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Abstract
Constitutional Court Decision No. 15/PUU-XV/2017 opens up opportunities for the imposition of taxes on heavy equipment with a new legal basis through amendments to Law no. 28 of 2009 on Regional Taxes and Levies. Therefore, legislators need to think about the right concept of tax on heavy equipment, especially with regard to the environmental impacts caused as a result of its operation. This is a normative legal research using case study and conceptual approaches wtih qualitative analysis. This study concludes that the proposed heavy equipment tax concept is directed at restructuring the fuel tax policy and formulating a new concept for heavy equipment tax or registration fees that can become agents of pollution behavior change. However, both legislators and executors need to anticipate the main challenges that may arise in restructuring and implementing the tax policy.
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References
- Buku
- Brotodihardjo, Santoso, Pengantar Ilmu Hukum Pajak, Eresco Bandung, 1995.
- Creswell, John W., Research Design: Qualitative and Quantitative Approach, Sage Publication, London, 1994.
- Devano, Sonydan Siti Kurnia Rahayu, Perpajakan: Konsep, Teori dan Isu, Prenada Media Group, Jakarta, 2006.
- Maatta, Kalle, Environmental Taxes: An Introductory Analysis, Edwar Elgar Publishing Limited, 2006.
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- Jurnal
- Andrew J. White, “Decentralised Environmental Taxation in Indonesia: A Proposed Double Dividend for Revenue Allocation and Environmental Regulation”, Journal of Environmental Law, No. 1, Vol. 19, 2007.
- Carlo Gerwing, “Meaning of Change Agent within Organizational Change”, Journal of Applied Leardership Management, Vol. 4, 2016.
- Lucien Georgeson, dan Mark Maslin, “The global green economy: a review of concepts, definitions, measurement methodologies and their interactions”, Journal of Geo Geography and Environment, No. 1, Vol. Februari 2017.
- Neha Pathakji, “Slippery Slopes of Compensatory Tax and Fee”, Journal of the Indian Law Institute, No. 1, Vol. 56, Maret 2014.
- Ni Nyoman Tanti Parwati dan I Wayan Parsa, “Implikasi Yuridis Putusan Mahkamah Konstitusi Nomor 15/PUU-XV/2017 Terhadap Alat Berat Sebagai Obyek Pajak Ganda”, Jurnal Ilmu Hukum, No. 3, Vol. 7, Februari 2019.
- Puja Rizqy R. dan Abdul Hasyim B., “Analisis Kontribusi Pemungutan Pajak Alat-Alat Berat dalam Meningkatkan PAD di Provinsi Sumatera Utara”, Jurnal Perpajakan, No. 2, Vol. 1, 2020.
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- Artikel
- International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (UN), World Bank Group (WBG), Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries, Report Prepared for Submission to G20 Finance Ministers, July 2016.
- Organisation for Economic Co-operation and Development (OECD), Environmentally Related Taxes in OECD Countries: Issues and Strategies, 2001.
- Organisation for Economic Co-operation and Development (OECD), Polluter Pays Principle, Paris-France, 1992.
- Organisation for Economic Co-operation and Development (OECD), Taxation, Innovation and The Environment, 2010
- Organisation for Economic Co-operation and Development (OECD), The Political Economy of Environmentally Related Taxes, 2006.
- World Bank, 2005, Environmental Fiscal Reform: What should be done and How to achieve it, The World Bank Organization, Washingthon DC, USA
- Skripsi
- Aditya, Muhammad Fauzi, 2019, Efektivitas Pelaksanaan Pemungutan Pajak Kendaraan Bermotor Khusus Alat Berat Dan Alat Besar Di Kabupaten Temanggung, Skripsi, Fakultas Hukum Universitas Gadjah Mada.
- Internet
- A Singapore Government Agency Website, at a Glance: Understanding Vehicle Taxes and Fees, https://www.onemotoring.com.sg/content/onemotoring/home/buying/upfront- vehicle-costs/tax-structure.html, diakses pada tanggal 26 Agustus 2020.
- Alayidrus, Hadijah, Pajak Alat Berat: Pemerintah Tetap Pungut Pajak Selama Masa Transisi, https://finansial.bisnis.com/read/20171012/10/ 698647/pajak-alat-berat-pemerintah- tetap-pungut-pajak-selama-masa-transisi, diakses pada 3 April 2020.
