Analisis Kesiapan Implementasi Pajak Karbon di Indonesia
DOI:
https://doi.org/10.31334/transparansi.v6i2.3450Keywords:
Implementation, Carbon Tax, Law no. 7 of 2021, Presidential Decree no. 98 of 2021Abstract
This research aims to analyze the government's readiness to implement carbon tax in Indonesia based on Law no. 7 of 2021. This analysis uses variables: Policy standards and targets, resources, characteristics of implementing organizations, communication between organizations, attitudes of implementers, social, economic and political environment. The method used is descriptive qualitative. The sample for this research is an analyst at the Fiscal Policy Agency of the Ministry of Finance of the Republic of Indonesia. The sample was carried out using the purposive sampling method. Data collection techniques use observation, interviews and documentation. Data analysts use the inductive data analysis method, which is a general analysis method carried out by researchers which is based on the results of field research such as interviews, then interpretation is carried out, meaning is sought and conclusions are drawn (verbatim analysis). The research results show that the government's readiness is quite good with the existence of Law no. 7 of 2021 and Presidential Decree no. 98 of 2021, and the Ministry of Finance is currently preparing implementing regulations for this law and is waiting for it to be ratified by the legislature (DPR).References
Anggara, Sahya. 2012. Ilmu Administrasi Negara. Jakarta: Pustaka Setia.
B. Ilyas Wirawan dan Richard Burton. 2013, Hukum Pajak, Edisi 6. Jakarta:Salemba Empat.
Billy, Ivan. Tansuria. Pokok-Pokok Ketentuan Umum Perpajakan, Graha Ilmu, Yogyakarta, 2010
Mardiasmo. (2019). Perpajakan. Yogyakarta: RESUUME Andi Offset.
Mardiasmo. 2011. Perpajakan Edisi Revisi 2011. Yogyakarta: Andi Offset. Mardiasmo.(2016). Perpajakan Edisi Terbaru. Yogyakarta: Andi Offset
Sudaryono. (2018). Metodologi Penelitian. Depok: Rajawali Pers.
Nugroho, Riant. 2018. Public Policy Edisi Revisi 2018. Jakarta: PT. Elex Media Komputindo.
Sugiyono. (2018). Metodologi Penelitian Kuantitatif, Kualitatif, dan R&D. Jakarta: CV ALFABETA.
Waluyo. 2011. Perpajakan Indonesia. Salemba Empat. Jakarta.
Zain. (2003). Manajemen Perpajakan. Edisi Pertama. Jakarta: Salemba.
Hendrito, Micheline. Kebijakan pajak karbon (carbon tax) sebagai upaya pembangunan berkelanjutan di Indonesia. Diss. Universitas Pelita Harapan, 2021.
Kumala, R., Ulpa, R., & Rahayu, A. (2021, March). Pajak Karbon: Perbaiki Ekonomi dan Solusi Lindungi Bumi. In Prosiding Seminar STIAMI (Vol. 8, No. 1, pp. 66-73).
Kurular, G. Y. Åž. (2020). Tax as a Solution for Climate Change. In Contemporary Issues in Business Economics and Finance. Emerald Publishing Limited.
Lolo, L. D. F. A., Maulana, A. D., & Pasaribu, D. N. (2022). Transparansi Pajak Karbon: Digitalisasi Pajak Karbon Sebagai Katalisator Dalam Pembangunan Rendah Karbon di Indonesia. Jurist-Diction, 5(1), 205-228.
Lolo, Lawrence Daniel Ferwinz Andi, Achmad Dhani Maulana, and Decmonth Nuel Pasaribu. "Transparansi Pajak Karbon: Digitalisasi Pajak Karbon Sebagai Katalisator Dalam Pembangunan Rendah Karbon di Indonesia." Jurist- Diction 5.1 (2022): 205-228.
LOLO, Lawrence Daniel Ferwinz Andi; MAULANA, Achmad Dhani; PASARIBU, Decmonth Nuel. Transparansi Pajak Karbon: Digitalisasi Pajak Karbon Sebagai Katalisator Dalam Pembangunan Rendah Karbon di Indonesia. Jurist-Diction, 2022, 5.1: 205-228.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Transparansi : Jurnal Ilmiah Ilmu Administrasi By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Transparansi : Jurnal Ilmiah Ilmu Administrasi spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Transparansi : Jurnal Ilmiah Ilmu Administrasi permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Transparansi : Jurnal Ilmiah Ilmu Administrasi on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Transparansi : Jurnal Ilmiah Ilmu Administrasi will not be held liable for anything that may arise due to the author(s) internal dispute. Transparansi : Jurnal Ilmiah Ilmu Administrasi will only communicate with the corresponding author.
5. Miscellaneous
Transparansi : Jurnal Ilmiah Ilmu Administrasi will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Transparansi : Jurnal Ilmiah Ilmu Administrasi editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.
