Legal Aspect Of Taxation: Prioritizing the Regularend Function of the Budgeter for National Economic Resilience

The Job Creation Law which has been approved and ratified becomes Number 11 of 2020, cannot be separated from the taxation cluster. As it is known that taxes have a budgetary function as state revenue regulating reflection country's economic policy. This study aims to examine priority regularend in cluster 2020 concerning Creation. results indicate accommodated Perppu 1 year Jo. 2 well 7 2021 Tax Harmonization can work several ways, namely: context funding investment Indonesia, tax incentives on dividends within country are intended reduce burden must borne by taxpayers, differences interpretation determining status subjects affect or jurisdiction right impose, relaxation provisions for crediting Input Tax, deemed unfair business actors, Arrangements amount administrative sanctions interest compensation applied taking into account market rates; Taxation digital transactions carried out foreign sellers marketplaces.