NET ZERO EMISSION: TINJAUAN URGENSI PAJAK KARBON DAN IMPLEMENTASI DI INDONESIA

Evita Wardatul Fauzi, Rovino Risqi Pratama, Rahmat Aditya, Defani Mahestina, Nainta Agustanta

Abstract


Perubahan iklim yang menjadi isu krusial secara global menjadikan banyak negara berupaya untuk menciptakan kebijakan dan peraturan ekologi dalam mengurangi jumlah emisi karbon yang berlebihan ke lingkungan. Adanya pajak karbon menjadi alternatif instrumen kebijakan untuk mengarahkan kegiatan sosial maupun ekonomi ke arah mitigasi polusi karbon. Studi ini berfokus mengkaji lebih mendalam terkait kebijakan pajak karbon mulai dari urgensi hingga implementasinya di Indonesia. Metode yang digunakan melalui pendekatan kualitatif deskriptif yang bersumber dari berbagai literatur ilmiah dan publikasi pemerintah. Hasilnya menunjukkan bahwa krisis iklim juga menjadi perhatian pemerintah Indonesia dan komitmen yang ditunjukkan melalui pembentukan regulasi hingga implementasi pajak karbon secara terbatas melalui skema cap and tax. 

Full Text:

PDF

References


L. Wang, L. Wang, Y. Li, and J. Wang, “A century-long analysis of global warming and earth temperature using a random walk with drift approach,” Decis. Anal. J., vol. 7, no. April, p. 100237, 2023, doi: 10.1016/j.dajour.2023.100237.

Z. Jia, B. Lin, and X. Liu, “Rethinking the equity and efficiency of carbon tax: A novel perspective,” Appl. Energy, vol. 346, no. June, p. 121347, 2023, doi: 10.1016/j.apenergy.2023.121347.

M. Wang, Y. Li, M. Li, W. Shi, and S. Quan, “Will carbon tax affect the strategy and performance of low-carbon technology sharing between enterprises?,” J. Clean. Prod., vol. 210, pp. 724–737, 2019, doi: 10.1016/j.jclepro.2018.10.321.

G. Leslie, “Tax induced emissions? Estimating short-run emission impacts from carbon taxation under different market structures,” J. Public Econ., vol. 167, pp. 220–239, 2018, doi: 10.1016/j.jpubeco.2018.09.010.

W. Chen and Z. H. Hu, Using evolutionary game theory to study governments and manufacturers’ behavioral strategies under various carbon taxes and subsidies, vol. 201. Elsevier B.V., 2018. doi: 10.1016/j.jclepro.2018.08.007.

A. Berry, “The distributional effects of a carbon tax and its impact on fuel poverty: A microsimulation study in the French context,” Energy Policy, vol. 124, no. October 2018, pp. 81–94, 2019, doi: 10.1016/j.enpol.2018.09.021.

B. Lin and Z. Jia, “The energy, environmental and economic impacts of carbon tax rate and taxation industry: A CGE based study in China,” Energy, vol. 159, pp. 558–568, 2018, doi: 10.1016/j.energy.2018.06.167.

S. Yan and G. S. Eskeland, “Greening the vehicle fleet: Norway’s CO2-Differentiated registration tax,” J. Environ. Econ. Manage., vol. 91, pp. 247–262, 2018, doi: 10.1016/j.jeem.2018.08.018.

C. Lawley and V. Thivierge, “Refining the Evidence: British Columbia’s Carbon Tax and Household Gasoline Consumption,” Energy J., vol. 39, no. 2, pp. 35–61, 2018, doi: 10.5547/01956574.39.2.claw.

C. T. K.-H. Stadtländer, “Qualitative, Quantitative, and Mixed-Methods Research,” Microbe Mag., vol. 4, no. 11, pp. 485–485, 2009, doi: 10.1128/microbe.4.485.1.

E. Dull and S. P. Reinhardt, “An analytic approach for discovery,” CEUR Workshop Proceedings, vol. 1304. pp. 89–92, 2014.

B. A. Pratama, M. A. Ramadhani, P. M. Lubis, and A. Firmansyah, “Implementasi Pajak Karbon Di Indonesia: Potensi Penerimaan Negara Dan Penurunan Jumlah Emisi Karbon,” J. PAJAK Indones. (Indonesian Tax Rev., vol. 6, no. 2, pp. 368–374, 2022, doi: 10.31092/jpi.v6i2.1827.

A. P. Salsabila and T. H. Sitabuana, “Urgensi Penerapan Pajak Karbon Berdasarkan Undang-Undang Harmonisasi Peraturan Perpajakan,” Nusant. J. Ilmu Pengetah. Sos., vol. 7, no. 2, pp. 408–420, 2020.

Z. Zhang, J. Qu, and J. Zeng, “A quantitative comparison and analysis on the assessment indicators of greenhouse gases emission,” J. Geogr. Sci., vol. 18, no. 4, pp. 387–399, 2008, doi: 10.1007/s11442-008-0387-8.

Selvi, N. Rahmi, and I. Rachmatulloh, “Urgensi Penerapan Pajak Karbon Di Indonesia,” J. Reformasi Adm., vol. 7, no. 1, pp. 29–34, 2020.

J. Samidjo and Y. Suharso, “Memahami pemanasan global dan perubahan iklim [Understanding global warming and climate change],” Pawiyatan, vol. 24, no. 2, pp. 1–10, 2017, [Online]. Available: http://e-journal.ikip-veteran.ac.id/index.php/pawiyatan

D. P. Lubis, “Pengaruh Perubahan Iklim Terhadap Keanekaragaman Hayati Di Indonesia,” J. Geogr., vol. 3, no. 2, pp. 107–117, 2011.

