Tax Law Ni Kadek Suarsiningsih, SH., Dr. I Made Arjaya, SH., MH.
Master of Law, Warmadewa University
Abstract
The enactment of the Omnibus Law is one of the government^s efforts to encourage the development of Small and Medium Enterprise (SME) with the aim of boosting the national economy. One of the new arrangements in the Omnibus Law is the establishment of a special limited liability company for (SME) known as sole proprietorship. An sole proprietorship according to the provisions of article 153 A paragraph (1) of the Omnibus Law is a company that meets the (SME) criteria and can be founded by one person. With this provision, an sole proprietorship is legally recognized as a new form of legal entity, but when it comes to the taxation aspect, the provisions regarding sole proprietorship are not regulated explicitly and specifically, giving rise to different interpretations among taxpayers. The existence of an sole proprietorship when it is associated with the category of tax subjects, there is a legal vacuum regarding the position of an sole proprietorship in the tax law.
The problems analyzed in this research are the legal standing of individual companies as tax subjects with the issuance of the Omnibus Law, and the legal implications of the unregulated provisions sole proprietorship in the law. The method used is normative legal research. The approach used in this research is Statute Approach, Conceptual Approach, Historical Approach and Comparative Approach.
The results of the research are that the legal standing of sole proprietorship as tax subjects with the issuance of the Omnibus Law is as a corporate tax subject, and the legal implications of the unregulated provisions for sole proprietorship in the Taxation Law with the issuance of the Omnibus Law creates a positive impact in the form of simplicity benefits, limited supervision and ease of handling potential fraud and tax evasion, as well negative impact in the form of as causing legal uncertainty, discrepancies in tax treatment, administrative difficulties, and weaknesses in tax control and enforcement, in overcoming this and to increase the effectiveness of the tax system as a whole a special law for regulation of sole proprietorship can be formed, counseling and education is carried out as well as continuous adjustments.
Keywords: Sole Proprietorship, Omnibus Law, Taxation
