EKSTENSIFIKASI BARANG KENA CUKAI: BATUBARA

Abstract

The Goverment of Indonesia has pledged to actively contribute towards achieving the 2045 goal. The Indonesian Goverment recognized this contribution by promoting social, economic and environmental sustainability. With the increasing concern of the global "Zero Emission" Movement, the Government of Indonesia needs to assess the potential of extending excise tax to objects that cause carbon emissions such as coal, because the impact of coal mining and use in Indonesia is not only in the form of pollution that endangers health, but also the damage caused leads to significant material losses for the country. This study intends to prove that the imposition of excise tax on coal can decrease coal consumption and have a beneficial impact on the economy. The implementation of excise tax on coal in other countries is also considered effective as compensation for the disruptive effects of coal use and mining. Using a comparative research method, this journal discusses the negative effects of coal use, explores the potential for imposing excise taxes on coal, conducts benchmarking with countries in the world that have implemented excise taxes on coal, and provides an overview of the potential revenue from coal excise taxes. The author uses statistical data, research, and other sources to find conclusions. It can be concluded that the notion of extending excise tax on coal, in addition to increasing state revenue, will indirectly promote a decrease in the level of coal use and dependence on coal. The extension of excise tax on coal encourages innovation in clean energy (green energy), and controls the negative impact of coal on humans and the environment.