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All Journal Journal of Accounting and Investment Civics Education And Social Science Journal (CESSJ) Devotion: Journal of Research and Community Service CandraRupa: Journal of Art, Design, and Media
Daniel Pandapotan, Daniel
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Arts Humanities Economics, Econometrics & Finance Education

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Journal : Journal of Accounting and Investment

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Formulasi Penetapan Besaran Pajak Lingkungan Hidup pada Perusahaan Pertambangan dalam Pengendalian Kerusakan Lingkungan Hidup: Suatu Pendekatan Literatur Pandapotan, Daniel
Journal of Accounting and Investment Vol 14, No 1: January 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

One of company activies that relate directly to the environment is a mining activity. Tax can be instrument to control the environment, and also financing instrument to recover environment damage by mining activity. Therefore, Mining Companies are encouraged to manage environment information and report the enviromental costs to their stakeholders. This research uses a qualitatif approach because qualitatif research is more complex to give details of informations in difficult expressions. The design of this research is qualitative descriptive to develop the research idea. This reseacrh is based on secondary data such as literature review, government regulation about taxes and environment, and others reseacrh. In terms of analyzing the data, researcher conducted domain analysis to do exploration new idea. The research  results are to identify environmental costs in mining companies of its activities which consists of prevention costs, detection costs, internal failure costs, and external failure costs, to design environmental taxation mechanism and to determine the base of environmental tax.
Co-Authors Imam Nurhadi Purwanto Lunsa, Gregorius Sobri Abusini Taufan Talib Winta Adhitia, Guspara Zulkarnaen, M. Naufal Reza