Clean Energy Reform: The Correlation Between Carbon Tax on Production Costs and Emissions of Power Plants
This study examines the relationship between carbon tax payments, electricity production costs, and carbon emission indicators in coal-fired power plants (PLTU) in Indonesia following the implementation of the carbon tax policy in 2022. Using post-implementation operational data, this study applies a descriptive and associative quantitative approach, acknowledging the potential endogeneity and mechanical relationships embedded in emission-based fiscal variables. The results indicate that carbon tax payments are not significantly associated with electricity production costs, suggesting that cost structures remain dominated by coal prices and operational efficiency. In contrast, a strong positive association is observed between carbon tax payments and carbon emission intensity, reflecting the mechanical linkage between emission-based taxes and emission indicators rather than policy effectiveness. These findings imply that the current carbon tax in Indonesia functions primarily as a fiscal and emission-reporting instrument, rather than an effective environmental control mechanism. The study highlights the need for complementary policies, technological upgrades, and more robust empirical designs to properly evaluate the environmental effectiveness of carbon taxation
- Research Article
43
- 10.1016/j.enconman.2023.117648
- Sep 17, 2023
- Energy Conversion and Management
Low carbon pathway and life cycle assessment of ammonia co-firing in coal power plants under the context of carbon neutrality
- Research Article
21
- 10.3390/su15097369
- Apr 28, 2023
- Sustainability
The emission of greenhouse gases poses enormous pressure on current carbon emissions and carbon reduction. Accurate quantification of carbon emissions from coal-fired power plants is of great significance for achieving the dual carbon goal. To enable enterprises to better understand their carbon emissions, this study constructs a carbon emission model and carbon emission data accounting model for coal-fired power plants. Case data calculations and a carbon emission reduction analysis were conducted. The experiment showcases that the carbon sensitivity of the inner side of the boiler under control conditions is higher than that of the operating parameters controlled on the inner side of the steam turbine, with a maximum total value of 16.67 g/MJ; the annual average low calorific value of coal remains between 16,000 kJ/kg; the activity level of coal remains between 30,000 TJ; and the oxidation probability of coal char during combustion fluctuates, with a maximum of 99.8%. In the calculation of coal-fired carbon emissions, the fitting difference between the emissions of generator unit 1 and generator unit 2 is maintained within 2%. Overall, the CO2 emissions of power plants involved in the study are generally high. The model built through this study has well analyzed the carbon emissions of power plants. It is of great significance for the actual carbon emission reduction of coal-fired power plants.
- Research Article
12
- 10.3390/su15021026
- Jan 5, 2023
- Sustainability
In order to cope with the climate problem of global warming and respond to the call of the United Nations to reduce carbon emissions, China has put the goals of carbon peaking in 2030 and carbon neutrality in 2060 forward and has promoted the transformation and upgrading of the economic development mode and the green, low-carbon development path. In international practice, various countries have widely adopted the carbon trading market and tax policy as effective carbon emission reduction mechanisms and tools. In 2012, China implemented a carbon trading pilot project and established a national unified carbon trading market in 2021 based on accumulated experience, but the carbon tax has not yet been introduced. According to the international carbon tax practice and the current situation in China, the introduction of the carbon tax is conducive to the establishment of a sound carbon emission reduction system and the promotion of green and low-carbon development from the macro-control level. In this paper, we analyzed the necessity and theoretical research of carbon tax policy in China and explored the feasibility of a carbon tax in China by combining the internationally advanced carbon tax practice. By establishing a CGE model at the carbon-tax level and using the social accounting matrix (SAM) as the database, we simulated the impact of implementing carbon tax policies under different carbon tax prices on China’s environmental and economic benefits and whether the double-dividend effect of a carbon tax can be effectively realized. The results show that the carbon tax will help reduce carbon emissions and significantly affect carbon reduction. However, in the short term, it has a negative effect on economic development. Accordingly, it is suggested that a scientific carbon tax system should be established according to national conditions, and a carbon tax should be introduced at a lower carbon tax price. The carbon tax should be supplemented by carbon tax subsidies to ensure effective carbon emission reduction so as to alleviate the inhibiting effect on economic development. At the same time, the compound carbon emission reduction mechanism of carbon trading and tax should be improved to lay the institutional foundation for the early realization of the carbon neutrality target.
