IMPLEMENTATION OF OMNIBUS METHOD IN LEGISLATION PLANNING IN INDONESIA (ANALYSIS OF LEGISLATION IN TAXATION)

Abstract

Indonesia as a state of law causes all aspects of life in society, state, and government to be based on the law as outlined in various laws and regulations. However, there is still hyper-regulation and overlapping arrangements, one of which is legislation in the field of taxation. Therefore, the researcher aims to examine the omnibus method in structuring legislation in Indonesia (analysis of legislation in the field of taxation). The research method used is normative legal research method. The results show that first, the omnibus method as an instrument of structuring legislation can be done with various methods, namely the goulatine approach or regulatory guillotine approach, sunset clause, One-In, One-Out/OIOO (one in one out), the red tape challenge, and moratorium. However, the principle of openness and public participation in every legislative process must be fulfilled. Second, the application of the omnibus method technically and substantively in taxation legislation is needed to fulfill the substance component of laws and regulations that can be easily understood by the public by compiling them in 1 (one) text. Third, the indicators of accuracy in using the omnibus method are guided by Law Number 13 of 2022 concerning the Second Amendment to Law Number 12 of 2011 concerning the Formation of Laws and Regulations, Regulatory Impact Assessment (RIA) studies, and measurement of effectiveness with comparative tests. Fourth, the omnibus method of the Law on HPP has the potential to increase tax revenue and tax ratio.