Pajak Karbon dalam Langkah Pelestarian Lingkungan

Abstract

The purpose of this study is to analyze Indonesia's commitment to reducing greenhouse gas emissions, to examine carbon tax regulations that have been set by the government, and to analyze the potential for carbon taxes in environmental preservation. The research method used is the descriptive-qualitative method. The research results show that the Indonesian government is committed to reducing GHG emissions. This is contained in sustainable and environmentally sound development activities and is on the agenda of the National Medium-Term Development Plan. The government also stipulates laws and regulations to provide legal certainty and reduce gas emissions. The government has passed a carbon tax regulation as an effort to accelerate climate change mitigation. Carbon tax provisions are applied to the consumption of products that contain carbon or activities that produce carbon emissions. Setting carbon tax rates equal to or higher than the price of carbon in the carbon market per kilogram of carbon dioxide equivalent or equivalent unit Although carbon prices follow price movements in the carbon market, the government sets a floor on carbon tax rates. Thus, carbon taxes serve as a tax instrument used to correct social costs arising from negative externalities due to environmental pollution.