IMPLIKASI UNDANG-UNDANG CIPTA KERJA TERHADAP INVESTASI ASING: PERMASALAHAN PERIZINAN, PAJAK DAN SOSIAL

With a focus on legal certainty and investor protection, as well as the balance between tax obligations and corporate social responsibility (CSR), this study looks at the strategic role of FDI in Indonesia's economic growth after the Job Creation Law was put into effect. The case study of Apple's investment strategy, which includes the Apple Developer Academy, is used to highlight an innovative investment model. The problem formulation includes changes in the level of PMA after the Job Creation Law, the role of legal regulations in protecting foreign investors, the impact of Law No. 6 of 2023 on strategic sectors, and the balance between tax obligations and CSR. Utilising the Apple case study, regulatory analysis, and literature review, the normative juridical technique with a case study methodology was applied. To comprehend the legal and economic ramifications of the Job Creation Law's implementation on foreign investment in Indonesia, a qualitative data analysis was carried out. Abstrak Penelitian ini mengkaji peran strategis Penanaman Modal Asing (PMA) dalam pertumbuhan ekonomi Indonesia pasca implementasi Undang-Undang Cipta Kerja. Tujuannya adalah menganalisis dampak undang-undang ini terhadap daya tarik investasi asing, khususnya terkait kepastian hukum dan perlindungan investor, serta keseimbangan antara kewajiban pajak dan Tanggung Jawab Sosial Perusahaan (CSR). Studi kasus strategi investasi Apple, termasuk Apple Developer Academy, digunakan untuk menyoroti model investasi inovatif. Rumusan masalah mencakup perubahan tingkat PMA setelah UU Cipta Kerja, peran regulasi hukum dalam melindungi investor asing, dampak UU No. 6 Tahun 2023 terhadap sektor strategis, dan keseimbangan kewajiban pajak dan CSR. Metode yuridis normatif dengan pendekatan studi kasus digunakan, memanfaatkan studi pustaka, analisis peraturan perundang-undangan, dan studi kasus Apple. Analisis data dilakukan secara kualitatif untuk memahami implikasi hukum dan ekonomi dari implementasi UU Cipta Kerja terhadap investasi asing di Indonesia.