OPTIMIZATION STRATEGY FOR CARBON TAX IN SUPPORTING THE 2060 NET ZERO EMISSION TARGET

Angelo Fernando, Andreas Bambang Daryatno

Abstract


This study analyzes the role of the carbon tax as an environmental fiscal policy instrument in supporting Indonesia’s Net Zero Emission (NZE) 2060 target. The carbon tax functions not only as a source of state revenue but also as an emission control tool encouraging industries to adopt cleaner energy. Using a qualitative descriptive and evaluative approach, the study reviews literature, government regulations, and corporate sustainability reports. The findings reveal that implementation challenges persist, including industrial readiness, emission monitoring systems, and policy coordination. However, with progressive tax rates, revenue allocation for renewable energy, and just transition mechanisms, the carbon tax can effectively support sustainable development. The study concludes that a well-designed and equitable carbon tax policy can strengthen Indonesia’s transition toward a low-carbon economy and the NZE 2060 goal

Full Text:

PDF

References


Arifin, Z., & Siagian, R. (2024). Quo vadis ketahanan iklim: Analisis kebijakan pajak karbon sebagai pertambahan pendapatan Indonesia. Jurnal BPPK, Kementerian Keuangan Republik Indonesia. Diakses dari https://jurnalbppk.kemenkeu.go.id/jurnalbppk/article/view/764

Badan Perencanaan Pembangunan Nasional (BAPPENAS). (2021). Low Carbon Development: A Paradigm Shift Towards a Green Economy in Indonesia. Jakarta: Kementerian PPN/Bappenas. Diakses dari https://lcdi-indonesia.id/publications

Dye, T. R. (2017). Understanding public policy (15th ed.). Boston, MA: Pearson Education.

Faz, A., Rahmawati, T., Widiarto, B., & Irfansyah, M. (2024). The implementation and challenges of carbon tax to reduce emissions in Indonesia. Jurnal Demokrasi dan Hukum, 3(1), 45–58. Diakses dari https://jurnal.stih-adhyaksa.ac.id/index.php/jjd/article/view/37

Fidiana, F. (2024). Is the carbon tax a harmful tax? Evidence from Indonesia. SSRN Electronic Journal. Diakses dari https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4785545

Holzinger, K., & Sommerer, T. (2023). Carbon taxation and emission trading systems: Comparative perspectives from OECD countries. OECD Policy Papers, No. 78. Paris: OECD Publishing. Diakses dari https://www.oecd.org/environment/

Intergovernmental Panel on Climate Change (IPCC). (2021). Climate Change 2021: The Physical Science Basis. Contribution of Working Group I to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change. Cambridge, United Kingdom: Cambridge University Press. Diakses dari https://www.ipcc.ch/report/ar6/wg1/

Iqbal, M., & Diana, P. (2024). Predicting optimal tariff of Indonesia’s carbon tax: A reflection on Japan and Singapore. International Journal of Social Science and Business, 8(1), 112–125. Diakses dari https://ejournal.undiksha.ac.id/index.php/IJSSB/article/download/89592/31605/260798

Kementerian Energi dan Sumber Daya Mineral Republik Indonesia. (2023). Laporan tahunan sektor energi dan emisi karbon Indonesia tahun 2023. Jakarta: KESDM.

Kementerian Keuangan Republik Indonesia. (2022). Long Term Strategy on Low Carbon and Climate Resilience (LTS-LCCR) 2050 Indonesia. Jakarta: Kementerian Keuangan RI. Diakses dari https://fiskal.kemenkeu.go.id/lts-lccr

Manurung, H., Boedoyo, P., & Sundari, S. (2024). Pajak karbon di Indonesia dalam upaya mitigasi perubahan iklim dan pertumbuhan ekonomi berkelanjutan. Jurnal Pajak dan Keuangan Negara, 6(2), 89–102. Diakses dari https://journal.upy.ac.id/index.php/pkn/article/view/3171

Nicholson, W., & Snyder, C. (2017). Microeconomic theory: Basic principles and extensions (12th ed.). Boston, MA: Cengage Learning.

Nugroho, A., & Santosa, B. (2023). The challenges of implementing carbon tax in Indonesia. Studies in Social Science and Education Management Journal, 5(2), 30–45. Diakses dari https://ejournal.aibpmjournals.com/index.php/ssem/article/view/2735

OECD. (2021). Taxing energy use for sustainable development: Opportunities for energy tax and subsidy reform in selected developing countries. Paris: OECD Publishing. Diakses dari https://doi.org/10.1787/energy-use-2021-en

OECD. (2023). Effective carbon rates 2023: Pricing carbon emissions through taxes and emissions trading. Paris: OECD Publishing. Diakses dari https://doi.org/10.1787/efc3e9ea-en

PT Semen Indonesia (Persero) Tbk. (2024). SIG Sustainability Report 2023: Building a Sustainable Future. Surabaya: PT Semen Indonesia (Persero) Tbk. Diakses dari https://sig.id/investor/reports/sustainability/

PT Semen Indonesia (Persero) Tbk. (2024). Laporan Keberlanjutan dan Kinerja Lingkungan (LKHK) 2023. Surabaya: PT Semen Indonesia (Persero) Tbk. Diakses dari https://sig.id/investor/reports/

Stiglitz, J. E. (2021). The price of inequality: How today's divided society endangers our future. New York, NY: W. W. Norton & Company.

Tietenberg, T. H., & Lewis, L. (2020). Environmental and natural resource economics (12th ed.). New York, NY: Routledge.

Undang-Undang Republik Indonesia Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. (2021). Jakarta: Sekretariat Negara Republik Indonesia.

Wahyuni, S., Fajar, A., & Sujatmoko, B. (2023). The road to net-zero emission in Indonesia: Legal loopholes in national carbon tax scheme. Jurnal Mimbar Hukum, Universitas Airlangga, 35(2), 201–219. Diakses dari https://e-journal.unair.ac.id/MI/article/view/48537

World Bank. (2024). State and trends of carbon pricing 2024. Washington, D.C.: World Bank Publications. Diakses dari https://openknowledge.worldbank.org/handle/10986/41687




DOI: https://doi.org/10.31846/jae.v14i1.1009

Refbacks

  • There are currently no refbacks.


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

e-Jurnal Apresiasi Ekonnomi Indexed by: