Sustainable Development through Excise Extensification Policy: Study on the Implementation of Plastic Excise in Indonesia

DOI

10.2991/978-2-38476-366-5_67How to use a DOI?

Keywords

Sustainable Development; Excise Extensification Policy; Plastic Excise

Abstract

The commercial use of plastic is increasing and causing environmental and public health problems. This study aims to analyze why there is no regulation on the plastic excise extensification policy, which is very important for the implementation of the excise extensification policy in the context of state revenue and sustainable development. This study used a qualitative descriptive method to describe in depth the implementation of the plastic excise policy in Indonesia. Data are obtained through the study of relevant national and international legal literature and documents. Qualitative analysis was used to identify the social, economic, and environmental impacts of such policies. The study found that the policy of implementing plastic excise has not been implemented due to the absence of regulations concerning the extensification of plastic excise, although legislative and executive have agreed to implement it, which is marked by the imposition of a plastic excise revenue target. The lack of regulations extending plastic excise hinders the achievement of state revenue targets under the excise policy and limits its effectiveness in supporting sustainable development, as expected within the framework of international relations.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Carl Augustinus Hothinca Soutihon Tampubolon
AU  - Rosa Agustina
AU  - Ningrum Natasya Sirait
AU  - Budiman Ginting
AU  - Detania Sukarja
PY  - 2025
DA  - 2025/02/28
TI  - Sustainable Development through Excise Extensification Policy: Study on the Implementation of Plastic Excise in Indonesia
BT  - Proceedings of the 1st International Conference on Social Environment Diversity (ICOSEND 2024)
PB  - Atlantis Press
SP  - 678
EP  - 685
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-366-5_67
DO  - 10.2991/978-2-38476-366-5_67
ID  - Tampubolon2025
ER  -