Indonesian development law's use of environmental tax tools to combat offenses involving environmental pollution

Abstract

Since rapid industrialization and economic expansion can result in severe environmental deterioration,
environmental pollution continues to be a crucial concern in Indonesia's development process. Environmental
offenders have not been deterred by the insufficiency of traditional legal enforcement systems, which mostly
depend on administrative and criminal consequences. Within the context of Indonesian development legislation,
this paper investigates the function of environmental tax instruments as alternative legal and economic weapons
to prevent and battle environmental pollution offenses. This research examines pertinent laws, legal theories,
and the conceptual underpinnings of tax and environmental law using a normative juridical (doctrinal) approach
that is prescriptive and analytical in character. A statutory, conceptual, and case approach are among the
techniques used; they are bolstered by qualitative analysis via grammatical, systematic, and historical
interpretation. The results show that environmental taxes promote compliance and environmental responsibility
among economic players by acting as both a fiscal tool and a preventative legal mechanism that incorporates the
polluter pays concept. Achieving sustainable development objectives and guaranteeing environmental justice in
Indonesia requires strengthening the legislative framework and policy implementation of environmental levies.