Legal and Taxation Analysis of Carbon Tax: Implications for Sustainable Taxation and Environmental Policy
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Published:
Dec 17, 2023
Keywords:
Environment, Carbon Tax, Law
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Abstract
The issue of environmental degradation has become a controversial topic in recent decades. This research aims to explore the legal and taxation implications of carbon tax on taxation policy and environmental sustainability in Indonesia. This research methodology with a literature review approach allows the researcher to collect various sources of information from various sources, such as national journals, books, or international journals. The research found that the implementation of carbon tax has become an increasingly popular approach to reducing greenhouse gas emissions and addressing climate change. In the Indonesian context, implementing a carbon tax requires careful planning and careful consideration of its economic and social impacts. It is important to incorporate complementary policies, incentives for renewable energy sources, social support for low-income households, electric vehicle incentives, appropriate carbon tax rate setting, harmonisation of carbon tax and carbon trading policies, and a strong monitoring system. With strong government commitment and wise policy design, carbon tax implementation in Indonesia can help address the challenges of climate change while maintaining long-term economic health.
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How to Cite
Hervyani, V. (2023). Legal and Taxation Analysis of Carbon Tax: Implications for Sustainable Taxation and Environmental Policy. ProBisnis : Jurnal Manajemen, 14(6), 535–546. https://doi.org/10.62398/probis.v14i6.356
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Sutartib, Muh., and Aditya Subur Purwana. “Tantangan Administrasi Pengenaan Pajak Karbon di Indonesia.” Jurnal Anggaran dan Keuangan Negara Indonesia (Akurasi) 3, no. 2 (January 2021): 38–55. https://doi.org/10.33827/akurasi2021.vol3.iss2.art127.
Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Buku :
Yoro, K. O., & Daramola, M. O. (2020). CO2 emission sources, greenhouse gases, and the global warming effect. In Advances in carbon capture (pp. 3-28). Woodhead Publishing.
Yuliandri dan Ari Wirya Dinata. (2019). Pembentukan Peraturan Perundang-Undangan dalam Sistem Presidensial di Indonesia. Jurnal Majelis Media Aspirasi Konstitusi, no 1, 39.
Bonsu, N. O. (2020). Towards a circular and low-carbon economy: Insights from the transitioning to electric vehicles and net zero economy. Journal of Cleaner Production, 256, 120659.
Boyce, J. K. (2018). Carbon pricing: effectiveness and equity. Ecological Economics, 150, 52-61.
Chen, W., Zhou, J. F., Li, S. Y., & Li, Y. C. (2017). Effects of an energy tax (carbon tax) on energy saving and emission reduction in Guangdong province-based on a CGE model. Sustainability, 9(5), 681.
DDTC News. (2020). Apa Itu Pajak Karbon?. Available online from: https://news.ddtc.co.id/apa-itu-pajak- karbon-24649 (diakses 2 November, 2023)
Febiola, S., Edbert, F., Ariffin, M., & Sanjaya, R. (2023). Carbon Tax As An Implementation Of The Polluter Pays Principle In Indonesia. Realism: Law Review, 1(2), 1-19.
Ghazouani, A., Xia, W., Ben Jebli, M., & Shahzad, U. (2020). Exploring the role of carbon taxation policies on CO2 emissions: contextual evidence from tax implementation and non-implementation European Countries. Sustainability, 12(20), 8680.
Hasan, M. A., Mamun, A. A., Rahman, S. M., Malik, K., Al Amran, M. I. U., Khondaker, A. N. & Alismail, F. S. (2021). Climate change mitigation pathways for the aviation sector. Sustainability, 13(7), 3656.
IEC. (2020). 6 Sumber Polusi Udara di Dunia. Available online from: https://environmentindonesia.com/6-sumber-polusi-udara-di-dunia/ (diakses 2 November, 2023).
Kiow, T. S., Salleh, M. F. M., & Kassim, A. A. B. M. (2017). The determinants of individual taxpayers’ tax compliance behaviour in peninsular malaysia. International Business and Accounting Research Journal, 1(1), 26-43.
