Tax Facilities through Omnibus Law Taxation: A Canon Taxation Review

This research is a conceptual study to examine tax policy in the pandemic situation with canon taxation perspective, namely equity, certainty, convenience, and efficiency. The conducted by using literature review concerning role of Omnibus Law includes facilities attract foreign investment underlining strengths weaknesses. Data obtained through secondary sources form archival reports previous relevant research. Based on analysis studies, this produces several things. First, principle equity found adjusting corporate rates. Associated aim attracting investment, tariff adjustment naturally will not be realized 2020, where traffic between countries restricted prevent spread Covid-19. Second, scheme domestic subject reclassification, which more than 183 foreigners working Indonesia, Indonesian citizens living abroad over days are classified as tax. Tax imposed only income earned Indonesia. pattern fulfills certainty principles. Third, regional incentive an instrument that ensures line principles convenience. Furthermore, local exemptions can lower price consumer goods regions, thereby increasing purchasing power wider community, was hampered pandemic. In way, taxes play competitiveness public policies (tax incentives), improve welfare people, especially those affected epidemic. Fourth, holiday encourages industrial growth accordance