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Apri Dwi Astuti
Universitas Swadaya Gunung Jati
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Balance: Journal of Islamic Accounting

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A CARBON TAX IN INDONESIA : CONCEPT, OBJECTIVES AND CHALLENGES astuti, apri dwi; Muna, Arinal
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11374

Abstract

Indonesia is among the world's ten largest emitters, as carbon emissions from fossil fuels are the primary cause of climate change. Law No. 7 of 2021 concerning Harmonization of Tax Regulations establishes a carbon tax as a policy instrument to internalize external emission costs and encourage a shift to renewable energy. It also helps meet Paris Agreement commitments. This study investigates the concept, objectives, and challenges associated with implementing a carbon tax as part of the national plan to achieve net-zero emissions (NZE) by 2060. This study uses qualitative descriptive analysis by analyzing secondary data from laws and regulations, government ministry websites, and national and international research journals. The study shows that Indonesia uses a combined cap-and-tax approach, which combines a carbon tax and a carbon market mechanism. Although the carbon tax has clear environmental and fiscal objectives, its implementation faces institutional, technical, political, and economic challenges, including policy coordination, stakeholder readiness, and potential impacts on businesses and low-income households. To ensure that emission reductions are effective without disrupting economic stability, this study found that carbon tax policies require a comprehensive, fair and aligned design with the national economic structure.
Co-Authors Ade Fitriyatun Hasanah Agung Yulianto Aminuyati Apit, Wiwit Arinal Muna Arinal Muna Dev Anand Dina Pratiwi Dwi Santi Firman Hidayat Ida Rosnidah Irmawati Liliana Kusuma Dewi istiqomah istiqomah Jaufillaili JUWENAH JUWENAH Kayati Kayati Moh Yudi Mahadianto Rahman, Abdul Ramlah Puji Astuti Rina Destiana Riyan Rivaldi S. Sudarno, S. setiyani setiyani Siti Dwi Zubaedah Sudarno, Sudarno Tantri Dwi Rosiyana Try Suprayo