Environmental Tax: Principles and Implementation in Indonesia

Safitra, Dhian Adhetiya; Hanifah, Afif

doi:10.31092/jpkn.v2i2.1122

Cited by 6 publications

(4 citation statements)

References 11 publications

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“…Specifically, in this policy, governments need adequate equipment and information for effective law enforcement and surveillance (Hao et al, 2020). Fourthly, a tax on waste disposal cannot be imposed on unstable economic conditions, as it can be a boomerang to the country and trigger inflation (Safitra & Hanifah, 2021).…”

Section: Benefits and Challenges Of Implementation Of Tax Imposition ...mentioning

confidence: 99%

Tax On Industrial B3 Waste As An Environmental Control Instrument In Bekasi District

Saragi,

Firmansyah

2024

Educoretax

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Industry in an area can cause environmental quality degradation due to hazardous and toxic (B3) waste generated and polluting the environment. To maintain environmental sustainability in the future, it is necessary to establish a policy to control B3 waste disposal activities. Tax, as one of the regular end instruments, is a tool that the government can use to control waste disposal and is a source of earmarking state revenue. This study analyzes the scheme, benefits, and challenges of taxing industrial hazardous waste disposal. Thus, this policy can be a control tool and source of revenue to overcome negative environmental impacts due to company activities. This research applies a qualitative method with literature study data collection techniques. The literature study analyzed documents related to the research topic, such as letters, photo archives, meeting minutes, journals, diaries, etc. The research concludes that taxation of B3 waste disposal can be applied by official assessment by the Bekasi Regency Regional Government by establishing a special location where the tax subject disposes of its waste and determining the amount of tax payable. The rate used is advalorem, which refers to the capacity of the waste disposed by the company. Administrative aspects, legal certainty, and supervision are critical in implementing this policy. The policy can be implemented if the government has provided adequate infrastructure, resources, monitoring, and law enforcement mechanisms. This research is expected to prepare public policies related to economic and environmental management by the Indonesian government at the regional government level.

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Section: Benefits and Challenges Of Implementation Of Tax Imposition ...mentioning

confidence: 99%

Tax On Industrial B3 Waste As An Environmental Control Instrument In Bekasi District

Saragi,

Firmansyah

2024

Educoretax

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“…An environmental tax implementation in the applied measure could be a "win-win solution" for both parties. Several environmental tax categories could be applied based on the type of environmental damage, which are taxes on emission or waste, taxes on product and taxes on natural resources (Safitra, 2004). Technically, environmental taxes can be applied as an option to complement the DPR, which the panel considers as a trade-restrictive measure.…”

Section: Other Feasible Alternativementioning

confidence: 99%

“…The environmental tax could also become an instrument for the state's revenue as an "environmental cost" caused by the obstacle to realizing environmental goals from nickel ore export activity. In this regard, market-based instruments such as pollution taxes and tradable permits have a significant advantage over command and control regulations (Safitra, 2004). Regarding Indonesia's argument regarding refining facilities, the environmental cost can also be used to optimize the technology development.…”

Section: Other Feasible Alternativementioning

confidence: 99%

Indonesia’s nickel export restriction policy: alternative on environmental approach for Article XI:1 GATT justification

Bari

Trihastuti

Hananto

2023

JITLP

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Purpose This paper aims to analyse the aspects of the demonstration process of Indonesia's regulation on nickel export restriction for its eligibility to be excluded from Article XI:1 GATT. It also analyses the possibility of the use of an environmental approach in the demonstration process and for an alternative measure in its implementation. Design/methodology/approach The paper uses a normative research method in conducting its analysis. It analyses Indonesia's nickel export restriction policy based on the European Union's claim regarding quantitative restriction, with the international trade governance in the WTO framework, and certain international trade principles. The study also involves certain WTO jurisprudence to give a comprehensive analysis to the case. Findings This paper finds that Indonesia still needs to provide a complete and comprehensive demonstration to prove its eligibility for exclusion from Article XI:1. Demonstrating merely based on an economic approach is inadequate to convince the panel in Indonesia – measure relating to raw material for justification under Article XI:2. This study further finds that both parties generally focus on the economic aspect, which leaves room for conflict of interest. Other aspects with a lower probability of conflict of interest, such as the environmental approach, could be an alternative for the implementation. Originality/value This paper fulfils the need to provide a scientific analysis of the application of Indonesia's nickel export restriction policy, including its proceedings in WTO's dispute settlement body, which is essential for international trade governance enforcement.

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“…Akan tetapi, regulasi tersebut hanya mengatur mengenai jasa pelayanan persampahan/kebersihan yang diselenggarakan oleh pemerintah daerah. Kebijakan retribusi sampah yang tidak terintegrasi antar pemerintah daerah menyebabkan tidak adanya perubahan perilaku di masyarakat dalam mengelola sampahnya (Safitra & Hanifah, 2021). Untuk itu, diperlukan suatu instrumen kebijakan berupa pajak sampah, mengingat pungutan pajak yang bersifat wajib.…”

Section: Pendahuluan 11 Latar Belakangunclassified

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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Environmental Tax: Principles and Implementation in Indonesia

Cited by 6 publications

References 11 publications

Tax On Industrial B3 Waste As An Environmental Control Instrument In Bekasi District

Tax On Industrial B3 Waste As An Environmental Control Instrument In Bekasi District

Indonesia’s nickel export restriction policy: alternative on environmental approach for Article XI:1 GATT justification

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

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