摘要：The number of research evaluating the implementation of
environmental tax using regulatory cost perspective is still limited. Whereas,
this type of research is quite crucial in formulating tax policy to find the
balance between regulatory function, revenue productivity and its impact on
maintaining conducive business climate. Therefore, this research is aimed to
elaborate types of environmental taxes applied in Indonesia, to map the
problems arised of their implementation and their impact on regulatory
compliance cost. This research occupied postpositivism paradigm with
mixed method approach. The data were gathered through qualitative and
quantitative technique. The result shows that eventhough Indonesia has not
implement explicity a new environmental tax, there are a lot of quasienvironmental
tax scatterly levied by local government and provincial
government due to their authority given by the decentralization besides the
corporate social responsibility performed by the business entities.
Unfortunately, the reallocation budget framework on the tax/charged levied
from the quasi-environmental tax has not been clear. Thus, it is essential to
establish a comprehensive environmental tax with an integrated roadmap
considering and accomodating the former quasi-environmental tax into a one
package environmental tax policy with clear concept of earmarking with
efficient collection cost.
其他摘要：The number of research evaluating the implementation of environmental tax using regulatory cost perspective is still limited. Whereas, this type of research is quite crucial in formulating tax policy to find the balance between regulatory function, revenue productivity and its impact on maintaining conducive business climate. Therefore, this research is aimed to elaborate types of environmental taxes applied in Indonesia, to map the problems arised of their implementation and their impact on regulatory compliance cost. This research occupied postpositivism paradigm with mixed method approach. The data were gathered through qualitative and quantitative technique. The result shows that eventhough Indonesia has not implement explicity a new environmental tax, there are a lot of quasi-environmental tax scatterly levied by local government and provincial government due to their authority given by the decentralization besides the corporate social responsibility performed by the business entities. Unfortunately, the reallocation budget framework on the tax/charged levied from the quasi-environmental tax has not been clear. Thus, it is essential to establish a comprehensive environmental tax with an integrated roadmap considering and accomodating the former quasi-environmental tax into a one package environmental tax policy with clear concept of earmarking with efficient collection cost.
