Universitas Bhayangkara Jakarta Raya

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Syahyu, Yulianto (2023) LEGAL ASPECTS OF TAXATION: PRIORITIZING THE REGULEREND FUNCTION OF THE BUDGETER FOR NATIONAL ECONOMIC RESILIENCE. Jurnal Dinamika Hukum, 23 (2). pp. 233-252. ISSN 2407-6562

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Abstract

The Job Creation Act which has been approved and ratified becomes Law Number 11 of 2020, cannot be separated from the taxation cluster. As it is known that taxes have a budgetary function as state revenue and regulating function as a reflection of the country's economic policy. This study aims to examine the priority of the regulerend function of taxes in the taxation cluster in Law Number 11 of 2020 concerning Job Creation despite the presence of Perpu No. 2 of 2022 (become law No. 6 of 2023) has replaced Law No. 11 of 2020. The research of this manuscript using normative method with literature studies. The results of the study indicate that the regulerend function of taxes accommodated in the Job Creation Act and Law no. 7 of 2021 concerning Tax Harmonization can work in several ways, namely: in the context of funding investment in Indonesia, tax incentives on dividends from within the country are intended to reduce the tax burden that must be borne by taxpayers, differences in interpretation in determining the status of tax subjects affect the country or jurisdiction that has the right to impose, relaxation of provisions for crediting Input Tax, which is deemed unfair for business actors, Arrangements on the amount of administrative sanctions of interest and interest compensation which are applied by taking into account market interest rates, taxation of digital transactions carried out by foreign sellers or marketplaces, and through tax amnesty to sustain the country's economy.

Item Type:	Article
Subjects:	Ilmu Sosial > Hukum > Hukum Perdata
Divisions:	Fakultas Hukum > Ilmu Hukum
Depositing User:	Yulianto Sahyu
Date Deposited:	06 Jul 2023 02:37
Last Modified:	06 Jul 2023 02:37
URI:	http://repository.ubharajaya.ac.id/id/eprint/21905

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