- Australian Governmet-Australian Tax Office, Fuel Scheme, https://www.ato.gov.au/Business/Fuel-schemes/, diakses pada tanggal 28 September 2020.
- Australian Taxation Office, Heavy Vehicles, https://www.ato.gov.au/ printfriendly.aspx?url=/Business/Fuel-schemes/In- detail/Heavy-vehicles/, diakses pada tanggal 26 Agustus 2020.
- Cumberland County, Heavy Equipment, http://www.co.cumberland.nc.us/ departments/tax- group/tax/business-property/special-sales-tax/heavy-equipment, diakses pada 18 Agustus 2020.
- Koran Kaltara, 2019, BPPRD Akui Kesulitan Menarik Pajak Alat Berat, http://korankaltara.com/bpprd-akui-kesulitan-menarik-pajak-alat-berat/, diakses pada akses 3 April 2020.
- NHVR, National Heavy Vehicle Plates, https://www.nhvr.gov.au/road- access/registration/national-heavy-vehicle-plates, diakses pada tanggal 26 Agustus 2020.
- Nur, Choirunnissa, Melimpah Kendaraan Melimpah Pendapatan, https://lokadata.id/artikel/melimpah-kendaraan-melimpah-pendapatan, diakses pada 3 April 2020.
- Sahbani, Agus Pembentuk UU Diminta ‘Rombak’ Pengaturan Pajak Alat Berat, https://www.hukumonline.com/berita/baca/lt59dc955430b47/pembentuk-uu-diminta- rombak-pengaturan-pajak-alat-berat, diakses pada 3 April 2020.
- South Australia, Heavy Vehicle Registration Scheme, diunduh dari https://www.sa.gov.au/topics/driving-and-transport/heavy-vehicles/registering-a-heavy- vehicle/heavy-vehicle-registration-scheme, diakses 26 Agustus 2020.
- Peraturan Perundang-Undangan
- Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130).
- Putusan Pengadilan
- Putusan Mahkamah Konstitusi Nnmor 15/PUU-XV/2017 tentang uji materi Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.
- Putusan Mahkamah Konstitusi Nomor 3/PUU-XIII/2015 tentang uji materi Undang-Undang Nomor 22 Tahun 2009 tentang Lalu Lintas dan Angkutan Jalan
References
Buku
Brotodihardjo, Santoso, Pengantar Ilmu Hukum Pajak, Eresco Bandung, 1995.
Creswell, John W., Research Design: Qualitative and Quantitative Approach, Sage Publication, London, 1994.
Devano, Sonydan Siti Kurnia Rahayu, Perpajakan: Konsep, Teori dan Isu, Prenada Media Group, Jakarta, 2006.
Maatta, Kalle, Environmental Taxes: An Introductory Analysis, Edwar Elgar Publishing Limited, 2006.
Sumardjono, Maria SW., Pedoman Pembuatan Usulan Penelitian, Gramedia Pustaka Utama, Jakarta, 1997.
Jurnal
Andrew J. White, “Decentralised Environmental Taxation in Indonesia: A Proposed Double Dividend for Revenue Allocation and Environmental Regulation”, Journal of Environmental Law, No. 1, Vol. 19, 2007.
Carlo Gerwing, “Meaning of Change Agent within Organizational Change”, Journal of Applied Leardership Management, Vol. 4, 2016.
Lucien Georgeson, dan Mark Maslin, “The global green economy: a review of concepts, definitions, measurement methodologies and their interactions”, Journal of Geo Geography and Environment, No. 1, Vol. Februari 2017.
Neha Pathakji, “Slippery Slopes of Compensatory Tax and Fee”, Journal of the Indian Law Institute, No. 1, Vol. 56, Maret 2014.
Ni Nyoman Tanti Parwati dan I Wayan Parsa, “Implikasi Yuridis Putusan Mahkamah Konstitusi Nomor 15/PUU-XV/2017 Terhadap Alat Berat Sebagai Obyek Pajak Ganda”, Jurnal Ilmu Hukum, No. 3, Vol. 7, Februari 2019.
