Please use this identifier to cite or link to this item: http://repository.uma.ac.id/handle/123456789/17579
Title: Penanggulangan Tindak Pidana Pencemaran Lingkungan Hidup Melalui Instrumen Pajak Lingkungan (Studi di Provinsi Sumatera Utara)
Other Titles: Combating Environmental Pollution Crimes Through Environmental Tax Instruments (Study in North Sumatra Province)
Authors: Marlina
Ramadhan, M Citra
Nasution, Viski Umar Hajir
Keywords: penanggulangan
pencemaran
pajak lingkungan
mitigation
pollution
environmental tax
Issue Date: 4-Mar-2020
Publisher: Universitas Medan Area
Series/Report no.: NPM;161803010
Abstract: Pencemaran dan/atau kerusakan lingkungan terjadi akibat eksploitasi yang berlebihan sehingga akibat yang dihasilkan harus adanya pemulihan terkait pencemaran dan/atau kerusakan lingkungan, oleh karena itu diperlukan kebijakan yang efektif untuk menanggulangi pencemaran dan/atau kerusakan lingkungan sebagai wujud pembangunan berkelanjutan, hal ini yang mendasari penulis meneliti lebih lanjut permasalahan penanggulangan pencemaran lingkungan hidup melalui instrumen pajak lingkungan hidup. Metode penelitian ini merupakan penelitian yuridis normatif dengan didukung oleh penelitian yuridis empiris. Data penelitian ini bersumber dari data primer dan data sekunder. Analisis penelitian ini menggunakan penelitian kualitatif. Hasil penelitian ini menunjukkan bahwa instrumen pajak lingkungan dapat mencegah dan menanggulangi pencemaran lingkungan. Melalui penerapan pajak lingkungan, maka diperoleh insentif dan disentif dari hasil kegiatan usaha atau produksi yang dapat digunakan untuk dana perbaikan lingkungan hidup dan pembangunan lingkungan hidup yang berkelanjutan. Pajak lingkungan hidup hingga saat ini belum diterapkan secara maksimal, mengingat belum jelasnya pengaturan mengenai pajak Kesimpulan, Ketentuan hukum lingkungan dalam pencegahan pencemaran lingkungan hidup melalui instrumen pajak lingkungan diatur dalam Pasal 42 dan 43 Undang-Undang PPLH yang merupakan bagian dari pelaksanaan Instrumen Ekonomi Lingkungan Hidup. Lebih lanjut, pelaksanaan instrumen ekonomi lingkungan hidup diatur dalam Pasal 31 huruf c Peraturan Pemerintah Nomor 16 Tahun 2017 tentang Instrumen Ekonomi Lingkungan Hidup, yang menetapkan penerapan Instrumen Ekonomi Lingkungan Hidup dilakukan denga penerapan pajak, retribusi, dan subsidi lingkungan hidup. Peranan instrumen pajak lingkungan terhadap tindak pidana pencemaran lingkungan hidup, yaitu sebagai insentif dan disinsentif pengelolaan lingkungan. Dari sudut pandang ekonomi dikatakan penerapan pajak lingkungan merupakan pungutan yang bersifat insentif permanen yang bertujuan untuk mengurangi pencemaran dan menekan biaya penanggulangannya. Kebijakan hukum pidana dalam upaya penanggulangan tindak pidana pencemaran lingkungan hidup melalui instrumen pajak lingkungan, hingga saat ini belum diterapkan mengingat banyaknya penolakan dari para pengusaha dan adanya kekhawatiran terjadinya overlaving dalam penerapan pajak bagi pengusaha.----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Environmental pollution and / or damage occurs due to excessive exploitation so that the resulting result must be recovery related to environmental pollution and / or damage, therefore effective policies are needed to tackle environmental pollution and / or damage as a form of sustainable development, this is the underlying The author further investigates the problem of tackling environmental pollution through environmental tax instruments. This research method is a normative juridical research supported by empirical juridical research. This research data sourced from primary data and secondary data. The analysis of this study uses qualitative research. The results of this study indicate that environmental tax instruments can prevent and tackle environmental pollution. Through the application of environmental tax, the incentives and disincentives obtained from the results of business or production activities can be used to fund environmental improvement and sustainable environmental development. The environmental tax has yet to be implemented to the fullest, given the unclear regulation regarding environmental tax in the Taxation Law. Conclusion, the provisions of environmental law in the prevention of environmental pollution through environmental tax instruments are regulated in Articles 42 and 43 of the PPLH Law which is part of the implementation of the Environmental Economic Instrument. Furthermore, the implementation of environmental economic instruments is regulated in Article 31 letter c of Government Regulation Number 16 of 2017 concerning Environmental Economic Instruments, which stipulates the application of Environmental Economic Instruments carried out by applying environmental taxes, levies and subsidies. The role of environmental tax instruments on environmental pollution crimes, namely as incentives and disincentives for environmental management. From an economic point of view, it is said that the application of environmental taxes is a permanent incentive that aims to reduce pollution and reduce the costs of mitigation. Criminal law policy in the effort to tackle crime of environmental pollution through environmental tax instruments, until now has not been implemented given the many rejections from employers and there are fears of overlapping in the application of taxes for entrepreneurs.
Description: 111 Halaman
URI: http://repository.uma.ac.id/handle/123456789/17579
Appears in Collections:MT - Master of Law

Files in This Item:
File Description SizeFormat 
161803010 - Viski Umar Hajir Nasution - Fulltext.pdfCover, Abstract, Chapter I,II,III,Bibliography864.71 kBAdobe PDFView/Open
161803010 - Viski Umar Hajir Nasution - Chapter IV.pdf
  Restricted Access
Chapter IV342.28 kBAdobe PDFView/Open Request a copy


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.