Article Sidebar

Download
PDF
Statistic
Read Counter : 129 Download : 95

Main Article Content

Abstract

This study discusses the problems of implementing carbon tax as an instrument for reducing greenhouse gas emissions and promoting sustainable economy in Indonesia. The carbon tax, which is regulated in Law No. 7 of 2021 and Government Regulation No. 50 of 2022, aims to minimize carbon emissions from the electricity, transportation, and manufacturing industries. However, its implementation has significant socioeconomic impacts, including increased production costs, higher prices, and pressure on people's purchasing power, especially among the lower-middle class. A normative analysis was conducted using a statute approach, a conceptual approach, and a comparative approach by examining the practices of other countries, such as Sweden, which has successfully integrated carbon tax with fiscal incentives, and Australia, which has demonstrated the negative risks of carbon tax without social compensation. The results of the study show that the unilateral implementation of carbon taxes can threaten public welfare and economic stability, thus requiring an ideal mechanism based on the principles of sustainable economics. This mechanism includes providing fiscal incentives, developing renewable energy such as geothermal, biomass, and solar energy, and implementing transparent and effective carbon trading, including cap and trade and emission offset systems. With this strategy, carbon emissions can be reduced effectively without sacrificing economic growth and social welfare. These findings emphasize the need for inclusive, adaptive carbon tax policies that are integrated with economic incentives, clean technology, and multi-stakeholder participation as a model for sustainable environmental management.

