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Journal : PLEDOI (Jurnal Hukum dan Keadilan)

Efektivitas Pajak Karbon sebagai Strategi Mitigasi Perubahan Iklim Perspektif Hakim Pajak di Indonesia Lintang Rayi; Rahayu Subekti; Sapto Hermawan
PLEDOI (Jurnal Hukum dan Keadilan) Vol. 3 No. 1 (2024): Maret
Publisher : Amal Insani Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56721/pledoi.v3i1.326

Abstract

This research analyzes the passing of regulations imposing a tax on carbon, discusses the effectiveness of implementing a carbon tax as well as the knowledge and opinions of tax judges regarding these regulations. Carbon emissions have a big influence on climate change, the more carbon emissions increase, the worse the environment becomes and is detrimental to all creatures on earth, therefore it is important to immediately reduce carbon emissions and control climate change. Seeing that Finland, Sweden and other countries have succeeded in reducing carbon gas emissions by implementing a carbon tax, the government decided to implement a carbon tax in Indonesia in the hope that it will reach the point of net zero emissions in accordance with the agreement in the Paris Agreement. In implementing a policy there must be regulations, for carbon taxes, the law enforcement will be enforced by the tax court. Tax judges must understand about Carbon Tax. By conducting this research, it is known that the differences in opinion of each judge mean that not all judges agree with the implementation of the carbon tax.
Co-Authors Adityas Challysta Joan Paramitha Alfina Faradisa Karin Alma Sanmowa Roida Alya Fara Nur Afifah Andara Hafzha Gustria Putri Andina Elok Puri Maharani Anintya Putri Fadhilah Aqila Rahmada Zulfani Firdaus Aristo Lanang Langgeng Asmoro Asianto Nugroho Ayra Adlina Mahanani Zahra Azaa Kamalia Bela Marheni Bella Yuniarti Wienata Callysta Qabil Chacha Feillysita Christina Putri Aroma Ndraha Christivany Purba Clarissa Divanendra Salsabila Davina Monica Ilyas Dinda Tiara Gisani Dyah Ayu Sri Wilujeng Eunike Dian Octavi Faya Asyiffa Ferdinand Sihite Francisca Devina Putri Guntur Ghina Khalda Naila Heri Indrajat Ima Alyssa Imraatu Justiqanna Andini Jagad Rahma Widanti Jeshika Basaria Tambunan Khoirunnisa Mustika Dewi Kirana Putri Amalia Lego Karjoko Lintang Rayi Markus Ashadi Ardhiantoro Marsha Azhar Nadhira Marshanda Devi Noor Salsabila Maulidya Shamira Putri Prabowo Maylia Wahyu Dwiputri Medelyne Melanesia Maryen Muhammad Akhdan Syafiq Muhammad Haikal Arsya Nabilla Dhinggar Arumbi Nadia Marcella Nadia Nur Afidah Nadia Putri Ibtisamah Nanda Rafi Himawan Nandika Bagus Fahmi Nastiti Alfiya Lukita Sari Nendira Putri Cahyani Nikita Ananda Beatrix Nurul Ernawati Okky Fauzan Trias Anggoro Parakleyto Majma Al-Bahrayn Purwono Sungkowo Raharjo Rafina Wiyanti Hanafiah Rahayu Subekti Ramadhan Arif Novianto Reni Fatmala Sari Retma Rahma Verani Ridwan Setyadarma Rifa Putria Larasati Rizki Ananda Putra Rosita Candrakirana Rossa Putri Juliana Salsabila Adinda Putri Siti Salma Tsalistya Umari Syalaisha Nathania Fatihaah Tabhita Zahra Madanie Tifani Rizki Dianisa Waluyo Waluyo Yosephine Adinda D S Zenia Aziz Khoirunisa