- Research Article
- 10.2139/ssrn.3223189
- Jun 4, 2019
- SSRN Electronic Journal
The Substitution and Scale Effects of Carbon Taxation on the Productivity of Power Plants in the United States
- Research Article
2
- 10.55499/intelektual.v10i1.1036
- Aug 8, 2023
- Jurnal Administrasi Publuk dan Ilmu Komunikasi
One of the reasons why implementing a carbon tax in Indonesia is so necessary is because Indonesia is one of the largest contributors to greenhouse gas emissions in the world. Indonesia has received great attention because Indonesia is known as a tropical rain forest country with considerable biodiversity. The purpose of this study is to examine and analyze the Principles and Principles, Imposition of Carbon Tax Imposition in order to create a sense of justice and affordability for the community in carrying out obligations in taxation in Indonesia and to examine the Application of Implementation of Carbon Tax Collection already based on applicable legal provisions, namely the Law law No. 7 of 2021. The method used in this study is normative legal research, namely a legal research based on document studies, namely using legal sources in the form of laws and regulations, court decisions/decree, contracts/agreement/contracts, legal theory, and the opinion of scholars. Another name for normative legal research is doctrinal legal research, also known as library research or document study. The conclusion from this research is that the implementation of the imposition of carbon tax in Indonesia is regulated in Law Number 7 of 2021. This carbon tax will be imposed on carbon emissions resulting from the consumption of goods that contain carbon emissions and/or from activities that produce carbon emissions. The basis for the imposition of a carbon tax is the amount of carbon emissions produced which will be determined by the relevant Ministry which has the authority and competence in this matter. Indonesia applies a carbon tax using the Capand-Tax scheme, which combines a carbon trading scheme with a carbon tax
 Keywords: Tax, Carbon, Indonesia, Tropics
- Research Article
326
- 10.1016/j.enpol.2012.09.046
- Oct 18, 2012
- Energy Policy
Assessing the strength and effectiveness of renewable electricity feed-in tariffs in European Union countries
- Research Article
51
- 10.1016/j.jclepro.2024.143761
- Sep 22, 2024
- Journal of Cleaner Production
Carbon taxes and emission trading systems: Which one is more effective in reducing carbon emissions?—A meta-analysis
- Research Article
6
- 10.1007/s10661-022-10897-w
- Feb 1, 2023
- Environmental Monitoring and Assessment
Sustainable development and reducing greenhouse gas emissions require optimizing the structure of energy production as the main factor in the emission of pollutants in Iran's electricity industry. Over the past years, environmental scientists have proposed carbon tax (CT) and carbon emission trading (CET) as policy tools to reduce pollutant emissions in developed and developing economies. Due to poor access to environmental data and the lack of effective pollution control laws and policies in Iran, efforts to realize the effectiveness of these policies in Iran have been inadequate. The present paper establishes a system dynamics model with feedback to fill these gaps in analyzing the effects of the CT and CET schemes. The following eight scenarios were considered and examined: a baseline scenario (BAU scenario), an emission tax scenario, an emission trading mechanism scenario, an energy supply scenario (to increase electricity generation), an emission tax scenario with investment in technology research and development (to increase energy efficiency), a tax scenario on emissions along with increasing energy supply, the scenario of emission trading mechanism with investment in technology research and development, and the scenario of emission trading mechanism with increasing energy supply. The results showed that while both CT and CET policy groups can be effective in reducing carbon emissions in thermal power plants, in the long run, using price tools to maintain energy security reduces the efficiency of policies greatly. Nevertheless, the effectiveness of CT policy in reducing emissions is higher. Also, despite the allocation of revenue from the application of scenarios to the development of renewable energy, the development of this sector cannot compensate for the reduction in the supply of thermal power plants following the implementation of these policies. As a result, other supportive policies are necessary for the further and faster development of the renewable sector and optimizing the energy structure with an emission reduction approach.
- Research Article
23
- 10.3390/su142315988
- Nov 30, 2022
- Sustainability
China’s power industry is a major energy consumer, with the carbon dioxide (CO2) generated by coal consumption making the power industry one of the key emission sectors. Therefore, it is crucial to explore energy conservation and emissions reduction strategies suitable for China’s current situation. Taking a typical cogeneration enterprise in North China as an example, this paper aims to establish a generalized regression prediction model for carbon emissions of coal-fired power plants, which will provide a reference for China to seek strategies for carbon peaking and carbon neutralization in the future. Firstly, in terms of the selection of influencing factors, this paper uses objective index screening methods, simulation means, and the eXtreme Gradient Boosting algorithm (XG-Boost) to analyze the feature importance of various influencing factors. It is concluded that the relevant influencing factors of the boiler feed water system have a strong correlation and characteristic importance with the carbon emissions results of coal-fired power plants. Therefore, this paper proposes to introduce these factors into the regression prediction model as auxiliary variables to more scientifically reflect the carbon emissions results of coal-fired power plants. Secondly, in the aspect of regression prediction model establishment, inspired by the sparrow’s foraging behavior and anti-predation behavior, this paper selects the sparrow search algorithm (SSA) with strong optimization ability and fast convergence speed to optimize the super parameters of the long short-term memory network algorithm (LSTM). It is proposed to use the SSA-LSTM algorithm to establish the carbon emissions regression prediction model of coal-fired power plants. The advantage of the SSA-LSTM algorithm is that it can effectively simplify the super parameter selection process of the LSTM algorithm, effectively solve the global optimization problem, prevent the model from falling into overfitting and local optimization, and make the carbon emissions regression prediction model of coal-fired power plants achieve a better fitting effect. By comparing the performance indicators of the model before and after the improvement, it is found that the regression prediction effect of the SSA-LSTM coal-fired power plant carbon emissions regression prediction model, which introduces boiler feed water influencing factors, has been effectively improved. Therefore, the model proposed in this paper can be used to conduct a comprehensive impact factor analysis and regression prediction analysis on the carbon emissions intensity of China’s coal-fired power plants, formulate targeted carbon emissions reduction countermeasures, and provide a theoretical basis for energy conservation and emissions reduction of China’s coal-fired power plants.
