ULA, FINA ROHMATUL (2022) Tinjauan Penerapan Landfill Tax Untuk Mengatasi Permasalahan Penimbunan Sampah (Studi Komparasi Dengan Negara Belanda, Inggris, Prancis, Denmark, dan Austria). KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Kebijakan lingkungan yang sudah diterapkan untuk mengatasi eksternalitas negatif dari sampah, belum bisa memenuhi tujuan lingkungan yang diharapkan. Oleh karena itu, diperlukan suatu kebijakan yang diyakini mampu mengatasi permasalahan tersebut. Salah satu opsi yang ditawarkan yaitu dengan menerapkan pajak sampah. Hal itu mendorong penulis untuk mengkaji skema landfill tax (pajak sampah) di beberapa negara yang telah menerapkannya (Belanda, Inggris, Prancis, Denmark, dan Austria), sehingga dapat diperoleh gambaran mengenai skema yang tepat untuk dapat diterapkan di Indonesia. Penelitian ini menggunakan metode comparative study dengan data yang bersumber dari berbagai buku, paper, artikel jurnal, report, hasil konferensi, dan berbagai jenis pustaka lainnya yang mengandung nilai ilmiah. Hasil penelitian menunjukkan bahwa Indonesia belum bisa menerapkan landfill tax dalam waktu dekat sehingga pola pengelolaan sampah harus diarahkan menuju ekonomi sirkular. Perbandingan mekanisme landfill tax dilakukan berdasarkan lima aspek, yaitu tujuan pengenaan landfill tax, objek pajak, pemungut, tarif, dan efektivitas. Berdasarkan hasil analisis, efektivitas landfill tax dipengaruhi oleh kebijakan pendukung dan tarif pajak. Efektivitas landfill tax dapat dilihat dari bagaimana dampak lingkungan yang ditimbulkan dari penerapan pajak tersebut./ Environmental policies that have been implemented to overcome negative externalities from waste have not been able to meet the expected environmental goals. Therefore, we need a policy that is believed to be able to overcome these problems. One of the options offered is to apply a landfill tax. This prompted the author to study the landfill tax scheme in several countries that have implemented it (the Netherlands, England, France, Denmark, and Austria), so that an overview of the right scheme can be obtained to be applied in Indonesia. This research uses a comparative study method with data sourced from various books, papers, journal articles, reports, conference results, and various other types of literature that contain scientific value. The results show that Indonesia has not been able to implement a landfill tax in the near future so that the pattern of waste management must be directed towards a circular economy. Comparison of the landfill tax mechanism is carried out based on five aspects, namely the purpose of imposing the landfill tax, tax object, collector, rate, and effectiveness. Based on the results of the analysis, the effectiveness of the landfill tax is influenced by supporting policies and tax rates. The effectiveness of the landfill tax can be seen from the environmental impact caused by the application of the tax.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Efektivitas, Pajak Tempat Pembuangan Akhir, Ekonomi Sirkular, Effectiveness, Landfill Tax, Circular Economy |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia PKN STAN Subject Area > Pajak Daerah dan Retribusi Daerah |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 28 Mar 2023 01:31 |
| Last Modified: | 28 Mar 2023 01:31 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1201 |
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