Navigating Carbon Pricing: The Economic and Strategic Implications for Industrial Enterprises DOI
Damith Gangodawilage

Sinergi International Journal of Accounting and Taxation, Год журнала: 2024, Номер 2(2), С. 44 - 57

Опубликована: Май 30, 2024

Carbon taxation has emerged as a crucial policy tool for reducing industrial carbon emissions and promoting sustainability. This study examines the financial strategic implications of taxes on firms, particularly in Indonesia, where is gaining traction. Using qualitative case approach, data were collected through in-depth interviews with 12 key stakeholders, including corporate tax officers, policymakers, business owners, representatives from small medium enterprises (SMEs). The findings reveal that impose additional burdens industries heavily reliant fossil fuels, compelling firms to adopt adaptive strategies such energy efficiency measures, investment green technology, participation credit markets. However, SMEs face greater challenges due constraints limited access regulatory information. Furthermore, emphasizes importance stability, government incentives, industry-specific support mechanisms facilitating smoother transition towards sustainable practices. results contribute growing discourse environmental by providing empirical evidence adaptation planning under pricing schemes. These insights offer valuable policymakers designing effective policies balance economic growth Future research should examine long-term impact competitiveness explore role digital innovations, blockchain-based tracking, enhancing compliance sustainability initiatives.

Язык: Английский

Combating Climate Changes Through Fiscal Policies in Developed World: Key Insights for Indonesia from Scandinavian Green Tax Scheme DOI

Ainaya Fatimah Nurulita,

Tusta Citta Ihtisan Tri Prasidya

Ilomata International Journal of Tax and Accounting, Год журнала: 2025, Номер 6(1), С. 53 - 59

Опубликована: Фев. 26, 2025

Climate change remains a pressing global issue, necessitating innovative fiscal policies to mitigate its impact. Green taxation, first conceptualized by Pigou in the 20th century, has emerged as pivotal tool encouraging sustainable practices while penalizing environmental degradation. This study examines implementation of green tax Denmark, Norway, and Sweden, highlighting their success reducing emissions fostering renewable energy adoption. Drawing lessons from these Scandinavian models, research explores how Indonesia can tailor similar strategies strengthen taxation framework. By adopting comparative case approach, this paper identifies critical factors, including gradual implementation, public acceptance, balancing economic goals. The findings aim inform Indonesia's policymaking, enabling alignment with development objectives.

Язык: Английский

Процитировано

0
Urban Green Space Regulation: Challenges to Water Resources Conservation in Indonesia and Australia DOI Creative Commons

Jundiani Jundiani,

Moh. Fadli, Indah Dwi Qurbani

и другие.

Journal of Human Rights Culture and Legal System, Год журнала: 2024, Номер 4(1), С. 169 - 193

Опубликована: Фев. 19, 2024

The escalating environmental crisis and pressing water resource conservation issues globally necessitate comprehensive research. This study investigates urban green space regulations challenges in Indonesia Australia. Employing a comparative analysis, it examines the legal frameworks, policies, implementations both countries. research aims to identify innovative sustainable strategies for protection. Findings reveal substantial disparities regulatory approaches, public involvement, integration of technologies management between two nations. needs help enhancing institutional capacity integrating policies into planning, while Australia focuses on climate change adaptation management. advocates cross-sectoral collaboration ecosystem principles practical objectives. It contributes fresh perspectives policy frameworks addressing through management, offering recommendations cohesive development.

Язык: Английский

Процитировано

2
Administrative Discretion in Indonesia & Netherland Administrative Court: Authorities and Regulations DOI Creative Commons
Suparto Suparto, Fadhel Arjuna Adinda, Azamat Esirgapovich Esanov

и другие.

Journal of Human Rights Culture and Legal System, Год журнала: 2024, Номер 4(1), С. 75 - 100

Опубликована: Фев. 7, 2024

Discretion is used by state administrators (executives) to resolve complex government situations while still paying attention the public interest. The practice of discretion causes problems and debates. This research seeks examine issues in discretionary authority its testing. normative juridical using primary secondary legal materials. approach was carried out a statutory conceptual approach. An analysis regulations practices testing at SAC also added complete arguments that will be compared between Indonesia Netherlands. findings this show contain provisions governing limits scope as reference for issuing discretion, well instructions State Administrative Court. use which has encountered have arisen, includes aspects meaning include factual actions, regulation are detail law, procedural require prior permission, possibility rejection superior officials. Regarding comparison tests SAC, Indonesia, test not substantially regarding but instead on abuse exercising concerning terms objectives conformity with AUPB. Meanwhile, carries 'reasonableness test'—limited whether administrative powers been exercised fairly. Therefore, conditions restricting must strictly need based AUPB so issued arbitrary interest because cannot tested SAC.

