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Tax policy on recovery of natural resource destruction has not been clearly governed in Indonesia. In fact, the taxpayers who involved in destructing natural resources should be held responsible for the recovery efforts in each environmental law cases that have criminal law implications. The penal aspect in preventive action aiming to prevent further damage of natural resources must be done. Thus, it needs integration between penal and non-penal policy as well as legal protection to the landowner and the state. This paper focuses to discuss the penal and non-penal aspect in tax regulations and its implementation of environmental law. It also focuses on legal protection to prevent further destruction of natural resources as well as the recovery of the environment. It is a normative legal study accompanies with a conceptual approach. This research aims to provide policy recommendation to revise tax regulations relates to environmental case law. So as the enforcement of tax law can be optimized in order to prevent the destruction of the environment and its recovery through administrative sanction and criminal law.