Peran Pajak Lingkungan, Pembangunan Keuangan, dan Pertumbuhan Ekonomi Terhadap Lingkungan Berkelanjutan di Negara D-8
DOI:
https://doi.org/10.61261/muctj.v1i2.38Kata Kunci:
Pajak karbon, Perkembangan keuangan, Pertumbuhan ekonomi, Lingkungan berkelanjutan, Delapan Negara BerkembangAbstrak
Penelitian ini dilatarbelakangi adanya upaya penerapan lingkungan berkelanjutan dalam pencapaian program 17 Sustainable Development Goals (SDG’s) yang menjadi isu paling pelik di seluruh dunia. Tujuan penelitian ini untuk menguji peran dari pajak lingkungan, perkembangan keuangan, dan pertumbuhan ekonomi terhadap lingkungan berkelanjutan di negara eight development. Penelitian ini termasuk kedalam penelitian kuantitatif deskriptif dengan metode analisis regresi data panel oleh Stata 14. Populasi yang digunakan yakni negara-negara yang masuk kedalam kelompok eight development countries. Data penelitian berupa data sekunder yang bersumber dari World Development Indicators (WDI), International Monetary Fund (IMF) dan Organisation for Economic Co-operation and Development (OECD) selama periode pengamatan 2011-2020. Berdasarkan pemilihan model estimasi terbaik random effect, hasil penelitian menunjukkan bahwa penerapan pajak lingkungan tidak memiliki pengaruh terhadap lingkungan berkelanjutan di negara D-8. Sedangkan perkembangan keuangan dan pertumbuhan ekonomi sama-sama berpengaruh positif dan signifikan terhadap lingkungan berkelanjutan di negara D-8, dengan demikian semakin tinggi indeks perkembangan keuangan dan pertumbuhan ekonomi suatu negara ada kemungkinan akan berdampak pada jumlah energi yang dikonsumsi selain jumlah total emisi karbon dioksida yang digunakan. Mengingat hal ini, sangat penting bagi para pembuat kebijakan mengoptimalkan konsekuensi hukum terkait kepatuhan pajak lingkungan terutama bagi industri besar dan melakukan perjanjian kerja sama internasional agar memastikan konsep SDG’s tercapai.
Referensi
Abadiyah, F., & Endraswati, H. (2023). Financial Development, Financial Market, and Financial Institutional on International Trade in Developing Eight Countries. Jurnal Dinamika Ekonomi Pembangunan, 6(2), 118–130. https://doi.org/https://doi.org/10.14710/jdep.6.2.118-130
Abadiyah, F., & Haris, A. (2023). Pengaruh Financial Development Terhadap International Trade Dengan Foreign Exchange Reserves Sebagai Moderasi: Studi Negara D- 8. J-MES; Jurnal Magister Ekonomi Syariah, 2(1), 23–36. https://doi.org/https://doi.org/10.14421/jmes.2023.021-02
Anggraeni, E. (2017). ANALISIS PENGARUH PAJAK LINGKUNGAN TERHADAP EMISI : STUDI EKSPERIMENTAL [Universitas Diponegoro]. http://eprints.undip.ac.id/56515/1/15_ANGRAENI.pdf
Barus, E. B., & Wijaya, S. (2022). Penerapan Pajak Karbon Di Swedia Dan Finlandia Serta Perbandingannya Dengan Indonesia. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 5(2), 256–279. https://doi.org/10.31092/jpi.v5i2.1653
Cahyani, M. D., & Aminata, J. (2020). Peran Energi Terbarukan Dan Energi Nuklir : Analisis Empiris Environmental Kuznets Curve Di Negara Brics Periode 1996-2016. Diponegoro Journal of Economics, 9(1), 142–155.
Caselles, A., & SanzM, T. (2021). The use of energies as a tool to stabilize climate and world population. Int. J. Global Warming, 23(1), 91–109.
Gill, A. R., Riaz, R., & Ali, M. (2023). The asymmetric impact of financial development on ecological footprint in Pakistan. Environmental Science and Pollution Research. https://doi.org/10.1007/s11356-022-24384-9
Habiba, U., & Xinbang, C. (2022). The impact of financial development on CO2 emissions: new evidence from developed and emerging countries. Environmental Science and Pollution Research, 29, 31453–31466.
Hafiza, N. S., Sheikh, S. M., Sadiq, A., & Rahman, S. U. (2023). Effect of Financial Development , Economic Growth on Environment Pollution : Evidence from G-7 based ARDL Cointegration Approach. Pakistan Journal of Commerce and Social Science, 11(1), 68–79.
