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All Journal Jurnal Vokasi Indonesia
kasim, elsie
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Humanities Economics, Econometrics & Finance Education Health Professions Other

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Environmental Tax Reform: Eco-Friendly Policies in Indonesia Amid the Climate Crisis Ocktarani, Ocktarani; Kasim, Elsie
Jurnal Vokasi Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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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.
THE COMPLEMENTARY USE OF SOFT SYSTEM METHODOLOGY IN DEVELOPING MSMEs TAX POLICY: CASE STUDY MSMEs IN CIREBON Syafrani, Dewi; Kasim, Elsie; Arianty, Fitria; Marsdenia, Marsdenia
Jurnal Vokasi Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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This research analyze the use of the Soft System Methodology (SSM) method in designing tax policies for Micro, Small and Medium Enterprises (MSMEs). Integrating the SSM approach with tax policy analysis, this research aims to investigate the complex dynamics that influence the development of MSMEs. By considering diverse stakeholder perspectives, this research identifies the needs, interests, and constraints involved in formulating effective tax policies for the MSME sector. The result is that increasing MSME tax compliance requires targeted education to improve awareness and understanding of tax obligations. Simplifying tax administration and balancing sanctions with supportive measures can encourage compliance without pushing MSMEs further into informality. Effective policies should combine fair enforcement with incentives and opportunities for correction to foster a compliant and growth-oriented environment for MSMEs.
Co-Authors Arianty, Fitria Marsdenia, Marsdenia Ocktarani, Ocktarani Syafrani, Dewi