Providing environmental taxes as one of the government^s concrete responses to the problem of marine environment degradation Eka Merdekawati Djafar, Tri Fenny Widayanti , Muhammad Zulfan Hakim, Audina Mayasari Muin, Ratnawati
Faculty of Law, Universitas Hasanuddin
Abstract
There are two general discourses regarding the concept of environmental tax, such as the concepts of tax application and tax credit allocation. With an environmental tax, companies that worsen environmental conditions will be subject to mandatory levies. (the polluter pays principle). Obviously, this concept sparked a great deal of controversy, particularly among business leaders. In addition, the calculation of the tax rate is based on the total production cost. In addition to previously incurred environmental expenses such as EIA audit fees, this will be a new line item in the budget. As a result, production costs will rise, profits will fall, and there will be additional multiplier effects. The method of research employed is normative research, which entails analyzing rules and combining them with other sources of law. The results of the study indicate that the provision of tax credits, also known as green incentives, is crucial in the marine industry. Giving tax credits to consumers of environmentally friendly products will, however, logically result in the formation of a community of green consumers who are willing to spend more on environmentally friendly products
