THE ROLE OF EXTENSIFICATION IN PLASTIC EXCISE SEGMENTATION TO REDUCE CONSUMPTION AND INCREASE STATE REVENUE: A SUSTAINABLE WASTE MANAGEMENT PERSPECTIVE
Kata Kunci:
Plastic Waste, Plastic Excise, Waste Management, Sustainable DevelopmentAbstrak
Indonesia faces significant challenges in managing plastic waste. Projections from the National Waste Management Information System (SIPSN) estimate that national waste generation will reach 50.06 million tons in 2025, with around 40 percent remaining unmanaged and entering the ocean. Each year, approximately 16.02 million tons of waste flow into Indonesian waters, threatening marine ecosystems. Despite waste management budget realization reaching IDR 61.86 billion in 2024 and absorption levels consistently exceeding 99 percent, environmental outcomes remain suboptimal. This condition highlights the need for stronger fiscal instruments that ensure administrative efficiency and directly reduce plastic consumption and improve environmental performance. Previous studies on plastic excise in Indonesia have generally applied uniform tax rates without considering segmentation based on product categories or environmental impact. In addition, research addressing excise as a dual fiscal–environmental instrument remains limited. This study aims to examine the role of extensification in segmented plastic excise as a more proportional alternative to conventional approaches. This research employs a qualitative policy analysis approach, supported by a comparative review of international practices in plastic taxation. The findings indicate that uniform excise rates are less effective in addressing varying environmental impacts across plastic products. A segmented excise system, based on product characteristics and environmental impact, is more effective in influencing consumption behavior while expanding fiscal capacity. This study contributes by proposing an extensification-based segmentation model that integrates environmental objectives with fiscal policy, providing practical insights for policymakers in designing more adaptive and sustainable plastic excise policies in Indonesia.
Referensi
Anugrah, B. (2020). Penganggaran dan Kebijakan dalam Manajemen Pengelolaan Sampah: Studi Kasus Kabupaten/Kota di Indonesia. -: Seknas Fitra.
Arrofi, F. M., & Tambunan, M. R. (2025). The Plastic Excise Policy Debate in Indonesia: A Narrative Policy Analysis. International Journal of Economics, Business and Management Research, 2.
Arrofi, F. M., & Tambunan, M. R. (2025). The Plastic Excise Policy Debate in Indonesia: A Narrative Policy Analysis Approach. International Journal of Economics, Business and Management Research, 11.
Convery, F. M. (2007). The most popular tax in Europe? Lessons from the Irish plastic bags levy. Environmental and Resource Economics, 38(1), 1–11.
Effendi, R., Salsabila, H., & Malik, A. (2018). PEMAHAMAN TENTANG LINGKUNGAN BERKELANJUTAN. eJournal Undip, 3.
Ghozali. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (9th ed.). Yogyakarta: Badan Penerbit Universitas Diponegoro.
Hendar, Rezasyah, T., & Sari, D. S. (2022). Diplomasi Lingkungan Indonesia melalui ASEAN dalam Menanggulangi Marine Plastic Debris. Padjadjaran Journal of International Relations (PADJIR) , 2.
JSTOR. (2023). Circular Economy and Plastics: A Gap-Analysis in ASEAN Member States.
Kehutanan, K. (2025). BA.029 KEMENTERIAN LINGKUNGAN HIDUP DAN KEHUTANAN . Jakarta.
Mabayo, V. (2025). The politics of banning plastics: lessons in policy effectiveness, public perception, and unintended consequences in select southeast Asian countries. GeoJournal 90, 289.
Nielsen, T. H. (2019). Need a bag? A review of public policies on plastic carrier bags – Where, how and to what effect? Waste Management, Elsevier.
Prayogi, P. A. (2023). Kajian Penerapan Plastic Tax sebagai Solusi Penanganan Masalah Lingkungan dalam Rangka Mendukung Pertumbuhan Ekonomi. Prosiding Seminar Nasional Ekonomi dan Perpajakan, 9.
Ramdlaningrum, H. (2024). Plastik dan Ketidakadilan dalam Insentif Pajak. Jakarta: Perkumpulan PRAKARSA.
Sagita, A., Sianggaputra, M. D., & Pratama, C. D. (2022). Analisis Dampak Sampah Plastik di Laut terhadap Aktivitas Nelayan Skala Kecil di Jakarta. BULETIN ILMIAH MARINA SOSIAL EKONOMI KELAUTAN DAN PERIKANAN, 2.
Saputra, A. I., Tambunan, S. C., & Yulianto, I. (2023). PLASTIC TAX AND CIRCULAR ECONOMY INCENTIVES TO TACKLE CLIMATE CHANGE (INDONESIAN CONTEXT). JURNAL BPPK, 2.
The politics of banning plastics: Lessons in policy from Southeast Asia. (2025). Springer.
Wang, Q. B. (2025). Impacts of plastic and paper bag legislation on consumer behavior in the United States: Evidence from Vermont. Environmental Economics and Policy Studies, 27, 455–469.
