Tantangan dan Strategi dalam Proses Implementasi Kebijakan Pajak Karbon

  • Alexander Kevin Tjoanto Universitas Indonesia, Depok, Jawa Barat
  • Maria R.U.D. Tambunan Universitas Indonesia, Depok, Jawa Barat
DOI: https://doi.org/10.35838/jrap.2022.009.02.20
Abstract views: 227 | PDF downloads: 187
Keywords: carbon tax, Indonesia, policy implementation process



Carbon tax policies have become an important instrument in overcoming climate change in various countries. Indonesia is one country that also uses a carbon tax policy in overcoming climate change. However, the delayed implementation of the carbon tax policy in Indonesia shows that the government faces various challenges in the carbon policy implementation process. This study aims to analyze various factors that can pose challenges in the implementation process of carbon tax policies in Indonesia and strategies that the Government of Indonesia can use to overcome these challenges. This research was conducted with a qualitative approach and data were collected by literature review. The results of this research indicate that the challenges faced by the government in the process of implementing carbon tax policies in Indonesia can be caused by factors of the political system and governance, business and economic influences, and public resistances. These challenges can be overcome by using stepwise implementation strategies and coalition building to support the policy, proper revenue management, and most importantly establishing carbon tax policies as part of the policy mix in order to quickly address climate problems and achieve long-term decarbonization.



Kebijakan pajak karbon telah menjadi instrumen penting dalam mengatasi perubahan iklim di berbagai negara. Indonesia menjadi salah satu negara yang juga menggunakan kebijakan pajak karbon dalam mengatasi perubahan iklim. Namun, implementasi kebijakan pajak karbon di Indonesia yang mengalami penundaan menunjukkan bahwa pemerintah menghadapi berbagai tantangan dalam proses implementasi kebijakan pajak karbon. Penelitian ini bertujuan untuk menganalisis berbagai faktor yang dapat memberikan tantangan dalam proses implementasi kebijakan pajak karbon di Indonesia dan strategi yang dapat digunakan Pemerintah Indonesia untuk mengatasi tantangan tersebut. Penelitian ini dilakukan dengan pendekatan kualitatif dan data dikumpulkan dengan melakukan tinjauan literatur. Hasil penelitian menunjukkan bahwa tantangan yang dihadapi pemerintah dalam proses implementasi kebijakan pajak karbon di Indonesia dapat disebabkan oleh faktor sistem politik dan tata kelola lembaga pemerintahan, pengaruh bisnis dan ekonomi, dan penolakan publik. Tantangan tersebut dapat diatasi dengan menggunakan strategi implementasi kebijakan secara bertahap dan pembangunan koalisi yang mendukung kebijakan tersebut, pengelolaan pendapatan secara tepat, dan yang paling penting menjadikan kebijakan pajak karbon sebagai bagian dari bauran kebijakan agar dapat mengatasi permasalahan iklim dengan cepat dan mencapai dekarbonisasi jangka panjang.


Andi, D. (2021). Pelaku industri cermati efek penerapan pajak karbon yang akan diterapkan tahun depan. Kontan. Diperoleh dari https://newssetup.kontan.co.id/news/pelaku-industri-cermati-efek-penerapan-pajak-karbon-yang-akan-diterapkan-tahun-depan?page=all

Baranzini, A., & Carattini, S. (2017). Effectiveness, earmarking and labeling: Testing the acceptability of carbon taxes with survey data. Environmental Economics and Policy Studies, 19(1), 197-227. https://doi.org/10.1007/s10018-016-0144-7

Boyce, J. K. (2018). Carbon pricing: Effectiveness and equity. Ecological Economics, 150, 52-61. https://doi.org/10.1016/j.ecolecon.2018.03.030

Carattini, S., Baranzini, A., Thalmann, P., Varone, F., & Vöhringer, F. (2017). Green taxes in a post-paris world: Are millions of nays inevitable? Environmental & Resource Economics, 68(1), 97-128. https://doi.org/10.1007/s10640-017-0133-8

Creswell, J. W., & Poth, C. N. (2018). Qualitative Inquiry & Research Design: Choosoing Among Five Approaches. USA: Sage Publications.

