TINJAUAN TERHADAP RENCANA PENERAPAN PAJAK LINGKUNGAN SEBAGAI INSTRUMEN PERLINDUNGAN LINGKUNGAN HIDUP DI INDONESIA
Abstract: Research on “an
analysis on Indonesia’s Environmental Tax Planning as an instrument of
Environmental Preservation” is a normative research which has objectives to
know the concept of environmental tax which is offered by Indonesian Government
and to obtain a clear description whether it is a better concept or not which
can be used to decrease environmental degradation. Data in this research were
obtained through field research and library research. The field research was
carried out by using interview guidance, whereas the library research was done by
documentary study by way of
collecting and analyzing
selected laws and
regulations, looks, articles and other documents which were relevant to
the research. All data were analyzed qualitatively.The result showed that the
objective of the concept of environmental tax, offered by Indonesian
government, is to decrease environmental degradation as a result of production process.
Basically, the concept is a better instrument to preserve the environment,
however, it should be reviewed especially on determining the taxpayer’s
criteria, the tax rate and the budget earmarking in order to be applicable and
to have no burden toward the industry itself. Now, it will be wise to rely on
other policies to handle the environmental problems in Indonesia such as CSR,
performance bonds, AMDAL and UKL-UPL, even though some weaknesses have also
found on those policies.
Kata kunci: pajak lingkungan,
instrumen perlindungan lingkungan
Penulis: Dahliana Hasan dan
Dinarjati Eka Puspitasari
Kode Jurnal: jphukumdd080069
