A’ni’ah, Siti Janatun (2025) ANALISIS KELAYAKAN IMPLEMENTASI GREEN TAX SEBAGAI INSTRUMEN PENGENDALIAN POLUSI UDARA DI DKI JAKARTA. S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Polusi udara di Jakarta telah mencapai tingkat yang mengkhawatirkan, menjadikannya salah satu kota dengan kualitas udara terburuk di dunia. Kondisi ini menuntut adanya intervensi kebijakan yang efektif, termasuk instrumen fiskal seperti pajak hijau (green tax). Penelitian ini bertujuan untuk menganalisis kelayakan penerapan green tax sebagai instrumen pengendalian polusi udara di DKI Jakarta melalui tiga aspek utama: (1) kelayakan penerapan green tax, (2) kesiapan regulasi dan kebijakan, serta (3) penerimaan masyarakat dan pelaku usaha. Penelitian ini menggunakan pendekatan kualitatif quasi dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi, serta didukung oleh kajian literatur dan analisis kebijakan. Hasil penelitian menunjukkan bahwa meskipun secara teori green tax efektif untuk mengurangi emisi dan mendorong keberlanjutan lingkungan, penerapannya di Jakarta menghadapi tantangan berupa disharmonisasi regulasi, keterbatasan teknis pemantauan emisi, serta kekhawatiran terhadap dampak ekonomi bagi pelaku usaha dan kelompok berpendapatan rendah. Namun demikian, green tax memiliki potensi sebagai instrumen fiskal untuk mendorong perubahan perilaku dan pembiayaan mitigasi iklim apabila disertai alokasi pendapatan yang transparan dan strategi komunikasi yang komprehensif. Penelitian ini memberikan kontribusi bagi wacana kebijakan dengan menawarkan kerangka kerja pajak hijau yang efektif dan dapat diterima secara sosial untuk pengelolaan kualitas udara perkotaan di Indonesia.Air pollution in Jakarta has reached a critical level, positioning the city as one of the most polluted globally. This environmental degradation demands urgent policy interventions, including fiscal instruments such as the green tax. This study aims to evaluate the feasibility of implementing a green tax as an instrument to control air pollution in DKI Jakarta by analyzing three key aspects: (1) the feasibility of green tax implementation, (2) regulatory and policy readiness, and (3) public and business acceptance. The research employs a qualitative quasi-approach with data collected through interviews, observations, and documentation, supported by literature review and policy analysis. The findings reveal that while green tax is theoretically effective in reducing emissions and promoting environmental sustainability, its practical implementation in Jakarta faces challenges such as regulatory disharmony, technical constraints in emission monitoring, and concerns about economic impact on businesses and low-income groups. Nevertheless, green tax holds potential as a fiscal tool to encourage behavioral change and finance climate mitigation if accompanied by transparent revenue allocation and comprehensive communication strategies. This research contributes to policy discourse by providing insights into designing an effective and socially acceptable green tax framework for urban air quality management in Indonesia.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55521120068 |
| Uncontrolled Keywords: | Pajak Hijau, Polusi Udara, Kebijakan Lingkungan, Kesiapan Regulasi, Penerimaan Publik. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | YOSUA EBENEZER PARDEDE |
| Date Deposited: | 20 Oct 2025 05:57 |
| Last Modified: | 20 Oct 2025 05:57 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/99519 |
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