Redesign of electricity sector tax incentives based on SDGs and green energy in realizing golden indonesia 2045
Year: 2025
Type: article
Abstract: Purpose: This aim of the research is to explore the redesign of tax incentives in Indonesia's electricity sector, focusing on aligning these incentives with the Sustainable Development Goals (SDGs) and green energy initiatives. Methodology/approach: A qualitative approach was employed in this study, combining primary and secondary data sources. Primary data were collected through interviews with experts in SDGs, renewable energy practitioners, and representatives from the Fiscal Policy Agency. Secondary data were obtained through a comprehensive review of relevant literature, policies, and regulations. Data analysis was conducted using a descriptive method that includes data reduction, data presentation, and conclusion drawing/verification. Findings: The study found that while tax incentives such as tax holidays, allowances, and import duty exemptions have been introduced to promote renewable energy, their implementation has not yet fully optimized investment in this sector. Practical and Theoretical contribution/Originality: Practically, this study contributes to fiscal policy discussions by recommending adjustments to tax incentives that are more closely aligned with SDGs and green energy goals. Theoretically, this study expands stakeholder theory by emphasizing the role of public-private collaboration and the need for inclusive policies to achieve long-term energy sustainability. Research Limitation: The limitation of this study is the lack of real-time data access regarding the implementation of tax incentives in the field, particularly in the renewable energy sector in remote areas.
Source: Jurnal Akademi Akuntansi
Institution: Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan
Language: English
Field: Energy
Domain: Physical Sciences
Open Access status: diamond
OpenAlex ID: W4410520301