Accounting and Finance Studies
Vol. 2 No. 3 (2022): Issue: July

Pigouvan Tax as a Support System for Economic Development of Indonesia

Mohammad Rizal Gaffar (Unknown)
Nugroho Hardiyanto (Politeknik Negeri Bandung)
Wahyu Rafdinal (Politeknik Negeri Bandung)



Article Info

Publish Date
28 Jul 2022

Abstract

Industrial development is an important factor in measuring a country's economic development. On the other hand, the development of several industries today has had a negative impact on other industries. This situation results in the unequal economic development of the people, where some parties get bigger profits and other parties are forced to pay dearly for the profits that other parties get. This study aims to analyze the Pigouvian Tax is one of the effective answers to reduce the impact of negative externalities. This study uses data on negative externalities and Pigouvian Tax from books, the Internet, and literature related to the research topic. The result indicates that the Pigouvian Tax can be a medium for correcting negative externalities as a result of industrial activities in order to bring equitable economic development for all citizens of Indonesia.

Copyrights © 2022






Journal Info

Abbrev

afs

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide ...