<![CDATA[ABSTRAK Pajak karbon merupakan instrumen fiskal yang mengatur mengenai pengenaan pajak atas polusi atau emisi yang disebabkan oleh bahan bakar fosil. Pajak karbon dirancang sebagai bagian dari strategi untuk mengurangi emisi gas rumah kaca sebagaimana komitmen Indonesia dalam mencapai net zero emission pada 2060. Berdasarkan data data IQAir menunjukkan bahwa, rata-rata data polusi udara di masing-masing kota di Indonesia menyentuh angka PM 2,5 dengan perubahan AQI US, tiap kota mengalami penurunan dan penaikan indeks kualitas udara secara berkala. Polusi udara akibat emisi karbon tidak dapat dianggap remeh, sebab sangat berdampak pada kesehatan manusia dan kelestarian lingkungan hidup. Secara yuridis, dasar hukum pengenaan pajak karbon telah diatur dalam Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Namun demikian, hingga saat ini implementasinya masih mengalami berbagai tantangan. hal tersebut sebab, terdapat kekosongan regulasi teknis pelaksana berupa peraturan turunan untuk memastikan kepastian hukum dan efektivitas kebijakan pajak karbon. Adapun penulis menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan perbandingan, khususnya perbandingan dengan kebijakan pajak karbon di Singapura. Hasil kajian menunjukkan bahwa kekosongan hukum terkait aturan pelaksana menimbulkan ketidakpastian hukum dan berpotensi menghambat perkembangan pelaksanaan pajak karbon di Indonesia. Oleh karena, penulis menggagas formulasi peraturan yang ideal terkait pajak karbon di Indonesia. Melalui penyusunan peraturan turunan yang terintegrasi, disertai dengan peta jalan berbasis sistem monitoring, resporting, and verification, serta partisipasi aktif publik dalam perumusan norma menjadi hal yang mendesak demi tercapainya pembangunan berkelanjutan di Indonesia. Kata Kunci: pajak karbon, perubahan iklim, net zero emission, regulasi turunan, kepastian hukum. ABSTRACT Carbon tax is a fiscal instrument that regulates the imposition of taxes on pollution or emissions caused by fossil fuels. The carbon tax is designed as part of a strategy to reduce greenhouse gas emissions as part of Indonesia's commitment to achieve net zero emissions by 2060. Based on IQAir data, the average air pollution data in each city in Indonesia touches PM 2.5 with changes in US AQI, each city experiencing a periodic decrease and increase in air quality index. Air pollution due to carbon emissions cannot be underestimated, because it has a huge impact on human health and environmental sustainability. Juridically, the legal basis for the imposition of carbon tax has been regulated in Law Number 7 of 2021 concerning Harmonization of Tax Regulations. However, until now, its implementation is still experiencing various challenges. this is because there is a void of implementing technical regulations in the form of derivative regulations to ensure the legal certainty and effectiveness of the carbon tax policy. The author uses normative juridical research method with statutory, conceptual, and comparative approaches, especially comparison with carbon tax policy in Singapore. The results of the study show that the legal vacuum related to implementing regulations creates legal uncertainty and has the potential to hinder the development of carbon tax implementation in Indonesia. Therefore, the author initiates the formulation of an ideal regulation related to carbon tax in Indonesia. Through the preparation of integrated derivative regulations, accompanied by a road map based on the monitoring, reporting, and verification system, as well as active public participation in the formulation of norms, it is urgent to achieve sustainable development in Indonesia. Keywords: carbon tax, climate change, net zero emission, derivative regulation, legal certainty.]]>
