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ANALISIS PENGARUH TOTAL EMISI TERHADAP PENERIMAAN NEGARA BUKAN PAJAK (PNBP) SEBAGAI UPAYA PENDANAAN MITIGASI PERUBAHAN IKLIM PERIODE 2016-2020 Pardosi, Ruslan Juliana; Lumbanraja, Pretty Luci; Lumbanraja, Penny Chariti; Rianto, Rio
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.4090

Abstract

Abstract: This study aims to determine the effect of total emissions on non-tax state revenues as a means of financing climate change mitigation. The type of data used is secondary data with a time series from 2016-2020, with the analysis used simple linear regression. The model testing conducted has met the criteria of classical assumptions. Therefore, the results of the study partially indicate that total emissions generated from activities of all sectors in Indonesia have a positive and significant effect on non-tax state revenues (significant value 0.0410 < 0.05). Addressing climate change in Indonesia is carried out through climate adaptation and mitigation strategies. Efforts to develop adaptation and mitigation strategies to address climate change in Indonesia require substantial funding in the form of a carbon tax (PNBP). Revenue from the carbon tax can be used to increase development funds, invest in environmentally friendly technologies, or provide support to low-income communities in the form of social programs.Keyword: emissions, mitigation, taxes, Non-Tax State Revenue (PNBP) Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh total emisi terhadap penerimaan negara bukan pajak sebagai upaya pembiayaan mitigasi perubahan iklim. Jenis data yang digunakan adalah data sekunder dengan rangkaian waktu (Times Series) dari tahun 2016-2020 dengan analisis yang digunakan adalah regresi regresi linier sederhana. Pengujian model yang dilakukan telah memenuhi kriteria asumsi klasik. Sehingga hasil penelitian secara parsial menunjukkan bahwa total emisi yang dihasilkan dari kegiatan semua sektor di Indonesia berpengaruh positif dan signifikan terhadap penerimaan negara bukan pajak (nilai signifikan 0,0410 < 0,05). Penanganan perubahan iklim di Indonesia dilakukan melalui strategi adaptasi dan mitigasi iklim. Upaya mengembangan strategi adaptasi dan mitigasi untuk mengatasi perubahan iklim di Indonesia memerlukan pendanaan yang cukup besar dalam bentuk pajak karbon (PNBP). Penerimaan dari pajak karbon tersebut dapat dimanfaatkan untuk menambah dana pembangunan, investasi teknologi ramah lingkungan, atau memberikan dukungan kepada masyarakat berpendapatan rendah dalam bentuk program sosial. Kata kunci: emisi, mitigasi, pajak, Penerimaan Negara Bukan Pajak (PNBP)
The Impact of Palm Oil Industry Development on Indonesian Palm Oil and Palm Kernel Oil Exports In 2012–2021 Rianto, Rio; Lumbanraja, Pretty Luci; Lumbanraja, Penny Chariti
JURNAL AGRIBISAINS Vol. 11 No. 2 (2025): Jurnal AgribiSains
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jagi.v11i2.21843

Abstract

The Indonesian palm oil industry is growing rapidly and has promising prospects as a major contributor to the country's foreign exchange. Optimizing the palm oil industry's contribution to state revenue is crucial, given that the sector's substantial potential remains untapped due to weak downstream processing, dependence on global prices, and ineffective fiscal policies. This research aims to provide an empirical basis for formulating strategies to sustainably increase the added value and competitiveness of the national palm oil industry. This study aims to analyze the impact of palm oil industry development on state revenues derived from crude palm oil (CPO) and palm kernel oil (PKO) exports for the 2012–2021 period. The analysis method uses the Structural Equation Modeling – Partial Least Square (SEM-PLS) approach with industry development indicators including fresh fruit bunch prices, investment realization, wages/salaries, production volume, and the number of plantation companies. The results show that palm oil industry development has a positive but insignificant impact on state revenues, with a significance value of 0.118 (> 0.05) and an influence coefficient of 0.692. These findings indicate that the vast potential of the palm oil industry has not yet fully contributed optimally to state revenues. The main contributing factors include dependence on fluctuating global prices, suboptimal fiscal and export policies, weak downstreaming, and limited added value of derivative products. The implication is that improvement strategies are needed, including rejuvenating smallholder oil palm plantations, accelerating ISPO certification, strengthening downstream processing, developing a cross-sector national palm oil roadmap, providing supporting infrastructure, developing human resources, and fostering more sustainable governance. These efforts are expected to increase the competitiveness of the palm oil industry and increase its contribution to state revenue.