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"Putusan Mahkamah Konstitusi (MK) Nomor 19/PUU-XXII/2024 telah mengubah landasan hukum mengenai pengenaan Pajak Barang dan Jasa Tertentu (PBJT) atas layanan Sehat Pakai Air (SPA), dengan menyatakan bahwa frasa “SPA” dan “mandi uap” dalam UU Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Daerah (UU HKPD) tidak lagi memiliki kekuatan hukum mengikat. Penelitian ini bertujuan untuk menganalisis latar belakang pengajuan judicial review oleh asosiasi industri SPA, alasan konstitusional MK dalam mengabulkan permohonan tersebut, serta mengkaji implikasi putusan terhadap regulasi perpajakan dan industri SPA di Indonesia. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan paradigma post-positivisme, serta teknik pengumpulan data melalui studi pustaka dan wawancara mendalam dengan pelaku usaha, akademisi, dan perwakilan pemerintah. Analisis dilakukan menggunakan model evaluasi kebijakan publik dari William N. Dunn yang mencakup dimensi efektivitas, kecukupan, responsivitas, dan ketepatan. Hasil penelitian menunjukkan bahwa pengenaan PBJT atas SPA sebelum putusan MK dianggap tidak adil dan tidak sesuai dengan karakteristik layanan SPA sebagai bagian dari jasa kesehatan preventif dan promotif. MK mengabulkan permohonan judicial review karena pajak hiburan atas SPA dinilai bertentangan dengan hak atas kesehatan yang dijamin UUD 1945. Namun, implementasi putusan MK belum sepenuhnya tercermin dalam regulasi daerah dan kebijakan administratif pemerintah, sehingga menimbulkan ketimpangan perlakuan dan ketidakpastian hukum bagi pelaku usaha. Diperlukan langkah strategis dari pemerintah pusat dan daerah untuk merevisi peraturan, memperjelas klasifikasi layanan SPA, serta memperkuat koordinasi lintas kementerian guna memastikan kebijakan perpajakan yang adil, tepat sasaran, dan konstitusional.

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The Constitutional Court Decision Number 19/PUU-XXII/2024 has shifted the legal foundation regarding the imposition of the Specific Goods and Services Tax (PBJT) on Sehat Pakai Air (SPA) health services, by declaring that the terms “SPA” and “steam bath” in Law Number 1 of 2022 concerning the Fiscal Relationship between the Central Government and Regional Governments (UU HKPD) no longer have legally binding force. This study aims to analyze the background behind the judicial review filed by the SPA industry association, the Constitutional Court’s reasoning in granting the petition, and the implications of the decision for tax regulation and the SPA industry in Indonesia. The research employs a qualitative approach with a post-positivist paradigm, and data were collected through literature review and in-depth interviews with business actors, academics, and government representatives. The analysis is based on William N. Dunn’s public policy evaluation model, which includes the dimensions of effectiveness, adequacy, responsiveness, and appropriateness. The findings show that the imposition of PBJT on SPA services prior to the Constitutional Court’s decision was considered unjust and inconsistent with the nature of SPA services as part of preventive and promotive health services. The Constitutional Court granted the judicial review on the grounds that imposing an entertainment tax on SPA services violates the constitutional right to health guaranteed by the 1945 Constitution. However, the implementation of the Court's decision has not yet been fully reflected in regional regulations and government administrative policies, resulting in unequal treatment and legal uncertainty for business actors. Strategic steps are needed from both central and regional governments to revise existing regulations, clarify the classification of SPA services, and strengthen inter-ministerial coordination to ensure a fair, targeted, and constitutionally aligned taxation policy."

"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."