The Indonesian government’s policy in responding to the energy transition opens opportunities for local government participation to mitigate the energy transition and adapt to climate change. The Government of Aceh, with exceptional autonomy, made a breakthrough by paying attention to the impact of managing Oil and Gas Natural Resources through a carbon tax. This article analyses the perspective of intra-generational justice in the energy transition faced with special autonomy and looks for manifestations of participation through regional autonomy gaps. Localizing carbon taxes only from an economic perspective is far from benefiting the next generation. When examined, it is the key to the principle of sustainability to reduce the impact of oil and gas natural resources production in Aceh. The polycentric policy model between the government and local governments has a strategic role by taking advantage of various policies and reducing the impact of existing policies.
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