The challenges of implementing carbon tax in Indonesia
Jurnal Penelitian Pendidikan Indonesia December 13, 2024 Volume 10, Number 4 5 authors
Abstract
Carbon taxes have proven to be an effective economic instrument in reducing carbon emissions in countries such as Finland, Sweden and Singapore. These countries have not only succeeded in significantly reducing greenhouse gas emissions but also utilised this policy to encourage the transition to clean energy while creating sustainable economic incentives. However, in Indonesia, the implementation of carbon tax has been delayed several times. This study aims to analyse the factors that cause delays in the implementation of carbon tax in Indonesia and expected to provide practical and applicable recommendations to ensure that the carbon tax can be effectively implemented by 2025. This research uses a qualitative approach. Thematic analysis is used to analyse data by reducing various qualitative data to find relevant and meaningful patterns in accordance with the research objectives. The factors that become obstacles in the implementation of carbon tax in Indonesia are unfinished regulations, readiness of digital infrastructure and technology, company dependence on fossil energy, and consideration of Indonesia's economic conditions. Specifically, the gap in digital monitoring technology still under development in terms of funding and human resources represents a significant barrier, causing Indonesia to lose momentum in integrating a low-carbon economy.
Asen, E. (2021). Carbon Taxes in Europe. Tax Foundation. https://taxfoundation.org/data/all/eu/carbon-taxes-in-europe-2021/
Badan Riset dan Inovasi Nasional. (2022). Riset Diperlukan untuk Regulasi dan Penerapan Pajak Karbon. Organisasi Riset Ilmu Sosial Dan Humaniora. https://ipsh.brin.go.id/2022/08/23/riset-diperlukan-untuk-regulasi-dan-penerapan-pajak-karbon/
Barus, E. B., & Wijaya, S. (2022). Pajak Karbon: Belajar dari Swedia dan Finlandia. Penerbit Adab.
Belenky, L. (2022). Carbon markets: Why digitization will be key to success. worldbank. org. https://blogs.worldbank.org/en/climatechange/carbon-markets-why-digitization-will-be-key-success
Diantika, N. (2022). Analisis Kesiapan Penerapan Pajak Karbon pada Perusahaan PLTU Batubara di Indonesia. Universitas Indonesia.
Domguia, E. N. (2023). Taxing for a better life? The impact of environmental taxes on income distribution and inclusive education. Heliyon, 9(11), e21443. https://doi.org/10.1016/j.heliyon.2023.e21443
Dyarto, R., & Setyawan, D. (2021). Understanding the political challenges of introducing a carbon tax in Indonesia. International Journal of Environmental Science and Technology, 18(6), 1479–1488. https://doi.org/10.1007/s13762-020-02925-4
Gugler, K., Haxhimusa, A., & Liebensteiner, M. (2023). Carbon pricing and emissions: Causal effects of Britain’s carbon tax. Energy Economics, 121(May 2022), 106655. https://doi.org/10.1016/j.eneco.2023.106655
Hidranto, F. (2022). Menunda Pajak Karbon untuk Dampak Optimal. Portal Informasi Indonesia, 3 Juli 2022. https://indonesia.go.id/kategori/editorial/5188/menunda-pajak-karbon-untuk-dampak-optimal%3Flang%3D1
IKPI. (2023). Pemerintah Belum Terapkan Pajak Karbon, Menkeu Sebut Masih Utamakan Isu Perubahan Iklim. Ikatan Konsutan Pajak Indonesia. https://ikpi.or.id/tag/pajak-karbon/
Irama, A. B. (2019). Potensi Penerimaan Negara Dari Emisi Karbon: Langkah Optimis Mewujudkan Pembangunan Berkelanjutan di Indonesia. Info Artha, 3(2), 133–142. https://doi.org/10.31092/jia.v3i2.585
Kementrian Keuangan Republik Indonesia. (2021). Pajak Karbon Di Indonesia. https://gatrik.esdm.go.id/assets/uploads/download_index/files/2bb41-bahan-bkf-kemenkeu.pdf
Khairizka, P. N. (2022). Dampak Perang Ukraina, Inflasi RI Dapat Tembus 4%. Pajakku, 14 Maret 2022. https://www.pajakku.com/read/622af310a9ea8709cb189691/--wwwpajakkucom-read-622af310a9ea8709cb189691---wwwpajakkucom-read-622af310a9ea8709cb189691---wwwpajakkucom-read-622af310a9ea8709cb189691---wwwpajakkucom-read-622af310a9ea8709cb189691---wwwpajakkucom-r
Macaluso, N., Tuladhar, S., Woollacott, J., Mcfarland, J. R., Creason, J., & Cole, J. (2020). The Impact Of Carbon Taxation And Revenue Recycling On U.S. Industries. 0. https://doi.org/10.1142/S2010007818400055.THE
