Abstract:

This research is about the analysis impact of the Omnibus Law Job Creation Taxation Cluster on the management of Hajj finance in Indonesia by the Hajj Financial Management Agency (Badan Pengelolaan Keuangan Haji-BPKH). This research was conducted by studying the literature, especially the laws and regulations regarding hajj financial management and taxation. The results show that the tax exemptions in the Omnibus Law of the Taxation Cluster Job Creation Act can provide an increase in the allocation of benefit values to waiting hajj pilgrims. In addition, the tax exemption also has the potential to reduce Bipih (hajj pilgrimage fees paid by pilgrims) if it gets the approval of the House of Representatives.