KLHK. Roadmap Nationally Determined Contribution (NDC) Adaptasi Perubahan Iklim. Jakarta: Kementerian Lingkungan Hidup dan Kehutanan Republik Indonesia, 2020.
Marilang. (2017). Menimbang Paradigma Keadilan Hukum Progresif. Jurnal Konstitusi, 14(2), 316. https://doi.org/10.31078/jk1424
Mavrodieva, A. V., & Shaw, R. (2020). Disaster and climate change issues in Japan’s Society 5.0—A discussion. Sustainability, 12(5), 1893.
Mengistu, A. T., Benitez, P., Tamru, S., Medhin, H., & Toman, M. (2019). Exploring carbon pricing in developing countries: A macroeconomic analysis in Ethiopia. Sustainability (Switzerland), 11(16).
Mongabay. (2021). Kebijakan Ekologi Provinsi Kaltara Atasi Dampak Perubahan Iklim. Available online from: https://www.mongabay.co.id/2021/11/01/kebijakan- ekologiprovinsi- kaltara-atasi-dampak-perubahan-iklim/ (diakses 2 November, 2023)
Mongabay. (2021). Kebijakan Ekologi Provinsi Kaltara Atasi Dampak Perubahan Iklim. Available online from: https://www.mongabay.co.id/2021/11/01/kebijakan- ekologiprovinsi- kaltara-atasi-dampak-perubahan-iklim/ (diakses 2 November, 2023).
Ohta, H. (2017). Economic Growth through Distribution of Income in Japan: Road to Stable Growth with Progressive Income Tax System. Ritsumeikan International Study, 84-111.
Pamungkas, Bima Niko & Haptari, Dewi Vissia. (2022). Analisis Skema Pengenaan Pajak Karbon di Indonesia Berdasarkan United Nations Handbook Mengenai Penerapan Pajak Karbon Oleh Negara Berkembang. Jurnal Pajak Indonesia, 6(2), 357-367. https://doi.org/10.31092/jpi.v6i2.1843
Ratnawati, D. (2016). Carbon Tax Sebagai Alternatif Kebijakan Untuk Mengatasi Eksternalitas Negatif Emisi Karbon di Indonesia. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, 1(2), 53-67.
Renner, S., Lay, J., & Schleicher, M. (2019). The effects of energy price changes: heterogeneous welfare impacts and energy poverty in Indonesia. Environment and Development Economics, 24(2), 180-200.
Rogers-Glabush, Julie. (2015). IBFD International Tax Glossary (7th ed.). Amsterdam: IBFD
Saputra, Agustinus Imam. “Pajak Karbon Sebagai Sumber Penerimaan Negara dan Sistem Pemungutannya.” Jurnal Anggaran dan Keuangan Negara Indonesia (Akurasi) 3, no. 1 (January 2021): 56–71. https://doi.org/10.33827/akurasi2021.vol3.iss1.art96.
Setiawan, P., & Iswati, S. (2019). Carbon emissions disclosure, environmental management system, and environmental performance: evidence from the plantation industries in indonesia. Indonesian Journal of Sustainability Accounting and Management, 3(2), 215â-226.
Shapiro, A. F. & Metcalf G. (2021). The Macroeconomic Effects of a Carbon Tax to Meet the US Paris Agreement Target: The Role of Firm Creation and Technology Adoption. Washington DC: Resources for the Future.
Sutartib, Muh., and Aditya Subur Purwana. “Tantangan Administrasi Pengenaan Pajak Karbon di Indonesia.” Jurnal Anggaran dan Keuangan Negara Indonesia (Akurasi) 3, no. 2 (January 2021): 38–55. https://doi.org/10.33827/akurasi2021.vol3.iss2.art127.
Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Buku :
Yoro, K. O., & Daramola, M. O. (2020). CO2 emission sources, greenhouse gases, and the global warming effect. In Advances in carbon capture (pp. 3-28). Woodhead Publishing.
Yuliandri dan Ari Wirya Dinata. (2019). Pembentukan Peraturan Perundang-Undangan dalam Sistem Presidensial di Indonesia. Jurnal Majelis Media Aspirasi Konstitusi, no 1, 39.