The Function of Taxes in Realizing the Welfare of the People and Environmental Protection
Keywords:
Development, Environment, Tax LawAbstract
The environment is an integral part of human life, as it provides essential resources, including food, water, and other necessities. It is the primary source for meeting our various needs. However, many activities that claim to improve welfare and promote economic development actually cause environmental destruction, such as forest burning, illegal logging, and the exploitation of natural resources with no regard for environmental concerns. Government-led development projects require substantial funding. Funding for such projects comes from government savings, which are taxes. Taxes are a highly reliable source of revenue for the Indonesian government at both the central and local levels. Taxes are closely related to development and the environment, so studying this issue in depth is important because it has theoretical and practical value in developing environmentally sustainable practices for a just and prosperous Indonesia. This research focuses on the gap between Indonesian tax regulations, which have not yet significantly accommodated environmental conservation interests. Tax collection in Indonesia is primarily focused on fulfilling the State Budget (APBN). This research analyses the tax law system to determine how it can accommodate the government’s financial interests while also providing space for environmental protection and not hindering the community’s ability to strive for a decent and prosperous life. This descriptive-analytical research uses a normative legal approach. The research stages include a literature review and fieldwork. Data collection techniques were carried out through document studies. Conclusions and research results were drawn using qualitative normative analysis methods.
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References
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Dianasari, Sevi. “Implikasi Harmonisasi Peraturan Perpajakan Terhadap Prinsip Keadilan Vertikal Dan Horizontal Dalam Sistem Perpajakan Nasional Penghimpunan Pendapatan Negara , Tetapi Juga Merepresentasikan Filosofi Keadilan UUD 1945 , Terus Berupaya Menyempurnakan Sistem.” Jurnal Hukum Statuta 4, no. 3 (2025): 179–200. https://ejournal.upnvj.ac.id/statuta/issue/view/382.
Ditisrama, Tinton, Ramlani Lina Sinaulan, and Ismail. “Fungsi Budgetary Dan Regulatory Penerimaan Negara Bukan Pajak (PNBP) Di Indoensia.” Syntax Idea 4, no. 6 (2022). http://hkxb.buaa.edu.cnhttps//kns.cnki.net/kcms/detail/11.1929.V.20220722.1034.023.html.
Field, Barry C, and Martha K Field. Environmental Economics: An Introduction. 8th ed. McGraw-Hill Education., 2021.
Gruber, Jonathan. Public Financial and Public Policy. 6th ed. Worth Publishers, 2019.
Hasan, Dahlia, and Dinarjati Eka Puspitasari. “Tinjauan Terhadap Rencan Penerapan Pajak Lingkungan Sebagai Instrumen Perlindungan Lingkungan Hidup Di Indonesia.” Jurnal Mimbar Hukum UGM 20, no. 3 (2008): 411–588.
Hofir, Abdul, Dhimas Wisnu Mahendra, and Dwi Ratih Mutiarasari. Reformasi Adalah Keniscayaan, Perubahan Adalah Kebutuhan: Cerita Di Balik Reformasi Perpajakan. Jakarta: Direktorat Jenderal Pajak, Kementerian Keuangan RI, 2021.
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Rangkuti, Siti Sundari. Hukum Lingkungan Dan Kebijaksanaan Lingkungan Nasional. 4th ed. Surabaya: Airlangga University Press, 2015.
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Suandy, Erly. Hukum Pajak. 7th ed. Jakarta: Salemba Empat, 2016.
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Syahruddin, Erwin, and Siti Fatimah. Hukum Lingkungan. Edited by Nining Yurista Prawitasari. Makasar: Yayasan Barcode, 2021.
Tietenberg, Tom, and Lynne Lewis. Environmental and Natural Resource Economics. 11th ed. New York: Routledge, 2018.
Wantasen Meidiansjah Azhar, Sondakh Jullie J, and Suwetja I Gede. “Analisis Penerimaan Pajak Sebelum Dan Sesudah Adanya Insentif Pajak Bagi Wajib Pajak Yang Terdampak Covid-19 Selama Masa Pandemi Pada Kpp Pratama Manado.” Going Concern : Jurnal Riset Akuntansi 16, no. 4 (2021): 389–90. https://www.rri.co.id.
