Omnibus Law in Indonesia: Is That the Right Strategy?

Anggraeni, Ricca; Rachman, Cipta Indra Lestari

doi:10.2991/aebmr.k.200513.038

Cited by 7 publications

(6 citation statements)

References 1 publication

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“…In Indonesia, one of the problems of hyper-regulation is resolved with the Omnibus Law. 30 However, this method is not yet recognized in the summary of implementing regulations. The President's authority to implement regulations is a consequence of the Presidential system, so it appears to provide ample space for the President and Ministers to issue implementing regulations.…”

Section: The Impact Of Delegated Legislation On Natural Resource Mana...mentioning

confidence: 99%

Understanding Delegated Legislation in The Natural Resources Sector

Fatih,

Safaat,

Widiarto

et al. 2023

BESTUUR

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<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p class="AbstractText">The formation of statutory regulations is based on the authority to form. The formation of delegated regulations can originate from orders or authority. In the P3 Law, it is stated that delegated regulation is not only limited to (or “there is a space for delegated regulations other than “) Government Regulations, Presidential Regulations, and Regional Regulations, so it becomes hyper-regulation. This happens in laws and regulations in the field of natural resource management. This article aims to explain the condition of existing delegated regulation in the field of natural resources and its impact on the use of natural resources. The results of this research show that the position and types of delegated regulation in the field of natural resources are not only in the form of Presidential Regulations, Government Regulations, Ministerial Regulations, and Regional Regulations but also delegated legislation regulated in Article 8 of the P3 Law, which is not small in number The implications of delegated legislation can provide technically detailed implementing regulations down to the lowest level institutions/institutions. However, delegation not explicitly limited by the delegation criteria causes hyper-regulation by the executive agency through its functional authority. Apart from that, it opens space for unsynchronization between the substance of higher regulations and delegated regulations, thereby causing ineffective use of natural resources. This study recommends that changes be made to the Law on the Establishment of Laws and Regulations, especially concerning its hierarchy.</p></td></tr></tbody></table></div>

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Section: The Impact Of Delegated Legislation On Natural Resource Mana...mentioning

confidence: 99%

Understanding Delegated Legislation in The Natural Resources Sector

Fatih,

Safaat,

Widiarto

et al. 2023

BESTUUR

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“…Apart from being delivered in the Presidential inauguration speech on October 20, 2019 (Anggraeni & Rachman, 2020), this omnibus law agenda has been stated in one of the 2020 National Legislation Program Priority Bills (Prolegnas) that the government must prepare, namely the Job Creation Bill (Kurniawati, Salahudin, Yumitro, & Kusumaningrum, 2021, p. 1). Previously, 4 bills were proclaimed at once, including (1) job creation, (2) taxation, and (3) the nation's capital city.…”

Section: Overview Of the Omnibus Law On Job Creationmentioning

confidence: 99%

A Critical Review on The Job Creation Omnibus Law-Forming Process

Fajar

Zaid

2021

SKLJ

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This study aims to conduct a critical study of the process of formulating the "omnibus law" on job creation from the perspective of legal politics and good governance through a normative method using a conceptual and statute approach and utilizing secondary and primary legal materials which are then critically analyzed through prescription. The results of this study ultimately conclude that from a legal political perspective, the process of forming this law is very problematic and procedurally flawed. In addition, this law is a response from policymakers who are political in nature to a complex situation which in fact creates complex derivative problems as well. This is inseparable from the nature of the omnibus law itself, which lacks democracy, participation, reduces accuracy and prudence in its preparation, and has the potential to exceed the provisions in the constitution. Therefore, based on the good governance point of view, the process of forming the Omnibus Law on Job Creation has not fulfilled the principles of good governance in the form of the principles of legitimacy, transparency, accountability, responsiveness, and the rule of law. The principles of effectiveness and efficiency in the principles of good governance in this Law can still be considered

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“…Peraturan yang ada di Indonesia sudah termasuk ke kategori hyper dan overlapping regulasi (Anggraeni & Rachman, 2020). Lebih lanjut, Omnibus Law selain untuk memperbaiki regulasi di Indonesia juga memiliki tujuan lain yang lebih spesifik.…”

Section: Pendahuluan 11 Latar Belakangunclassified

Reformulasi Pengkreditan Pajak Masukan Pasca Omnibus Law

Wijaya

Sabina

2021

JPI

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Input tax crediting is one of the obligations that must be carried out by taxable person. In order to provide convenience and relief for taxable person as taxpayers, the tax authority regulates the provision through relaxation of input tax crediting in the Job Creation Law. But in the implementation of relaxation of input tax crediting still causes conflicts between taxable persons, one of which is related to input tax crediting before the business is confirmed as a taxable person. Other derivative regulations related to input tax crediting are also considered to have not reflected fairness and are considered irrelevant. The purpose of this research is to further review how the implementation of the guidelines for calculating input tax crediting before the business is confirmed as a taxable person and provide advices and ideas for the tax authority on how the regulation on input tax crediting should be in accordance with the principles and characteristics of Value Added Tax. Thus, this research needs to be done so that the input tax crediting regulations can be reformulated, considering the enactment of the Omnibus Law is a very appropriate momentum for the Directorate General of Taxes to improve regulations in the taxation sector. Pengkreditan pajak masukan merupakan salah satu kewajiban yang harus dilaksanakan pengusaha kena pajak. Dalam rangka memberikan kemudahan dan keringanan bagi PKP (Pengusaha Kena Pajak) selaku wajib pajak, otoritas pajak mengatur ketentuan tersebut melalui Relaksasi Pengkreditan Pajak Masukan di dalam Undang-Undang Cipta Kerja. Namun di dalam pengimplementasiannya relaksasi pengkreditan pajak masukan masih menimbulkan konflik antar pengusaha kena pajak, salah satunya terkait pengkreditan pajak masukan sebelum pengusaha dikukuhkan sebagai pengusaha kena pajak. Peraturan turunan lain terkait pengkreditan pajak masukan juga dirasa belum mencerminkan keadilan dan dianggap sudah tidak relevan. Tujuan penelitian ini adalah untuk meninjau lebih lanjut bagaimana pelaksanaan Pedoman Penghitungan Pengkreditan Pajak Masukan sebelum pengusaha dikukuhkan sebagai PKP serta memberikan saran dan masukan bagi otoritas pajak bagaimana seharusnya peraturan mengenai pengkreditan pajak masukan agar sesuai dengan prinsip dan karakteristik Pajak Pertambahan Nilai. Dengan demikian, penelitian ini perlu dilakukan agar nantinya peraturan pengkreditan pajak masukan dapat direformulasi. mengingat disahkannya Omnibus Law merupakan momentum yang sangat tepat bagi Direktorat Jenderal Pajak untuk memperbaiki regulasi di sektor perpajakan

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Omnibus Law in Indonesia: Is That the Right Strategy?

Cited by 7 publications

References 1 publication

Understanding Delegated Legislation in The Natural Resources Sector

Understanding Delegated Legislation in The Natural Resources Sector

A Critical Review on The Job Creation Omnibus Law-Forming Process

Reformulasi Pengkreditan Pajak Masukan Pasca Omnibus Law

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