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Journal of Sustainable Development Issues
Published by Scientia Integritas Utama
ISSN : 29640628     EISSN : 29634261     DOI : https://doi.org/10.56282/jsdi.v1i1.99
Core Subject : Social,
Environmental Science Social Sciences
Journal of Sustainable Development Issues (JSDI) is an international-standard journal with double-blind, peer-reviewed, open-access journal published by Scientia Integritas Utama (Scientium). JSDI carries original and full-length articles that reflect the latest research and developments in both theoretical and practical aspects of Environment, Economics and Society with Sustainability. It provides an academic platform for professionals and researchers to contribute innovative work. The scopes of the journal include, but are not limited to, the following fields: climate change, ecology and sustainable development, waste and water management, renewable and sustainable energy, environmental technologies, green construction and sustainable development, sustainable land development, environmental economics and policy, urban planning and development, social sciences and humanities, social impact assessment, and sustainable of agricultural systems.
Arjuna Subject : Ilmu Sosial - Demografi
Articles 17 Documents
 1   2 
Regulatory Framework of Carbon Markets and Their Impacts: A Cross-Country Study of Indonesia, the European Union, China, and the United States Baheramsyah, Achmad
Journal of Sustainable Development Issues Vol. 3 No. 2 (2024): Journal of Sustainable Development Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jsdi.v3i2.562

Abstract

Climate change represents a significant global challenge that demands coordinated policy responses to reduce greenhouse gas (GHG) emissions. Among the key instruments employed is the carbon market, comprising emission trading systems and carbon taxes, which aim to place a price on carbon emissions and incentivize efficient emission reductions. This study seeks to evaluate the regulatory frameworks and effectiveness of carbon markets in Indonesia compared to those in the European Union, China, and the United States. Indonesia initiated its carbon market regulation through Presidential Regulation No. 98 of 2021 on Carbon Economic Value (NEK) and launched the Indonesia Carbon Exchange (IDXCarbon) in 2023. However, its implementation faces several challenges, including limited private sector participation, legal uncertainty, weak Monitoring, Reporting, and Verification (MRV) mechanisms, risks of double counting, and a lack of coordination among relevant institutions. Comparative analysis with the systems in the European Union, China, and the United States underscores the critical importance of strengthening MRV infrastructure, harmonizing domestic regulations with international frameworks such as the Carbon Border Adjustment Mechanism (CBAM), encouraging active private sector engagement, and adopting a phased and targeted policy approach. The findings of this study offer recommendations for improving the implementation of Indonesia’s carbon market to effectively and sustainably achieve climate change mitigation targets, contributing to the broader goals of the Sustainable Development Goals (SDGs), particularly Goal 13 on Climate Action.
Aligning the Recognition-Subsidiarity Principle and Legal Liability in Vil-lage Financial Management in Indonesia Sukirno; Nabitatus Sa’adaha; Sinaga, Henry; Budi Ispriyarso
Journal of Sustainable Development Issues Vol. 2 No. 2 (2023): Journal of Sustainable Development Issues
Publisher : Scientia Integritas Utama

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Abstract

The amount of revenue and expenditure realization of village government per year, which is quite significant, and the ongoing efforts of certain individuals to misuse village finances indicate the need for an effective and efficient legal concept of village financial accountability in Indonesia. This study yields two conclusions based on the normative juridical method using legal principles, legal systematics, vertical and horizontal synchronization levels, concrete legal regulations, the principle of subsidiarity recognition, and existing legal accountability models. First, the principle of subsidiarity recognition in the form of facilitation, emancipation, and consolidation should serve as the basis for village financial accountability in Indonesia. Second, the ideal concept of legal accountability in village financial management, which can foster sustainable development in Indonesian villages, is achieved through establishing and enforcing laws governing strict liability, vicarious liability, secondary liability, and collective liability, both administratively and criminally. It is recommended that there be a revision of the Village Law, which regulates the rights and obligations of each stakeholder in the village, to prevent potential incentives, pressures, motives, rationalizations, and opportunities in village finances, personal and/or joint responsibilities of each stakeholder in case of financial misconduct in the village, the principle of ultimum remedium in the event of financial misconduct in the village, and the imposition of administrative sanctions in the form of interest at the monthly interest rate in cases of financial misconduct in the village.
Addressing Employment Displacement through Robot Taxation: A Doctrinal Assessment in Indonesian Tax Law: Indonesia ZM, Syehabudin
Journal of Sustainable Development Issues Vol. 3 No. 2 (2024): Journal of Sustainable Development Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jsdi.v3i2.568

