SURABAYA - Directorate General of Taxes (DGT) stated that there were no significant changes in the field of taxation in the issuance of Government Regulation in Lieu of Law Number 2 of 2022 (Perppu 2/2022) concerning Job Creation.

This Perppu 2/2022 establishment is in order to implement the Constitutional Court Decision Number 91/PUU-XVIII/2020. The decision stated that the Job Creation Law was conditional unconstitutional and needed to be corrected immediately within 2 years of the reading of the decision.

In the Perppu, especially the taxation cluster, explains the essence of the regulation by rewriting the Job Creation Law. However, the articles contained in the Law on the Harmonization of Tax Regulations (UU HPP) were not rewritten.

"If there are articles affected by the judicial review, that is what is changed in the Job Creation Perppu. Not a substantial change, but an editorial change," said DGT Associate Expert Tax Extension Officer Eko Ariyanto.

These improvements do not change the substance that has been regulated in the Job Creation Law, so the Perppu must be read and interpreted the same as the law that is currently in effect (taxation context).

For information, this Perppu was issued due to emergencies such as energy and food crises, climate change, and supply chain disruptions. For this reason, these various issues need to be responded to with policies based on the Job Creation Perppu.