DOI: https://doi.org/10.14710/jil.22.6.1513-1525

Institutional Challenges and Continuous Pending on Levying Excise on the Use of Plastics in Indonesia

1Faculty of Administrative Science, Universitas Indonesia, Indonesia, Indonesia

2Departemen Ilmu Administrasi Fiskal, Fakultas Ilmu Administrasi, Universitas Indonesia, Indonesia, Indonesia

Received: 12 Dec 2023; Revised: 1 Mar 2024; Accepted: 14 Jun 2024; Available online: 11 Nov 2024; Published: 11 Nov 2024.
Editor(s): Budi Warsito

Citation Format:
Abstract

In response to the mounting plastic waste issue, the Indonesian government has introduced various measures aimed at curbing plastic usage, but these initiatives have fallen short in altering public behavior. A more impactful strategy would involve implementing a disincentive by levying additional fees on plastic use, effectively increasing its cost. Discussions on a plastic excise were initiated between the Indonesian government and the House of Representatives but have since stalled. This study aims to higlight the necessity of a plastic excise in regulating the behavior of Indonesian citizens and explores the appropriate methods for the government to formulate such an excise policy. A qualitative research method was employed, utilizing thorough interviews and extensive literature review. Findings suggest that the environmental damage inflicted by plastic waste justifies its classification as taxable goods, warranting regulatory control over its consumption due to the adverse effects on society and ecology. These findings serve as the foundation for the government to consider a plastic excise. The challenge lies in identifying the specific plastic types to be taxed, necessitating renewed coordination and dialogue with the pertinent Ministries and Agencies within the Inter-Ministerial Committee. This is essential to gain the Indonesian House of Representatives' approval and to address the complexities in policy formulation, considering that state levies shall be approved by the parliement. A possible solution to this challenge is to synchronize the taxable goods' plastic types with those outlined in the existing regulations of the Waste Reduction Roadmap by Producers, ensuring consistency and regulatory alignment.

Note: This article has supplementary file(s).

Fulltext View|Download |  Research Instrument
Cover letter
Subject
Type Research Instrument
  Download (15KB)    Indexing metadata
Keywords: excise; plastic tax; taxable goods; tax policy; tax on consumption

Article Metrics:

