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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Yosua Zega
Universitas Esa Unggul
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Penerapan Pajak Hijau dalam Sistem Perpajakan : Tinjauan Perusahaan Manufaktur di Indonesia Yosua Zega; Agus Munandar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.6323

Abstract

This study aims to explore the application of green tax in Indonesia through manufacturing companies. The application of green tax can be viewed from the carbon generated, energy consumption and sewage by manufacturing companies. Environmental costs are a form of responsibility of manufacturing companies to the environment. This study identifies the effect of an increase or decrease in sales on the increase or decrease in carbon, energy and sewage generated. This research uses the Systematic Literature Review (SLR) method by identifying, evaluating and interpreting based on the data obtained. The results show that the government has not actively collected green taxes and has instead focused on fiscal incentive policies. The findings support that the government has yet to find a formula for green taxation.
Co-Authors Agus Munandar