<![CDATA[Background: This study evaluates the 2026–2030 energy efficiency and decarbonization roadmap of PT Kilang Pertamina Internasional (PT KPI) to examine the gap between absolute greenhouse gas emission reductions and actual structural energy efficiency improvements. Objective: This study examined this diagnostic tension at PT Kilang Pertamina Internasional (PT KPI) by evaluating its energy-efficiency and decarbonization roadmap for 2026–2030. Methods: The study used a single corporate case design combining primary company data (2020–2024 emissions records and 2023 Energy Intensity Index data), document review, and structured judgment from a five-member expert panel, analyzed through a TOWS matrix informed by Dynamic Capability Theory. Results: PT KPI reduced combined Scope 1 and Scope 2 emissions by approximately 16.3 percent between 2020 and 2024, while its 2023 Energy Intensity Index of 107.8 remained above the company's internal reference value of 100, indicating that the decline could not be confirmed as evidence of structurally embedded efficiency improvement given the limited normalized performance data available. Energy-performance harmonization across refinery units, utility and process-system transformation, and the integration of energy efficiency as a carbon-risk mitigation instrument emerged as the three highest-priority strategies (SPI 5.00, 4.76, and 4.36, respectively), with digital energy-management-system strengthening ranked fourth (SPI 4.24). Conclusion: These priorities were found to establish necessary governance and measurement foundations but to be insufficient, on their own, to achieve net-zero targets by 2060, positioning the 2026–2030 roadmap as a transition-enabling phase rather than a deep-decarbonization pathway. The findings offer a transferable diagnostic approach for other multi-site, state-owned, energy-intensive enterprises facing comparable data and governance constraints, underscoring the need for normalized performance reporting alongside absolute emissions disclosure.]]>
