Proceedings of the International Conference For Democracy and National Resilience (ICDNR 2021)

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Tax Policy of Electric-Based Vehicles to Realize Human Rights for a Good Environment in Indonesia

Authors
Rahayu Subekti*, Fida Nisrina Iftinani*, fidaiftinani@student.uns.ac.id, Icha Rahmawati*, ichachaca_68@student.uns.ac.id
Faculty of law, Universitas Sebelas Maret Surakarta, Central Java, Indonesia
*Corresponding author. Email: rahayusubekti0211@staff.uns.ac.id
Corresponding Authors
Rahayu Subekti, Fida Nisrina Iftinanifidaiftinani@student.uns.ac.id, Icha Rahmawatiichachaca_68@student.uns.ac.id
Available Online 21 December 2021.
DOI
10.2991/assehr.k.211221.004How to use a DOI?
Keywords
Technology; Electric cars; Government Support; Payment of taxes
Abstract

This article was intended to find out the policy of taxation of electric-based vehicles to realize human rights related to a good environment. This policy is carried out to reduce emissions, so that the principle of state responsibility for the right to the environment can be fulfilled. The research method used was qualitative and data collection or library methods, because these methods are sufficient to obtain research results. The government and BUMN must pioneer the use of national electric cars by using electric cars created by the youth of the nation as their operational official vehicles. This was done as an initial step to open the electric car market segment so that the public could see the seriousness of the government in developing the national electric car industry. In accordance with Government Regulation Number 73 of 2019 concerning Taxable Goods Classified as Luxury in the Form of Motor Vehicles Subject to PPnBM which applies to electric-based vehicles. This regulation was issued to support the government’s policy to accelerate the reduction of exhaust emissions from motor vehicles. That way, people will get Human Rights that people have the right for a good and healthy environment.

Copyright
© 2021 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference For Democracy and National Resilience (ICDNR 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
21 December 2021
ISBN
10.2991/assehr.k.211221.004
ISSN
2352-5398
DOI
10.2991/assehr.k.211221.004How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Rahayu Subekti
AU  - Fida Nisrina Iftinani
AU  - Icha Rahmawati
PY  - 2021
DA  - 2021/12/21
TI  - Tax Policy of Electric-Based Vehicles to Realize Human Rights for a Good Environment in Indonesia
BT  - Proceedings of the International Conference For Democracy and National Resilience (ICDNR 2021)
PB  - Atlantis Press
SP  - 19
EP  - 25
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211221.004
DO  - 10.2991/assehr.k.211221.004
ID  - Subekti2021
ER  -