Implication Of Regional Tax Regulation On The Investment Climate And Its Reference To Omnibus Bill On Taxation

Debora Kristina Doloksaribu

Abstract

Abstract

The granting of autonomy to the regions is intended to provide democratic space and public participation. Legal certainty in the administration of regional government specifically related to taxes is very crucial, especially for economic development, as it affects the investment climate. Any discrepancy between regional and central policies is seen as an obstacle in optimizing investment performance in the regions. The Government has proposed a Bill on General Provisions and Tax Facilities for Strengthening the Economy or also known as the Omnibus Bill on Taxation which regulates, among other things, regional tax and levy. The method used in this study is the type of legal research (normative) and carried out by examining library materials or secondary data in the form of various legal references, including primary, secondary, and tertiary materials. A descriptive technique is used in analyzing legal materials that have been collected. Writer opines that the Omnibus Bill is expected to provide business certainty, in the hope that it can increase investment. However, the discussion of the Omnibus Bill must be carefully done. There has to be a certainty and clarity of the intervention procedures of the central government so that it is carried out in a clear legal corridor.

  

Abstrak

Pemberian otonomi kepada daerah dimaksudkan untuk memberikan ruang demokrasi dan partisipasi masyarakat. Kepastian hukum dalam penyelenggaraan pemerintahan daerah merupakan hal yang sangat penting terutama dalam pembangunan di bidang ekonomi karena hal tersebut mempengaruhi iklim investasi. Adanya ketidaksinkronan kebijakan daerah dengan pusat dinilai sebagai hambatan dalam optimalisasi kinerja investasi di daerah. Pemerintah telah mengajukan Rancangan Undang-Undang Ketentuan Umum dan Fasilitas Perpajakan Untuk Penguatan Perekonomian atau RUU Omnibus Perpajakan yang salah satunya mengatur tentang pajak daerah dan retribusi daerah. Metode yang digunakan dalam penelitian ini adalah jenis penelitian hukum (normatif) dan dilakukan dengan menelaah bahan pustaka atau data sekunder berupa berbagai acuan hukum, baik bahan hukum primer, sekunder, maupun tersier. Teknik deskriptif digunakan dalam menganalisis bahan hukum yang telah dikumpulkan. Penulis berpendapat bahwa Omnibus Law Perpajakan dapat memberikan kepastian berusaha sehingga investasi semakin meningkat. Namun demikian, pembahasan RUU Omnibus Law harus dilakukan dengan cermat dan hati-hati. Harus ada kepastian dan kejelasan prosedur intervensi dari pemerintah pusat sehingga pelaksanaannya berada dalam koridor hukum yang jelas.

 

Keywords

Investor, Omnibus Law, Regional Government.

Article Metrics

Abstract view : 0 times
PDF view : 0 times

Full Text:

PDF

References

Book

Badan Pembinaan Hukum Nasional Kementerian Hukum Dan Hak Asasi Manusia RI. 2013. Analisis dan Evaluasi Tentang Pajak dan Retribusi Daerah. Jakarta: Badan Pembinaan Hukum Nasional.

Dinas Pendapatan Daerah Kota Malang. 2012. Info PAD Kota Malang. Malang: Dinas Pendapatan Daerah Kota Malang.

Furkawa, Shun'ichi and Toshihiro Menju. eds. 2003. Japan's Road to Pluralism: Transforming Local Communities in the Global Era. Tokyo: Japan Center for International Exchange.

Garner, Bryan A., et.al. eds. 2009. Black’s Law Dictionary Ninth Edition. St. Paul: West Publishing Co.

Ismail, Tjip. 2008. Pengaturan Pajak Daerah di Indonesia. Jakarta: Yellow Printing.

Kaho, Josef Riwu. 2005. Prospek Otonomi Daerah. Jakarta: PT Raja Grafindo.

Lubis, Irwansyah. 2011. Kreatif Gali Sumber Pajak Tanpa Bebani Rakyat. Jakarta: PT Elex Media Komputindo.

Nurhayati, Nunik and Galuh Wahyu Kumalasari. eds. 2017. Perizinan di Era Citizen Friendly. Surakarta: Pusat Studi Perizinan UMS dan Prosiding Seminar Nasional.

Soemitro, Rochmat. 1992. Pengantar Singkat Hukum Pajak. Bandung: Eresco.

