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BUDIMAN GINTING
Program Studi Magister Ilmu Hukum Fakultas Hukum Universitas Sumatera Utara
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Journal : Journal of Law Science

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Government Policy in Providing Income Tax Facilities to Investment Companies Based on Government Regulation (PP) No. 62 Year 2008 Puput Dini Lestari; Budiman Ginting; Mahmul Siregar
Journal of Law Science Vol. 4 No. 3 (2022): Law Science
Publisher : Institute Of computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jls.v4i3.2756

Abstract

Investment facilities are provided taking into account the level of economic competitiveness and state financial conditions and must be promotive compared to facilities provided by other countries. Investment will only increase if a conducive and healthy investment climate is created and Indonesia's competitiveness is increased as an investment destination. For this reason, the government needs to issue an important policy for the country in facing the global financial crisis that is happening today in the form of providing tax incentives, especially income taxes for investment activities, where the policy is expected to strengthen Indonesia's position in facing the global financial crisis. The formulation of the problem in this thesis is a study of income tax based on Law no. 36 of 2008, policies on tax facilities in investment in order to encourage the creation of a conducive national business climate and can accelerate the increase in investment, as well as provisions for income tax facilities based on Government Regulation (PP) no. 62 of 2008 and the effect of government policies on income tax facilities on the Indonesian economy. The research method used is a normative legal research method. The normative legal research method is a research conducted by collecting data through library research. The written sources or materials used in the writing of this thesis are books, newspapers, and internet searches. Changes in income tax provisions in Law no. 36 of 2008 especially in terms of reducing the income tax rate on taxable income aimed at creating a competitive investment climate in Indonesia. Policy on tax facilities in investment to encourage the creation of a conducive investment climate to strengthen the competitiveness of the national economy. Provision of income tax facilities for investment as regulated in Government Regulation no. 62 of 2008 can stimulate investment that can encourage quality economic growth by absorbing a lot of workers.
Co-Authors Abd. Harris Abdul Harris Adelina Tarigan Aditya Pranata Kaban Affila Aflah Aflah, Aflah Afnila Agsa, Muhammad Panji Autika Agusmidah Agusmidah Alvi Syahrin Alvi Syahrin Andi Nova Bukit Andjelina Panggabean, Lamsumihar Anggreni Atmei Lubis Angreni Fajrin Dalimunthe Anitha Rosmauli Nainggolan Anwar, Tengku Keizrina Devi Apri Amalia Ardiantha Putera Sembiring Ardo Sirait Arfandi, Muhammad Arnektus Simbolon Aulia, Kevin Ayu Lestari Tanjung Azwar, Tengku Keizerina Devi Barus, Utara Maharany Bastari Bastari, Bastari Bastari Mathon Berliane, Aurelia BISMAR NASUTION Bismar Nasution Bobby Kurniawan Bonardo Marbun BONATUA EDYNATA MANIHURUK Budiman, Syarioto Chairina Nopiyanti Sipahutar Chairul Bariah Chairunisa, Siti Charles Anom Cindy Cindy Ciptawan, Ciptawan Citra Valentina Nainggolan Dara Qurratu’ Aini Yusuf Dedi Harianto Deliana Simanjuntak DIAN LESTARI Dila Afifah Dina Karlina Amri Lubis Dina Mariana Dina Mariana Edy Ikhsan Elsharia Tampubolon Endame Suranta Ginting Faisal Akbar Nasution Faisal Akbar Nasution Faisal Ramadhan Harahap Faradiba, Nona Fatimah Islamy Nasution Fauzan Zaki Florence Margareth Hilda Harefa Fransiska Harahap Fuji SM Bako Ganang Pratama Grace Shinta Gusfen Alextron Simangunsong Harahap, Romulhan Hasim Purba Hasim Purba Henry Sinaga Hiras Afandy Silaban Hutabarat, Sonita. E Indah Chairani Saragih Irfan Fajri Rambe Irwin Djono Ivan Jovi Hutauruk Jamilah Jamilah Jelly Leviza Johannes Mangapul Turnip Juanda Syahputra Juergen K. Marusaha. P. Panjaitan JULIA AGNETHA AGNESTA Br. BARUS Julia Agnetha Br. Barus Julianti, Firginia Juniver Fernando Jusmadi Sikumbang Jusmadi Sikumbang Keizerina Devi Kristi Emelia Pasaribu Lase, Intan Nurjannah Lubis, Mayang Sary Br Lumbantobing, Adianto M Budi Hendrawan M. Hamdan Madiasa Ablisar Maha, Rinto Maharani, Utary Maharany Barus, Utary Mahmud Mulyadi Mahmul Siregar MAHMUL SIREGAR Marbun, Liza Dameria Mayanti Mandasari Sitorus Melva Theresia Simamora Mhd Edwin Prananta Surbakti Mirza Nasution Muhammad Ekaputra Muhammad Febriansyah Putra Muhammad Iqbal Muhammad Iqbal Tarigan Muhammad Yamin Mulhadi, Mulhadi Musa Kevin Putratama Banjarnahor Nasution, Mirza Nasution, Muhammad Iqbal Nindya Irma Nur Ulfah O.K. Saidin Parhorasan Tambunan Pendastaren Tarigan Popon Rabia Adawia Prawira Kamila Prayogo Hindrawan Puput Dini Lestari Putra Hsb, Ibnu Habib Ryandi Syah Raissa Avila Nasution Ramadhan, M. Citra RAMLI SIREGAR Raymond Adytia Depari Riandy, Novi Rika Jamin Marbun Rita Deliana Manik Robert Robert Roli Harni Yance S. Garingging Rosnidar Sembiring Rudi Hartanto Rudy Haposan Siahaan Rudy Rudy Runtung Runtung Ruth Medika Sahbana Pilihanta Surbakti Saidin Saidin Saidin, O. K Saragih, Indah Chairani Sheren Murni Utami Siahaan, Gerald Partogi siahaan, hasan Sidabariba, Burhan Siegfried, Irene Elfira Dewi Sihombing, Harafuddin Sinaga, Oloan Ikhwan Maruli Tua Sinulingga, Tommy Aditia Sirait, Ardo Siregar, Bismar Parlindungan SIREGAR, KHAVIEZA Sitepu, Runtung Siti Chairunisa Siti Hajar SOPHIE DINDA AULIA BRAHMANA Sri Maini Nst STELLA STELLA Suhaidi Suhaidi Suhaidi Suhaidi, Sukaraja, Detania Sukarja, Detania Sunarmi Sunarmi Sunarmi Sunarmi Sunarmi, Sunarmi Supandi Suprayitno - SUSPIM GP NAINGGOLAN Sutiarnoto - Syafruddin Kalo T. Keizeirina Devi A - T. Keizerina Devi T. Keizerina Devi Azwar T.K.D. Azwar Tengku Keizerina Devi Ucok Yoantha Utama, Rizki Angga Utari Maharany Barus Utary Maharani Barus Utary Maharany Barus Ventyrina, Ine Virginia Sitepu WINDHA WINDHA Yefrizawati Yuke Dwi Hidayati Zaidar Zaidar, Zaidar Zulfikar Lubis