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All Journal LAW REFORM Pandecta Legal Standing : Jurnal Ilmu Hukum JISIP: Jurnal Ilmu Sosial dan Pendidikan PALAR (Pakuan Law review) Pena Justisia: Media Komunikasi dan Kajian Hukum Nurani Hukum : Jurnal Ilmu Hukum LEGAL BRIEF Constitutionale Indonesian Notary Lex Publica Jurnal Hukum dan Pembangunan Jurnal Legislasi Indonesia
Sjarif, Fitriani Ahlan
Faculty Of Law, Universitas Indonesia, Indonesia
Arts Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Implementing Regulations for the Omnibus Law within the Taxation Cluster: A Delegated Legislation Perspective Saragi, Josua Marihot Armando; Sjarif, Fitriani Ahlan; Indrati, Maria Farida
Lex Publica Vol. 11 No. 1 (2024)
Publisher : APPTHI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58829/lp.11.1.2024.239

Abstract

This research explores the implications of Indonesia's Law Number 11 of 2020 concerning Job Creation, or the Omnibus Law, with a focus on delegated legislation and its role in fostering investment through regulatory clarity. The law emphasizes the importance of the timely implementation of regulations, mandating that all implementing regulations remain in effect unless they conflict with the new law. However, there is a gap in the existing literature regarding how delegated legislation influences the creation of these implementing regulations, particularly within the taxation cluster. Utilizing a qualitative design and normative juridical approach, the research analyzes the hierarchy of legal regulations in Indonesia, including the constitutional framework that supports economic growth. Data collection involves an in-depth examination of relevant laws and specific tax provisions introduced by Law 11/2020. The findings reveal that while the law aims for regulatory simplification, its implementation has led to over-regulation, complicating compliance for businesses. Recommendations include refining the preparation and organization of the law to enhance clarity and ensuring that the formation of delegated regulations aligns with established legislative principles. Ultimately, this research contributes to the discourse on regulatory reform, emphasizing the necessity for coherence and efficiency in Indonesia's legal landscape to promote a conducive environment for investment and economic development.
Co-Authors Adelina Clarisa Harlyne Agnes Wulandari Aimi Solidei Manalu Alwesius , Alwesius . Alwesius Alwesius Andreas , Anna Erliyana Arifianto, Rizky Cornelia Limiawan Dewi, Lia Riesta Edmon Makarim Efraim Jordi Kastanya Eka Dewi, Natalia Nanda Fildzah Ghassani Hanun Kastanya, Efraim Jordi Mamonto, Moch Andry Wikra Wardhana Maria Farida Indrati Mohammad Arif Natalia Nanda Eka Dewi Nur Fathimah Azzahra Syafril Nur Ghenasyarifa Albany Tanjung Rahma Madania Ramadhan, Muhammad Nur Riskayati Subandi Saragi, Josua Marihot Armando Satria Adhitama Sukma Setyawan, Yhannu Subandi, Riskayati Sukma, Ahmad Novindri Aji Surini Ahlan Sjarif Tanjung, Nur Ghenasyarifa Albany Tjhong Sendrawan Sendrawan