PEMBERLAKUAN UNDANG-UNDANG NO. 7 TAHUN 2021 PASCA PERUBAHAN UNDANG-UNDANG CIPTA KERJA
Abstract
Indonesia needs to strengthen economic growth. For this reason, one way to strengthen and improve the Indonesian economy is to continue to improve the regulations that govern it, one of which is the regulation of taxation. Taxation in Indonesia needs to be improved to maintain the business and investment climate. Adjustments to various taxation sectors must always be improved so that the business climate in Indonesia improves and is more conducive and more attractive to investors. The purpose of this study is so that we can understand the role and benefits of the updated regulation of the Taxation Law which can provide legal certainty for everyone. With the continuous development of the Tax Law, it can also encourage the compliance of each taxpayer. This can also be a way out for MSMEs to get protection and ease of doing business.
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