EFEKTIFKAH LANDFILL TAX? SEBUAH TINJAUAN

Authors

Keywords:

Pajak, Pajak Lingkungan, Landfill Tax

Abstract

Sebelum pandemik Covid 19 terjadi, kelangkaan Tempat Pembuangan Akhir menjadi permasalahan yang terus menjadi bahan diskusi. Walaupun aktivitas ekonomi melambat di masa pandemik dan memberikan dampak positif seperti berkurangnya polusi udara, namun tidak berlaku untuk sampah padat. Penelitian ini dengan metode kulaitatif meninjau efektivitas pengenaan landfill tax dalam upaya mengatasi kelangkaan Tempat Pembuangan Akhir. Hasilnya diketahui bahwa perlu instrumen kebijakan lain agar tujuan akhir tercapai. Di Indonesia, konsep landfill tax berbentuk retribusi yang penerapannya berbeda di setiap daerah. Untuk mendorong retribusi agar dapat berfungsi seperti landfill tax maka perlu mengadopsi faktor sukses dari beberapa negara yang telah menerapkan landfill tax.

References

Agung, A. A. G. (2019). Masalah TPA di Badung Belum Menemukan Titik Temu. Retrieved from https://www.gatra.com/detail/news/457275/kebencanaan/masalah-tpa-di-badung-belum-menemukan-titik-temu

Andersen, M. S. (1998). Assessing the effectiveness of Denmark's waste tax. Environment: Science and Policy for Sustainable Development, 40(4), 10-15.

Ashshidiqi, H., Najib, K., & Ningsih, S. (2020). Sustainable Solid Waste Management in Jambi: Challenges and Practices Against Culture. Paper presented at the Journal of Physics: Conference Series.

Bartelings, H., Van Beukering, P., Kuik, O., Linderhof, V., Oosterhuis, F., Brander, L., & Wagtendonk, A. (2005). Effectiveness of landfill taxation. Report prepared for the Dutch Ministry of Housing, Spatial Planning and the Environment.

Bromokusumo, A. C. (2020). TPA Cipeucang, Tragedi Lingkungan Hidup dan Pengabaian Kemanusiaan di Tangerang Selatan.

Cameron, A., & Stuart, C. (2012). A guidebook to the Green Economy: Issue 1: Green Economy, Green Growth, and Low-Carbon Development–history, definitions and a guide to recent publications. New York: UNDESA, Division for Sustainable Development, 65.

CEWEP. (2017). Landfill taxes and bans overview. Retrieved from https://www.cewep.eu/wp-content/uploads/2017/12/Landfill-taxes-and-bans-overview.pdf

Cleveland, C. J., & Morris, C. G. (2013). Handbook of energy: chronologies, top ten lists, and word clouds: Elsevier.

Dengsøe, N., & Andersen, M. S. (2000). Effects of the increase in the Danish waste tax, with special focus on waste from industry and commerce. Retrieved from

Dubois, M. (2014). Environmental taxes for efficient waste management.

Dwi, A. (2020). TPA Ilegal Masih Jadi Masalah Tidak Terpecahkan Selama 2 Periode Airin-Benyamin. Retrieved from https://nusantara.rmol.id/read/2020/11/06/459987/tpa-ilegal-masih-jadi-masalah-tidak-terpecahkan-selama-2-periode-airin-benyamin

EcoTec. (2001). Study on the Economic and Environmental Implications of the Use of Environmental Taxes and Charges in the European Union and its Member States.

Ettlinger, S., & Bapasola, А. (2016). Landfill tax, incineration tax and landfill ban in Austria.

European Environment Agency. (2000). Environmental taxes: Recent developments in tools for integration: European Environmental Agency.

Fischer, C., & Kjaer, B. (2012). Recycling and sustainable materials management. Copenhagen Resource Institute (CRI).

Fullerton, D., & Kinnaman, T. C. (1996). Household Responses to Pricing Garbage by the Bag’(1996). Am. Econ. Rev., 86, 971.

Goddard, H. C. (1995). The benefits and costs of alternative solid waste management policies. Resources, conservation and recycling, 13(3-4), 183-213.

Habibie, N. (2020). Zona Pengelolaan Bisnis Sampah di TPA Galuga Menuai Kritik. Retrieved from https://republika.co.id/berita/q4xds1368/zona-pengelolaan-bisnis-sampah-di-tpa-galuga-menuai-kritik

Hapsari, A. (2020). TPA Piyungan Bantul Overload, BPK DIY Periksa Kinerja. Retrieved from https://www.suaramerdeka.com/regional/kedu/240354-tpa-piyungan-bantul-overload-bpk-diy-periksa-kinerja

Hoogmartens, R., Eyckmans, J., & Van Passel, S. (2016). Landfill taxes and Enhanced Waste Management: Combining valuable practices with respect to future waste streams. Waste management, 55, 345-354.

Huxley, A.-M. (2015). Australian Blue Paper No 1: The BLUE ECONOMY10 Years -100 Innovations100 MILLION JOBS. Retrieved from Victoria: www.moss.org.au

Khabibi, A., & Safitra, D. A. (2020). Sampah Padat, Emisi Gas Karbondioksida, dan Produk Domestik Bruto. Jurnal Reformasi Administrasi: Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani, 7(1), 9-16.

