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Author	Ms Fitria Ratna Wardika
Organisation/Institution	The University of Melbourne, Melbourne Law School, Asian Law Center
Country	AUSTRALIA
Panel	Tax Law
Title	Rethinking the Navigability of Laws: the Absence of Official Consolidated Laws and the Implications of the Omnibus Law Method for Legal Complexity in Indonesia’s Income Tax Laws
Abstract	Indonesia is facing significant challenges related to hyperregulation, characterised by huge numbers of regulations that overlap and hinder the ease of doing business. To streamline and clarify numerous overlapping laws and regulations, as well as to implement a substantial number of legal changes simultaneously, Indonesia has opted to use the omnibus law method, passing a comprehensive omnibus law known as the Job Creation Law. Currently, tax laws are one of the areas that frequently utilise this method. Opinions on its use are, however, divided. Proponents argue it simplifies legislation and accelerates the law-making process, while critics warn it may reduce public participation in the legislative process and compromise the rule of law. Furthermore, I argue that regulations enacted through this method often lack clarity and undermine the navigability of laws, which refers to the ease of navigating and comprehending the laws. This issue is exacerbated by the lack of an official consolidated law version in Indonesia. Against this background, this paper investigates how the navigability of law is compromised by two interconnected factors: the absence of official consolidated laws and the use of the omnibus law method in Indonesia’s income tax laws. This paper begins by exploring attempts in Indonesia to consolidate laws and regulations. Second, it investigates the rationale and implications of the omnibus law method for legal complexity in Indonesia’s tax laws. Finally, this paper proposes a reform agenda to enhance the navigability of the income tax laws. This paper draws on a combination of legal doctrinal approach and regulatory theory analysis. It is expected to contribute to the knowledge on the absence of official consolidated laws and the implication of the omnibus law method for legal complexity in Indonesia, a topic that remains underexplored.
Biography	I am Fitria Ratna Wardika, a PhD candidate at the University of Melbourne, under the supervision of Prof. Tim Lindsey, Prof. Sunita Jogarajan, and Assoc. Prof Tess Hardy. My research focuses on the legal complexity of income tax laws in Indonesia. Specifically, I am examining the causes of income tax laws' complexity through the lens of regulatory theories and exploring strategies to reduce this complexity. My research interests encompass taxation laws, law reform in developing nations, and regulation theory. Prior to my PhD studies, I worked as a legal drafter at the Ministry of Finance of the Republic of Indonesia for over twelve years. I hold an LLM in International Tax from King's College London and a bachelor's in law from Jakarta Islamic University.