New Job Creation Law

On December 30, 2022, the Government issued Government Regulation in Lieu of Law Number 2 of 2022 (Perppu-2) as an amendment to the original Job Creation Law. The issuance of Perppu-2 is triggered by Constitutional Court Decision No. 91/PUU-XVIII/2020 which instructed the Government to amend Law No. 11 of 2020 (“Law No. 11” / Job Creation Law). On March 31, 2023, Perppu-2 was passed into Law No. 6 of 2023 (“Law No. 6”).

Law No. 6 replaces Law No. 11, and therefore, from the tax perspective, amends the tax laws as most recently amended by the Law on Harmonization of Tax Regulations. There are no significant changes in the content of the taxation section.

This Law became effective on March 31, 2023.

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