A Comparison Study of Fiscal Policy in Different Countries Regarding Plastic Waste Management in Supporting the Achievement of Sustainable Plastic Production and Consumption Patterns in Indonesia
Abstract
Nowadays, plastic waste management has become an international issue. Plastic waste that is not managed will end up in the ocean and cause dangerous pollution. Environmental issues were agreed to be one of the SDGs goals proclaimed in 2015 by all countries members of the United Nations. All countries, including Indonesia, have implemented various pro-environment policies. One of them is through fiscal policy. How to determine the right fiscal policy so that the management of plastic waste to realize a sustainable pattern of plastic production and consumption to be optimal is important. One of them is by conducting comparative studies on the fiscal policy of plastic waste management in various countries as a policy benchmark. It is what the author did. This research uses a qualitative approach with a comparative study method regarding the form of fiscal policy in various countries used to manage plastic waste. This research data was obtained through literature studies from various journals, articles, and reports on fiscal policy of plastic waste management in various countries and then concluded various similarities and differences. It is hoped that studying various forms of fiscal policy in various countries can provide input to the Indonesian government on the right form of fiscal policy to create a sustainable pattern of plastic production and consumption in accordance with the SDGs goals to be achieved by the Indonesian government.
References
Alink, M., & van Kommer, V. (2015). Handbook on Tax Administration ( Second Revised Edition ) (2015th ed.). IBFD.
Andersen, G. J. (2012). Welfare States and Welfare State Theory.
Cheng, S., & Shi, S. (2015). Green Tax in the People ’s Republic of China. International Tax Journal, 41–02(April), 61–74.
Cresswell, J. W. (2018). Research Design Pendekatan Metode Kualitatif, Kuantitatif, dan Campuran. Pustaka Pelajar.
Deloitte. (2021). Plastic Tax Transformation Offering (Issue May).
Frondel, M., Horbach, J., Rennings, K., & Requate, T. (2004). Environmental Policy Tools and Firm-Level Management Practices: Empirical Evidence for Germany. In Economics Working Papers.
Halim, C., van Toulon, N., Tandiyo, W., & Wibawa, H. (2018). Plastic Recycling & Recyclability Indonesian recycling sector perspective (Issue October).
Hendra, Y. (2016). Perbandingan Sistem Pengelolaan Sampah di Indonesia dan Korea Selatan: Kajian 5 Aspek Pengelolaan Sampah. Aspirasi, 7, 77–91.
International, K. (2021). Plastic Tax.
Kementerian Perindustrian RI. (2020). Tantangan Dan Peluang Bisnis Daur Ulang Plastik di Indonesia pada Masa Pandemi.
MIDA. (n.d.). Sustainable Waste Management in Malaysia : Opportunities and Challenges. Retrieved from: https://www.mida.gov.my/sustainable-waste-management-in-malaysia-opportunities-and-challenges/
OECD. (2007). Policy Brief The Political Economy of Environmentally Related Taxes (Issue February).
Patrick, J. (2019). Sampah Plastik, Dilema Krisis Lingkungan atau Cuan Ekonomi. Retrieved from: https://www.cnnindonesia.com/teknologi/20191127074615-199-451822/sampah-plastik-dilema-krisis-lingkungan-atau-cuan-ekonomi
Peck, H. W. (1936). The Use of the Taxing Power for Non-Fiscal Purposes. American Academy of Political and Social Science, 183(SAGE Publication), 57–62.
Rosdiana, H. (2015). Insentif Perpajakan Untuk Filantropi Indonesia: Keseimbangan Efektivitas Pull Faktor dan Peran Negara.
Shin, S. K., Um, N., Kim, Y. J., Cho, N. H., & Jeon, T. W. (n.d.). Waste Management Policy South Korea.
Sims, E. (2021). Plastics and packaging taxes in Europe.
Syahni, D. (2019). Daur Ulang Sampah Plastik di Indonesia Rendah. Retrieved from: https://www.mongabay.co.id/2019/09/10/daur-ulang-sampah-plastik-di-indonesia-rendah/
Www.Umweltbundesamt.De. (2014). Waste Management. Retrieved from: https://www.umweltbundesamt.de/en/topics/waste-resources/waste-management
Wichai-utcha, N., & Chavalparit, O. (2019). 3Rs Policy and plastic waste management in Thailand. Journal of Material Cycles and Waste Management, 21(1), 10–22. https://doi.org/10.1007/s10163-018-0781-y
Yoo, S. J. (2020). South Korea’s experience with smart infrastructure services: integrated solid waste management. Inter-American Development Bank.
Copyright (c) 2022 International Journal of Science and Society

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

.png)

.jpg)
.png)

.png)
.png)
.png)
1.png)

.jpg)



-modified.png)
-modified.png)


-modified.png)


