Amidst the global push for sustainability, the Green Tax, often considered as an extension of excise taxes, emerges as a pivotal instrument to spur environmental accountability. This study scrutinizes Indonesia's gap in Green Tax execution, contrasting it with the prevailing excise tax framework. Drawing from global benchmarks and evaluating existing tax paradigms, this study proposes blueprints to address this gap to optimize the potential of Green Tax in Indonesia. It highlights opportunities alongside inherent challenges, emphasizing the need for an integrated policy approach and enhanced public awareness. As nations worldwide face challenges of environmental neglect, this study underscores Indonesia's commitment to transition towards a greener and more sustainable fiscal model, through excise tax modifications. The findings guide policymakers, regulators, and environmentalists in shaping a future where the tax system promotes economic growth while conserving the environment.
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