Jurnal Pajak dan Keuangan Negara (PKN)
Vol. 2 No. 2 (2021): Jurnal Pajak dan Keuangan Negara Volume II Nomor 2 Tahun 2021

THE ENVIRONMENTAL TAX: PRINCIPLES AND IMPLEMENTATION IN INDONESIA

Safitra, Dhian Adhetiya (Unknown)
Hanifah, Afif (Unknown)

Article Info

Publish Date
31 Mar 2021

Abstract

The Covid-19 pandemic and the failure to achieve tax targets over the past 5 years prompted the need to find a new tax base. Environmental tax can be an option for state revenue. This study lists the advantages and challenges of implementing environmental taxes in Indonesia. Apart from that, this research also tries to examine the regulations that might encourage the implementation of environmental taxes in Indonesia. This study finds that the environmental tax applied in Indonesia has not met the criteria generally accepted in the international community.

Copyrights © 2021




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Journal Info
Jurnal Pajak dan Keuangan Negara (PKN)
Website

Abbrev

pkn

Publisher

Politeknik Keuangan Negara STAN

Subject

Economics, Econometrics & Finance

Description

Jurnal Pajak dan Keuangan Negara (PKN) is a place for publishing research results with the scope of taxation (central and local government taxes), finance (economy, accounting, business, management, and valuation), and state finance (public policy, public sector accounting, public sector management, ...