INSENTIF PAJAK SEBAGAI STIMULUS PENERAPAN EKONOMI SIRKULAR: STUDI PADA INDUSTRI DAUR ULANG PLASTIK DI INDONESIA

Santoso, Agnes Novita Mega Putri (2025) INSENTIF PAJAK SEBAGAI STIMULUS PENERAPAN EKONOMI SIRKULAR: STUDI PADA INDUSTRI DAUR ULANG PLASTIK DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Ekonomi sirkular merupakan pendekatan berkelanjutan yang bertujuan mengurangi limbah dan memaksimalkan penggunaan kembali sumber daya. Industri daur ulang plastik (IDUP) menjadi bagian penting dalam penerapan ekonomi sirkular di Indonesia, namun perkembangannya masih menghadapi berbagai tantangan. Salah satu instrumen kebijakan yang dapat mendorong transisi ini adalah insentif pajak. Penelitian ini bertujuan untuk menganalisis urgensi insentif pajak bagi industri daur ulang plastik dalam mendukung ekonomi sirkular, mengidentifikasi bentuk insentif yang dapat diterapkan, serta mengeksplorasi tantangan dalam implementasinya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Data primer dikumpulkan melalui wawancara mendalam dengan pemangku kepentingan, termasuk pembuat kebijakan, pelaku usaha, asosiasi industri, dan akademisi. Data sekunder diperoleh dari literatur, kebijakan perpajakan, dan studi terdahulu terkait ekonomi sirkular dan insentif pajak. Hasil penelitian menunjukkan bahwa terdapat urgensi untuk pemberian insentif pajak bagi IDUP. Bentuk insentif yang dapat diterapkan mencakup pengurangan tarif pajak, pembentukan peraturan, dan PPN DTP. Namun, implementasi insentif ini masih menghadapi kendala seperti dominasi sektor informal, peningkatan cost of compliance, serta adanya potential loss. Oleh karena itu, diperlukan kebijakan yang lebih komprehensif dan harmonisasi regulasi untuk mengoptimalkan manfaat insentif pajak dalam mendukung ekonomi sirkular. Kata kunci: insentif pajak, ekonomi sirkular, industri daur ulang plastik, kebijakan perpajakan, keberlanjutan. xiii ABSTRACT The circular economy is a sustainable approach aimed at reducing waste and maximizing the reuse of resources. The plastic recycling industry (IDUP) plays a crucial role in implementing the circular economy in Indonesia. However, its development still faces various challenges. One of the policy instruments that can drive this transition is tax incentives. This study aims to analyze the urgency of tax incentives for the plastic recycling industry in supporting the circular economy, identify applicable forms of incentives, and explore the challenges in their implementation. This research employs a qualitative method with a case study approach. Primary data were collected through in-depth interviews with stakeholders, including policymakers, business actors, industry associations, and academics. Secondary data were obtained from literature, tax policies, and previous studies related to the circular economy and tax incentives. The findings indicate that tax incentives for IDUP are essential. The applicable forms of incentives include tax rate reductions, regulatory provisions, and government borne value-added tax (VAT DTP). However, the implementation of these incentives faces challenges such as the dominance of the informal sector, increased cost of compliance, and potential revenue loss. Therefore, a more comprehensive policy and regulatory harmonization are needed to optimize the benefits of tax incentives in supporting the circular economy. Keywords: tax incentives, circular economy, plastic recycling industry, tax policy, sustainability.

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