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Journal : JURNAL USM LAW REVIEW

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Keabsahan Pengenaan Pajak Karbon Dalam Peraturan Perpajakan Margono, Margono; Sudarmanto, Kukuh; Sulistiyani, Diah; Sihotang, Amri Panahatan
JURNAL USM LAW REVIEW Vol. 5 No. 2 (2022): NOVEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v5i2.5918

Abstract

The purpose of this study was to find out and explain legality of carbon tax from philosophical, juridical, and sociological perspective and carbon tax imposition according to Law Number 7 of 2021 concerning Harmonization of Tax Regulations. This research is very important because das sein is not always in line with das sollen is need for application of carbon tax where up to now carbon tax has not been implemented because implementation guidelines are not yet available or not ready. Many studies, scholars, and national organizations recommend carbon taxes to reduce Greenhouse Gas (GHG) emissions. This research type was descriptive normative qualitative. Research specification was descriptive analytical. Results were carbon tax legality in terms of philosophical basis, namely climate control instrument in achieving sustainable economic growth according to polluter pays principle. Juridical basis was that there is no regulation regarding carbon tax. Sociological basis was that Government of Indonesia is committed to reducing carbon emissions by 29% independently by 2030. The imposition of carbon tax is imposed on carbon emissions that have negative impact on the environment. Subject of carbon tax was an individual taxpayer or corporate taxpayer who buys goods containing carbon and/or carries out activities that produce carbon emissions. Object of the carbon tax was fossil fuels and emissions. Carbon tax rate was set at minimum Rp. 30.00 (thirty rupiah) per kilogram of carbon dioxide equivalent (CO2e) or its equivalent unit.  Tujuan penelitian ini adalah untuk mengetahui dan menjelaskan keabsahan pajak karbon ditinjau dari landasan filosofis, yuridis, dan sosiologis dan pengenaan pajak karbon menurut Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.Penelitian ini sangat penting karena das sein tidak selalu sejalan dengan das sollen adalah perlunya penerapan pajak karbon  dimana sampai dengan saat ini pajak karbon belum bisa diterapkan karena peraturan petunjuk pelaksanaan (juklak)-nya belum ada atau belum siap. Banyak penelitian, cendekiawan, dan organisasi nasional merekomendasikan pajak karbon untuk mengurangi emisi Gas Rumah Kaca (GRK). Jenis penelitian ini adalah kualitatif normatif deskriptif. Spesifikasi penelitian ini adalah deskriptif analitis. Hasil penelitian yaitu keabsahan pajak karbon ditinjau dari landasan filosofis yaitu instrumen pengendalian iklim dalam mencapai pertumbuhan ekonomi berkelanjutan sesuai prinsip pencemar membayar (polluter pays principle). Landasan yuridis yaitu belum adanya pengaturan mengenai pajak karbon. Landasan sosiologis yaitu Pemerintah Indonesia berkomitmen untuk mengurangi emisi karbon sebesar 29% secara mandiri tahun 2030. Pengenaan pajak karbon yaitu pajak karbon dikenakan atas emisi karbon yang memberikan dampak negatif bagi lingkungan hidup. Subjek pajak karbon adalah wajib pajak orang pribadi atau wajib pajak badan yang membeli barang yang mengandung karbon dan/atau melakukan aktivitas yang menghasilkan emisi karbon. Objek  pajak karbon   adalah bahan bakar fosil dan emisi yang dikeluarkan. Tarif pajak karbon ditetapkan paling rendah sebesar Rp. 30,00 (tiga puluh rupiah) per kilogram karbon dioksida ekuivalen (CO2e) atau satuan yang setara.        
