Pustaka Ilmiah Universitas Padjadjaran

Abstrak

Tax Disincentive As A Prevention For Environmental Pollution

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.