Purpose: The concept of environmentally related taxes (ERTs) is far from new. Internalizing negative externalities through tax instruments has been widely discussed since its first introduction in 1920. Of recent years, developed countries as well as developing countries have increasingly used ERTs to prevent and control pollution. However, the actual design of ERTs may differ due to different underlying rationales and characteristics. As one of developing countries, Indonesia has also experimented with the application of ERTs since 1997. Yet, the scope of environmental tax in legislation and the role of environmental tax in practice are still in doubt. To date very few studies have been undertaken both in the scope and in the application of Indonesian environmental taxes on manufacturing industries. this thesis will critically evaluate and examine aforementioned issues to determine the effectiveness of ERTs in Indonesia. Design/methodology/approach: To achieve its purpose, the mixed-method between qualitative and quantitative will be used in this research. Secondary data will be gathered through a qualitative research by examining and analyzing relevant literatures, while primary data will be obtained through a field research by employing both qualitative and quantitative method concurrently. All data will be classified, reviewed and analyzed in accordance to the research questions. Findings: The findings will contribute to the scarcity of the literatures and even further will provide realistic policy recommendations in managing the environment in Indonesia by using tax instruments.
|Number of pages||2|
|Journal||Expo 2011 Higher Degree Research : book of abstracts|
|Publication status||Published - 2011|
|Event||Higher Degree Research Expo (7th : 2011) - Sydney|
Duration: 10 Oct 2011 → 11 Oct 2011
- environmentally related taxes
- manufacturing industries