PERAN PAJAK PIGOUVIAN DALAM MEMINIMALKAN DAMPAK EKSTERNAL KERUSAKAN LINGKUNGAN GLOBAL (SYSTEMATIC LITERATURE REVIEW)

This study aims to evaluate papers discussing Pigouvian Taxes to find theoretical and practical novelty related to Pigouvian Taxes that are useful for preventing external environmental damage globally. This research used a literature procedure following Hoque (2014) with modifications, including keyword analysis to map themes. The articles to be reviewed were identified by entering the search keywords “Pigouvian Tax” and “external impact” in the Google Scholar database. After applying a set of criteria, 50 journal articles were used in the subsequent analysis and determined the theoretical findings along with the application of the Pigouvian Tax. The findings of this study show that Pigouvian Tax has an impact in various sectors such as environment, economy, policy, industry, law, and social. In addition, Pigouvian Tax is able to minimize the impact of negative externalities and many countries have implemented this tax to reduce negative externalities.