The uproar from the implementation of tax for specific goods and entertainment services (PBJT) ranging from 40% to 75% has prompted the government to plan for tax incentives as regulated in Law Number 1 Year 2022 regarding Financial Relation Between the Central Government and the Local Government (UU HKPD). As contained in Section 101 of UU HKPD, the government provides the potential of fiscal incentive to ease investment including tax deduction, tax relief and tax holiday or the exemption of tax base, retribution base and/or its sanctions.