TINJAUAN KRITIS DISKURSUS PENERAPAN GREEN TAX DALAM PERSPEKTIF KHALIFATULLAH FIL ARDH

Abstract

This study aims to criticize the practice of green tax within the framework of human nature as a caliph on earth. This research used a humanist-theocentric approach that started from understanding human nature (fitrah) as a khalifatullah fil ardh first, then self-reflection from that role is used to criticize the reality being studied. This research also analyzed and used a literature study from books, websites, and some of research related to green tax. The results of this study showed that the application of green tax essentially deviated from the core objectives of green tax. Instead of improving the environment, it turns out that it is not purely for environmental improvement, but for the business environment. The application of the green tax ultimately betrayed the noble purpose of human nature on its own earth. This paper hopefully will become a study material, an afterthought (muhasabah,) and change the point of view that has dimensions of worship in green tax implementation so it is pure to protect the earth.