Page 73 - WYJH V3 N2 DES 2020

Widya Yuridika: Jurnal Hukum, Volume 3 / Nomor 2 / Desember 2020

Number 15 of 2019 concerning Amendments to Law Number 12 of 2011
concerning Formation of Laws and Regulations. Apart from the potential
loopholes of the two methods, the transplantation of the legal system can be
considered as an alternative solution to simplify regulation and deregulation of
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laws and regulations. In fact, Indonesia has adopted a policy similar to omnibus
bills. In President Jokowi's first term, he instructed all ministries and agencies to
conduct regulation simplification, which in essence is similar to an omnibus bill.
The government also passed Government Regulation Number 24 of 2018
concerning Online Single Submission (OSS), which in practice is similar to an
omnibus bill.
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2. Tax Facility Law 2020 (Omnibus Bill on Taxation)

The Government through the Minister of Finance has submitted a Bill on
Tax Provisions and Facilities for Strengthening the Economy or better known as
the omnibus bill on taxation to the House of Representatives on 31 January 2020.
The academic text of the omnibus bill on taxation states that there are nine laws
included in the discussion, i.e.:
1. Law concerning General Provisions and Procedures of Tax;
2. Law concerning Income Tax;
3. Law concerning Value Added Tax;
4. Law concerning Customs;
5. Law concerning Excise Duty;
6. Law concerning Electronic Information and Transaction;
7. Law concerning Investment;
8. Law concerning Regional Taxes and Regional Levies;
9. Law concerning Regional Government.
The omnibus bill on taxation has ten scopes of legal material, including the
income tax rates of the domestic corporate and permanent establishment, the tax
treatment of dividends and other income from abroad, the treatment of income
tax tariff on interest, arrangements of the imposition of income tax for individual
taxpayers, arrangements of input taxes crediting, arrangements of administrative
sanctions, arrangements of the interest amount, arrangements of granting tax
facilities, tax treatment in trading activities through electronic systems, and
arrangements regarding regional tax and regional levy.
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The academic text of the Omnibus Bill on Taxation states that the tax
incentives are intended to reduce the tax burden that must be borne by the
Taxpayer so that there is room for domestic funding to increase investment and
also increase foreign direct investment (FDI). In other words, this is expected to
strengthen the national economy by increasing both domestic and foreign
investment funding. Then it can create the development and deepening of

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Ahmad Ulil Aedi, et. al, Arsitektur Penerapan Omnibus Law Melalui Transplantasi Hukum Nasional
Pembentukan Undang-Undang, Jurnal Ilmiah Kebijakan Hukum, Vol. 14, No. 1, March 2020, p. 5, DOI:
http://dx.doi.org/10.30641/kebijakan.2020.V14.1-18
40 https://amcham.or.id/en/news/detail/omnibus-bills-how-do-they-work-
41
https://money.kompas.com/read/2020/02/06/115349726/omnibus-law-soal-perpajakan-berisi-9-
uu?page=all

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