Abstract

Studi ini mengkaji tantangan hukum, ekonomi, dan sosial terkait penerapan pajak robot dalam kerangka perpajakan Indonesia, yang didorong oleh adopsi teknologi artificial intelligence (AI) dan robotika yang pesat. Otomatisasi secara signifikan mengubah pasar tenaga kerja, menyebabkan hilangnya lapangan kerja, serta menurunkan penerimaan negara dari PPh Pasal 21 karyawan. Untuk mengatasi persoalan tersebut, konsep pajak robot diajukan sebagai kebijakan alternatif yang bertujuan menjaga kestabilan pendapatan pemerintah dan mendukung pekerja yang terdampak. Penelitian ini melakukan analisis doktrinal terhadap kelayakan hukum, tantangan implementasi, serta implikasi etis dan ekonomi dari penerapan pajak robot. Melalui analisis komparatif, penelitian ini mengkaji pengalaman internasional, seperti pendekatan di Korea Selatan dan Uni Eropa, guna memperoleh wawasan dalam mendesain kebijakan yang seimbang. Penelitian ini merekomendasikan pentingnya definisi hukum yang jelas tentang robot, desain pajak yang proporsional, penggunaan pendapatan pajak secara strategis, serta koordinasi internasional yang efektif guna memastikan keadilan distributif dan meminimalkan dampak negatif terhadap inovasi dan investasi.
BEST PRACTICE FOR AUSTRALIA'S ADAPTATION MONITORING AND EVALUATION FRAMEWORK: CASE COMPARISONS IN THE UK, GERMANY, CANADA, AND FINLAND Anggita Arum Pertiwi; Carrie Yan; Putra, Fajar Surya; Thas Saralah
Journal of Sustainable Development Issues Vol. 3 No. 1 (2024): Journal of Sustainable Development Issues
Publisher : Scientia Integritas Utama

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Abstract

Climate change adaptation has become a policy priority for over 170 countries, yet significant challenges remain in tracking and evaluating the effectiveness of National Adaptation Plans (NAPs) and National Adaptation Strategies (NASs). A robust Monitoring and Evaluation (M&E) framework is crucial for assessing adaptation effectiveness, but the establishment of such systems faces hurdles, including legal complexities, indicator flexibility, and institutional coordination. While international organizations and scholars propose various M&E frameworks, a gap exists in tailoring these frameworks to specific institutional and cultural contexts. Australia’s adaptation M&E framework remains in its early stages, actively seeking input to refine its assessment structure, tracking metrics, and data collection approaches.This study aims to identify key components of effective adaptation M&E frameworks, analyze best practices from four countries—UK, Germany, Canada, and Finland—that share institutional and cultural similarities with Australia, and synthesize their approaches for potential application in the Australian context. Through a comparative case study methodology, this research identifies six critical components for effective adaptation M&E: (1) theory of change, (2) sectoral-based approach, (3) risk assessment, (4) flexibility and iterative learning, (5) quality of indicators, and (6) accountability mechanisms. Findings indicate that while the UK and Germany have well-established M&E frameworks integrating these components, Canada and Finland are still refining their approaches. Based on these insights, this study provides a best-practice roadmap that can guide Australia in developing a structured, flexible, and comprehensive adaptation M&E framework, ensuring its effectiveness in tracking progress and fostering resilience to climate change.
STRATEGIC INTEGRATION AND VALUE CAPTURE: ENHANCING INDONESIA'S PARTICIPATION IN GLOBAL VALUE CHAINS (GVC) FOR SUSTAINABLE ECONOMIC GROWTH Putra, Fajar Surya
Journal of Sustainable Development Issues Vol. 2 No. 1 (2023): Journal of Sustainable Development Issues
Publisher : Scientia Integritas Utama

