MEASURING THE EFFECTIVENESS OF PLASTIC EXCISE POLICY IN OVERCOMING ENVIRONMENTAL POLLUTION IN INDONESIA: SEM-PLS APPROACH

Authors

  • Anggi Prastyono State Finance Polytechnic STAN https://orcid.org/0000-0002-8931-8466
  • Diyouva Christa Novith Directorate General of Customs and Excise
  • Ronaldo Putra Pratama Sinurat State Finance Polytechnic STAN

DOI:

https://doi.org/10.31092/jpbc.v9i1.3272

Keywords:

Sampah Plastik, Dampak Lingkungan, Kebijakan Cukai Plastik, SEM PLS

Abstract

As one of the largest waste-producing countries in the world, Indonesia faces serious challenges related to plastic waste management. The Indonesian government has implemented policies on plastic recycling and banning the use of plastic in various regions; however, their effectiveness has not yet reached optimal levels. The plastic excise policy is an additional option to address these issues. This study aims to measure the effectiveness of the plastic excise policy in addressing the environmental crisis in Indonesia, and to compare it with the plastic use ban and plastic recycling policies from the community's perspective. This research employs explanatory or confirmatory methods with a sample of 208 respondents. The data analysis method used is Structural Equation Model (SEM) - Partial Least Square (PLS) with the Smart PLS 4.0 application. The results indicate that both the plastic excise policy and the plastic use ban policy have a positive and significant impact on the environment, while the plastic recycling policy does not have a significant impact. The plastic excise policy has a greater influence compared to the other two policies. In fact, the impact of the plastic excise policy on the environment is twice as significant as that of the plastic use ban policy. The implementation of the plastic excise policy will have a significant and positive effect on the environment, with an increase of up to 63.4%. This suggests that the public believes the plastic excise policy is the right solution to address environmental issues in Indonesia.

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Published

2025-06-30

How to Cite

Prastyono, A., Novith, D. C., & Sinurat, R. P. P. (2025). MEASURING THE EFFECTIVENESS OF PLASTIC EXCISE POLICY IN OVERCOMING ENVIRONMENTAL POLLUTION IN INDONESIA: SEM-PLS APPROACH. JURNAL PERSPEKTIF BEA DAN CUKAI, 9(1), 126–150. https://doi.org/10.31092/jpbc.v9i1.3272