Environmental Tax as an Instrument to Restore Coastal Pollution in Banyuwangi Regency

Abstract

Activities related to preservation of the environment are not yet fully able to overcome and suppress the destruction and pollution of the good being done by members of the public or business entity or industry groups. In response to this, in fiscal perspective there are some fiscal schemes that could be done to implement the green economy (green economy) that supports the preservation of the environment. Two of the standout instrument is subsidies and taxes. Subsidies have the characteristics of positive externalities which may be a reference to the transition to a green economy. Such subsidies can support in terms of price, tax incentives and grants directly to related environmental activities (Hanley, n. and c. l. Spash, 2013). The application of the idea of environmental tax assignment in addressing the problems of environmental degradation in the coastal area of Banyuwangi Regency is done through several stages: (1) planning. Set goals and processes necessary to deliver results in accordance with environmental tax assignment policy. In the determination process of the policy required the existence of a review of the Government's response to the State of the environment from all aspects in order to make the purpose of this policy can be achieved. The review should include the following matters, namely: (a) the identification of all aspects of environmental conditions. For example, environmental conditions before he did, when he did, nor the policy the policy, (b). The identification of the applicable legislation and (c). Identification is also the response of the public, the concerned business entity, and the Government's response to this policy, and (2) implementation and operation. In the implementation of the environmental tax assignment policy required the existence of a sustainable relationship between the Government and the community. The Government is expected to give guidance, knowledge development, and be held responsible for the policy that you created. Whereas the community is expected to support the Government's policy to create a better environment by means of adhering to regulations that have been made and agreed upon. If both of these things can be done then the purpose of this policy can be achieved. After the passing of this policy, the Government should always supervise and evaluate these policies in order to be able to walk better. The policy is only done in the scope of this little diaharapkan can be enacted and applied more broadly to the circumstances of the creation of a better environment.