T. Suryati, F. Salim, and Titiresmi, “Pemanasan Global dan Keanekaragaman Hayati,” J. Teknol. Lingkung., vol. 8, no. 1, pp. 61–68, 2007.

D. P. van Vuuren et al., “The representative concentration pathways: An overview,” Clim. Change, vol. 109, no. 1, pp. 5–31, 2011, doi: 10.1007/s10584-011-0148-z.

C. D. Harvell et al., “Climate warming and disease risks for terrestrial and marine biota,” Science (80-. )., vol. 296, no. 5576, pp. 2158–2162, 2002, doi: 10.1126/science.1063699.

C. M. Braisier, “Phytophthora cinnamomi and oak decline in southern Europe. Environmental constraints including climate change,” Ann. des Sci. For., vol. 53, no. 2–3, pp. 347–358, 1996, doi: 10.1051/forest:19960217.

E. Wollenberg, S. J. Vermeulen, E. Girvetz, A. M. Loboguerrero, and J. Ramirez-Villegas, “Reducing risks to food security from climate change,” Glob. Food Sec., vol. 11, pp. 34–43, 2016, doi: 10.1016/j.gfs.2016.06.002.

C. Zhao et al., “Temperature increase reduces global yields of major crops in four independent estimates,” Proc. Natl. Acad. Sci. U. S. A., vol. 114, no. 35, pp. 9326–9331, 2017, doi: 10.1073/pnas.1701762114.

J. Rahimi, J. Y. Mutua, A. M. O. Notenbaert, K. Marshall, and K. Butterbach-Bahl, “Heat stress will detrimentally impact future livestock production in East Africa,” Nat. Food, vol. 2, no. 2, pp. 88–96, 2021, doi: 10.1038/s43016-021-00226-8.

Khambali, Pemanasan Global dan Gangguan Kesehatan serta Mitigasinya. 2019. [Online]. Available: https://jurusankebidanan.poltekkesdepkes-sby.ac.id/wp-content/uploads/2020/01/25.Pngrg_.pdf

C. A. Horowitz, “Introductory Note to Paris Agreement,” Int. Leg. Mater., vol. 55, no. 4, pp. 740–755, 2016.

M. Khan, “Polluter-Pays-Principle: The Cardinal Instrument for Addressing Climate Change,” Laws, vol. 4, no. 3, pp. 638–653, 2015, doi: 10.3390/laws4030638.

A. Fremstad and M. Paul, “The Impact of a Carbon Tax on Inequality,” Ecol. Econ., vol. 163, no. April 2019, pp. 88–97, 2019, doi: 10.1016/j.ecolecon.2019.04.016.

M. Hájek, J. Zimmermannová, K. Helman, and L. Rozenský, “Analysis of carbon tax efficiency in energy industries of selected EU countries,” Energy Policy, vol. 134, no. August, p. 110955, 2019, doi: 10.1016/j.enpol.2019.110955.

B. N. Pamungkas and V. D. Haptari, “Analisis Skema Pengenaan Pajak Karbon Di Indonesia Berdasarkan United Nations Handbook Mengenai Penerapan Pajak Karbon Oleh Negara Berkembang,” J. PAJAK Indones. (Indonesian Tax Rev., vol. 6, no. 2, pp. 357–367, 2022, doi: 10.31092/jpi.v6i2.1843.

F. Y. Woma and M. Madalina, “Formulasi Kebijakan Penerapan Pajak Karbon Di Indonesia,” J. Demokr. dan Ketahanan Nas., vol. 1, no. 1, pp. 68–78, 2022.

D. Nong, P. Simshauser, and D. B. Nguyen, “Greenhouse gas emissions vs CO2 emissions: Comparative analysis of a global carbon tax,” Appl. Energy, vol. 298, p. 117223, 2021, doi: 10.1016/j.apenergy.2021.117223.

https://iesr.or.id/en/agenda-iesr/media-briefing-preparing-for-indonesias-energy-transition-anticipating-its-implications-and-launching-the-indonesia-energy-transition-dialogue-ietd-2023, diakses Desember 2023.

https://unfccc.int/process-and-meetings/what-is-the-united-nations-framework-convention-on-climate-change, diakses Desember 2023.

https://www.lse.ac.uk/granthaminstitute/explainers/what-is-the-unframework-convention-on-climate-change-unfccc/, diakses Desember 2023.

https://www.indonesia.go.id/narasi/indonesia-dalam-angka/ekonomi/dari-indonesia-untuk-paru-paru-dunia?lang=1?lang=1?lang=1?lang=1?lang=1?lang=1?lang=1?lang=1?lang=1?lang=1?lang=1?lang=1, diakses Desember 2023.

https://news.ddtc.co.id/bagaimana-negara-negara-di-dunia-menerapkan-pajak-karbon---30201, diakses Desember 2023.

https://peraturan.bpk.go.id/Home/Details/185162/uu-no-7-tahun-2021, diakses Desember 2023.

https://www.dpr.go.id/dokjdih/document/uu/UU_2007_28.pdf, diakses Desember 2023.




DOI: https://doi.org/10.21831/joppar.v8i3.20713

Refbacks

  • There are currently no refbacks.




SUPPORTED BY:

 

 

INDEX BY:

on Progress