Preliminary study on plastic bag excise tax in Indonesia

Verine, Verine (2020) Preliminary study on plastic bag excise tax in Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Recent study has shown that Indonesia is the second largest plastic waste contributor to the ocean after China. This is because most of Indonesia’s waste management system are unregulated and is still using the open-dumping landfills and 1.3 million of them are plastics. Indonesia’s excessive use of plastic bags have also posed a problem to the environment, with consumption around 5.9 million by 2019. To overcome this problem, the Committee of Ministries along with the House of Representatives in Indonesia is preparing for the implementation of plastic bag excise tax. The purpose of this research is to study the possible loss and gain from the implementation, lessons that could be learned from other countries’ plastic bag excise tax, how proposed plastic bag excise tax is different from the previous plastic bag policy and the required infrastructure to implement the excise tax in Indonesia. / Studi terbaru menunjukkan bahwa Indonesia adalah penyumbang limbah plastik terbesar kedua di laut setelah Cina. Ini karena sebagian besar sistem pengelolaan limbah Indonesia tidak diatur dan masih menggunakan TPA terbuka dan 1,3 juta di antaranya adalah plastik. Penggunaan kantong plastik yang berlebihan di Indonesia juga telah menimbulkan masalah bagi lingkungan, dengan konsumsi mencapai 5,9 juta pada tahun 2019. Untuk mengatasi masalah ini, Komite Kementerian bersama dengan Dewan Perwakilan Rakyat di Indonesia sedang mempersiapkan penerapan cukai kantong plastik. pajak. Tujuan dari penelitian ini adalah untuk mempelajari kemungkinan kerugian dan keuntungan dari implementasi, pelajaran yang dapat dipetik dari pajak cukai kantong plastik negara lain, bagaimana usulan cukai kantong plastik berbeda dari kebijakan kantong plastik sebelumnya dan infrastruktur yang diperlukan untuk menerapkan pajak cukai di Indonesia.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Verine, VerineNIM00000022786verinetj@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTarigan, LouisNIDN0102068primsa.tarigan@uph.edu
Uncontrolled Keywords: excise tax; plastic bag
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 8873 not found.
Date Deposited: 15 Aug 2020 09:13
Last Modified: 17 Jan 2022 09:11
URI: http://repository.uph.edu/id/eprint/10406

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