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DOI

10.21143/jhp.vol53.no1.1526

Abstract

This text introduces the burden & salvage doctrine, a formula providing an alternative path to develop a solid lex specialis within the realm of Pigouvian tax. It promotes a type of “juridical therapy” for the Indonesian government to overcome their excessive “fear” of carbon taxes, which had led them to surrender and revoke the program until the end of President Joko Widodo’s tenure Method: Data was gathered online using the World Wide Web’s search features to their fullest potential. Findings: Carbon tax should ideally be established by the legislation of the lex specialis type, characterized by the burden and salvage ideology. In this scheme, a carbon tax is essentially nothing more than a Pigouvian tax, not serving as a source of state revenue (unlike typical taxes). Vice versa, it serves as a long-term investment to guide society towards a modern existence characterized by a social life centred around a green economy, transportation, technology, and industry. The incurred costs will undoubtedly be substantial. Consequently, in the early stages of its implementation, it will “certainly” pose significant challenges for the government. This is because it involves the transformation of a nation—an issue of radical, fundamental, and comprehensive changes within a social structure. This seems unattainable in a nation ruled by a malevolent governmental system characterized by greed, selfishness, fascism, brutality, and corruption. The path will be smooth in a country where the government is a great philanthropist or an sinterklaas economie, providing significant funds and energy for sponsorship.

Bahasa Abstract

Artikel ini memperkenalkan kita, doktrin burden and salvage—formula berintikan cara alternatif untuk menghasilkan produk lex specialis di bidang pigouvian-tax dengan tingkat soliditas yang paling dapat diharapkan. Yang diketengahkannya adalah semacam “terapi yuridik”, dapat digunakan pemerintah sebagai penawar “ketakutan” yang berlebihan terhadap mitos tentang potential risks pajak karbon—rasa takut yang memaksa mereka menyerah, dan memilih “membatalkan” program tersebut hingga berakhirnya masa jabatan rejim Joko Widodo. Metode: Data dihimpun secara online dengan mengoptimalkan fitur-fitur pencarian yang tersaji di dunia maya. Temuan: Pajak karbon seyogianya diorbitkan oleh undang-undang dari jenis lex specialis, yang berideologi: burden and salvage. Dalam skema ini, pajak karbon tidak lebih dari sekedar pigouvian-tax, tidak berfungsi sebagai sumber pendapatan Negara (seperti pajak pada umumnya). Pajak karbon adalah sebuah investasi jangka panjang dari pemerintah yang bertujuan mengantarkan sebuah peradaban ke alam kehidupan modern: kehidupan sosial berbasis green economy, transportation, technology, serta industry. Ongkosnya mesti mahal. Karenanya, sangat beralasan bila program ini di awal-awal pemberlakuannya, akan sangat merepotkan pemerintah. Sebab ini adalah tentang hijrahnya sebuah bangsa—soal perubahan radikal, fundamental dan komprehensif di dalam sebuah struktur kehidupan sosial. Rasa-rasanya jalan ke arah ini akan terjal bila sebuah negara diperintah oleh malevolent governmental system yang kikir, palsu, egois, fasis, brutal, dan korup. Jalan ke arah ini akan menjadi lebih mudah di dalam negara yang pemerintahnya bersedia mengambil posisi sebagai the great philantrophist atau “sinterklas ekonomi”, menggelontorkan dana dan energi besar untuk mensponsorinya.

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