Kewenangan Pemerintah Pusat dan Daerah dalam Kerangka Green Tax Reform

Abstract

This research is aimed at examining the dynamics of the authority of the Central Government and Regional Governments as well as examining the expansion of authority that can be granted within the framework of green tax reform. This research uses juridical legal research methods with historical, conceptual, statutory, and comparative approaches. The results of the study concluded that the 3 (three) green tax reforms that have been implemented in Indonesia have strengthened several authorities, however, there are degraded authorities such as the authority to impose sanctions, resolve administrative disputes and budget authority. The authority of the central government and regional governments needs to be expanded and strengthened in the next green tax reform, specifically in the form of the authority to add potential types of environmental taxes in the regions, the authority for green budgeting, tax incentives/fiscal convenience, and the reorganization of the authority to grant administrative sanctions and resolve disputes administratively.