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All Journal Jurnal Ilmiah Wahana Pendidikan Asian Journal of Social and Humanities
Alexander, Rio Fernando
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Religion Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Complex Dynamics of Agricultural Taxation in Developing Countries - Insights from Indonesia Alexander, Rio Fernando; Bintang Yuristine, Twee Leony
Asian Journal of Social and Humanities Vol. 2 No. 6 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i6.262

Abstract

The agricultural sector in Indonesia holds significant importance in the nation's economy, contributing substantially to the Gross Domestic Product (GDP) while facing challenges in tax revenue collection due to the predominance of micro and small-scale players. This paper examines the unique tax approaches in the agricultural sector, considering the complexities of taxation in developing countries. Through a comprehensive literature review, the study explores four key factors influencing tax compliance: economic factors, non-economic factors, tax administration, and perceptions of tax complexity. The research framework incorporates insights from various scholarly sources, including Scopus and Google Scholar, to provide a holistic understanding of agricultural taxation dynamics. The review reveals a nuanced landscape where taxation policies impact market dynamics, welfare outcomes, and historical trends in the agricultural sector. The synthesis highlights the importance of balancing efficiency and equity in tax systems, considering the specific needs of agricultural producers. Furthermore, the study underscores the significance of tax knowledge, effective tax administration, and clear communication in fostering voluntary compliance among farmers. Moreover, the analysis delves into the complexity of tax design, emphasizing the interplay between tax rates, emissions, investment, and perceptions of fairness. The paper identifies opportunities for future research, including exploring regional variations in tax knowledge impact, assessing the effectiveness of tax audit approaches, and examining innovative tax management tools for agricultural enterprises. Overall, the study contributes to understanding agricultural taxation dynamics and provides insights for policymakers seeking to optimize tax policies in developing countries.
Cukai Dan Pajak Carbol (Carbon Bungkusan Belanja Online) Sebagai Ekstensifikasi Cukai Plastik Dan Pajak Carbon Untuk Mendukung Keberlanjutan Lingkungan Alexander, Rio Fernando
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 9.A (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rise of e-commerce transactions in Indonesia has led to a surge in plastic waste from online shopping packaging. Poorly managed plastic waste contributes to environmental degradation and accelerates climate change. To address this issue, fiscal policies are needed to internalize the negative externalities of plastic consumption. This study aims to examine the extensification of plastic excise and carbon tax on online shopping packaging (Carbol) as fiscal instruments to support environmental sustainability. One of the implementations of plastic packaging tax is the UK through Plastic Packaging Tax. The research employs a literature review approach, analyzing secondary data from various sources, including regulations, research reports, and case studies of similar policy implementations in other countries. The analysis reveals that the imposition of excise and Carbol tax can serve as instruments to regulate plastic consumption in e-commerce through push and pull factors. Carbol excise is targeted at sellers as a disincentive for using plastic packaging, while Carbol tax is applied to consumers as compensation for the carbon footprint generated from online shopping. A piggybacking tax scheme is proposed, with excise collection managed by the Directorate General of Customs and Excise (DJBC) and tax collection by local governments. The implementation of excise and Carbol tax has the potential to reduce plastic use in the e-commerce sector while increasing national and regional revenues. However, its success requires synergy between the government, e-commerce platforms, and society.
The Complex Dynamics of Agricultural Taxation in Developing Countries - Insights from Indonesia Alexander, Rio Fernando; Bintang Yuristine, Twee Leony
Asian Journal of Social and Humanities Vol. 2 No. 6 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i6.262

Abstract

The agricultural sector in Indonesia holds significant importance in the nation's economy, contributing substantially to the Gross Domestic Product (GDP) while facing challenges in tax revenue collection due to the predominance of micro and small-scale players. This paper examines the unique tax approaches in the agricultural sector, considering the complexities of taxation in developing countries. Through a comprehensive literature review, the study explores four key factors influencing tax compliance: economic factors, non-economic factors, tax administration, and perceptions of tax complexity. The research framework incorporates insights from various scholarly sources, including Scopus and Google Scholar, to provide a holistic understanding of agricultural taxation dynamics. The review reveals a nuanced landscape where taxation policies impact market dynamics, welfare outcomes, and historical trends in the agricultural sector. The synthesis highlights the importance of balancing efficiency and equity in tax systems, considering the specific needs of agricultural producers. Furthermore, the study underscores the significance of tax knowledge, effective tax administration, and clear communication in fostering voluntary compliance among farmers. Moreover, the analysis delves into the complexity of tax design, emphasizing the interplay between tax rates, emissions, investment, and perceptions of fairness. The paper identifies opportunities for future research, including exploring regional variations in tax knowledge impact, assessing the effectiveness of tax audit approaches, and examining innovative tax management tools for agricultural enterprises. Overall, the study contributes to understanding agricultural taxation dynamics and provides insights for policymakers seeking to optimize tax policies in developing countries.
Co-Authors Bintang Yuristine, Twee Leony