Wibisana, Andri Gunawan. “Campur Tangan Pemerintah Dalam Pengelolaan Lingkungan: Sebuah Penelusuran Teoretis Berdasarkan Analisis Ekonomi Atas Hukum (Economic Analysis Of Law).” Jurnal Hukum & Pembangunan 47, no. 2 (2017): 151. https://doi.org/10.21143/jhp.vol47.no2.812.
Widodo, Wahyu. Hukum Lingkungan. Jakarta: Damera Press, 2023.
Yashilva, Willy. “82,4% Sumber Pendapatan Negara Berasal Dari Pajak.” GoodStats, 2024. https://data.goodstats.id/statistic/824-sumber-pendapatan-negara-berasal-dari-pajak-HQvsd#:~:text=* Masyarakat. * GoodStats.
Aqmarina, Fauziah, and Imahda Khoiri Furqon. “Peran Pajak Sebagai Instrumen Kebijakan Fiskal Dalam Mengantisipasi Krisis Ekonomi Pada Masa Pandemi Covid-19.” FINANSIA: Jurnal Akuntansi Dan Perbankan Syariah 03, no. 02 (2020): 255–74. https://e-journal.metrouniv.ac.id/FINANSIA/article/view/2507/1865.
Azwardi. Ekonomi Sumber Daya Alam Dan Lingkungan. Balikpapan: Institut Teknologi Kalimantan (IT) Press, 2022.
Bohari. Pengantar Hukum Pajak. Jakarta: Rajawali Pers, 2018.
Coase, R. H. “The Problem of Social Cost.” Law and Economics 3 (1960): 1–44.
Dianasari, Sevi. “Implikasi Harmonisasi Peraturan Perpajakan Terhadap Prinsip Keadilan Vertikal Dan Horizontal Dalam Sistem Perpajakan Nasional Penghimpunan Pendapatan Negara , Tetapi Juga Merepresentasikan Filosofi Keadilan UUD 1945 , Terus Berupaya Menyempurnakan Sistem.” Jurnal Hukum Statuta 4, no. 3 (2025): 179–200. https://ejournal.upnvj.ac.id/statuta/issue/view/382.
Ditisrama, Tinton, Ramlani Lina Sinaulan, and Ismail. “Fungsi Budgetary Dan Regulatory Penerimaan Negara Bukan Pajak (PNBP) Di Indoensia.” Syntax Idea 4, no. 6 (2022). http://hkxb.buaa.edu.cnhttps//kns.cnki.net/kcms/detail/11.1929.V.20220722.1034.023.html.
Field, Barry C, and Martha K Field. Environmental Economics: An Introduction. 8th ed. McGraw-Hill Education., 2021.
Gruber, Jonathan. Public Financial and Public Policy. 6th ed. Worth Publishers, 2019.
Hasan, Dahlia, and Dinarjati Eka Puspitasari. “Tinjauan Terhadap Rencan Penerapan Pajak Lingkungan Sebagai Instrumen Perlindungan Lingkungan Hidup Di Indonesia.” Jurnal Mimbar Hukum UGM 20, no. 3 (2008): 411–588.
Hofir, Abdul, Dhimas Wisnu Mahendra, and Dwi Ratih Mutiarasari. Reformasi Adalah Keniscayaan, Perubahan Adalah Kebutuhan: Cerita Di Balik Reformasi Perpajakan. Jakarta: Direktorat Jenderal Pajak, Kementerian Keuangan RI, 2021.
Jaeger, William K. “Environmental Taxation and the Double Dividend.” In Elgar Encyclopedia of Ecological Economics, 252–58, 2023. https://doi.org/10.4337/9781802200416.ch43.
Kartikawati, Dwi Ratna. Hukum Pajak. Edited by M.HKes Dr. dr. H. Triono Eddy Mulianto, SpOG., M.M.Kes. Vol. 2. Tasikmalaya: CV. Elvaretta Buana, 2021.
Khalimi, and Darma Prawira. Hukum Pajak Dan Kepabeanan Di Indonesia : Konsep, Aplikasi Penegakan Hukum Pajak Dan Kepabeanan. Jakarta: Kencana, 2022.
Mankiw, N Gregory. Principle of Economis. Boston: Cengage Learning, 2021.
Maulidhyna, Nessa, and Zanatull Cahya. “Analisis Fungsi Pajak Dalam Negara Modern Berdasarkan Perspektif Ekonomi Islam.” Jurnal Bisnis, Ekonomi Syariah, Dan Pajak 2, no. 2 (2025): 275–98. https://doi.org/https://doi.org/10.61132/jbep.v2i2.1189.
Minollah. “STUDY OF THE PRINCIPLE OF JUSTICE IN COLLECTION CIGARETTE TAXES.” Jurnal IUS Kajian Hukum Dan Keadilan 5, no. 1 (2017): 2–12.
Muhjad, M. Hadin. Hukum Lingkungan Sebuah Pengantar Untuk Konteks Indonesia. Edited by Ahmad Fikri Hadin. Yogyakarta: Genta Publishing, 2015.
Musgrave, Richard Abel, and Peggy B. Musgrave. Public Finance and in Theory and Practice. 5th ed. New York: McGraw-Hill Book Company, 1989.
OCDE. “The Polluter Pays Principle.” Paris, 1992.
Pigou, Arthur C. The Economic Welfare. London: MacMillan, 1920.
Pranoto, Ayub Torry Satriyo Kusumo. “Reformasi Birokrasi Perpajakan Sebagai Usaha Peningkatan Pendapatan Negara Dari Sektor Pajak.” Yustisia 5, no. 2 (2016): 395–414. https://doi.org/https://dx.doi.org/10.20961/yustisia.v5i2.8736.
Rangkuti, Siti Sundari. Hukum Lingkungan Dan Kebijaksanaan Lingkungan Nasional. 4th ed. Surabaya: Airlangga University Press, 2015.
Resmi, Siti. Perpajakan Teori Dan Kasus. 11th ed. Jakarta: Salemba Empat, 2019.
Rochmat, Soemitro. Hukum Dan Pembangunan. Bandung: Eresco, 1988.
Santosa, Mas Ahmad. Good Governance Dan Hukum Lingkungan. Edited by ICEL. Jakarta, 2001.
Saputra, Wisnu Saka. “Green Tax: Mengubah Perilaku Menuju Ekonomi Berkelanjutan.” https://pajak.go.id, 2024. https://pajak.go.id/id/artikel/green-tax-mengubah-perilaku-menuju-ekonomi-berkelanjutan.
———. “Pajak Karbon Dan Pigouvian Tax.” DJP online, 2021. https://www.pajak.go.id/id/artikel/pajak-karbon-dan-pigouvian-tax.
Smith, Adam. An Inqury Into the Nature and Causes of the Wealth of Nations. New York, 1776.
Sodikin. Diktat Hukum Lingkungan. Jakarta: FSH UIN Jakarta, 2019.
Stavins, Robert N. A Meaningful U.S. Cap-and-Trade System to Address Climate Change. Harvard Environmental Law Review. Vol. 32, 2008. https://doi.org/10.2139/ssrn.1281518.
Suandy, Erly. Hukum Pajak. 7th ed. Jakarta: Salemba Empat, 2016.
Suhartoyo. “The Construction of Justice from the Perspective of Social Contract Legal Philosophy : A Comparative Study of Hobbes , Locke , and Rousseau in the Context of Indonesian Law,” 2024, 2242–50.
Syahruddin, Erwin, and Siti Fatimah. Hukum Lingkungan. Edited by Nining Yurista Prawitasari. Makasar: Yayasan Barcode, 2021.
Tietenberg, Tom, and Lynne Lewis. Environmental and Natural Resource Economics. 11th ed. New York: Routledge, 2018.
Wantasen Meidiansjah Azhar, Sondakh Jullie J, and Suwetja I Gede. “Analisis Penerimaan Pajak Sebelum Dan Sesudah Adanya Insentif Pajak Bagi Wajib Pajak Yang Terdampak Covid-19 Selama Masa Pandemi Pada Kpp Pratama Manado.” Going Concern : Jurnal Riset Akuntansi 16, no. 4 (2021): 389–90. https://www.rri.co.id.
Wibisana, Andri Gunawan. “Campur Tangan Pemerintah Dalam Pengelolaan Lingkungan: Sebuah Penelusuran Teoretis Berdasarkan Analisis Ekonomi Atas Hukum (Economic Analysis Of Law).” Jurnal Hukum & Pembangunan 47, no. 2 (2017): 151. https://doi.org/10.21143/jhp.vol47.no2.812.
