Abstract
The granting of autonomy to the regions is intended to provide democratic space and public participation. Legal certainty in the administration of regional government specifically related to taxes is very crucial, specifically for economic development, as it affects the investment climate. Any discrepancy between regional and central policies is seen as an obstacle in optimizing investment performance in the regions. The Government has proposed a Bill on General Provisions and Tax Facilities for Strengthening the Economy or also known as the Omnibus Bill on Taxation which regulates, among other things, regional tax and regional levy. One of principal arrangements in the Omnibus Bill on Taxation is that the central government can set a regional tax rate that applies nationally and rationalize regional taxes, including cancellation of local regulations that hamper investment. This Omnibus Bill is expected to provide business certainty, in the hope that it can increase investment. However, the discussion of the Omnibus Bill must be carefully done. There has to be a certainty and clarity of the intervention procedures of the central government so that it is carried out in a clear legal corridor.
Keywords: Regional Tax, Regional Government, Omnibus Bill on Taxation, Omnibus Law, Investment.
Bahasa Abstract
Pemberian otonomi kepada daerah dimaksudkan untuk memberikan ruang demokrasi dan partisipasi masyarakat. Kepastian hukum dalam penyelenggaraan pemerintahan daerah merupakan hal yang sangat penting terutama dalam pembangunan di bidang ekonomi karena hal tersebut mempengaruhi iklim investasi. Adanya ketidaksinkronan kebijakan daerah dengan pusat dinilai sebagai hambatan dalam optimalisasi kinerja investasi di daerah. Pemerintah telah mengajukan Rancangan Undang-Undang Ketentuan Umum dan Fasilitas Perpajakan Untuk Penguatan Perekonomian atau RUU Omnibus Perpajakan yang salah satunya mengatur tentang pajak daerah dan retribusi daerah. Salah satu pokok pengaturan dalam rancangan Omnibus Law tersebut adalah Pemerintah Pusat dapat menetapkan satu tarif pajak daerah yang berlaku nasional dan rasionalisasi pajak daerah, termasuk pembatalan peraturan daerah yang menghambat investasi. Omnibus Law Perpajakan ini diharapkan dapat memberikan kepastian berusaha sehingga investasi semakin meningkat. Namun demikian, pembahasan RUU Omnibus Law harus dilakukan dengan cermat dan hati-hati. Harus ada kepastian dan kejelasan prosedur intervensi dari pemerintah pusat sehingga pelaksanaannya berada dalam koridor hukum yang jelas.
Kata Kunci: Pajak Daerah, Pemerintah Daerah, RUU Omnibus Perpajakan, Omnibus Law, Investasi.
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Recommended Citation
Doloksaribu, Debora Kristina
(2022)
"IMPLICATION OF REGIONAL TAX REGULATION FOR THE INVESTMENT CLIMATE AND ITS RELATION WITH OMNIBUS BILL ON TAXATION,"
"Dharmasisya” Jurnal Program Magister Hukum FHUI: Vol. 2, Article 10.
Available at:
https://scholarhub.ui.ac.id/dharmasisya/vol2/iss1/10
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