Co-Authors Abimanyu, Candra Adhi Kusmantoro Adhisty, Anindya Putri Aditama, Bagus Alam Afif Faishal Afnia, Pangestika Nur Agung Supriyanto, Agung Agus Mukhtar Ahmadika, Hafizh Mulia Alam, Bagus Aditama Ali Altway Amelia, Vika Amin, Muhammad Khoirul Amirudin, Muh Ananda Sabil Hussein Andri Winjaya Laksana, Andri Winjaya Androva, Althesa Anggarini, Dwi Wahyuning Anita Rahmawati Anugraheni, Ayudiva Rizky Ari Diana Susanti, Ari Diana Arya Pranata, Dwi Yan Damar Aryani, Puspita Ayu Astuti, Retna Heliansari Asy-syifa Maulida Putri Atma, Aan Widhi Atmoko, Nugroho Tri Awan, Sang Alang Azahra, Siti Amalina Bactiar, Nia Bambang Hari Priyambodo Bambang Tri Bawono Berliana Berliana Budi Nugroho Budi Raharjo, Emanuel Budiarjo, Theresa Burhanuddin, Aan Carsoni Carsoni, Carsoni Chafidon, Muhammad Asep Awaludin Zainal Chauliah Fatma Putri Dahlan, Irvan Danang Kurniawan, Danang Dania Oktafia, Dhiya Darmadi, Djarot Bangun Deni Andriyansyah Dewi, Novika Kumala Diah Ayu Fitriani, Diah Ayu Dodi Wirawan Irawanto Dwiana Estiwidani Edi Suharyadi Efendi, Fella Eka Sakti Wahyuningtyas Ernawaty Ernawaty Erni Marlina, Erni Esa Nur Shohih Estrin Handayani Farid Imam Nurhadi Farkan, Mochammad fatimah Fatimah Fauziah, Rizki Agustina Febriandyono, Muhammad Faesal Femiana Gapsari MF Fitriyani, Ida Farida Guretno, Ferri Imam Hadi Suryono Hadwi Prihatanta Hakim, Muhammad Afta Dzikril Hanafiah Hanafiah, Hanafiah Handayani, Afriagus Hanifa, Vina hariyanti, Anggun Harto Nuroso Harun Joko Prayitno Hasto, Ken Hendrival Hendrival Heni Puji Wahyuningsih Hernayanti, Munica Rita Hesty Widyasih Ibtidau Niamilah, Ibtidau IdaTejawiani Imadudin Harjanto Indriyani, Sinta Irawati, Yuli Irna Farikhah ISNAENI, NUR Isnanta, Raden Jamaldi, Agus jarwo, sujarwo Joko Waluyo Kamil, Muhammad Prisla Kozin, Muhammad Kusmiyati Kusmiyati Kuswandi Kuswandi Laksono Trisnantoro Lastriyani, Indri Lestari, Idhah Lidiawati, Lidiawati Liss Dyah Dewi Arini Listyaningsih, Evi Dwi Listyorini, Iyeti M. Arifin Marlik Maulana, Daviq Mihal Mawarti, Rista Ayu Ma’mun, Hisyam Mina Yumei Santi Mirza Hapsari Sakti Titis Penggalih Muchamad Malik Muhamad Syariful Wafa, Muhamad Muhammad Amir Maruf Muhammad Amiruddin Muhammad Budi Haryono Muhammad Erika Rachman, Muhammad Erika Mukharromah, Hastin Laili Mulyono, Mugi Nabila, Ghozalia Rana Nanang Suryadi Nanik Setiyawati, Nanik Nasuka Nasuka, Nasuka Ningsih, Ariana Norma Nining Wiyati Noermijati, Noermijati Nugrahaeni, Tias Dwi Nuha, Rizam Ahada Ulin Nur Aksin, Nur Nur Djanah, Nur Nurdin, Muhammad Yusuf Nurhidayati, Rachmi Nurmalasari, Rikha Galih NURUL HIDAYAH Nurul Purborini Palifiana, Dheska Arthyka Paryanto Paryanto Petphong, Vajee Prabang Setyono Prabowo Puranto Pramonodjati, F. Pramonodjati Pranata, Dwi Yan Damar Arya Pranolo, Sunu Herwi Pravita Sari, Pricilia Prayitno, Ahmad Hadi presty, marsela renasari Priyanto Priyanto Priyo, Priyo Putra, Arly Fiesnanda Baven Rahadian, Bayu Rengga, Fedrian Ahmadthur Reni Mareta Reswati, Vigur Dinda Yulia Retna Tri Astuti Retna, Astuti Tri Rheido, Gestar Rimbawan, Andhika Yuli Riyani, Lilis Novi Rizqi ilmal yaqin, Rizqi ilmal Robiul Fitri Masithoh Romi Novriadi Ruchana, Ruchana Sabardilla, Atiqa Safi'i, Muhamad Santoso, Sinta Dwi Hapsari Saputra, Onery Andy Seaharattanapatum, Bootsakon Sektiana, Sinar Pagi Sembodo, Bregas Siswahjono Tatag Setya Arum, Dyah Noviawati Sihotang, Amri Panahatan Slamet Supriyadi Sodiq Kamal Soedjatmiko Soedjatmiko Sofro, Zaenal Mutaqqien Sri Hananto Ponco Nugroho Subagyo Subagyo Sudarmanto, Kukuh Sudiro Sudiro Sugiyanto - Suhardi, Muhammad Tegar Alif Suhartoyo Suhartoyo, Suhartoyo Sujadi, Dadi Sujarwo Sujarwo Sulistio, Irwan Sulistiyani, Diah Sulistyorini, Tety Bekti Sumandiarsa, I Ketut Sumarah Sumarah Sunaryo Sunaryo Sungkowo Sungkowo, Sungkowo supriyatno supriyatno Suraya, Lutvia Tika Surono, Arif Surono, Arif Surono Suroso , Hastawati Chrisna Suryana Suryana Suryani, Eko Susianto Susianto Susila, Edi Nurinda Teguh Dwi Widodo Theresia, Endah Marianingsih Tomoliyus Tri Wulaningrum Ummi Kaltsum Usnawiyah, Usnawiyah Vendy Hermawan, Muhammad Wachid Yahya Wardatul Jannah, Wardatul Wardhani , Norita Prasetya Wibowo, Bagus Handaru Mukti Wicaksari, Sifa Aulia Wicaksono, Bagus Rudy Widi, Kahfi Sukma Widyastuti, Yani Wijaya, Silvia Monika Wintika, Zsal Zsa Zara WIWIEN ANDRIYANTI Wulandari, Isnamaya Kartika Yanasta Yudo Pratama Yuliasti Eka Purnamaningrum Yuni Kusmiyati Yunianingrum, Esti Yuris Setyoadi Zulfikar, Rizka