Efektifkah Landfill Tax? Sebuah Tinjauan

Wardana, Arief Budi; Safitra, Dhian Adhetiya

doi:10.31092/jpi.v4i2.1741

Cited by 2 publications

(4 citation statements)

References 19 publications

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“…Another economic incentive enforced is landfill tax and incineration tax imposed by several countries such as the UK (24), Sweden (25), and other European countries (26). This landfill tax is a major motivator for reducing food waste disposal in landfills (27,28). Significant economic incentives reduce household FW by 45% without policies and regulations related to food waste, but the impact decreases to 1.5% of policies and regulations are well designed.…”

Section: Economic Incentivesmentioning

confidence: 99%

“…The system currently applied is a levy whose tariff is under the authority of the local government (flat-rate fees). There is a need for other policy instruments besides user fees to change people's behavior, so they do not throw FW into landfills (27) and reduce their FW. However, before the Indonesian government implements economic incentives, it is essential to do a thorough preparation such as doing a feasibility study, public hearings and meetings with stakeholders, making PAYT guidelines, revising regulations, and public relations campaigns as South Korea has done (23).…”

Section: Economic Incentivesmentioning

confidence: 99%

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Household Food Waste Policy: A Literature Review

Diana

Martianto

Baliwati

et al. 2022

JKL

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Introduction: Food waste (FW) is a serious problem and significantly impacts the environment, economy, and social. Globally, the average FW reaches 121 kg/ capita/year, and households are the main contributors to FW. Several countries have implemented various strategies to prevent household FW. This review aims to explore the household FW prevention policies and their potential to be implemented in Indonesia. Discussion: Three strategies have been widely applied worldwide, including economic incentives, regulations, as well as FW awareness and behavior campaigns. In this case, the economic incentives include landfill tax, incineration tax, and Pay-As-You-Throw (PAYT). Many laws and regulations have been implemented related to waste management, food, economics, and those regulations are either directly or indirectly related to FW. The awareness and behavior change campaign is the most widely applied strategy to prevent household FW globally. Conclusion: Well-designed policies and regulations supported by education and awareness campaigns are the potential strategies for household food waste reduction and prevention in Indonesia.

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Section: Economic Incentivesmentioning

confidence: 99%

Section: Economic Incentivesmentioning

confidence: 99%

Household Food Waste Policy: A Literature Review

Diana

Martianto

Baliwati

et al. 2022

JKL

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“…Beberapa negara di Eropa yang telah memberlakukan landfill tax diantaranya yaitu Belanda, Inggris, Prancis, Denmark, dan Austria. Berdasarkan tinjauan literatur tentang efektivitas landfill tax di beberapa negara yang telah menerapkannya, didapatkan hasil yang beragam, ada yang berhasil, namun ada juga yang meragukan efektivitasnya (Wardana & Safitra, 2020). Semua negara yang telah menerapkan landfill tax juga memberlakukan larangan atau pembatasan lain, yang membuat isolasi landfill tax sebagai faktor di balik penurunan penimbunan menjadi bermasalah.…”

Section: Pendahuluan 11 Latar Belakangunclassified

“…Dalam melakukan tinjauan efektivitas pajak sampah, penulis mengacu pada beberapa penelitian terdahulu. Wardana & Safitra (2020), dalam tulisannya yang berjudul "Efektifkah Landfill Tax? Sebuah Tinjauan" menjelaskan tentang efektivitas landfill tax dalam mengatasi kelangkaan tempat penimbunan sampah.…”

Section: Landfill Tax DI Indonesiaunclassified

Menilik Penerapan Landfill Tax di Negara Lain dan Urgensi Penerapannya di Indonesia

Ula

Liyana²

2022

Jurnal Pajak dan Keuangan Negara

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Kebijakan lingkungan yang telah diterapkan untuk mengatasi eksternalitas negatif sampah, belum bisa memenuhi tujuan lingkungan yang diharapkan. Oleh karena itu, diperlukan suatu kebijakan yang diyakini mampu mengatasi permasalahan tersebut. Salah satu opsi yang ditawarkan yaitu dengan memberlakukan pajak sampah. Hal ini mendorong penulis untuk meninjau implementasi landfill tax (pajak sampah) di beberapa negara yang telah menerapkannya (Belanda, Inggris, Prancis, Denmark, dan Austria), sehingga dapat diperoleh gambaran mengenai skema yang tepat untuk dapat diterapkan di Indonesia. Penelitian ini menggunakan metode studi perbandingan (comparative study) dengan data yang digunakan berupa data sekunder. Hasil penelitian menunjukkan bahwa Indonesia belum bisa menerapkan landfill tax dalam waktu dekat, sehingga pola pengelolaan sampah harus diarahkan menuju ekonomi sirkular. Perbandingan mekanisme landfill tax di kelima negara yang menjadi objek penelitian, dilakukan berdasarkan lima aspek, yaitu tujuan pengenaan landfill tax, objek pajak, pemungut, tarif, dan efektivitas. Perbandingan tersebut dilakukan untuk mengetahui perbedaan pemajakan atas landfill tax dan efektivitasnya. Berdasarkan hasil analisis, efektivitas landfill tax dipengaruhi oleh kebijakan pendukung dan tarif pajak. Efektivitas landfill tax dapat dilihat dari dampak lingkungan yang ditimbulkan dari penerapan pajak tersebut.

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Efektifkah Landfill Tax? Sebuah Tinjauan

Cited by 2 publications

References 19 publications

Household Food Waste Policy: A Literature Review

Household Food Waste Policy: A Literature Review

Menilik Penerapan Landfill Tax di Negara Lain dan Urgensi Penerapannya di Indonesia

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