<![CDATA[ABSTRACT Indonesia faces a complex policy dilemma in implementing its carbon tax: on one hand, environmental degradation caused by greenhouse gas emissions threatens ecosystem sustainability (ecological darar); on the other hand, an overly aggressive carbon tax could trigger energy inflation that disproportionately harms the poor (economic darar). This study analyzes the legal construction of Indonesia’s carbon tax, specifically Article 13 of Law No. 7 of 2021 on the Harmonization of Tax Regulations (UU HPP), through the perspective of the Islamic legal maxim Ad-Dararu Yuzal (harm must be eliminated). Utilizing a juridical-normative and conceptual-jurisprudence (fiqh) approach, this study finds that: (1) the carbon tax is a legitimate and mandatory wasilah (means) to eliminate ecological darar; (2) the postponement of its implementation until 2025/2026 represents the actualization of the maxim akhaffu ad-dararain, which entails choosing the lesser of two conflicting harms (ta'arud al-mufasid); and (3) a legal framework is required to integrate the principle of hifz al-bi'ah (environmental preservation) into the maqashid syariah (objectives of Islamic law), accompanied by an earmarking mechanism of carbon tax revenues for climate mitigation actions. This study contributes to the development of contemporary Islamic jurisprudence and equitable green fiscal policies. Keywords: Carbon Tax, Ad-Dararu Yuzal, UU HPP, Maqashid Syariah]]>
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