Green Tax dan Green Incentive Sebagai Instrumen Menuju Ekonomi Berkelanjutan di Indonesia

Putri Gantine Lestari; Kaca Dian Meila; Suryaningsi Suryaningsi

doi:10.32534/jpk.v12i4.7994

Penulis

Putri Gantine Lestari Universitas Informatika dan Bisnis Indonesia
Kaca Dian Meila Prodi Akuntansi, Universitas Informatika dan Bisnis Indonesia
Suryaningsi Suryaningsi Prodi Akuntansi, Universitas Muhammadiyah Kupang

DOI:

https://doi.org/10.32534/jpk.v12i4.7994

Kata Kunci:

Green Tax, Green Incentive, State Revenue, Green Technology, Sustainable Economy

Abstrak

Main Purpose - The purpose of this study is to analyze how Green Tax and Green Incentive can enhance tax revenues and promote environmentally friendly businesses to achieve a sustainable economy.
Method - The research method used in this study Is a Scoping Review, by the Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses Extension for Scooping Review (PRISMA-ScR) guidelines.
Main Findings - From the 25 Selected Articles, it can be concluded that green tax and green incentives are two fiscal instruments that complement each other and have a strategic role encouraging the transition to a green economy.
Theory and Practical Implications - This Study emphasizes that Green Tax and Green Incentive Serve a dual function as instruments for addressing environmental externalities while encouraging sustainable economic growth. The implication is that government should reinforce green fiscal reforms through more effective tax rates, integrated incentives and revenue allocation to support energy transition and the achievement of SGD’s.
Novelty - The novelty of this research is to examine the application, potential revenue, opportunities and challenges of Green Tax and Green Incentive in encouraging green technology and supporting a sustainable economy in accordance with the SDGs.

Unduhan

Data unduhan tidak tersedia.

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