Research Article
Initiating the Principle of Intergenerational Equity and the Concept of Sustainable Development in Indonesia Using Tax Collection
@INPROCEEDINGS{10.4108/eai.27-7-2022.2326299, author={Nabitatus Sa’adah}, title={Initiating the Principle of Intergenerational Equity and the Concept of Sustainable Development in Indonesia Using Tax Collection}, proceedings={Proceedings of the 1st International Workshop on Law, Economics and Governance, IWLEG 2022, 27 July 2022, Semarang, Indonesia}, publisher={EAI}, proceedings_a={IWLEG}, year={2023}, month={1}, keywords={carbon tax sustainable development intergenerational equity}, doi={10.4108/eai.27-7-2022.2326299} }- Nabitatus Sa’adah
Year: 2023
Initiating the Principle of Intergenerational Equity and the Concept of Sustainable Development in Indonesia Using Tax Collection
IWLEG
EAI
DOI: 10.4108/eai.27-7-2022.2326299
Abstract
One of the factors contributing to environmental damage is carbon emissions. The greenhouse effect, which contributes to global warming and climate change, is just one of the harmful effects created. The carbon tax is one of the tools employed by many nations, including Indonesia, to lessen this impact to actualize the idea of intergenerational equality and sustainable development. The government's commitment to decreasing carbon emissions is demonstrated by the passage of Law No. 7 of 2021 on the Harmonization of Tax Regulations. The Indonesian government is now creating the ideal tax collection arrangements. Indonesia's carbon tax collecting model aims to implement sustainable development's guiding principles. Additionally, it is envisaged that economic equilibrium can be achieved by developing a fair tax collection model that can balance several parameters. The pertinent factors are the climate in which carbon emission reductions can be achieved, consumer effect and corporate sustainability, and state revenue.
