<![CDATA[The research explores the nexus between taxation laws, climate change control, and energy transition acceleration, focusing on Indonesia's legal framework and international commitments. Highlighting Indonesia's ratification of the Kyoto Protocol and its subsequent policies, including the adoption of carbon taxes, the study underscores the need for effective fund allocation to combat climate change and accelerate the transition to renewable energy sources. Using a normative juridical research approach, the study analyzes legal provisions, literature, and comparative frameworks to elucidate the regulatory landscape. It identifies gaps in the current legal framework concerning carbon tax allocation and calls for establishing clear regulations to ensure transparency, accountability, and efficiency in fund utilization. Drawing upon legal principles such as environmental justice, prevention of environmental damage, and sustainability, the study advocates for a holistic approach to environmental protection and management. It proposes recommendations for formulating government regulations, emphasizing the importance of defining terms, outlining implementation procedures, and instituting mechanisms for monitoring and evaluation. Ultimately, the research underscores the pivotal role of law in addressing climate change and advancing sustainable development. By aligning taxation laws with environmental objectives, Indonesia can harness carbon tax revenues to foster renewable energy development, mitigate climate change impacts, and promote long-term ecological sustainability]]>
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