Abstract
This research starts from the factual problem of the climate crisis phenomenon which causes a domino effect on the environment and the economic sector. Therefore, it is necessary to carry out environmental tax reform (green tax reform). Based on these problems, research was carried out to explain the green tax theory and look at green tax policy in Indonesia. The research method used in this research is qualitative with a constructivist approach. The result of the study indicate Indonesia's implementation of green tax rules signifies a proactive approach to addressing environmental challenges. However the effectiveness of these taxes is contingent upon resolving technical challenges. It is expected that the results of this research will provide new insights and recommendations for sustainable policies in the context of the environment and economy in Indonesia.
Bahasa Abstract
Penelitian ini berangkat dari factual problem fenomena krisis iklim yang menimbulkan domino effect terhadap lingkungan dan sektor perekonomian. Oleh karena itu perlu dilakukan reformasi pajak lingkungan (green tax reform). Berdasarkan permasalahan tersebut dilakukan penelitian untuk menjelaskan teori green tax serta melihat kebijakan green tax di Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan konstruktivis. Hasil studi menunjukkan bahwa penerapan aturan pajak hijau di Indonesia menunjukkan pendekatan proaktif untuk mengatasi tantangan lingkungan. Namun, efektivitas pajak ini tergantung pada penyelesaian tantangan teknis. Diharapkan hasil penelitian ini dapat memberikan wawasan baru dan rekomendasi kebijakan yang berkelanjutan dalam konteks lingkungan dan perekonomian Indonesia.
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Recommended Citation
Ocktarani, Ocktarani and Kasim, Elsie
(2024)
"Environmental Tax Reform: Eco-Friendly Policies in Indonesia Amid the Climate Crisis,"
Jurnal Vokasi Indonesia: Vol. 12:
No.
2, Article 3.
DOI: 10.7454/jvi.v12i2.1228
Available at:
https://scholarhub.ui.ac.id/jvi/vol12/iss2/3