Язык: Английский

Процитировано

2
The Impact of Islamic Economics Principles on the Tax Compliance Payment Entertainment Policy DOI Open Access

Bambang Tri Bawono,

Abdul Kadir Jaelani, Rian Saputra

и другие.

JURIS (Jurnal Ilmiah Syariah), Год журнала: 2024, Номер 23(1), С. 107 - 107

Опубликована: Июнь 26, 2024

Surakarta City Government has established various entertainment tax rate policies; however, taxpayers must still comply with these policies. This research examines and analyzes the impact of Islamic economics principles on compliance payment policy. is normative equipped interviews. uses descriptive secondary data. The results show that, first, level in paying massage parlor SPA taxes differs from principles. At same time, causal factor minimal participation formulating Second, Surkarta government a role increasing parlors. Entertainment maximizing imposition sanctions, supervision, outreach, providing applications that make services easier.

Язык: Английский

Процитировано

1
Judges' Philosophical Orientation in Resolving Anti-SLAPP Disputes DOI Creative Commons
Rachmawaty Rachmawaty, Hartiwiningsih Hartiwiningsih, I Gusti Ayu Ketut Rachmi Handayani

и другие.

Journal of Human Rights Culture and Legal System, Год журнала: 2024, Номер 4(1), С. 149 - 168

Опубликована: Фев. 16, 2024

The Anti-SLAPP mechanism in Indonesia still needs to fulfill the four fundamental dimensions of effective Anti-SLAPP. Deciding on an interim decision is a progressive step because it translation form case dismissal procedure as early possible. Because no complete rules govern it, this creates confusion for judges. This research aims analyze philosophical orientation judges resolving disputes anti-strategic lawsuits against public participation fighters based Pancasila justice. normative legal employing two approaches—a approach and conceptual approach—and collects obtains data through direct interviews with shows that Judge's anti-SLAPP values be stronger. So, development damages environment benefits government corporations will continue. Based these facts, known regulation implementation do not provide justice all elements one causes limitations existing Indonesia. factors caused can seen from lack protection environmental Then, refers five principles Pancasila.

Язык: Английский

Процитировано

0
Artificial Intelligence Policy in Promoting Indonesian Tourism DOI Creative Commons
Abdul Kadir Jaelani,

Resti Dian Luthviati,

Ahmad Siboy

и другие.

Volksgeist Jurnal Ilmu Hukum dan Konstitusi, Год журнала: 2024, Номер unknown, С. 109 - 137

Опубликована: Июнь 15, 2024

Artificial intelligence changes how tourist destinations operate, provides better service to visitors, and long-term benefits for local communities the environment. However, it is essential question whether governments can effectively resolve data privacy cybersecurity challenges when deploying these technologies. This study aims analyze issues related role of artificial policy in promoting Indonesia's digital tourism. research employs a normative legal approach, drawing from both statutory historical sources. concludes that Indonesia promotes tourism by investing AI technology development, collaborating between government private sector implement solutions, establishing supportive regulatory framework ensure ethical use The impact digitalization policies on includes increasing accessibility convenience tourists through online ordering systems payment methods, developing smart with Internet Things data-based insights, enhancing experiences augmented reality applications virtual reality.

Язык: Английский

Процитировано

0
Navigating Carbon Pricing: The Economic and Strategic Implications for Industrial Enterprises DOI
Damith Gangodawilage

Sinergi International Journal of Accounting and Taxation, Год журнала: 2024, Номер 2(2), С. 44 - 57

Опубликована: Май 30, 2024

Carbon taxation has emerged as a crucial policy tool for reducing industrial carbon emissions and promoting sustainability. This study examines the financial strategic implications of taxes on firms, particularly in Indonesia, where is gaining traction. Using qualitative case approach, data were collected through in-depth interviews with 12 key stakeholders, including corporate tax officers, policymakers, business owners, representatives from small medium enterprises (SMEs). The findings reveal that impose additional burdens industries heavily reliant fossil fuels, compelling firms to adopt adaptive strategies such energy efficiency measures, investment green technology, participation credit markets. However, SMEs face greater challenges due constraints limited access regulatory information. Furthermore, emphasizes importance stability, government incentives, industry-specific support mechanisms facilitating smoother transition towards sustainable practices. results contribute growing discourse environmental by providing empirical evidence adaptation planning under pricing schemes. These insights offer valuable policymakers designing effective policies balance economic growth Future research should examine long-term impact competitiveness explore role digital innovations, blockchain-based tracking, enhancing compliance sustainability initiatives.

Язык: Английский

Процитировано

0