Klavenieks, K., & Blumberga, D. (2017). Common and distinctive in municipal solid waste management in Baltic States. Energy Procedia, 113, 319-326.

Križanič, F., Oplotnik, Ž., Mencinger, J., & Brezovnik, B. (2019). The Influence of Ecological Taxes on the Exposure of Waste and Co2 Emissions in a Selected Group of Eu Countries. Journal of Comparative Politics, 12(2), 38-48.

Kusumaningrum, A. D., & Safitra, D. A. (2020). Era Ekonomi Berkelanjutan: Studi literatur tentang Gerakan Bisnis Berkelanjutan. Majalah Ilmiah Bijak, 17(1), 10-17.

Larsson, O., & Magdalinski, P. (2003). Ekonomiska styrmedel inom miljöområdet: en sammanställning: Naturvårdsverket.

Levinson, A. (1999). NIMBY taxes matter: the case of state hazardous waste disposal taxes. Journal of Public Economics, 74(1), 31-51.

Linderhof, V., Kooreman, P., Allers, M., & Wiersma, D. (2001). Weight-based pricing in the collection of household waste: the Oostzaan case. Resource and Energy Economics, 23(4), 359-371.

Ma, Y., Lin, X., Wu, A., Huang, Q., Li, X., & Yan, J. (2020). Suggested guidelines for emergency treatment of medical waste during COVID-19: Chinese experience. Waste Disposal & Sustainable Energy, 1.

Martin, A., & Scott, I. (2003). The effectiveness of the UK landfill tax. Journal of environmental planning and management, 46(5), 673-689.

Mazzella, J. (2018). An exploration of landfill tax as a waste management strategy Sustainable Innovation and Impact (pp. 171-181): Routledge.

OECD. (2012). Sustainable materials management: Making better use of resources: Organisation for Economic Co-operation Development Publishing.

OECD. (2019). Low landfill taxes encourage landfilling (Publication no. doi:https://doi.org/10.1787/c2cb56e3-en). https://www.oecd-ilibrary.org/content/component/c2cb56e3-en

Palmer, K. L., & Walls, M. A. (1994). Materials use and solid waste disposal: an evaluation of policies: Resources for the Future.

Peelle, E., & Ellis, R. (1987). Beyond the not-in-my-backyard impasse. Paper presented at the Forum Appl. Res. Publ. Pol.;(United States).

Perman, R., Ma, Y., McGilvray, J., & Common, M. (2003). Natural resource and environmental economics: Pearson Education.

Phillips, P. S., Pratt, R. M., & Pike, K. (2001). An analysis of UK waste minimization clubs: key requirements for future cost effective developments. Waste management, 21(4), 389-404.

Porter, R. C. (2010). The economics of waste: Routledge.

Prihandoko, D., Budiman, A., Fandeli, C., & Setyono, P. (2020). A New Paradigm for Solid Waste Management in Integrated Waste Management Site Piyungan Yogyakarta, Indonesia. Paper presented at the Applied Mechanics and Materials.

Rabbani, A. (2019). TPA Cipeucang Penuh, Tangsel Ekspor Sampah ke Bogor. Retrieved from https://republika.co.id/berita/q3b6tu370/tpa-cipeucang-penuh-tangsel-ekspor-sampah-ke-bogor

Romi, A. (2020). TPA Sampah Muara Kiawai Bermasalah, Lahan Diklaim Masyarakat dan Pengelolaan Tak Jelas. Retrieved from https://padangkita.com/tpa-sampah-muara-kiawai-bermasalah-lahan-diklaim-masyarakat-dan-pengelolaan-tak-jelas/

Sarkodie, S. A., & Owusu, P. A. (2020). Investigating the cases of novel coronavirus disease (COVID-19) in China using dynamic statistical techniques. Heliyon, e03747.

Seely, A. (2009). Landfill tax: introduction & early history. UK: House of Commons Library.

Suriyani, L. D. (2019). Refleksi Kasus Pendampingan Warga yang Menolak TPS di Bali. Retrieved from https://www.mongabay.co.id/2019/11/26/refleksi-kasus-pendampingan-warga-yang-menolak-tps-di-bali/

Taylor, P. R. (1874). The Kroll Institute for Extractive Metallurgy. Colorado School of Mines.

Tóth, G. (2019). Circular Economy and its Comparison with 14 Other Business Sustainability Movements. Resources, 8(4), 159.

Trianita, L. (2020). Aroma TIdak Sedap Impor Sampah. Retrieved from https://majalah.tempo.co/read/hukum/160303/skandal-impor-limbah-dari-negara-maju-ke-indonesia

Van Passel, S., Dubois, M., Eyckmans, J., De Gheldere, S., Ang, F., Jones, P. T., & Van Acker, K. (2013). The economics of enhanced landfill mining: private and societal performance drivers. Journal of cleaner production, 55, 92-102.

Wibisono, H., Firdausi, F., & Kusuma, M. (2020). Municipal solid waste management in small and metropolitan cities in Indonesia: A review of Surabaya and Mojokerto. E&ES, 447(1), 012050.

Published

2021-01-07