Menuju Regulasi Pajak Lingkungan yang Komprehensif: Studi Komparasi Antara Indonesia dan Tiongkok

Abstract

Environmental degradation necessitates a systematic policy approach based on the principle of responsibility, particularly through the implementation of the Polluter Pays Principle (PPP). While PPP has been incorporated into regulations, its application in environmental taxation faces several challenges, including fragmented legal foundations, the absence of a pollution tax, and the lack of a carbon tax calculation mechanism. This study examines the implementation of environmental taxes in Indonesia and compares them with practices in China. Using a normative legal research method, this study relies on primary, secondary, and tertiary legal sources. The findings indicate that China has established a comprehensive and structured environmental tax framework within a single law, encompassing a broader range of tax categories than Indonesia. These insights are expected to serve as a foundation for Indonesia in developing a more integrated, effective, and sustainable environmental tax regulation