Keabsahan Pengenaan Pajak Karbon Dalam Peraturan Perpajakan
The purpose of this study was to find out and explain legality of carbon tax from philosophical, juridical, and sociological perspective and carbon tax imposition according to Law Number 7 of 2021 concerning Harmonization of Tax Regulations. This research is very important because das sein is not a...
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| Format: | Article |
| Language: | English |
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Magister Hukum Universitas Semarang
2022-12-01
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| Series: | Jurnal USM Law Review |
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| Online Access: | https://journals.usm.ac.id/index.php/julr/article/view/5918 |
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| author | Margono Margono Kukuh Sudarmanto Diah Sulistiyani Amri Panahatan Sihotang |
| author_facet | Margono Margono Kukuh Sudarmanto Diah Sulistiyani Amri Panahatan Sihotang |
| author_sort | Margono Margono |
| collection | DOAJ |
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The purpose of this study was to find out and explain legality of carbon tax from philosophical, juridical, and sociological perspective and carbon tax imposition according to Law Number 7 of 2021 concerning Harmonization of Tax Regulations. This research is very important because das sein is not always in line with das sollen is need for application of carbon tax where up to now carbon tax has not been implemented because implementation guidelines are not yet available or not ready. Many studies, scholars, and national organizations recommend carbon taxes to reduce Greenhouse Gas (GHG) emissions. This research type was descriptive normative qualitative. Research specification was descriptive analytical. Results were carbon tax legality in terms of philosophical basis, namely climate control instrument in achieving sustainable economic growth according to polluter pays principle. Juridical basis was that there is no regulation regarding carbon tax. Sociological basis was that Government of Indonesia is committed to reducing carbon emissions by 29% independently by 2030. The imposition of carbon tax is imposed on carbon emissions that have negative impact on the environment. Subject of carbon tax was an individual taxpayer or corporate taxpayer who buys goods containing carbon and/or carries out activities that produce carbon emissions. Object of the carbon tax was fossil fuels and emissions. Carbon tax rate was set at minimum Rp. 30.00 (thirty rupiah) per kilogram of carbon dioxide equivalent (CO2e) or its equivalent unit.
Tujuan penelitian ini adalah untuk mengetahui dan menjelaskan keabsahan pajak karbon ditinjau dari landasan filosofis, yuridis, dan sosiologis dan pengenaan pajak karbon menurut Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.Penelitian ini sangat penting karena das sein tidak selalu sejalan dengan das sollen adalah perlunya penerapan pajak karbon dimana sampai dengan saat ini pajak karbon belum bisa diterapkan karena peraturan petunjuk pelaksanaan (juklak)-nya belum ada atau belum siap. Banyak penelitian, cendekiawan, dan organisasi nasional merekomendasikan pajak karbon untuk mengurangi emisi Gas Rumah Kaca (GRK). Jenis penelitian ini adalah kualitatif normatif deskriptif. Spesifikasi penelitian ini adalah deskriptif analitis. Hasil penelitian yaitu keabsahan pajak karbon ditinjau dari landasan filosofis yaitu instrumen pengendalian iklim dalam mencapai pertumbuhan ekonomi berkelanjutan sesuai prinsip pencemar membayar (polluter pays principle). Landasan yuridis yaitu belum adanya pengaturan mengenai pajak karbon. Landasan sosiologis yaitu Pemerintah Indonesia berkomitmen untuk mengurangi emisi karbon sebesar 29% secara mandiri tahun 2030. Pengenaan pajak karbon yaitu pajak karbon dikenakan atas emisi karbon yang memberikan dampak negatif bagi lingkungan hidup. Subjek pajak karbon adalah wajib pajak orang pribadi atau wajib pajak badan yang membeli barang yang mengandung karbon dan/atau melakukan aktivitas yang menghasilkan emisi karbon. Objek pajak karbon adalah bahan bakar fosil dan emisi yang dikeluarkan. Tarif pajak karbon ditetapkan paling rendah sebesar Rp. 30,00 (tiga puluh rupiah) per kilogram karbon dioksida ekuivalen (CO2e) atau satuan yang setara.