Puja Rizqy R. dan Abdul Hasyim B., “Analisis Kontribusi Pemungutan Pajak Alat-Alat Berat dalam Meningkatkan PAD di Provinsi Sumatera Utara”, Jurnal Perpajakan, No. 2, Vol. 1, 2020.
R. Malar Maran dan Alexandru-Mircea Nedelea, “Green Economy: Challenges and Opportunities”, Journal of Ecoforum, No, 3, Vol. 13, 2017.
Artikel
International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (UN), World Bank Group (WBG), Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries, Report Prepared for Submission to G20 Finance Ministers, July 2016.
Organisation for Economic Co-operation and Development (OECD), Environmentally Related Taxes in OECD Countries: Issues and Strategies, 2001.
Organisation for Economic Co-operation and Development (OECD), Polluter Pays Principle, Paris-France, 1992.
Organisation for Economic Co-operation and Development (OECD), Taxation, Innovation and The Environment, 2010
Organisation for Economic Co-operation and Development (OECD), The Political Economy of Environmentally Related Taxes, 2006.
World Bank, 2005, Environmental Fiscal Reform: What should be done and How to achieve it, The World Bank Organization, Washingthon DC, USA
Skripsi
Aditya, Muhammad Fauzi, 2019, Efektivitas Pelaksanaan Pemungutan Pajak Kendaraan Bermotor Khusus Alat Berat Dan Alat Besar Di Kabupaten Temanggung, Skripsi, Fakultas Hukum Universitas Gadjah Mada.
Internet
A Singapore Government Agency Website, at a Glance: Understanding Vehicle Taxes and Fees, https://www.onemotoring.com.sg/content/onemotoring/home/buying/upfront- vehicle-costs/tax-structure.html, diakses pada tanggal 26 Agustus 2020.
Alayidrus, Hadijah, Pajak Alat Berat: Pemerintah Tetap Pungut Pajak Selama Masa Transisi, https://finansial.bisnis.com/read/20171012/10/ 698647/pajak-alat-berat-pemerintah- tetap-pungut-pajak-selama-masa-transisi, diakses pada 3 April 2020.
Australian Governmet-Australian Tax Office, Fuel Scheme, https://www.ato.gov.au/Business/Fuel-schemes/, diakses pada tanggal 28 September 2020.
Australian Taxation Office, Heavy Vehicles, https://www.ato.gov.au/ printfriendly.aspx?url=/Business/Fuel-schemes/In- detail/Heavy-vehicles/, diakses pada tanggal 26 Agustus 2020.
Cumberland County, Heavy Equipment, http://www.co.cumberland.nc.us/ departments/tax- group/tax/business-property/special-sales-tax/heavy-equipment, diakses pada 18 Agustus 2020.
Koran Kaltara, 2019, BPPRD Akui Kesulitan Menarik Pajak Alat Berat, http://korankaltara.com/bpprd-akui-kesulitan-menarik-pajak-alat-berat/, diakses pada akses 3 April 2020.
NHVR, National Heavy Vehicle Plates, https://www.nhvr.gov.au/road- access/registration/national-heavy-vehicle-plates, diakses pada tanggal 26 Agustus 2020.
Nur, Choirunnissa, Melimpah Kendaraan Melimpah Pendapatan, https://lokadata.id/artikel/melimpah-kendaraan-melimpah-pendapatan, diakses pada 3 April 2020.
Sahbani, Agus Pembentuk UU Diminta ‘Rombak’ Pengaturan Pajak Alat Berat, https://www.hukumonline.com/berita/baca/lt59dc955430b47/pembentuk-uu-diminta- rombak-pengaturan-pajak-alat-berat, diakses pada 3 April 2020.
South Australia, Heavy Vehicle Registration Scheme, diunduh dari https://www.sa.gov.au/topics/driving-and-transport/heavy-vehicles/registering-a-heavy- vehicle/heavy-vehicle-registration-scheme, diakses 26 Agustus 2020.
Peraturan Perundang-Undangan
Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130).
Putusan Pengadilan
Putusan Mahkamah Konstitusi Nnmor 15/PUU-XV/2017 tentang uji materi Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.
Putusan Mahkamah Konstitusi Nomor 3/PUU-XIII/2015 tentang uji materi Undang-Undang Nomor 22 Tahun 2009 tentang Lalu Lintas dan Angkutan Jalan