Implementation of the Carbon Tax Policy in Indonesia
Concepts and Challenges Towards Net Zero Emissions 2060
DOI:
https://doi.org/10.30656/ajudikasi.v7i1.6464Kata Kunci:
Implementation, Carbon, Tax, Policy, EmissionsAbstrak
The current increase in the earth's temperature and significant climate change have a negative impact on the sustainability of all living things. Indonesia is one of the countries that is committed to suppressing greenhouse gas production through a carbon tax policy regulated in the Law on Harmonization of Tax Regulations as a net zero emission instrument. However, until now, this carbon tax policy has not been realized by the government because it is hindered by several factors, such as unclear plans for implementing carbon tax implementation and determining effective tax rates due to limited resources and inadequate capacity. This study aims to examine the concepts and challenges of implementing a carbon tax as a net zero emission instrument after the enactment of the Tax Harmonization Law in Indonesia. The research method used is normative-juridical, with a statutory approach and a conceptual approach using secondary data obtained through library research. Based on research results, the implementation of a carbon tax in the national tax agency is considered very important and must be carried out immediately to restore environmental damage due to carbon dioxide emissions, which have been agreed to be reduced by 29% in 2030 and achieve net zero emissions in 2060. Therefore, the government needs to immediately finalize derivative regulations regarding the carbon tax mechanism and other accompanying policies so that every carbon produced can be taxed to increase national tax efficiency.
Unduhan
Referensi
A. Buku
Gruber, Jonathan. Public Finance and Public Policy. Edisi Keti. United States: Worth Publishers, 2010.
Humphreys, John. “Exploring a Carbon Tax for Australia.†Australia, 2007.
Rangkuti, Siti Sundari. Hukum Lingkungan dan Kebijaksanaan Lingkungan Nasional. Edisi Kedu. Surabaya: Airlangga University Press, 2000.
Rasjidi, Lily. Dasar-Dasar Filsafat Hukum. Bandung: Citra Aditya Bakti, 1990.
Suandy, Erly. Hukum Pajak. Jakarta: Salemba Empat, 2009.
B. Jurnal
Affandi, RMT Nurhasan, Fuad Azmi, Windy Dermawan, Gilang Nur Alam, dan Emil Mahyudin. “Implikasi Bantuan Uni Eropa terhadap Indonesia: Suatu Analisis Pembangunan Internasional dan Keamanan Lingkungan.†ijd-demos 4, no. 1 (10 April 2022). https://doi.org/10.37950/ijd.v4i1.206.
Barus, Eykel Bryken, dan Suparna Wijaya. “Penerapan Pajak Karbon di Swedia dan Finlandia serta Perbandingannya dengan Indonesia.†Jurnal Pajak Indonesia 5, no. 2 (2021): 256–79.
Elsa, Hadijjah Ummini, dan Rachmad Utomo. “Menimbang Kesiapan Penerapan Carbon Pricing di Indonesia dengan Studi pada Kanada, Britania Raya, dan Australia.†JURNAL PAJAK INDONESIA (Indonesian Tax Review) 6, no. 2 (2022): 410–35.
Harris, Rahadyan Fajar, dan Muhammad Fariz Adhyaksa Ramadhan. “Formulasi Yuridis Terhadap Urgensi Perancangan Kebijakan Pajak Karbon Sebagai Pendorong Transisi Energi Baru Terbarukan Berdasarkan Pancasila.†Ikatan Penulis Mahasiswa Hukum Indonesia Law Journal 2, no. 2 (2022): 157–71. https://doi.org/https://doi.org/10.15294/ipmhi.v2i2.54653.
Irama, Ade Bebi. “PERDAGANGAN KARBON DI INDONESIA: KAJIAN KELEMBAGAAN DAN KEUANGAN NEGARA.†Info Artha 4, no. 1 (2020): 83–102.
Maghfirani, Hilwa Nurkamila, Namira Hanum, dan Roidah Dzata Amani. “Analisis Tantangan Penerapan Pajak Karbon.†Juremi: Jurnal Riset Ekonomi 1, no. 4 (2022): 314–21. https://doi.org/https://doi.org/10.53625/juremi.v1i4.746.
Meng, Sam, Mahinda Siriwardana, dan Judith McNeill. “The Environmental and Economic Impact of the Carbon Tax in Australia.†Environmental and Resource Economics 54, no. 3 (12 Maret 2013): 313–32. https://doi.org/10.1007/s10640-012-9600-4.
Pamungkas, Bima Niko, dan Vissia Dewi Haptari. “Analisis Skema Pengenaan Pajak Karbon Di Indonesia Berdasarkan United Nations Handbook Mengenai Penerapan Pajak Karbon Oleh Negara Berkembang.†JURNAL PAJAK INDONESIA (Indonesian Tax Review) 6, no. 2 (2022): 357–367.
