Abstract: The Omnibus Law is not only a job creation law that creates and increases employment but has a cross-sectoral meaning and has a meaning as a social law. This Omnibus Law also includes tax clusters for strengthening in the economic sector, in accordance with the Income Tax Law which has been amended through the Job Creation Law, on domestic dividends received and obtained by domestic corporate taxpayers are directly exempted from the income tax (PPh) object. However, domestic dividends received or obtained by individual taxpayers must meet the criteria, namely that they must be invested in Indonesia within a certain period of time as well as dividends from abroad, both those traded on the stock exchange and those that are not traded on the stock exchange. effect, received or obtained by domestic corporate taxpayers or domestic individual taxpayers, the elimination of income tax on domestic and foreign dividends is one of the instruments in the taxation Omnibus Law that is used in order to attract or increase the attractiveness of Indonesia as an investment destination country and by the existence of double tax avoidance agreement (P3B) which is the reference in taxation of tax objects and tax subjects in Indonesia, provided that they are invested or used to support other business activities in the territory of the Republic of Indonesia for a certain period of time and such dividends must be invested at least 30% (thirty percent) of the profit after tax.