- Research Article
2
- 10.1371/journal.pone.0283527
- May 4, 2023
- PLOS ONE
China needs to guide property developers in actively reducing emissions to reach carbon emission reduction targets and respond to global climate change. A carbon tax is an important policy tool. Still, to establish successful rules to steer property developers' reasonable carbon emission reduction behavior, we must first explore property developers' decision-making mechanisms. This study develops an emission reduction and price game model for property developers under the constraint of a carbon tax. It then applies reverse order induction and optimization methods to identify the game equilibrium solution for property developers. Using the game equilibria, we explore the carbon tax mechanism on emission reduction and property developer pricing strategies. We can derive the following conclusions if the carbon tax policy is not implemented: 1.House prices are related to the substitutability of the two types of competitive property developers. 2.The greater the substitutability, the greater the cost of emission reduction paid by consumers. 3.The game equilibrium carbon emission intensity is the average carbon emission intensity of the housing business. In the situation of enacting a carbon tax, we arrive at the following conclusions: 1.The profits of real estate developers who do not have the advantage of emission reduction continue to decline with the increase of carbon tax. 2. For real estate developers who have the advantage of decreasing emissions, profits declined initially and then increased as the carbon tax rate increased, and only when the carbon tax rate reaches Tm1* can they fully leverage the cost advantage and obtain ever-increasing profits. 3.Low tax rates should be adopted by the government at the start of the implementation of the carbon tax policy to provide a buffer time for real estate developers who do not have the advantage of emission reduction costs.
- Research Article
- 10.1371/journal.pone.0283527.r004
- May 4, 2023
- PLOS ONE
China needs to guide property developers in actively reducing emissions to reach carbon emission reduction targets and respond to global climate change. A carbon tax is an important policy tool. Still, to establish successful rules to steer property developers’ reasonable carbon emission reduction behavior, we must first explore property developers’ decision-making mechanisms. This study develops an emission reduction and price game model for property developers under the constraint of a carbon tax. It then applies reverse order induction and optimization methods to identify the game equilibrium solution for property developers. Using the game equilibria, we explore the carbon tax mechanism on emission reduction and property developer pricing strategies. We can derive the following conclusions if the carbon tax policy is not implemented: 1.House prices are related to the substitutability of the two types of competitive property developers. 2.The greater the substitutability, the greater the cost of emission reduction paid by consumers. 3.The game equilibrium carbon emission intensity is the average carbon emission intensity of the housing business. In the situation of enacting a carbon tax, we arrive at the following conclusions: 1.The profits of real estate developers who do not have the advantage of emission reduction continue to decline with the increase of carbon tax. 2. For real estate developers who have the advantage of decreasing emissions, profits declined initially and then increased as the carbon tax rate increased, and only when the carbon tax rate reaches Tm1* can they fully leverage the cost advantage and obtain ever-increasing profits. 3.Low tax rates should be adopted by the government at the start of the implementation of the carbon tax policy to provide a buffer time for real estate developers who do not have the advantage of emission reduction costs.
- Research Article
4
- 10.33062/ajb.v8i01.24
- Jun 29, 2023
- The Accounting Journal of Binaniaga
This study aims to analyze the application of green accounting and carbon tax in the context of climate change in Indonesia. The integration of green accounting with carbon taxes is a relevant instrument for reducing greenhouse gas emissions and encouraging companies to shift to cleaner energy sources. The research method is an analysis of the literature related to green accounting and carbon tax in Indonesia. Data and literature were collected to identify green accounting practices in Indonesia, their potential and impact on financial and environmental performance. The results show that several companies have adopted green accounting practices, such as measuring carbon emissions and reporting environmental performance. However, wider and consistent implementation is needed across all sectors. Carbon tax policies in Indonesia are also still in the development stage, with some sectors already subject to carbon taxes. However, there is a need to strengthen the policy framework, including increased clarity on carbon tax rates and the use of revenues from these taxes to support environmental projects. It can be concluded that the application of green accounting and carbon tax in Indonesia is still in its early stages, with several efforts that have been made.
