[ABSTRAK
Dalam rangka merealisasi pertumbuhan ekonomi agar meningkatkan dayaserap tenaga kerja dan kesejahteraan masyarakat, telah terjadi peningkatankegiatan industri. Peningkatan kegiatan industri yang mengandalkan energi fosildalam jangka panjang dapat memicu kontribusi emisi semakin tinggi yang tidakdiperhitungan melalui pasar produsen dan konsumen. Perlu upaya pemerintahagar terjadi transformasi pergeseran dari industri tinggi karbon (high carbonindustries) ke aktivitas industri ke arah resoruces efficiency dan mendorongpenggunaan sumber energi baru terbarukan menuju industri rendah karbon (lowcarbon industries). Seperti yang terjadi di berbagai Negara, untuk mendoronginvestasi dan kegiatan di sektor industri rendah karbon, Pemerintah memberikanberbagai insentif pajak. Namun berbagai insentif yang secara fiscal jugamerupakan subsidi pemerintah melalui pengorbanan penerimaan pajak tersebut,dirasakan belum cukup efektif. Disertasi ini bertujuan merekonstruksi kebijakaninsentif pajak untuk mendorong industri rendah karbon. Analisa hasil penelitiandimaksudkan untuk menggambarkan dan mengevaluasi kondisi kebijakan insentifpajak saat ini, menganalisa faktor-faktor penghambat dan kelemahan instrumenkebijakan insentif pajak serta mengusulkan desain rekonstruksi kebijakan insentifpajak yang dapat dibangun menuju industri rendah karbon di Indonesia. Penelitianini menggunakan paradigma kronstruktivisme dan menggunakan qualitatif systemdynamics.Hasil evaluasi menunjukan insentif pajak masih diberikan secara parsial,tersebar, serta belum terfokus pada upaya penurunan emisi gas rumah kaca (GRK)pada sektor industri sehingga kebijakan insentif pajak dinilai masih belum efektif.Berdasarkan lima kriteria prinsip perpajakan yang ideal menunjukkan bahwaadministrasi pelaksanaan pemberian insentif pajak tidak sederhana. Insentif pajaktidak bersifat netral dan tidak menarik industri karena tidak ekonomis. Peraturanpajak yang tidak transparan dan birokrasi pemerintah telah menghambat sehinggaimplementasinya masih sulit. Hambatan dan kelemahan pemberian insentif pajakyaitu kurangnya koordinasi para implementor kebijakan, pengukuran insentif yangbelum optimal, tidak adanya blueprint pengembangan industri, dan kebijakanyang tidak memihak industri dalam negeri dan industri kecil. Desain rekonstruksikebijakan insentif pajak yang diusulkan harus mempertimbangkan empat aspekyaitu prinsip pemberian insentif pajak, bentuk insentif pajak, manfaat insentifpajak dan syarat pemberian insentif pajak. Desain rekonstruksi insentif pajak yangditawarkan diyakini dapat menjadi kunci untuk mendorong perubahan perilakuindustri ke arah efisiensi energi dan beralih ke energi baru terbarukan untukmendorong industri rendah karbon dan menghasilkan keunggulan kompetitif.;

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ABSTRACT
To realize the economic growth that absorpt of labor and improve thewelfare society there has been an increase in industrial activities.The increase ofindustrial activities which still rely on fossil fuels in the long term can lead tohigher emission contribution. This emission is not calculated in producer andconsumer markets.It should be the government's efforts to transform high-carbonindustries to resources efficiency of industrial activity. The government alsoshould encourage the use of renewable energy sources towards low carbonindustries. In many countries, to encourage investment and activities at lowcarbon industries, the goverment provide the tax incentives. However variousfiscal incentives which are also a government subsidy through the sacrifice of thetax revenue, is not effective. This research is aimed to analize why thereconstruction design of tax incentives policies is needed that would lead to lowcarbonindustries. This research applies qualitative system dynamics and Nvivo.The evaluation result show that the tax incentives schemes are grantedpartial, scattered, and have not focused on efforts to reduce green house gases(GHG) emissions in the industrial sectors thus tax incentive policies have notbeen effective.The evaluation results based on five ideal principles of taxationshow that the tax administration implementation are not simple. In addition, taxincentives are not neutral and not efficient. Further, tax rules are not transparentand the government bureaucracy implementation is still complicated. Barriersand weaknesses of the tax incentives are caused by firstly, lack of coordinationamong the policy implementor, secondly, insentives measurements are notoptimal, thirdly, lack of industrial development blueprint and lastly, policies tendto be pro-capitalist. The reconstruction of proposed tax incentive policies have toconsider four aspects which consists of the principle of grant, the type, the benefitand the terms