Amnesty: Jurnal Riset Perpajakan
Vol 8, No 1 (2025): Mai 2025

Carbon Tax Policy Analysis of Negative Emission Externalities in South Sulawesi (Case Study at PT. Makassar Industrial Estate)

Arifin, Muh Asrullah (Unknown)
Junaid, Asriani (Unknown)
Amiruddin, Amiruddin (Unknown)



Article Info

Publish Date
01 Jun 2025

Abstract

This research aims to analyze the implementation of carbon tax policy on negative emission externalities in South Sulawesi, with a case study of PT. Kawasan Industri Makassar (PT. KIMA). This study employs a qualitative approach, based on the type of data collected. Informants include the Head of the Clean Water and Waste Department, staff from the Environmental Monitoring and Reporting Division, and the division’s administrative personnel at PT. KIMA. The findings reveal that PT. KIMA, an industrial sector company responsible for managing industrial zones, contributes to carbon emissions through two main sources: incinerator operations and external industrial activities within the area. However, the company has not yet implemented any formal carbon tax mechanisms to mitigate emissions. This is primarily due to the absence of technical guidelines or regulatory directives related to carbon tax implementation for industrial area management companies. Despite the lack of a carbon tax policy, PT. KIMA has made environmental efforts by promoting green initiatives, such as developing green open spaces (Ruang Terbuka Hijau/RTH) and tree planting along industrial area roads to help absorb carbon emissions and reduce environmental impact.

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Journal Info

Abbrev

jrp-amnesty

Publisher

Subject

Economics, Econometrics & Finance

Description

Amnesty: Amnesty: Jurnal Riset Perpajakan yang memiliki Print ISSN: 2714-6308 dan on-line ISSN: 2714-6294 merupakan jurnal berkala ilmiah dalam bidang ilmu perpajakan yang diterbitkan oleh Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Amnesty: Amnesty: ...