Kajian Benefit-Cost Analisis Insentif Fiskal Untuk Perbaikan Kualitas Lingkungan Sektor Industri

Joko Tri Haryanto Berly Martawardaya


Industrial activities are known as main contributors to greenhouse gas (GHG) emissions.
Sources of GHG emissions from the industry sector are energy usage, industrial processes and
industrial wastewater. Some existing fiscal instruments made specifically for industrial sector
that has potential to be further elaborated and used to encourage industries in performing
mitigation actions. These instruments are Ministry of Finance Decree (PMK) no 76/2012 on
exemption of import duty on imported machines for industries, PMK no 130/2011 on tax holiday
and also Government Regulation (PP) no 53/2011 on investment incentive. These instruments
were made to trigger investments done in industries. Comparison of the loss revenue that
government would get without the instrument to the emission reduction, we can show that tax
holiday and tax allowance has a much lower cost of emission reduction to custom exemption in
all scenarios. This study also found tax allowance to be the most effective policy to reduce
greenhouse gas if the requirement to be inserted in the policy revision. Therefore, a coordinated
effort is needed to ensure it is happening. However since tax allowance can only implemented in
production facility expansion of different area, custom exemption, which work with precision of
a surgeon’s scapel, should not be overlook. Having a list of equipments that scientifically proven
to reduce green house gas to be given the incentive would be a strong suplement to reach
Indonesia emission target.
Keywords: Fiscal Incentives, Benefit Cost Analysis, GHG Emssion, Industrial Sector

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DOI: https://doi.org/10.37721/je.v17i3.276


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