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dc.contributor.authorSUNARNO, SUNARNO
dc.contributor.authorANGGIA, PUTRI
dc.date.accessioned2020-05-14T06:27:08Z
dc.date.available2020-05-14T06:27:08Z
dc.date.issued2019-07-30
dc.identifier.urihttp://repository.umy.ac.id/handle/123456789/33469
dc.description.abstractDisruptive era triggers to a complex proposes on the limited spatial zone of countries. Incorporating a harmonious nexus among economic missions and ecological requirements is a must. Policy holders are encouraged for Inventing the tools or due mechanisms of budgeting and tax system to harness a environmental degradation become supreme. This research is intended to design the theoretical and practical nexuses among the role of tax legal system, environmental legal system in tackling environmental damages. The type of research is a doctrinal based study to find out accurate principles and supported also by the approach of sociological legal study to make sure the invented principles have been examined. Thus, Mix method approach is driven accomplish the comprehensive proposes of study. The research has found out the results that strategic and interdependency nexuses among the tax legal system and environmental legal system in incorporating the workable principles and taxation governance to tackling the environmental degradation. The principles have the roles for the cores to realise the functions: the budgeting functions in term of achieving the people prosperity and the regulating functions in term for performing the sustainable development. The existing taxation governance is still placed in the wide range of gab among the hopes and the practices. The hopes illustrate that the both tax functions are targeted to formulate many efforts to overcome the environmental damages and incorporated comprehensively in the taxation legal system but in fact this principle has been considered as economic and politic burdens or it could be internalized for only the complement components. It is urgent to design an environmental principle based systemic legal taxation that supported by the visionary policy, responsive laws, well organized and coordinated institutions, effective functions of law enforcement, high empowered civil societiesen_US
dc.language.isoenen_US
dc.subjectsupremacy, green tax, surmount, environmental detrimenten_US
dc.subjectsupremacy, green tax, surmount, environmental detrimenten_US
dc.titleTHE SUPREMACY ON THE GREEN TAX PALICY FOR SURMOUNTING THE ENVIRONMENTAL DETRIMENTS IN INDONESIAen_US
dc.typeArticleen_US


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