庇古万税作为印尼经济发展的支持制度

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-07-28 DOI:10.47153/afs23.4332022

Mohammad Rizal Gaffar, Nugroho Hardiyanto, W. Rafdinal

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引用次数: 0

摘要

工业发展是衡量一个国家经济发展水平的重要指标。另一方面，今天一些行业的发展对其他行业产生了负面影响。这种情况导致了人民经济发展的不平等，一些政党获得了更大的利润，而另一些政党则被迫为其他政党获得的利润付出高昂的代价。本研究旨在分析庇古税是降低负外部性影响的有效答案之一。本研究使用了与研究主题相关的书籍、互联网和文献中的负外部性和庇古税数据。结果表明，庇古税可以成为纠正工业活动造成的负面外部性的一种媒介，以便为印度尼西亚所有公民带来公平的经济发展。

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Pigouvan Tax as a Support System for Economic Development of Indonesia

Industrial development is an important factor in measuring a country's economic development. On the other hand, the development of several industries today has had a negative impact on other industries. This situation results in the unequal economic development of the people, where some parties get bigger profits and other parties are forced to pay dearly for the profits that other parties get. This study aims to analyze the Pigouvian Tax is one of the effective answers to reduce the impact of negative externalities. This study uses data on negative externalities and Pigouvian Tax from books, the Internet, and literature related to the research topic. The result indicates that the Pigouvian Tax can be a medium for correcting negative externalities as a result of industrial activities in order to bring equitable economic development for all citizens of Indonesia.

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.