Journal and Paper

Aedi, Ahmad Ulil, et. al. 2020. Arsitektur Penerapan Omnibus Law Melalui Transplantasi Hukum Nasional Pembentukan Undang-Undang. Jurnal Ilmiah Kebijakan Hukum, 14(1), 1-18. http://dx.doi.org/10.30641/kebijakan.2020.V14.1-18

Budiningsih, Ludgardia, et.al. 2013. Implementasi Kebijakan Pemungutan Pajak Reklame Berdasarkan Peraturan Daerah (Perda) No. 2 Tahun 2011 Tentang Pajak Daerah di Kabupaten Sintang. Jurnal Tesis PMIS-UNTAN-PSIAN, 1-21. Retrieved from https://www.neliti.com/id/publications/9438/implementasi-kebijakan-pemungutan-pajak-reklame-berdasarkan-peraturan-daerah-per

Cahyadini, Amelia. 2017. Pemisahan Peraturan Daerah Tentang Pajak dan Izin Reklame Sebagai Upaya Memaksimalkan Penerimaan Pajak. PJIH, 4(1), 84-103. https://doi.org/10.22304/pjih.v4n1.a5

Darussalam, et. al. 2020. Policy Note: Omnibus Law Ketentuan & Fasilitas Perpajakan untuk Penguatan Perekonomian: Suatu Catatan. DDTC Fiscal Research, 1-23. Retrieved from https://ddtc.co.id/policynote/policynote-01/files/basic-html/index.html

Fitryantica, Agnes. 2019. Harmonisasi Peraturan Perundang-Undangan Indonesia melalui Konsep Omnibus Law. Jurnal Gema Keadilan, 6(III), 300-316. https://doi.org/10.14710/gk.6.3.300-316

Hotman, Jan and Adolf B. Heatubun. “Analisis Dampak Pajak Daerah terhadap Pertumbuhan Ekonomi (Studi Kasus di Provinsi Jawa Tengah)”, Laporan Penelitian Hibah Bersaing Perguruan Tinggi Universitas Terbuka, Maluku, 2013, p. 40.

Isrok. 2009. Korelasi Peraturan Daerah (Perda) Bermasalah dengan Tingkat Investasi ke Tingkat Daerah. Jurnal Hukum, 16(4), 551-568. https://doi.org/10.20885/iustum.vol16.iss4.art7

Kumala, Ratih. 2019. Analisis Efektifitas Pajak Reklame Dalam Meningkatkan Penerimaan Pajak Daerah di Kota Bekasi. Jurnal Reformasi Administrasi, 6(1), 38-41. Retrieved from ojs.stiami.ac.id › reformasi › article › download

Nusa, Agustinus, et. al. 2017. Potensi Pajak dan Retribusi Daerah di Kabupaten Yahukimo. Jurnal Kajian Ekonomi dan Keuangan Daerah/ Keuda, 2(3), 1-19. Retrieved from https://www.neliti.com/id/publications/217603/potensi-pajak-dan-retribusi-daerah-di-kabupaten-yahukimo

Prastika, Yolanda Nurlita, et. al. 2015. Analisis Efektivitas Pendapatan Pajak Reklame dan Kontribusinya Pada Pendapatan Pajak Daerah (Studi Pada Dinas Pendapatan Daerah Kota Malang). Jurnal Perpajakan (JEJAK), 6(2), 1-6. Retrieved from http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/197

Prastowo, Yustinus. “Mujarabkah Omnibus Law sebagai Obat Lesu Ekonomi?” Paper presented at the Regular Tax Discussion for Center for Indonesia Taxation Analysis, Jakarta, 7 November 2019.

Sheridan, Thomas I. 1975. Electronic Intelligence Gathering and the Omnibus Crime Control and Safe Streets Act of 1968. Fordham Law Review, 44(2), 331-354. Retrieved from https://ir.lawnet.fordham.edu/flr/vol44/iss2/5.