Pamungkas, B. N., & Haptari, V. D. (2022). Analisis Skema Pengenaan Pajak Karbon Di Indonesia Berdasarkan United Nations Handbook Mengenai Penerapan Pajak Karbon Oleh Negara Berkembang. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(2), 357–367. https://doi.org/10.31092/jpi.v6i2.1843
Pratama, B. A., Ramadhani, M. A., Lubis, P. M., & Firmansyah, A. (2022). Implementasi Pajak Karbon Di Indonesia: Potensi Penerimaan Negara Dan Penurunan Jumlah Emisi Karbon. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(2), 368–374. https://doi.org/10.31092/jpi.v6i2.1827
Pristiandaru, D. L. (2023). Pajak Karbon Tak Kunjung Diterapkan, Ini Alasan BRIN. KOMPAS.Com, 28 Oktober 2023. https://lestari.kompas.com/read/2023/10/28/180000886/pajak-karbon-tak-kunjung-diterapkan-ini-alasan-brin
Putri, A. M. H. (2023). EBT Jauh, Pembangkit Listrik RI Masih Didominasi Batu Bara. CNBC Indonesia, 23 Mei 2023. https://www.cnbcindonesia.com/research/20230523113140-128-439740/ebt-jauh-pembangkit-listrik-ri-masih-didominasi-batu-bara
Redaksi DDTCNews. (2022). Implementasi Pajak Karbon Ditunda, Sri Mulyani Beri Penjelasan. DDTC News. https://news.ddtc.co.id/berita/nasional/37998/implementasi-pajak-karbon-ditunda-sri-mulyani-beri-penjelasan
Riswan, K. K. (2021). Sri Mulyani: Penerapan nilai ekonomi karbon butuh MRV yang akuntabel. ANTARA News, 15 November 2021. https://www.antaranews.com/berita/2525141/sri-mulyani-penerapan-nilai-ekonomi-karbon-butuh-mrv-yang-akuntabel
Runst, P., & Thonipara, A. (2020). Dosis facit effectum why the size of the carbon tax matters: Evidence from the Swedish residential sector. Energy Economics, 91. https://www.sciencedirect.com/science/article/abs/pii/S0140988320302383
Selvi, Notika Rahmi, & Idar Rachmatulloh. (2020). Urgensi Penerapan Pajak Karbon Di Indonesia. Jurnal Reformasi Administrasi, 7(1), 29–34.
Suryani, A. S. (2021). Pajak Karbon Sebagai Instrumen Pembangunan Rendah Karbon di Indonesia. Info Singkat Pusat Penelitian Badan Keahlian DPR RI, 13(18), 14. https://berkas.dpr.go.id/pusaka/files/info_singkat/Info Singkat-XIII-18-II-P3DI-September-2021-236.pdf
Tjoanto, A. K., & Tambunan, M. (2022). Tantangan dan Strategi dalam Proses Implementasi Kebijakan Pajak Karbon. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(02), 237–248. https://doi.org/10.35838/jrap.2022.009.02.20
Tseng, S. (2022). Appraising Singapore’s Carbon Tax Through the Lens of Sustainability. SSRN Electronic Journal, January. https://doi.org/10.2139/ssrn.4005891
United States Environmental Protection Agency. (2022). Global Greenhouse Gas Emissions Data. Retrieved from Greenhouse Gas Emissions. https://www.epa.gov/ghgemissions/globalgreenhouse-gas-emissions-data
Wibowo, R. S., & Naylah, M. (2024). The Implementation of Carbon Tax as an Emission Reduction Instrument Policy in The Nordic Countries : Pigovian Tax Effect Analysis. Educoretax, 4(10), 1262–1272.
World Bank. (2022). Digital Monitoring, Reporting, and Verification Systems and Their Application in Future Carbon Markets. https://hdl.handle.net/10986/37622
Zeng, J., & Yang, M. (2023). Digital technology and carbon emissions: Evidence from China. Journal of Cleaner Production, 430. https://doi.org/https://doi.org/10.1016/j.jclepro.2023.139765
Citation generator
Cite this article
Meilinda Stefani Harefa; Vebry M. Lumban Gaol; Halomoan Sihombing; Sri Ida Royani Simanjuntak; Prans Hotmaringan Hutabarat (2024). The challenges of implementing carbon tax in Indonesia. Jurnal Penelitian Pendidikan Indonesia, 10(4), 660-671. https://doi.org/10.29210/020244867
Meilinda Stefani Harefa; Vebry M. Lumban Gaol; Halomoan Sihombing; Sri Ida Royani Simanjuntak; Prans Hotmaringan Hutabarat. "The challenges of implementing carbon tax in Indonesia." Jurnal Penelitian Pendidikan Indonesia 10, no. 4 (2024): 660-671. https://doi.org/10.29210/020244867
Meilinda Stefani Harefa; Vebry M. Lumban Gaol; Halomoan Sihombing; Sri Ida Royani Simanjuntak; Prans Hotmaringan Hutabarat (2024) 'The challenges of implementing carbon tax in Indonesia', Jurnal Penelitian Pendidikan Indonesia, 10(4), pp. 660-671. https://doi.org/10.29210/020244867
Meilinda Stefani Harefa; Vebry M. Lumban Gaol; Halomoan Sihombing; Sri Ida Royani Simanjuntak; Prans Hotmaringan Hutabarat. "The challenges of implementing carbon tax in Indonesia." Jurnal Penelitian Pendidikan Indonesia, vol. 10, no. 4, 2024, pp. 660-671. https://doi.org/10.29210/020244867