Proceedings of the International Conference On Law, Economic & Good Governance (IC-LAW 2023)

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Legal System in Providing Income Tax Incentives in the Field of Investment Based on the Principle Of Nondiscrimination

Authors
Batara Mulia Hasibuan1, *, I Gusti Ayu Ketut Rahmi Handayani2, Waluyo Waluyo3
1Faculty of Law, Universitas Sebelas Maret, Jl. Ir Sutami No.36, Kec. Jebres, Surakarta, 57126, Jawa Tengah, Indonesia
2Faculty of Law, Universitas Sebelas Maret, Jl. Ir Sutami No.36, Kec. Jebres, Surakarta, 57126, Jawa Tengah, Indonesia
3Faculty of Law, Universitas Sebelas Maret, Jl. Ir Sutami No.36, Kec. Jebres, Surakarta, 57126, Jawa Tengah, Indonesia
*Corresponding author. Email: batarahsb@student.uns.ac.id
Corresponding Author
Batara Mulia Hasibuan
Available Online 22 February 2024.
DOI
10.2991/978-2-38476-218-7_24How to use a DOI?
Keywords
income tax incentives; investment; principle of nondiscrimination
Abstract

The government provides investment facilities through income tax incentives, which are the embodiment of the second tax function—that is, the “regulated” function (regulate) in the framework of development and the development of investment in the field of investment, using a legal system that was built and has a significant impact on the interests of both domestic and foreign investors. Taxes play a crucial role in managing the state. Legal theory views the Income Tax Act and the Investment Law, which govern this income tax incentive, as formed by the authorized body. In particular, utilitarianism and positive legal order require that positive legal order be governed hierarchically in the grundnorm (basic norms). The increasing realization of investments in Indonesia indicates the expansion and desire of foreign investors to do business in Indonesia.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference On Law, Economic & Good Governance (IC-LAW 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
22 February 2024
ISBN
10.2991/978-2-38476-218-7_24
ISSN
2352-5398
DOI
10.2991/978-2-38476-218-7_24How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Batara Mulia Hasibuan
AU  - I Gusti Ayu Ketut Rahmi Handayani
AU  - Waluyo Waluyo
PY  - 2024
DA  - 2024/02/22
TI  - Legal System in Providing Income Tax Incentives in the Field of Investment Based on the Principle Of Nondiscrimination
BT  - Proceedings of the International Conference On Law, Economic & Good Governance (IC-LAW 2023)
PB  - Atlantis Press
SP  - 153
EP  - 158
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-218-7_24
DO  - 10.2991/978-2-38476-218-7_24
ID  - Hasibuan2024
ER  -