The issue of global warming and the increasing concentration of carbon dioxide (CO₂) represents a significant environmental challenge, with the transportation sector contributing approximately 23% of global greenhouse gas emissions. One of the crucial problems is the operation of Over-Dimension Over-Load (ODOL) trucks, which generate serious negative environmental and social impacts. This study conducts a socio-environmental evaluation of ODOL trucks from the perspectives of carbon emissions and carbon tax, and further analyzes the acceptance of the Zero ODOL and Carbon Tax policies in Indonesia. The technical evaluation involves simulates fuel consumption, CO₂ emissions, and carbon tax burdens based on ODOL truck travel data. Meanwhile, the social evaluation is conducted through a survey of two respondent groups, namely truck drivers (97 respondents) and the general public (214 respondents), using a questionnaire that integrates constructs from the Health Belief Model (HBM), risk perception, user cost, law enforcement knowledge (LEK), and the Policy Acceptance Model (PAM). The technical findings indicate that ODOL trucks have higher fuel consumption, CO₂ emissions, and carbon tax burdens compared to non-ODOL trucks. From the social perspective, acceptance of the Zero ODOL policy is influenced by different determinants across the two groups. For drivers, policy acceptance is highly sensitive to economic-based instruments such as carbon tax and knowledge of sanctions. In contrast, the general public is more driven by safety perception, traffic order, and the social impacts of road disturbances. These findings emphasize the importance of tailored policy implementation strategies, where economic incentive–based approaches are more effective for drivers, while safety- and public order–based approaches are more resonant for the public.
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