Open AccessPolicy of Environmental Tax In Indonesia: A Review
Author(s) -
Hernimawati Hernimawati,
Abdul Mirad,
Sudaryanto Sudaryanto
Publication year - 2020
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.179
H-Index - 26
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/469/1/012110
Subject(s) - tax policy , tariff , public economics , environmental tax , government (linguistics) , environmental policy , fiscal policy , economics , tax reform , business , macroeconomics , international economics , environmental resource management , linguistics , philosophy
The purpose of this study is to analyze the policy of environmental tax in Indonesia. The method used in this study is descriptive qualitative, which aims to analyze the policy of environmental tax in Indonesia. The collected data were analyzed with interactive model of Miles and Huberman. The study results indicated the government of Indonesia’s policy of environmental taxes clearly states the objectives, subjects, objects and tax rates. This policy is included in local taxes and user charges. But the policy needs to be reviewed again so it won’t impress fiscal interests only. The discussion should be done comprehensively, especially concerning the problems surrounding the subject, tariff and budget earmarking it.