Article Info
Section: Research Article
Language : EN
Recent articles
Kandungan Logam Berat pada Tanaman Kentang Dampak Iplementasi Sistem LEISA Evaluation and Implementation of Green Building in Office Building (Case Study: Munara 99 Sabilulungan Building) NH4 Modelling with ARIMA and LSTM More recent articles
Most cited articles
Evaluasi Penerapan Program Adiwiyata Untuk Membentuk Perilaku Peduli Lingkungan di Kalangan Siswa (Kasus: SMA Negeri 9 Tangerang Selatan dan MA Negeri 1 Serpong) BIOAKUMULASI LOGAM BERAT TIMBAL (Pb) DAN SENG (Zn) PADA KERANG DARAH (Anadara granosa L.) dan KERANG BAKAU (Polymesoda bengalensis L.) DI PERAIRAN TELUK KENDARI KEBIJAKAN PENGELOLAAN LINGKUNGAN DI KAWASAN KENDENG UTARA PROVINSI JAWA TENGAH PENGARUH EMISI UDARA PADA SENTRA PENGOLAHAN BATU KAPUR TERHADAP KAPASITAS VITAL PARU PEKERJA DAN MASYARAKAT DI DESA KARAS KECAMATAN SEDAN KABUPATEN REMBANG Forest Change Monitoring and Environmental Impact in Gunung Palung National Park, West Kalimantan, Indonesia More cited articles
  1. Anderson, J. E. (2003). Public Policymaking: An Introduction (5th ed.). Boston: Houghton Mifflin
  2. Angriani, P., Muhaimin, M., Hastuti, K. P., Adyatma, S., & Saputra, A. N. (2021). Ban on plastic bags usage: Consumer perception of single-use plastic bags in traditional market. In M. Urbanski, I. Rajiani, D. Arisanty, K. P. Hastuti, P. Angriani, F. A. Setiawan, … M. Muhaimin (Eds.), Proceedings of the 2nd International Conference on Social Sciences Education (ICSSE 2020). New York: Atlantis Press. https://doi.org/10.2991/assehr.k.210222.036
  3. Assuyuti, Y. M., Zikrillah, R. B., Tanzil, M. A., Banata, A., & Utami, P. (2018). Distribusi dan jenis sampah laut serta hubungannya terhadap ekosistem terumbu karang Pulau Pramuka, Panggang, Air, dan Kotok Besar di Kepulauan Seribu Jakarta. Majalah Ilmiah Biologi Biosfera, 35(2), 91–102. https://doi.org/10.20884/1.mib.2018.35.2.707
  4. Birkland, T. A. (2019). An Introduction to the Policy Process: Theories, Concepts, and Models of Public Policy Making (5th ed.). New York: Routledge. https://doi.org/10.4324/9781351023948
  5. Borrelle, S. B., Ringma, J., Law, K. L., Monnahan, C. C., Lebreton, L., McGivern, A., … Rochman, C. M. (2020). Predicted growth in plastic waste exceeds efforts to mitigate plastic pollution. Science, 369(6510), 1515–1518. https://doi.org/10.1126/science.aba3656
  6. Cnossen, S. (1977). Excise Systems: A Global Study of the Selective Taxation of Goods and Services. Baltimore: Johns Hopkins University Press
  7. Cochran, C. L., & Malone, E. F. (2014). Why study public policy. In Public Policy: Perspectives and Choices. Colorado: Lynne Rienner Publishers. https://doi.org/10.1515/9781685850739
  8. Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (4th ed.). California: SAGE Publications, Inc
  9. Dye, T. R. (2013). Understanding Public Policy (14th ed.). Florida: Pearson
  10. Ekawati, S. (2016). Mengkritisi kebijakan penanganan kantong plastik di Indonesia. Pusat Penelitian Dan Pengembangan Sosial, Ekonomi, Kebijakan Dan Perubahan Iklim, 10(6), 1–4. Retrieved from http://simlit.puspijak.org/Myfront/unduhPenelitian/other/6_Plastik.pdf
  11. Gabrys, J., Hawkins, G., & Michael, M. (2013). Accumulation: The Material Politics of Plastic. London: Routledge. https://doi.org/10.4324/9780203070215
  12. Geyer, R., Jambeck, J. R., & Law, K. L. (2017). Production, use, and fate of all plastics ever made. Science Advances, 3(7), 3–8. https://doi.org/10.1126/sciadv.1700782
  13. Goodin, R. E. (2021). Analisis Kebijakan Sebagai Saran Kebijakan: Handbook Kebijakan Publik (I. Baihaqie & N. Mangunsong, Eds.). Bandung: Nusamedia
  14. Harahap, L. (2018, November 20). Ikan paus mati terdampar di Wakatobi, perutnya dipenuhi 5,9 kg sampah. Retrieved from Merdeka.com website: https://www.merdeka.com/peristiwa/ikan-paus-mati-terdampar-di-wakatobi-perutnya-dipenuhi-59-kg-sampah.html
  15. Heidbreder, L. M., Bablok, I., Drews, S., & Menzel, C. (2019). Tackling the plastic problem: A review on perceptions, behaviors, and interventions. Science of The Total Environment, 668, 1077–1093. https://doi.org/10.1016/j.scitotenv.2019.02.437