of tax incentives. Reconstruction design of tax incentives offered isbelieved to be the key driving to change industry behavior towards energyefficiency, switching the use of conventional energy toward renewable energy,encouraging low-carbon industries and generating competitive advantage.;To realize the economic growth that absorpt of labor and improve thewelfare society there has been an increase in industrial activities.The increase ofindustrial activities which still rely on fossil fuels in the long term can lead tohigher emission contribution. This emission is not calculated in producer andconsumer markets.It should be the government's efforts to transform high-carbonindustries to resources efficiency of industrial activity. The government alsoshould encourage the use of renewable energy sources towards low carbonindustries. In many countries, to encourage investment and activities at lowcarbon industries, the goverment provide the tax incentives. However variousfiscal incentives which are also a government subsidy through the sacrifice of thetax revenue, is not effective. This research is aimed to analize why thereconstruction design of tax incentives policies is needed that would lead to lowcarbonindustries. This research applies qualitative system dynamics and Nvivo.The evaluation result show that the tax incentives schemes are grantedpartial, scattered, and have not focused on efforts to reduce green house gases(GHG) emissions in the industrial sectors thus tax incentive policies have notbeen effective.The evaluation results based on five ideal principles of taxationshow that the tax administration implementation are not simple. In addition, taxincentives are not neutral and not efficient. Further, tax rules are not transparentand the government bureaucracy implementation is still complicated. Barriersand weaknesses of the tax incentives are caused by firstly, lack of coordinationamong the policy implementor, secondly, insentives measurements are notoptimal, thirdly, lack of industrial development blueprint and lastly, policies tendto be pro-capitalist. The reconstruction of proposed tax incentive policies have toconsider four aspects which consists of the principle of grant, the type, the benefitand the terms of tax incentives. Reconstruction design of tax incentives offered isbelieved to be the key driving to change industry behavior towards energyefficiency, switching the use of conventional energy toward renewable energy,encouraging low-carbon industries and generating competitive advantage., To realize the economic growth that absorpt of labor and improve thewelfare society there has been an increase in industrial activities.The increase ofindustrial activities which still rely on fossil fuels in the long term can lead tohigher emission contribution. This emission is not calculated in producer andconsumer markets.It should be the government's efforts to transform high-carbonindustries to resources efficiency of industrial activity. The government alsoshould encourage the use of renewable energy sources towards low carbonindustries. In many countries, to encourage investment and activities at lowcarbon industries, the goverment provide the tax incentives. However variousfiscal incentives which are also a government subsidy through the sacrifice of thetax revenue, is not effective. This research is aimed to analize why thereconstruction design of tax incentives policies is needed that would lead to lowcarbonindustries. This research applies qualitative system dynamics and Nvivo.The evaluation result show that the tax incentives schemes are grantedpartial, scattered, and have not focused on efforts to reduce green house gases(GHG) emissions in the industrial sectors thus tax incentive policies have notbeen effective.The evaluation results based on five ideal principles of taxationshow that the tax administration implementation are not simple. In addition, taxincentives are not neutral and not efficient. Further, tax rules are not transparentand the government bureaucracy implementation is still complicated. Barriersand weaknesses of the tax incentives are caused by firstly, lack of coordinationamong the policy implementor, secondly, insentives measurements are notoptimal, thirdly, lack of industrial development blueprint and lastly, policies tendto be pro-capitalist. The reconstruction of proposed tax incentive policies have toconsider four aspects which consists of the principle of grant, the type, the benefitand the terms of tax incentives. Reconstruction design of tax incentives offered isbelieved to be the key driving to change industry behavior towards energyefficiency, switching the use of conventional energy toward renewable energy,encouraging low-carbon industries and generating competitive advantage.]