LEGAL IMPLICATIONS OF TAX INCENTIVES FOR STRENGTHENING THE INVESTMENT CLIMATE IN THE IBU KOTA NUSANTARA

This study analyzes tax incentive policies to influence investors' decisions to want to invest in the Ibu Kota Nusantara (IKN) as well as legal protection for investors investing in IKN. This study uses a normative juridical research method with an approach based on laws and regulations and uses qualitative analysis techniques. The results of this study are that the tax incentive policy is one of the important factors in influencing the strengthening of the investment climate in the Ibu Kota Nusantara, by providing the right incentives it can encourage investors to want to invest in IKN and investors who receive tax incentives must also get legal protection. so that the government needs to ensure that the existing laws and regulations are clear and can be implemented effectively in protecting the rights of investors as recipients of tax incentives in investing in the Ibu Kota Nusantara.