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"Tesis ini membahas tentang analiasa terhadap proses penetapan pajak lingkungan dalam Undang - Undang nomor 32 Tahun 2009 tentang perlindungan dan pengelolaan lingkungan hidup. Tujuan penelitian yang akan dicapai adalah untuk mendeskripsikan proses perumusan dan penetapan pajak lingkungan dalam undang - undang nomor 32 tahun 2009, keterlibatan pemangku kepentingan dalam proses perumusan serta pandangan pemangku kepentingan terhadap isu pajak lingkungan. Penelitian ini menggunakan metode Regulatory Impact Analysis. Data didapatkan melalui wawancara mendalam terhadap pembuat kebijakan Pemerintah dan DPR serta stake holder KADIN dan KEHATI serta dilengkapi dengan dokumen yang berkaitan dengan proses pembuatan Undang - Undang nomor 32 tahun 2009. Dengan metode ini diharapkan informasi yang didapatkan untuk menggambarkan bagaimana keterlibatan pemangku kepentingan dalam setiap tahapan proses perumusan pajak lingkungan. Dari hasil penelitian ini disimpulkan bahwa proses pembentukan UU nomor 32/2007 yang mengacu kepada UU nomor 10 tahun 2004 dilakukan dalam waktu yang relatif singkat sehingga tidak melibatkan stakeholder dalam setiap tahapan proses pembentukan undang - undang yang pada akhirnya ditemukan ketidakserasian pandangan pemerintah dengan pemangku kepentingan terhadap pajak lingkungan sebagaimana yang dimuat dalam UU 32/2009. Disamping itu tidak analisa manfaat dan biaya yang dilakukan dalam proses perumusan undang - undang tersebut.

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This study focused on analyzing the process of assessment process of environmental tax in the Act of number 32 of 2009 on Protection and Environmental Management. The purpose of this research is to describe the process of formulation and assessment process of environmental tax in the Act of number 32 of 2009, and the stakeholders involvement in the formulation process also their point of view about environmental tax issue.

The methodology used Regulatory Impact Analysis. Data were obtained through in depth interviews with Policy Maker Government and DPR and Stakeholders KADIN and KEHATI and data also equipped with documents which are related to the process of making Act number 32 of 2009. Through this methodology, the writer expected any information gained were able to describe how far the Stakeholders involvement in every stages of formulation environmental tax process.

Based on the result of this research I conclude that the process of Law - Making number 32 2007 which refer to Act number 10 in 2004 had been done in very short time so that there were no Stakeholders were involved in its process. Finally, in this research found discrepancies point of view between government and environmental tax's Stakeholder as contained in constitution number 32 2009. In addition to, there were no cost and benefit analysis in that process."

"Kualitas udara yang memburuk, terutama akibat emisi dari sektor transportasi, menunjukkan perlunya kebijakan yang lebih responsif dan berkelanjutan. Selama ini, pendekatan command- and-control belum cukup efektif, sehingga diperlukan instrumen ekonomi seperti pajak untuk mendorong perubahan perilaku. Pajak Kendaraan Bermotor (PKB) yang saat ini diterapkan belum menginternalisasi emisi karbon, meskipun kendaraan bermotor jelas menghasilkan eksternalitas berupa polusi udara. Penelitian ini bertujuan untuk menganalisis peluang dan tantangan dalam mengintegrasikan emisi karbon ke dalam mekanisme perhitungan PKB di Indonesia. Selain itu, penelitian juga meninjau kebijakan serupa di Malaysia, yaitu Lesen Kenderaan Motor (LKM), yang secara tidak langsung sudah mencerminkan dimensi lingkungan melalui dasar pengenaan berbasis kapasitas mesin. Penelitian dilakukan menggunakan pendekatan kualitatif melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukkan bahwa PKB berbasis emisi memiliki potensi besar untuk menjadi instrumen pajak lingkungan, meningkatkan penerimaan daerah, serta memberikan disinsentif terhadap penggunaan kendaraan pribadi. Namun, sejumlah tantangan juga muncul, seperti ketidakjelasan otoritas pemungutan, belum tersedianya alat ukur emisi yang akurat, risiko meningkatnya tunggakan pajak akibat beban biaya yang tinggi, serta keterbatasan penginternalisasian emisi atas kendaraan bermotor secara umum. Oleh karena itu, penelitian ini merekomendasikan strategi implementasi dan harmonisasi kebijakan PKB berbasis emisi karbon yang adil, terintegrasi, dan mendukung perlindungan lingkungan. Penelitian lanjutan disarankan untuk mengkaji Pajak Bahan Bakar Kendaraan Bermotor (PBBKB) sebagai alternatif pajak lingkungan yang berpotensi lebih mencerminkan emisi aktual kendaraan.

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Deteriorating air quality, especially due to emissions from the transport sector, shows the need

for more responsive and sustainable policies. So far, the command-and-control approach has not been effective enough, so economic instruments such as taxes are needed to encourage behavior change. The Motor Vehicle Tax (PKB) that is currently implemented has not internalized carbon emissions, even though motor vehicles clearly produce externalities in the form of air pollution. This research aims to analyze opportunities and challenges in integrating carbon emissions into the PKB calculation mechanism in Indonesia. In addition, the study also reviewed a similar policy in Malaysia, namely the Lesen Kenderaan Motor (LKM), which indirectly reflects the environmental dimension through the basis of engine capacity-based imposition. The research was conducted using a qualitative approach through in-depth interviews and literature studies. The results of the study show that emission based PKB has great potential to become an environmental tax instrument, increase regional revenue, and provide a disincentive to the use of private vehicles. However, a number of challenges also arise, such as the lack of clarity of the collection authority, the lack of accurate emission measuring instruments, the risk of increasing tax arrears due to high-cost burdens, and the limitation of internalizing emissions of motor vehicle in general. Therefore, this study recommends strategies for implementing and harmonizing an emission-based motor vehicle tax policy that is fair, integrated, and supports environmental protection. Further research is suggested to examine the Motor Vehicle Fuel Tax (PBBKB) as an alternative to environmental taxes that have the potential to better reflect the actual emissions of vehicles."