Sustainable Development through Excise Extensification Policy: Study on the Implementation of Plastic Excise in Indonesia Carl Augustinus Hothinca Soutihon Tampubolon1, a), Rosa Agustina2, b), Ningrum Natasya Sirait1, c) , Budiman Ginting1, d) and Detania Sukarja1, e)
1 Faculty of Law, Universitas Sumatera Utara, Medan, Indonesia
2 Faculty of Law, Universitas Indonesia, Jakarta, Indonesia
Abstract
The commercial use of plastic is incresing and causes environmental and public health problems. This study aims to analyze why there is no regulation on the plastic excise extensification policy which is very important for the implementation of the excise extensification policy in the context of state revenue and sustainable development. This study used a qualitative descriptive method to describe in depth the implementation of the plastic excise policy in Indonesia. Data are obtained through the study of relevant national and international legal literature and documents. Qualitative analysis was used to identify the social, economic, and environmental impacts of such policies. The study found that the policy of implementing plastic excise has not been implemented due to the absence of regulations concerning the extensification of plastic excise among them, although legislative and executive have agreed to implement it, which is marked by the imposition of a plastic excise revenue target. The lack of regulations extending plastic excise hinders the achievement of state revenue targets under the excise policy and limits its effectiveness in supporting sustainable development, as expected within the framework of international relations.
Keywords: sustainable development, extensification of excise, plastic excise, state revenue, environment.
