<![CDATA[This study aims to analyze the implementation and perception of taxpayers in utilizing tax facilities according to the work copyright law. This research uses a qualitative method with a case study approach. The results indicate that the policy of relaxing input tax crediting rights for taxable entrepreneurs benefits taxpayers. However, there is a need for synergy between tax authorities and business actors. Delivery of coal categorized as taxable goods has the potential to reduce revenue because coal as an export item and export activity is subject to a 0% tariff. Including the buyer's identification number on the e-invoice provides a sense of fairness for all taxpayers, especially entrepreneurs. Exemption from the imposition of Income Tax on dividends to increase investment funding and assist the recovery of the national economy. Legal aspects of general provisions and taxation procedures, implementation of a five-year policy, no tax assessments are issued, tax returns (SPT) are certain except for committing tax crimes and issuing tax invoices with an expiration date of five years. Penelitian ini bertujuan untuk menganalisis implementasi dan persepsi wajib pajak dalam memanfaatkan fasilitas perpajakan sesuai undang-undang cipta kerja. Riset ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa kebijakan relaksasi hak pengkreditan pajak masukan bagi pengusaha kena pajak memberikan manfaat bagi wajib pajak meskipun perlu sinergi antara otoritas pajak dan pelaku usaha. Penyerahan batu bara yang terkategori sebagai barang kena pajak berpotensi menurunkan pendapatan karena batu bara sebagai barang ekspor dan aktivitas ekspor dikenakan tarif 0%. Pencantuman nomor induk kependudukan pembeli di e-faktur memberikan rasa adil bagi semua wajib pajak khususnya para pengusaha. Pembabasan pengenaan Pajak Penghasilan atas dividen untuk meningkatkan pendanaan investasi serta dapat membantu pemulihan perekonomian nasional. Aspek undang-undang ketentuan umum dan tata cara perpajakan, pengimplementasian kebijakan lima tahun tidak diterbitkan surat ketetapan pajak, surat pemberitahuan (SPT) menjadi pasti kecuali, melakukan tindak pidana perpajakan serta penerbitan surat tagihan pajak masa daluwarsa selama lima tahun.]]>
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