Insentif Pajak Properti Atas Bangunan Hijau: Sebuah Studi Komparasi
DOI:
https://doi.org/10.31092/jpkn.v3i2.1488Keywords:
Insnetif Pajak, Pajak Properti, Bangunan HijauAbstract
Insentif pajak properti atas bangunan hijau merupakan salah satu cara untuk mempromosikan pertumbuhan bangunan hijau. Pemberian insentif pajak ini telah dilakukan di beberapa negara dengan berbagai bentuk. Insentif atas bangunan hijau sendiri tidak hanya berupa insentif pajak properti. Penelitian ini menganalisis literatur yang ada untuk melihat perbandingan implementasi di beberapa negara, mengidentifikasi insentif yang ada, mengidentifikasi kritik atas implementasi pemberian insentif serta mencari rekomendasi para akademisi terhadap pemberian insentif. Dari hasil kajian literatur, terdapat beberapa temuan yang dapat menjadi masukan bagi pengambil kebijakan yang dapat diterapkan di Indonesia. Kolaborasi antara sektor publik dan privat menjadi poin yang sering disinggung literatur, di mana pemerintah tidak bisa sendiri dalam upaya mempromosikan dan mendorong pendirian bangunan berkonsep hijau.
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This work is licensed under a Creative Commons Attribution 4.0 International License.