Widodo, Wahyu. Hukum Lingkungan. Jakarta: Damera Press, 2023.
Yashilva, Willy. “82,4% Sumber Pendapatan Negara Berasal Dari Pajak.” GoodStats, 2024. https://data.goodstats.id/statistic/824-sumber-pendapatan-negara-berasal-dari-pajak-HQvsd#:~:text=* Masyarakat. * GoodStats.
Aqmarina, Fauziah, and Imahda Khoiri Furqon. “Peran Pajak Sebagai Instrumen Kebijakan Fiskal Dalam Mengantisipasi Krisis Ekonomi Pada Masa Pandemi Covid-19.” FINANSIA: Jurnal Akuntansi Dan Perbankan Syariah 03, no. 02 (2020): 255–74. https://e-journal.metrouniv.ac.id/FINANSIA/article/view/2507/1865.
Azwardi. Ekonomi Sumber Daya Alam Dan Lingkungan. Balikpapan: Institut Teknologi Kalimantan (IT) Press, 2022.
Bohari. Pengantar Hukum Pajak. Jakarta: Rajawali Pers, 2018.
Coase, R. H. “The Problem of Social Cost.” Law and Economics 3 (1960): 1–44.
Dianasari, Sevi. “Implikasi Harmonisasi Peraturan Perpajakan Terhadap Prinsip Keadilan Vertikal Dan Horizontal Dalam Sistem Perpajakan Nasional Penghimpunan Pendapatan Negara , Tetapi Juga Merepresentasikan Filosofi Keadilan UUD 1945 , Terus Berupaya Menyempurnakan Sistem.” Jurnal Hukum Statuta 4, no. 3 (2025): 179–200. https://ejournal.upnvj.ac.id/statuta/issue/view/382.
Ditisrama, Tinton, Ramlani Lina Sinaulan, and Ismail. “Fungsi Budgetary Dan Regulatory Penerimaan Negara Bukan Pajak (PNBP) Di Indoensia.” Syntax Idea 4, no. 6 (2022). http://hkxb.buaa.edu.cnhttps//kns.cnki.net/kcms/detail/11.1929.V.20220722.1034.023.html.
Field, Barry C, and Martha K Field. Environmental Economics: An Introduction. 8th ed. McGraw-Hill Education., 2021.
Gruber, Jonathan. Public Financial and Public Policy. 6th ed. Worth Publishers, 2019.
Hasan, Dahlia, and Dinarjati Eka Puspitasari. “Tinjauan Terhadap Rencan Penerapan Pajak Lingkungan Sebagai Instrumen Perlindungan Lingkungan Hidup Di Indonesia.” Jurnal Mimbar Hukum UGM 20, no. 3 (2008): 411–588.
Hofir, Abdul, Dhimas Wisnu Mahendra, and Dwi Ratih Mutiarasari. Reformasi Adalah Keniscayaan, Perubahan Adalah Kebutuhan: Cerita Di Balik Reformasi Perpajakan. Jakarta: Direktorat Jenderal Pajak, Kementerian Keuangan RI, 2021.
Jaeger, William K. “Environmental Taxation and the Double Dividend.” In Elgar Encyclopedia of Ecological Economics, 252–58, 2023. https://doi.org/10.4337/9781802200416.ch43.
Kartikawati, Dwi Ratna. Hukum Pajak. Edited by M.HKes Dr. dr. H. Triono Eddy Mulianto, SpOG., M.M.Kes. Vol. 2. Tasikmalaya: CV. Elvaretta Buana, 2021.
Khalimi, and Darma Prawira. Hukum Pajak Dan Kepabeanan Di Indonesia : Konsep, Aplikasi Penegakan Hukum Pajak Dan Kepabeanan. Jakarta: Kencana, 2022.
Mankiw, N Gregory. Principle of Economis. Boston: Cengage Learning, 2021.
Maulidhyna, Nessa, and Zanatull Cahya. “Analisis Fungsi Pajak Dalam Negara Modern Berdasarkan Perspektif Ekonomi Islam.” Jurnal Bisnis, Ekonomi Syariah, Dan Pajak 2, no. 2 (2025): 275–98. https://doi.org/https://doi.org/10.61132/jbep.v2i2.1189.
Minollah. “STUDY OF THE PRINCIPLE OF JUSTICE IN COLLECTION CIGARETTE TAXES.” Jurnal IUS Kajian Hukum Dan Keadilan 5, no. 1 (2017): 2–12.