Hasni, R., Dridi, D., & Ben Jebli, M. (2023). Do financial development, financial stability and renewable energy disturb carbon emissions? Evidence from asia–pacific economic cooperation economics. Environmental Science and Pollution Research, 30(35), 83198–83213. https://doi.org/10.1007/s11356-023-28418-8
Khan, M., & Ozturk, I. (2021). Examining the direct and indirect effects of financial development on CO2 emissions for 88 developing countries. Journal of Environmental Management, 293(112812). https://doi.org/doi:https://doi.org/10.1016/j.jenvman.2021.112812
Li, X., Zhang, X., & Jia, T. (2023). Humanization of nature: testing the influences of urban park characteristics and psychological factors on collegers’ perceived restoration. Urban For Urban Green, 79:127806.
Lolo, L. D. F. A., Maulana, A. D., & Pasaribu, D. N. (2022). Transparansi Pajak Karbon: Digitalisasi Pajak Karbon Sebagai Katalisator Dalam Pembangunan Rendah Karbon di Indonesia. Jurist-Diction, 5(1), 205. https://doi.org/10.20473/jd.v5i1.32981
Nikensari, S. I., Destilawati, S., & Nurjanah, S. (2019). Studi Environmental Kuznets Curve Di Asia: Sebelum dan Setelah Millenium Development Goals. Jurnal Ekonomi Dan Pembangunan, 27(2), 11–25.
Omoke, P. C., Nwani, C., Effiong, E. L., & ... (2020). The impact of financial development on carbon, non-carbon, and total ecological footprint in Nigeria: new evidence from asymmetric dynamic analysis. … Science and Pollution …. https://doi.org/10.1007/s11356-020-08382-3
Palupi, P. G. S., Muchtar, M., & Sihombing, P. R. (2023). Pengaruh Pajak Karbon, Penggunaan Bahan Bakar Fosil, Dan Pertumbuhan PDB Terhadap Emisi Karbon. Jurnalku, 3(2), 119–127. https://doi.org/10.54957/jurnalku.v3i2.385
Pribadi, A. (2023). Indonesia Berpeluang Raup Keuntungan dari Penerapan Pajak Karbon. https://www.esdm.go.id/id/media-center/arsip-berita/indonesia-berpeluang-raup-keuntungan-dari-penerapan-pajak-karbon
Ren, X., Zhao, M., Yuan, R., & Li, N. (2023). Influence mechanism of financial development on carbon emissions from multiple perspectives. Sustainable Production and Consumption, 39, 357–372. https://doi.org/https://doi.org/10.1016/j.spc.2023.05.009
Ritchie, H., Roser, M., & Rosado, P. (2020). CO2 and Greenhouse Gas Emission. Our World in Data. https://ourworldindata.org/co2-emissions
Salim, A., & Sidiq, M. (2022). Dampak Pajak Karbon Terhadap Kelangsungan Bisnis. REMITTANCE; Jurnal Akuntansi Keuangan Dan Perbankan, 03(01). https://media.neliti.com/media/publications/525215-none-0112e92b.pdf
Sekaran, U., & Bougie, R. (2017). Research Methods for Business (seventh ed).
Tao, M., Sheng, M. S., & Wen, L. (2023). How does financial development influence carbon emission intensity in the OECD countries: Some insights from the information and communication technology perspective. Journal of Environmental Management, 335, 117553. https://doi.org/https://doi.org/10.1016/j.jenvman.2023.117553
Usman, M., & Hammar, N. (2021). … relationship between technological innovations, financial development, renewable energy, and ecological footprint: fresh insights based on the STIRPAT model for …. Environmental Science and Pollution Research. https://doi.org/10.1007/s11356-020-11640-z
Wang, J., Yang, L., & Yang, J. (2023). How sustainable environment is influenced by the foreign direct investment, financial development, economic growth, globalization, innovation, and urbanization in China. Environmental Science and Pollution Research, 30(17), 49889–49904. https://doi.org/10.1007/s11356-023-25634-0
Wen, Y., Song, P., Yang, D., & Gao, C. (2022). Does governance impact on the financial development-carbon dioxide emissions nexus in G20 countries. Plos One Collection Urban Transportation. https://doi.org/https://doi.org/10.1371/journal.pone.0273546
Widarjono, A. (2005). EKONOMETRIKA: Teori dan Aplikasi untuk Ekonomi dan Bisnis. Ekonisia.
WorldBank. (2023). What is Carbon Pricing? The World Bank. https://carbonpricingdashboard.worldbank.org/what-carbon-pricing
Zhao, Y. H. (2011). The Study of Effect of Carbon Tax on The International Competitiveness of Energy-Intensive Industries: An Empirical Analysis of OECD 21 Countries, 1992— 2008. Energy Procedia, 5, 1291–1302. https://doi.org/10.1016/j.egypro.2011.03.225
