Abstract: This study aims to analyze policy issues regarding general provisions and tax procedures based on the tax omnibus law idea. In 2020, Law No. 28 of 2007 concerning General Tax Provisions and Procedures as ceremonial law has undergone substantial and fundamental amendments. The amendments are in Law No. 11 of 2020 concerning Job Creation. This research is a descriptive qualitative study using data techniques such as documentation and literature studies. The study concluded that the omnibus laws purpose was to encourage voluntary taxpayer compliance and increase legal certainty.