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| format | Article |
| id | doaj-art-be5c7f6b45914e949ff0704f882b12e5 |
| institution | Kabale University |
| issn | 2621-4105 |
| language | English |
| publishDate | 2022-12-01 |
| publisher | Magister Hukum Universitas Semarang |
| record_format | Article |
| series | Jurnal USM Law Review |
| spelling | doaj-art-be5c7f6b45914e949ff0704f882b12e52025-08-20T03:51:58ZengMagister Hukum Universitas SemarangJurnal USM Law Review2621-41052022-12-015210.26623/julr.v5i2.5918Keabsahan Pengenaan Pajak Karbon Dalam Peraturan PerpajakanMargono Margono0Kukuh Sudarmanto1Diah Sulistiyani2Amri Panahatan Sihotang3Universitas SemarangUniversitas SemarangUniversitas SemarangUniversitas Semarang The purpose of this study was to find out and explain legality of carbon tax from philosophical, juridical, and sociological perspective and carbon tax imposition according to Law Number 7 of 2021 concerning Harmonization of Tax Regulations. This research is very important because das sein is not always in line with das sollen is need for application of carbon tax where up to now carbon tax has not been implemented because implementation guidelines are not yet available or not ready. Many studies, scholars, and national organizations recommend carbon taxes to reduce Greenhouse Gas (GHG) emissions. This research type was descriptive normative qualitative. Research specification was descriptive analytical. Results were carbon tax legality in terms of philosophical basis, namely climate control instrument in achieving sustainable economic growth according to polluter pays principle. Juridical basis was that there is no regulation regarding carbon tax. Sociological basis was that Government of Indonesia is committed to reducing carbon emissions by 29% independently by 2030. The imposition of carbon tax is imposed on carbon emissions that have negative impact on the environment. Subject of carbon tax was an individual taxpayer or corporate taxpayer who buys goods containing carbon and/or carries out activities that produce carbon emissions. Object of the carbon tax was fossil fuels and emissions. Carbon tax rate was set at minimum Rp. 30.00 (thirty rupiah) per kilogram of carbon dioxide equivalent (CO2e) or its equivalent unit. Tujuan penelitian ini adalah untuk mengetahui dan menjelaskan keabsahan pajak karbon ditinjau dari landasan filosofis, yuridis, dan sosiologis dan pengenaan pajak karbon menurut Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.Penelitian ini sangat penting karena das sein tidak selalu sejalan dengan das sollen adalah perlunya penerapan pajak karbon dimana sampai dengan saat ini pajak karbon belum bisa diterapkan karena peraturan petunjuk pelaksanaan (juklak)-nya belum ada atau belum siap. Banyak penelitian, cendekiawan, dan organisasi nasional merekomendasikan pajak karbon untuk mengurangi emisi Gas Rumah Kaca (GRK). Jenis penelitian ini adalah kualitatif normatif deskriptif. Spesifikasi penelitian ini adalah deskriptif analitis. Hasil penelitian yaitu keabsahan pajak karbon ditinjau dari landasan filosofis yaitu instrumen pengendalian iklim dalam mencapai pertumbuhan ekonomi berkelanjutan sesuai prinsip pencemar membayar (polluter pays principle). Landasan yuridis yaitu belum adanya pengaturan mengenai pajak karbon. Landasan sosiologis yaitu Pemerintah Indonesia berkomitmen untuk mengurangi emisi karbon sebesar 29% secara mandiri tahun 2030. Pengenaan pajak karbon yaitu pajak karbon dikenakan atas emisi karbon yang memberikan dampak negatif bagi lingkungan hidup. Subjek pajak karbon adalah wajib pajak orang pribadi atau wajib pajak badan yang membeli barang yang mengandung karbon dan/atau melakukan aktivitas yang menghasilkan emisi karbon. Objek pajak karbon adalah bahan bakar fosil dan emisi yang dikeluarkan. Tarif pajak karbon ditetapkan paling rendah sebesar Rp. 30,00 (tiga puluh rupiah) per kilogram karbon dioksida ekuivalen (CO2e) atau satuan yang setara. https://journals.usm.ac.id/index.php/julr/article/view/5918Carbon TaxHarmonization of Tax RegulationsLegality Peraturan PerpajakanKeabsahan HukumPajak Karbon |
| spellingShingle | Margono Margono Kukuh Sudarmanto Diah Sulistiyani Amri Panahatan Sihotang Keabsahan Pengenaan Pajak Karbon Dalam Peraturan Perpajakan Jurnal USM Law Review Carbon Tax Harmonization of Tax Regulations Legality Peraturan Perpajakan Keabsahan Hukum Pajak Karbon |
| title | Keabsahan Pengenaan Pajak Karbon Dalam Peraturan Perpajakan |
| title_full | Keabsahan Pengenaan Pajak Karbon Dalam Peraturan Perpajakan |
| title_fullStr | Keabsahan Pengenaan Pajak Karbon Dalam Peraturan Perpajakan |
| title_full_unstemmed | Keabsahan Pengenaan Pajak Karbon Dalam Peraturan Perpajakan |
| title_short | Keabsahan Pengenaan Pajak Karbon Dalam Peraturan Perpajakan |
| title_sort | keabsahan pengenaan pajak karbon dalam peraturan perpajakan |
| topic | Carbon Tax Harmonization of Tax Regulations Legality Peraturan Perpajakan Keabsahan Hukum Pajak Karbon |
| url | https://journals.usm.ac.id/index.php/julr/article/view/5918 |
| work_keys_str_mv | AT margonomargono keabsahanpengenaanpajakkarbondalamperaturanperpajakan AT kukuhsudarmanto keabsahanpengenaanpajakkarbondalamperaturanperpajakan AT diahsulistiyani keabsahanpengenaanpajakkarbondalamperaturanperpajakan AT amripanahatansihotang keabsahanpengenaanpajakkarbondalamperaturanperpajakan |