Abstrak 
Tax Disincentive as a Prevention for Environmental Pollution
Dewi Kania Sugiharti, Zainal Muttaqin
Universitas Padjadjaran, Proceedings of The Fourth International Conference On Advances in Economics, Management and Social Study 26-27 September 2015 Kuala Lumpur ISBN: 978-1-63248-071-2 doi: 10.15224/ 978-1-63248-071-2-35
Bahasa Indonesia, Bahasa Inggris
Universitas Padjadjaran, Proceedings of The Fourth International Conference On Advances in Economics, Management and Social Study 26-27 September 2015 Kuala Lumpur ISBN: 978-1-63248-071-2 doi: 10.15224/ 978-1-63248-071-2-35
Indonesian, tax law
The tax function has associated with the nation goal, that are to accommodate the financial interests of government and at the same time capable to provide space for environmental protection and do not inhibit creativity of the community to try to create a decent life and prosperity. State has authority to implementing tax policies. The tax functions in Indonesia have not yet harmonious and balanced, because the government lead more on the budgetary function and the state budget allocations are not based on state revenue. The ideal concept of tax law for Indonesia is in accordance with the Indonesian legal idea. The establishment and enforcement of tax laws must always manifest that values, which is given the mandate by and accountable to God Almighty, so that in its application felt to be fair, humane and civilized, capable of creating national unity and realize the welfare of all Indonesian people. Setting the disincentive of taxes in the national legal tax system of Indonesia, connected with the application of environmental protection, should be integrated in the tax law, while the settings are currently scattered in various laws and regulations with substantially different purposes. National tax law is expected to achieve certainty, fairness and benefits for all Indonesian people.