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

Evita Fauzi, Universitas Negeri Yogyakarta, Indonesia
Rovino Pratama, Universitas Negeri Yogyakarta, Indonesia
Rahmat Aditya, Universitas Negeri Yogyakarta, Indonesia
Defani Mahestina, Universitas Negeri Yogyakarta, Indonesia
Nainta Agustanta, Universitas Negeri Yogyakarta, Indonesia

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.

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DOI: https://doi.org/10.21831/joppar.v1i3.21805

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