Pandey, Fhandy, Yanif Dwi Kuntjoro, Arifuddin Uksan, dan Sri Sundari. “Rencana Penerapan Pajak Karbon di Indonesia.†Jurnal Kewarganegaraan 6, no. 2 (2022): 2899–2905. https://doi.org/https://doi.org/10.31316/jk.v6i2.3175.
Pratama, Bintang Adi, Muhammad Agra Ramadhani, Putri Meiarta Lubis, dan Amrie Firmansyah. “Implementasi Pajak Karbon Di Indonesia: Potensi Penerimaan Negara Dan Penurunan Jumlah Emisi Karbon.†JURNAL PAJAK INDONESIA (Indonesian Tax Review) 6, no. 2 (2022): 368–374. https://doi.org/https://doi.org/10.31092/jpi.v6i2.1827
Ratnawati, Dian. “Carbon Tax Sebagai Alternatif Kebijakan Untuk Mengatasi Eksternalitas Negatif Emisi Karbon di Indonesia.†Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik 1, no. 2 (2016): 53–67.
Saputra, Agustinus Imam. “Pajak Karbon Sebagai Sumber Penerimaan Negara dan Sistem Pemungutannya.†Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 3, no. 1 (2021): 56–71.
Selvi, Notika Rahmi, dan Idar Rachmatulloh. “Urgensi Penerapan Pajak Karbon Di Indonesia.†Jurnal Reformasi Administrasi: Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani 7, no. 1 (2020): 29–34.
Tjoanto, Alexander Kevin, dan Maria Tambunan. “Tantangan dan Strategi dalam Proses Implementasi Kebijakan Pajak Karbon.†Jurnal Riset Akuntansi & Perpajakan (JRAP) 9, no. 02 (30 Desember 2022): 237–48. https://doi.org/10.35838/jrap.2022.009.02.20.
C. Peraturan Perundang-Undangan
Undang-Undang Dasar Negara Republik Indonesia 1945.
Undang-Undang Republik Indonesia Nomor 16 Tahun 2016 tentang Pengesahan Paris Agreement to the United Nations Framework Convention on Climate Change.
Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.
Peraturan Presiden Nomor 98 Tahun 2021 tentang Penyelenggaraan Nilai Ekonomi Karbon (NEK).
D. Website
Asen, Elke. “Carbon Taxes in Europe.†Tax Foundation, 2021. https://taxfoundation.org/carbon-taxes-in-europe-2021/.
Darmawan, Agus Dwi. “Harga Batu Bara Newcastle Bertahan di Level US$ 173 per Ton (Selasa, 21 Maret 2023.†databoks, 2023. https://databoks.katadata.co.id/datapublish/2023/03/21/harga-batu-bara-newcastle-bertahan-di-level-us-173-per-ton-selasa-21-maret-2023.
Houghton, John. “Global Warming.†Reports on Progress in Physics 68, no. 6 (2005): 1343. https://doi.org/10.1088/0034-4885/68/6/R02.
Kementerian Lingkungan Hidup dan Kehutanan Republik Indonesia. “Indonesia Menandatangani Perjanjian Paris tentang Perubahan Iklim.†Kementerian Lingkungan Hidup dan Kehutanan Republik Indonesia, 2016. http://ppid.menlhk.go.id/siaran_pers/browse/298.
Matt McGrath. “Perubahan iklim: Suhu terpanas dalam sejarah, gelombang panas lebih intens, laporan IPCC berisi ‘kode merah bagi umat manusia.’†BBC News, 2021. https://www.bbc.com/indonesia/dunia-58146664.
Organisation for Economic Co-operation and Development. “Environment at a Glance Indicators.†OECD, 2020. https://www.oecd-ilibrary.org/sites/ac4b8b89-en/index.html?itemId=/content/publication/ac4b8b89-en.
Pranita, Ellyvon. “Polusi Udara di Indonesia Peringkat 1 di Asia Tenggara dan Peringkat 17 Negara Paling Berpolusi di Dunia.†Kompas.com, 2022. https://www.kompas.com/sains/read/2022/04/07/123100123/polusi-udara-di-indonesia-peringkat-1-di-asia-tenggara-dan-peringkat-17?page=all.
Sutrisno, Eri. “Dana Perbaikan Lingkungan Mulai Mengucur.†Indonesia.Go.Id, 2021. https://indonesia.go.id/kategori/editorial/2883/dana-perbaikan-lingkungan-mulai-mengucur.
Tax Foundation. “Carbon Tax.†Tax Foundation, 2020. https://taxfoundation.org/tax-basics/carbon-tax/.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
All articles in Ajudikasi : Jurnal Ilmu Hukum can be disseminated provided they include the identity of the article and the source of the article (Ajudikasi : Jurnal Ilmu Hukum). The publisher is not responsible for the contents of the article. The content of the article is the sole responsibility of the author
Ajudikasi : Jurnal Ilmu Hukum is lincensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
.png)
.png)
.png)
.png)
.png)
