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All Journal Infestasi Return : Study of Management, Economic and Bussines
Haula Rosdiana
Department of Administration Sciences, Faculty of Social and Political Sciences, Universitas Indonesia, Depok
Economics, Econometrics & Finance

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PENGUATAN DESENTRALISASI FISKAL MELALUI PENGATURAN PAJAK DAERAH: NASKAH AKADEMIK RAPERDA PAJAK DAERAH KOTA TANJUNGPINANG Haula Rosdiana; - Inayati
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1254

Abstract

Ratification of amendments to the Law on Local Tax and Charges (Law PDRD) in august 2009 provides an opportunity for local governments to optimize the management of regional resources, including fiscal capacity building through strengthening local taxing power. This amendment provides a logical consequence for all local governments, including the City of Tanjungpinang to immediately formulate the draft of local tax regulation. This study is an academic text which is organized as a consideration in preparing the PDRD draft to the provisions proposed in the regulation draft which can be justified scientifically.This study applies an academic approach which is juridical and empirical normative, using primary and secondary data whereby the data collection techniques incorporates FGD as well. This study is presented on the form of accommodation provision of material and formal change of setting local tax on PDRD Act of 2009 in the draft of Municipal Government Tanjungpinang.  The form of accommodation changes is associated with the expansion of the material provisions of the tax object, setting the subject of taxes and tax rates. In addition, it is necessary for a formal tax-related settings to play a role in supporting the implementation of obligations and fulfillment of the rights of tax payers to refer to the KUP Act. This study also suggests a recommendation regarding the expansion of revenue base, strengthening tax collection, and increasing surveillance and efficiency in tax collection area.
Carbon Tax in Indonesia as a Fiscal Instrument and Climate Justice in Supporting the Green Economy: A Literature Review Hardini, Permata Brillyana; Haula Rosdiana
Return : Study of Management, Economic and Bussines Vol. 4 No. 6 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i6.374

Abstract

The carbon tax is a fiscal and environmental policy instrument designed to reduce greenhouse gas (GHG) emissions through a carbon emissions pricing mechanism. This study examines carbon tax policy as both a fiscal tool and an instrument of climate justice in developing countries, focusing on Indonesia. Using a qualitative approach through literature analysis, this research assesses policy dynamics, economic-environmental co-benefits, and implementation challenges of carbon taxation in Indonesia. Findings indicate that carbon taxation significantly accelerates green economy transition by stimulating clean energy investment and augmenting fiscal revenue. However, effectiveness hinges on inclusive policy design, institutional readiness, and compensatory mechanisms for vulnerable populations. In Indonesia, under Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) Law No. 7 of 2021, carbon tax implementation faces delays with uncertain deployment by 2025. This study underscores the necessity of integrating carbon taxation with social protection frameworks to mitigate regressive impacts and ensure equitable low-carbon energy transitions.
Co-Authors - Inayati Hardini, Permata Brillyana