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Abstract

The rise of global value chains (GVCs) has redefined international trade, enabling countries to specialize in different stages of production. Indonesia’s participation in GVCs is crucial for enhancing industrial productivity and export diversification. However, Indonesia still heavily relies on forward participation, primarily exporting raw materials and commodities, which makes its economy vulnerable to global price fluctuations. This paper examines Indonesia’s trade characteristics, GVC participation trends, and the implications of both forward and backward participation for economic growth. The study highlights the need for strategic policies to balance these two forms of participation by fostering domestic industrial development, improving human capital, and investing in technology. Furthermore, the role of financial services and infrastructure is explored in facilitating backward participation, enabling Indonesia to integrate more effectively into the global production network. To optimize GVC benefits, Indonesia must adopt a multifaceted approach that includes economic diversification, technological advancement, and policy reforms. Strengthening collaboration with ASEAN countries and improving domestic capabilities will be critical in ensuring sustainable economic development and increasing global competitiveness.
Green Taxation in Indonesia: A Catalyst for Innovation in Carbon Offset and Carbon Trading Mechanisms Edy Edwin P. Ginting
Journal of Sustainable Development Issues Vol. 3 No. 2 (2024): Journal of Sustainable Development Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jsdi.v3i2.580

Abstract

Perubahan iklim global menuntut respons kebijakan yang komprehensif dan inovatif, salah satunya melalui pendekatan green taxation sebagai instrumen fiskal untuk menekan emisi gas rumah kaca dan mendorong transformasi teknologi rendah karbon. Kajian ini menganalisis secara doctrinal peran green taxation dalam mendukung inovasi teknologi melalui mekanisme offset karbon dan perdagangan karbon di Indonesia, serta mengeksplorasi tantangan hukum dan kebijakan dalam implementasinya. Studi ini juga membahas interaksi antara pajak karbon dan offset karbon terhadap integritas lingkungan dan efektivitas pengurangan emisi. Hasil analisis menunjukkan bahwa penerapan pajak karbon, meskipun masih dalam tahap awal, telah memberikan insentif finansial bagi sektor industri untuk berinovasi dalam teknologi hijau. Namun, efektivitas kebijakan ini terhambat oleh tantangan kelembagaan, ketidakpastian hukum, resistensi industri, serta kurangnya integrasi dengan standar sertifikasi internasional. Selain itu, interaksi antara instrumen fiskal dan pasar ini memerlukan kerangka hukum yang kuat, verifikasi ketat, serta transparansi agar tidak mengorbankan integritas lingkungan. Studiini menegaskan pentingnya reformasi regulasi, penyesuaian harga karbon, serta integrasi global untuk memastikan bahwa green taxation dapat menjadi katalisator efektif dalam transisi menuju ekonomi hijau yang berkeadilan dan berkelanjutan di Indonesia.
Pajak dan Mekanisme Pasar Karbon di Indonesia: Peran dalam Keuangan Berkelanjutan Sipayung, Bonarsius
Journal of Sustainable Development Issues Vol. 3 No. 1 (2024): Journal of Sustainable Development Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jsdi.v3i1.588

Abstract

Studi ini mengkaji peran pajak karbon dan mekanisme pasar karbon dalam kerangka kebijakan keuangan berkelanjutan di Indonesia. Fokus utama diarahkan pada tiga isu strategis: (1) efektivitas instrumen pajak dalam mendukung pengembangan pasar karbon; (2) tantangan hukum dan kelembagaan dalam integrasi sistem perpajakan dengan mekanisme pasar karbon nasional dan internasional; serta (3) kontribusi penerimaan pajak karbon terhadap pembiayaan kebijakan iklim dan pencapaian Sustainable Development Goals (SDGs). Indonesia telah menetapkan target ambisius dalam pengurangan emisi gas rumah kaca (GRK) dan menerapkan kebijakan seperti UU HPP, Perpres No. 98 Tahun 2021, serta peluncuran Bursa Karbon Indonesia. Studi ini menunjukkan bahwa kombinasi pajak karbon dan perdagangan emisi dapat menciptakan insentif ekonomi untuk transisi menuju ekonomi rendah karbon. Namun, implementasi kebijakan ini dihadapkan pada tantangan seperti ketidakselarasan regulasi, koordinasi antar lembaga, dan keterbatasan kapasitas institusional. Penerimaan dari pajak karbon berpotensi mendanai proyek energi terbarukan, adaptasi perubahan iklim, inovasi teknologi rendah karbon, dan program sosial-ekologis lainnya. Temuan ini menegaskan bahwa penguatan kerangka hukum, tata kelola institusi, serta akuntabilitas fiskal merupakan kunci bagi efektivitas sistem penetapan harga karbon dalam mendukung agenda pembangunan berkelanjutan Indonesia.

Page 2 of 2 | Total Record : 17

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