Keywords

Carbon Tax Sustainable Economy Community Welfare Renewable Energy Crbon Trading

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author Biography

Arya Anasta Adam Sutedjo, Universitas Indonesia

Faculty of Law

How to Cite
Sutedjo, A. A. A. (2025). PROBLEMS IN THE IMPLEMENTATION OF CARBON TAXES AS AN INSTRUMENT TO PROMOTE A SUSTAINABLE ECONOMY IN INDONESIA: PROBLEMATIKA PENERAPAN PAJAK KARBON SEBAGAI INSTRUMEN PENDORONG EKONOMI BERKELANJUTAN DI INDONESIA. Constitutional Law Society, 4(2), 173–188. https://doi.org/10.36448/cls.v4i2.111
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Affandi, A., Fikriansyah, I., Putra, M. B. H., Widyaswari, R. A. P., & Peace, Y. (2025). Hubungan Antara Pajak Karbon, Penggunaan Energi Fosil, dan Pertumbuhan Ekonomi Terhadap Emisi Karbon di Negara Uni Eropa. Integrative Perspectives of Social and Science Journal, 2(2 Maret), 1478-1494.
  2. Amiruddin and Zainal Asikin, Pengantar Metode Penelitian Hukum, Ctk. Keenam (Jakarta: Rajawali Pers, 2012).
  3. Anggi Prastyono, F. S. (Vol. 08, No. 01, 2024). Subsidi Kendaraan Bermotor Listrik Berbasis Baterai: Seberapa Besar Dampak Terhadap Masyarakat Indonesia? Jurnal Edunomika.
  4. Anugrah, N. (2023, 1 November ). Kesatuan Pengelolaan Hutan, Kunci Strategis Kurangi Emisi Sektor Kehutanan. Diakses pada tanggal 9 november 2024. Pukul 05.14 WIB. Lihat dalam https://ppid.menlhk.go.id/berita/siaran-pers/7480/kesatuan-pengelolaan-hutan-kunci-strategis-kurangi-emisi-sektor-kehutanan
  5. Asian Development Bank (ADB), Carbon Pricing for Green Recovery and Growth in Asia (November 2021), Manila: ADB, 2021. See inside https://www.adb.org/sites/default/files/publication/746511/carbon-pricing-green-recovery-growth.pdf
  6. Cahyono, B. (2021). Asas Pemungutan Pajak Dalam Pajak Penghasilan Transaksi Saham. Jurnal Sekolah Tinggi Perpajakan Indonesia.
  7. Center, K. I. (Agustus 2022). Indonesia Carbn Trading Handbook. Katadata Insight Center.
  8. Climate Transparency Report 2021; Our World in Data.
  9. DDTCNEWS, R. (2021, 15 Agustus Minggu). Penjelasan Arcandra Tahar Soal Plus Minus Penerapan Pajak Karbon. Diakses pada tanggal 9 Desember 2024 pukul 04.13 WIB. Lihat dalam https://news.ddtc.co.id/berita/nasional/32009/penjelasan-arcandra-tahar-soal-plus-minus-penerapan-pajak-karbon
  10. Elsa, H. U. ( Vol. 6, No. 2, 18 November Tahun 2022). Menimbang Kesiapan Penerapan Carbon Pricing di Indonesia dengan Studi pada Kanada, Britania Raya, dan Australia. Jurnal Pajak Indonesia.
  11. https://documents.worldbank.org/en/publication/documents-reports/documentdetail/099045006072224607
  12. https://managenergy.ec.europa.eu/publications/renewables-2023-analysis-and-forecast-2028_en?prefLang=sk
  13. https://www.oecd.org/en/publications/effective-carbon-rates-2021_0e8e24f5-en.html
  14. Indonesia Research Institute for Decarbonization, Perdagangan Karbon sebagai Solusi Perubahan Iklim. Diakses pada tanggal 22 November 2024 pukul 08.00 WIB. Lihat dalam https://irid.or.id/perdagangan-karbon-sebagai-solusi-perubahan-iklim/
  15. Kumarasiri, J. (Vol. 28 No. 3, 2020). The Australian carbon tax: corporate perceptions, responses and motivations. Emerald, Meditari Accountancy Research.
  16. Limanseto, H. (2022, 25 Oktober). Akselerasi Net Zero Emissions, Indonesia Deklarasikan Target Terbaru Penurunan Emisi Karbon. Kementerian Koordinator Bidang Perekonomian, accessed on November 21, 2024 at 2:00 a.m WIB. See inside https://ekon.go.id/publikasi/detail/4652/akselerasi-net-zero-emissions-indonesia-deklarasikan-target-terbaru-penurunan-emisi-karbon
  17. Madani. (2023). Emisi CO2 Fosil Dunia Mencapai Rekor Tertinggi pada Tahun 2023 Indonesia Menduduki Sepuluh Besar Penyumbang Emisi. Madaniberkelanjutan.id, accessed on November 21, 2024 at 2:00 a.m WIB. See inside https://madaniberkelanjutan.id/siaran-pers-emisi-co2-fosil-dunia-mencapai-rekor-tertinggi-pada-tahun-2023-indonesia-menduduki-sepuluh-besar-penyumbang-emisi/
  18. Maghfirani, H. N., Hanum, N., & Amani, R. D. (2022). Analisis tantangan penerapan pajak karbon di Indonesia. Juremi: Jurnal Riset Ekonomi, 1(4), 314-321.
  19. Mintz-Woo, K., Dennig, F., Liu, H., & Schinko, T. (2021). Carbon pricing and COVID-19. Climate Policy, 21(10), 1272-1280. See also in https://iesr.or.id/mencari-tahu-arti-pajak-karbon-dan-apa-saja-yang-kena-pajak-karbon/
  20. Munawaroh, L., Amsiah, H. N., Djuru, M. D. A., & Shafrani, Y. S. (2025). Dampak Perubahan Iklim Terhadap Aktivitas Ekonomi Kota Purwokerto. Jurnal Akademik Ekonomi Dan Manajemen, 2(2), 783-796.
  21. Newell, P., & Mulvaney, D. (2013). The political economy of the ‘just transition’. The geographical journal, 179(2), 132-140.
  22. Nur Azizi MJ, A. K. (Mei 2023). Perdagangan Karbon: Mendorong Mitigasi Perubahan Iklim Diantara Mekanisme Pasar dan Prosedur Hukum. Jurnal Selat, Vol. 10, No. 2.
  23. Nurul Amaliah Afrida, L. H. (Vol 4 No. 1 Januari 2023). Urgensi Pemenuhan Hak Warga Negara Menurut Perspektif Welfare State di Indonesia. Journal Administrative and Sosial Science.
  24. Peter Mahmud Marzuki, Penelitian Hukum (Jakarta: Kencana Prenada Media Group, 2013).
  25. Rolnick, D., Donti, P. L., Kaack, L. H., Kochanski, K., Lacoste, A., Sankaran, K., … Bengio, Y. (2023, February 28). Tackling Climate Change with Machine Learning. ACM Computing Surveys. Association for Computing Machinery. https://doi.org/10.1145/3485128.
  26. Santoso, R. (2024, 29 Januari s.d 4 Februari). Upaya Pengurangan Emisi dan Insentif Karbon. Isu Sepekan Bidang Ekkuinbang, Komisi IV DPR.
  27. Soerjono Soekanto, Pengantar Penelitian Hukum (Jakarta: UI Pres, 1984).
  28. Sukmana, O. (2016). Konsep dan Desain Negara Kesejahteraan (Welfare State). Sospol, 2(1), 103-122.
  29. Sulyani, A. S. (Vol. 13, No.18, September 2021). Pajak Karbon sebagai Instrumen Pembangunan Rendah Karbon di Indonesia. Pusat Penelitian Badan Keahlian DPR RI.
  30. Transparency, C. (2021). Laporan Climate Transparency: Membandingkan Aksi Iklim G20 Menuju Net Zero. Jakarta: Climate Transparency.
  31. Warhidatun Maratus Solechah, S. (Volume 8, Nomor 1, Februari 2023). Pembangunan Ekonomi Berkelanjutan sebagai Kepentingan Nasional Indonesia dalam Presidensi G20. Dialektika : Jurnal Ekonomi dan Ilmu Sosial.
  32. Wulandari, F. (2023, 12 September). Bisa Tekan Emisi, Begini Penjelasan Mekanisme Perdagangan Karbon. Diakses pada tanggal 9 november 2024. Pukul 05.20 WIB. Lihat dalam https://www.voaindonesia.com/a/bisa-tekan-emisi-begini-penjelasan-mekanisme-perdagangan-karbon/7149933.html
  33. Yudha, W. A. (2023). Strategi Pengembangan Energi Baru Terbarukan dalam rangka Ketahanan Energi. Jakarta: Lembaga Ketahanan Nasional Republik Indonesia.
  34. Yufi Mohammad Ulil Albad, H. T. (Vol. 8, Nomor 2, April 2024). Efektivitas Pajak Karbon: Studi Literatur. Owner: Riset & Jurnal Akuntansi.
  35. Ye Duan, N. L. (2017). Research on CO2 Emission Reduction Mechanism of China's Iron and Steel Industry under Various Emission Reduction Policies . Energies.