 Keywords: Climate Change, Carbon Tax, Green Accounting
- Research Article
- 10.26760/rekaracana.v8i1.42
- Apr 14, 2022
- RekaRacana: Jurnal Teknil Sipil
ABSTRAKPerumahan Tataka Puri merupakan salah satu kawasan berkembang di Kabupaten Tangerang. Perlu diperhatikan masalah hidrologi yang mungkin akan terjadi dikarenakan pada awalnya daerah ini merupakan daerah resapan air, sehingga dibutuhkan perencanaan yang baik untuk sistem drainasenya. Untuk itu akan direncanakan konsep zero delta run off dengan teknologi ekodrainase, agar tidak menambah beban drainase menuju outlet. Dicobakan 5 skenario sistem drainase pada penelitian ini, skenario 1 (saluran drainase konvensional), skenario 2 (saluran drainase dengan kolam retensi), skenario 3 (saluran drainase dengan bioretensi), skenario 4 (saluran resapan) dan skenario 5 (kombinasi bioretensi dan kolam retensi). Dengan acuan debit banjir 5 tahun sebelum kawasan terbangun sebesar 0,331 m3/detik, dari 5 skenario yang diteliti terdapat 2 skenario yang memenuhi konsep zero delta run off, yaitu skenario 2 dan skenario 5 dengan debit banjir 5 tahun pada perumahan dapat ditampung seluruhnya dengan teknologi ekodrainase sehingga tidak ada debit banjir menuju outlet.Kata kunci: kebijakan pajak karbon, emisi karbon, carbon tax ABSTRACTA carbon tax is a policy scheme to support carbon emission reduction. Since 2019, Singapore has implemented a policy of carbon pricing. Currently, Indonesia is in the early stages of implementing the policy, which is planned to be effective in 2022. However, several things eed to be carefully prepared. This research aims to study the implementation of carbon tax policies in Singapore and Indonesia through literature review and interviews. Furthermore, a comparative analysis was carried out to identify the potential implementation of Indonesia's carbon tax policy in the future, particularly in the construction industry. It is due to its significant impact on carbon emissions in Indonesia. Several parameters that need to be immediately regulated by Indonesia are the limit/cap, carbon exchange, reporting system, and responsible institutions. In addition, the determination of the threshold value, the exchange of carbon emissions including the reporting system, the qualifications of the experts involved, as well as the integration between the ministries responsible for the carbon tax in Indonesia also need to be well planned.Keywords: carbon tax policy, carbon emissions, carbon tax
- Research Article
- 10.38035/dijefa.v6i1.3840
- Feb 25, 2025
- Dinasti International Journal of Economics, Finance & Accounting
Indonesia is ranked as the 9th largest CO2 emitter globally, with emissions reaching 192.7 million metric tons of carbon (mtC). The largest source of CO2 emissions in Indonesia comes from coal processing. Despite global efforts, Indonesia remains heavily reliant on coal to meet its electricity needs. This study aims to calculate the carbon emissions generated by coal-fired power plants (PLTUs), estimate the potential carbon tax implementation from 2021 to 2023, and analyze the optimal choice between paying carbon taxes or purchasing carbon credits as an alternative to mitigate environmental impacts. The research was conducted at PT. Indonesia Power's PLTU for the period of 2022-2024 using a descriptive analysis method with a qualitative approach. The results indicate that carbon emissions at PT. Indonesia Power's PLTU increased gradually from 2021 to 2023 due to delays in implementing the carbon tax, which encouraged continued reliance on environmentally unfriendly coal as the primary fuel source. The total potential carbon tax calculation for 2021-2023, based on Law No. 7 of 2021, amounts to IDR 4,437,619,050,000. This potential tax has shown a gradual increase in line with rising carbon emissions at the PLTU. The choice between paying carbon taxes and purchasing carbon credits depends on the long-term goals and financial condition of the PLTU. If the PLTU focuses on sustainable emission reductions, investing in environmentally friendly technologies is a more strategic option to avoid escalating carbon tax costs. However, if short-term financial flexibility is prioritized, purchasing carbon credits can serve as a practical solution for the PLTU.
- Research Article
4
- 10.1016/j.resconrec.2023.107214
- Nov 6, 2023
- Resources, Conservation & Recycling
Development of an interactive multi-region enviro-economic equilibrium (IMR3E) model for managing inner- and inter-region carbon-emission mitigation