Muhjad, M. Hadin. Hukum Lingkungan Sebuah Pengantar Untuk Konteks Indonesia. Edited by Ahmad Fikri Hadin. Yogyakarta: Genta Publishing, 2015.
Musgrave, Richard Abel, and Peggy B. Musgrave. Public Finance and in Theory and Practice. 5th ed. New York: McGraw-Hill Book Company, 1989.
OCDE. “The Polluter Pays Principle.” Paris, 1992.
Pigou, Arthur C. The Economic Welfare. London: MacMillan, 1920.
Pranoto, Ayub Torry Satriyo Kusumo. “Reformasi Birokrasi Perpajakan Sebagai Usaha Peningkatan Pendapatan Negara Dari Sektor Pajak.” Yustisia 5, no. 2 (2016): 395–414. https://doi.org/https://dx.doi.org/10.20961/yustisia.v5i2.8736.
Rangkuti, Siti Sundari. Hukum Lingkungan Dan Kebijaksanaan Lingkungan Nasional. 4th ed. Surabaya: Airlangga University Press, 2015.
Resmi, Siti. Perpajakan Teori Dan Kasus. 11th ed. Jakarta: Salemba Empat, 2019.
Rochmat, Soemitro. Hukum Dan Pembangunan. Bandung: Eresco, 1988.
Santosa, Mas Ahmad. Good Governance Dan Hukum Lingkungan. Edited by ICEL. Jakarta, 2001.
Saputra, Wisnu Saka. “Green Tax: Mengubah Perilaku Menuju Ekonomi Berkelanjutan.” https://pajak.go.id, 2024. https://pajak.go.id/id/artikel/green-tax-mengubah-perilaku-menuju-ekonomi-berkelanjutan.
———. “Pajak Karbon Dan Pigouvian Tax.” DJP online, 2021. https://www.pajak.go.id/id/artikel/pajak-karbon-dan-pigouvian-tax.
Smith, Adam. An Inqury Into the Nature and Causes of the Wealth of Nations. New York, 1776.
Sodikin. Diktat Hukum Lingkungan. Jakarta: FSH UIN Jakarta, 2019.
Stavins, Robert N. A Meaningful U.S. Cap-and-Trade System to Address Climate Change. Harvard Environmental Law Review. Vol. 32, 2008. https://doi.org/10.2139/ssrn.1281518.
Suandy, Erly. Hukum Pajak. 7th ed. Jakarta: Salemba Empat, 2016.
Suhartoyo. “The Construction of Justice from the Perspective of Social Contract Legal Philosophy : A Comparative Study of Hobbes , Locke , and Rousseau in the Context of Indonesian Law,” 2024, 2242–50.
Syahruddin, Erwin, and Siti Fatimah. Hukum Lingkungan. Edited by Nining Yurista Prawitasari. Makasar: Yayasan Barcode, 2021.
Tietenberg, Tom, and Lynne Lewis. Environmental and Natural Resource Economics. 11th ed. New York: Routledge, 2018.
Wantasen Meidiansjah Azhar, Sondakh Jullie J, and Suwetja I Gede. “Analisis Penerimaan Pajak Sebelum Dan Sesudah Adanya Insentif Pajak Bagi Wajib Pajak Yang Terdampak Covid-19 Selama Masa Pandemi Pada Kpp Pratama Manado.” Going Concern : Jurnal Riset Akuntansi 16, no. 4 (2021): 389–90. https://www.rri.co.id.
Wibisana, Andri Gunawan. “Campur Tangan Pemerintah Dalam Pengelolaan Lingkungan: Sebuah Penelusuran Teoretis Berdasarkan Analisis Ekonomi Atas Hukum (Economic Analysis Of Law).” Jurnal Hukum & Pembangunan 47, no. 2 (2017): 151. https://doi.org/10.21143/jhp.vol47.no2.812.
Widodo, Wahyu. Hukum Lingkungan. Jakarta: Damera Press, 2023.
Yashilva, Willy. “82,4% Sumber Pendapatan Negara Berasal Dari Pajak.” GoodStats, 2024. https://data.goodstats.id/statistic/824-sumber-pendapatan-negara-berasal-dari-pajak-HQvsd#:~:text=* Masyarakat. * GoodStats
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