PERSEPSI MASYARAKAT TERHADAP ISU PAJAK LINGKUNGAN DI KABUPATEN KEPULAUAN SIAU TAGULANDANG BIARO (SITARO)

This study aims to enrich the literature on public policy, especially tax
policy environment is important to protect the natural kseimbangan and
to contribute to the government about how this environmental tax
policy should be implemented in the future with regard to the interests
of local communities are far remote.
This study used a qualitative approach to the sources of data used are
primary data in the form of interviews with stakeholders, such as
governments, small businesses, and the general public and secondary
data such as library materials, such as laws and regulations on
environmental taxes. Objects in this study is Sitaro Islands Regency
(Sitaro).
The results of this study indicate that the level of awareness of the
various parties in Sitaro Islands District is still lacking; There are three
areas that must be considered government in formulating tax policy
environment that is the process of establishing an environmental tax
policy, the imposition of environmental tax rate basis and management
of environmental taxes; Environmental taxes can serve as regulatory
functions and functions budgetair; Public perceptions of the
environmental tax is the first goal for the interest in protecting the
environment from pollution and the second is to increase government
revenue; The local government is considered more appropriate in
determining the environmental tax policy than the central government
since the area is more aware of the conditions of their respective regions;
Environmental taxes can be applied as long as proportionally; Sitaro
Islands District which is a remote area already requires an environmental
tax for air pollution that is currently underway and is used to protect the
local ecosystem.