Abstract
This research aims to examine the effects of carbon taxes on the economy and the environment from the viewpoint taxpayer of corporations (via case studies of South Sulawesi province's coal-fired power facilities). Qualitative methods were used to get this information. PT. PLN Indonesian Power Barru is the focus of this study. Interviews, observations, and written records are all tools used in data collection. According to the study's findings, carbon tax has benefits for companies and Indonesia where revenue from carbon tax can be allocated to other sectors like health and education. However, the cost of the carbon tax itself, which results in an increase in the basic electricity tariff, has an unsettling effect on businesses. In response to carbon taxes, businesses may seek out options that generate less carbon emissions, or even switch to renewable (environmentally friendly) energy sources.
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