Suradiyanto. 2015. Pembangunan Hukum Investasi dalam Peningkatan Penanaman Modal di Indonesia. DIH, Jurnal Ilmu Hukum, 11(21), 25-32. Retrieved from https://media.neliti.com/media/publications/240054-pembangunan-hukum-investasi-dalam-pening-735a5fd7.pdf

Suriadinata, Vincent. 2019. Penyusunan Undang-Undang di Bidang Investasi: Kajian Pembentukan Omnibus Law di Indonesia. Jurnal Refleksi Hukum, 4(1), 115-134. https://doi.org/10.24246/jrh.2019.v4.i1.p115-132

Tupamahu, Maria K., et. al. 2019. Optimalisasi Potensi Pajak dan Retribusi dalam Meningkatkan Pendapatan Asli Daerah (PAD) Kota Ambon. Jurnal Manajemen Bisnis dan Inovasi, 6(1), 11-30. https://doi.org/10.35794/jmbi.v6i1.24270.

Winardi. 2008. Melihat Ulang Arah Politik Hukum di Daerah Pasca Otonomi dan Desentralisasi. Jurnal Konstitusi, 130-159.

Laws and Regulations

Indonesia, Law Number 12 of 2019 Concerning Management of Regional Finances, State Gazette of the Republic of Indonesia (LNRI) Year 2019 Number 42, and Additional State Gazette (TLN) Number 6322

Indonesia, Law Number 23 of 2014 Concerning Regional Government, State Gazette of the Republic of Indonesia (LNRI) Year 2014 Number 244, and Additional State Gazette (TLN) Number 5587.

Indonesia, Law Number 28 of 2009 Concerning Regional Taxes and Regional Levies, State Gazette of the Republic of Indonesia (LNRI) Year 2009 Number 130, and Additional State Gazette (TLN) Number 5049.

Indonesia, Bill on General Provisions and Tax Facilities for Strengthening the Economy.

Indonesia, Academic Draft of General Provisions and Tax Facilities for Strengthening the Economy Bill.

Indonesia, Academic Draft of Job Creation Bill.

Website

Ananti, Ridha. 2019. Pajak Daerah akan Diatur Ulang, Indef: Harus Hati-Hati. Accessed on April 5, 2020, from http://www.klinikpajak.co.id/berita+detail/?id=berita+pajak+-+pajak+daerah+akan+diatur+ulang%2C+indef%3A+harus+hati-hati

Bierschbach, Briana. 2017. Everything you need to know about omnibus bills, and why they’re so popular at the Minnesota Legislature. Accessed on May 9, 2020, from https://www.minnpost.com/politics-policy/2017/03/everything-you-need-know-about-omnibus-bills-and-why-theyre-so-popular-minne/

Direktorat Jenderal Perimbangan Keuangan. 2018. Pajak Daerah. Accessed on April 6, 2020, from http://www.djpk.kemenkeu.go.id/wp-content/uploads/2018/08/pajak_daerah-1.pdf.

Hendartyo, Muhammad. 2020. Melalui Omnibus Law, Pemerintah Akan Atur Tarif Pajak di Daerah. Accessed on April 8, 2020, from https://bisnis.tempo.co/read/1306236/melalui-omnibus-law-pemerintah-akan-atur-tarif-pajak-di-daerah

Lie, Peter Sean. 2020. Omnibus Bills: How do they Work? Accessed on May 9, 2020, from https://amcham.or.id/en/news/detail/omnibus-bills-how-do-they-work-

Santoso, Yusuf Imam. 2020. Omnibus Law soal Perpajakan Berisi 9 UU. Accessed on April 8, 2020, from https://money.kompas.com/read/2020/02/06/115349726/omnibus-law-soal-perpajakan-berisi-9-uu?page=all

Wiguna, Dewa Ketut Sudiarta. 2019. Indef: Pajak daerah masuk Omnibus Law, pendapatan bisa berkurang. Accessed on May 8, 2020, from https://www.antaranews.com/berita/1180876/indef-pajak-daerah-masuk-omnibus-law-pendapatan-bisa-berkurang

Yoz. 2016. Begini Mekanisme Pencabutan Peraturan Daerah. Accessed on April 7, 2020, from https://www.hukumonline.com/berita/baca/lt575ff81fd70ea/begini-mekanisme-pencabutan-peraturan-daerah/

Yozami, M. Agus. 2019. Indef: Pajak Daerah Masuk Omnibus Law Potensi Kurangi Pendapatan Daerah. Accessed on April 5, 2020, from https://www.hukumonline.com/berita/baca/lt5dde113b5821e/indef--pajak-daerah-masuk-omnibus-law-potensi-kurangi-pendapatan-daerah/

Refbacks

  • There are currently no refbacks.