  16. Howlett, M., & Giest, S. (2012). The policy-making process. In E. Araral, S. Fritzen, M. Howlett, M. Ramesh, & X. Wu (Eds.), Routledge Handbook of Public Policy (pp. 17–28). London: Routledge. https://doi.org/10.4324/9780203097571
  17. Jambeck, J. R., Geyer, R., Wilcox, C., Siegler, T. R., Perryman, M., Andrady, A., … Law, K. L. (2015). Plastic waste inputs from land into the ocean. Science, 347(6223), 768–771. https://doi.org/10.1126/science.1260352
  18. Jann, W., & Wegrich, K. (2007). Theories of the policy cycle. In F. Fischer, G. J. Miller, & M. S. Sidney (Eds.), Handbook of Public Policy Analysis: Theory, Politics, and Methods (pp. 43–62). New York: Routledge. https://doi.org/10.4324/9781315093192
  19. Li, Z., & Zhao, F. (2017). An analytical hierarchy process-based study on the factors affecting legislation on plastic bags in the USA. Waste Management & Research, 35(8), 795–809. https://doi.org/10.1177/0734242X17705725
  20. Mill, J. S. (2004). Principles of Political Economy: With Some of Their Applications to Social Philosophy. Indianapolis: Hackett Publishing Company, Inc
  21. Mogomotsi, P. K., Mogomotsi, G. E. J., & Phonchi, N. D. (2019). Plastic bag usage in a taxed environment: Investigation on the deterrent nature of plastic levy in Maun, Botswana. Waste Management and Research, 37(1), 20–25. https://doi.org/10.1177/0734242X18801495
  22. Neuman, W. L. (2014). Social Research Methods: Qualitative and Quantitative Approaches (7th ed.). Essex: Pearson Education Limited. https://doi.org/10.2307/3211488
  23. Nielsen, T. D., Holmberg, K., & Stripple, J. (2019). Need a bag? A review of public policies on plastic carrier bags – Where, how and to what effect? Waste Management, 87, 428–440. https://doi.org/10.1016/j.wasman.2019.02.025
  24. Ogus, A. I. (2004). Regulation: Legal Form and Economic Theory. Oregon: Hart Publishing
  25. Panjaitan, J. (2019). Cukai plastik untuk mengatasi Indonesia darurat sampah plastik. Jurnal Budget: Isu Dan Masalah Keuangan Negara, 4(1), 101–120. Retrieved from https://ejurnal.dpr.go.id/index.php/jurnalbudget/article/view/39
  26. Patton, C. V., Sawicki, D. S., & Clark, J. J. (2015). Basic Methods of Policy Analysis and Planning (3rd ed.). New York: Routledge. https://doi.org/10.4324/9781315664736
  27. Pramiati, S. K., Soesilo, T. E. B., & Agustina, H. (2021). Post-consumer plastic packaging waste management in Indonesia: A producer responsibility approach. E3S Web of Conferences, 325, 03005. https://doi.org/10.1051/e3sconf/202132503005
  28. Purwiyanto, A. I. S., Prartono, T., Riani, E., Naulita, Y., Cordova, M. R., & Koropitan, A. F. (2022). The deposition of atmospheric microplastics in Jakarta-Indonesia: The coastal urban area. Marine Pollution Bulletin, 174, 113195. https://doi.org/10.1016/j.marpolbul.2021.113195
  29. Ritch, E., Brennan, C., & MacLeod, C. (2009). Plastic bag politics: Modifying consumer behaviour for sustainable development. International Journal of Consumer Studies, 33(2), 168–174. https://doi.org/10.1111/j.1470-6431.2009.00749.x
  30. Schneider, A. (2013). Policy design and transfer. In E. Araral, S. Fritzen, M. Howlett, M. Ramesh, & X. Wu (Eds.), Routledge Handbook of Public Policy (pp. 217–228). Oxon: Routledge. https://doi.org/10.4324/9780203097571.ch17
  31. Sidney, M. S. (2017). Policy formulation: Design and tools. In F. Fischer, G. J. Miller, & M. S. Sidney (Eds.), Handbook of Public Policy Analysis (pp. 79–88). New York: Routledge. https://doi.org/10.4324/9781315093192
  32. Suryantini, A. (2021). Mengatasi masalah sampah plastik lewat pengenaan cukai. Warta Bea Cukai, 53(8), 14–23
  33. Tong, L. H., & Duong, M. T. H. (2021). The impact of environmental protection tax on plastic bag use: A case study of Vietnam. Journal of Asian Finance, Economics, and Business, 8(2), 213–221. https://doi.org/10.13106/jafeb.2021.vol8.no2.0213
  34. Wang, Y., & Karasik, R. (2022). Plastic Pollution Policy Country Profile: Indonesia. Durham. Retrieved from https://nicholasinstitute.duke.edu/sites/default/files/projects/Plastic-Pollution-Policy-Country-Profile-Indonesia.pdf
  35. Zhu, Q. (2011). An appraisal and analysis of the law of “plastic-bag ban.” Energy Procedia, 5, 2516–2521. https://doi.org/10.1016/j.egypro.2011.03.432

Last update:

No citation recorded.

Last update: 2024-12-26 20:34:45

No citation recorded.