Criqui, P., Jaccard, M., Sterner, T. (2019). Carbon taxation: A tale of three countries. Sustainability, 11(22), 6280. https://doi.org/10.3390/su11226280

Diaz, A. O., & Gutierrez, E. C. (2018). Competing actors in the climate change arena in mexico: A network analysis. Journal of Environmental Management, 215, 239-247. https://doi.org/10.1016/j.jenvman.2018.03.056

Dyarto, R., & Setyawan, D. (2021). Understanding the political challenges of introducing a carbon tax in Indonesia. International Journal of Environmental Science and Technology, 18(6), 1479-1488. https://doi.org/10.1007/s13762-020-02925-4

Fukuoka, Y. (2012). Politics, business and the state in post-soeharto Indonesia. Contemporary Southeast Asia, 34(1), 80-100. https://doi.org/10.1355/cs34-1d

Government of Canada. (2016). Federal Actions For a Clean Growth Economy. Canada: Minister of Environment and Climate Change.

Green, J. F. (2021). Does carbon pricing reduce emissions? A review of ex-post analyses. Environmental Research Letters, 16(4), 043004. https://doi.org/10.1088/1748-9326/abdae9

Guo, J., & Huang, R. (2022). A carbon tax or a subsidy? policy choice when a green firm competes with a high carbon emitter. Environmental Science and Pollution Research, 29(9), 12845-12852. https://doi.org/10.1007/s11356-020-12324-4

Haites, E. (2018). Carbon taxes and greenhouse gas emissions trading systems: What have we learned? Climate Policy, 18(8), 955-966. https://doi.org/10.1080/14693062.2018.1492897

Halat, K., Hafezalkotob, A., & Sayadi, M. K. (2021). The green supply chains’ ordering and pricing competition under carbon emissions regulations of the government. International Journal of Systems Science: Operations & Logistics, , 1-29. https://doi.org/10.1080/23302674.2021.1983884

Irianto, E., S., Rosdiana, H., & Tambunan, M., R. (2018). On quest of environmental tax implementation in Indonesia. E3S Web of Conferences, 52, 00013. https://doi.org/10.1051/e3sconf/20185200013

Jagers, S. C., Martinsson, J., & Matti, S. (2019). The impact of compensatory measures on public support for carbon taxation: An experimental study in sweden. Climate Policy, 19(2), 147-160. https://doi.org/10.1080/14693062.2018.1470963

Kompas. (2021). Pengusaha Tolak Rencana Implementasi Pajak Karbon. Kompas. Diperoleh dari https://money.kompas.com/read/2021/08/24/195403626/pengusaha-tolak-rencana-implementasi-pajak-karbon?page=all

Kompas. (2022a). Maju Mundur Pajak Karbon: Dari Regulasi Tak Kunjung Rampung sampai Risiko Global. Kompas. Diperoleh dari https://money.kompas.com/read/2022/06/25/065032226/maju-mundur-pajak-karbon-dari-regulasi-tak-kunjung-rampung-sampai-risiko?page=all

Kompas. (2022b). Harga BBM Pertalite, Solar, hingga Pertamax Resmi Naik Hari Ini. Kompas. Diperoleh dari https://nasional.kompas.com/read/2022/09/03/13372151/harga-bbm-pertalite-solar-hingga-pertamax-resmi-naik-mulai-hari-ini

Ojha, V. P., Pohit, S., & Ghosh, J. (2020). Recycling carbon tax for inclusive green growth: A CGE analysis of india. Energy Policy, 144, 111708. https://doi.org/10.1016/j.enpol.2020.111708

Partnership For Market Readiness. (2017). Carbon Tax Guide: A Handbook for Policy Makers. Washington DC: World Bank.

Santoso, Y., I. (2021). Pajak karbon bisa memperburuk ekonomi.Kontan. Diperoleh dari https://nasional.kontan.co.id/news/pajak-karbon-bisa-memperburuk-ekonomi?page=2

Lawley, C., & Thivierge, V. (2018). Refining the evidence: British Columbia’s carbon tax and household gasoline consumption. Energy Journal, 39(2), 147-172. https://doi.org/10.5547/01956574.39.2.claw

Rafaty, R. (2018). Perceptions of corruption, political distrust, and the weakening of climate policy. Global Environmental Politics, 18(3), 106-129. https://doi.org/10.1162/glep_a_00471

Rennkamp, B. (2019). Power, coalitions and institutional change in south african climate policy. Climate Policy, 19(6), 756-770. https://doi.org/10.1080/14693062. 2019.1591936

Steenkamp, L. (2021). A classification framework for carbon tax revenue use. Climate Policy, 21(7), 897-911. https://doi.org/10.1080/14693062.2021.1946381

Sulaswatty, A. (2010). Pajak untuk Peningkatan Perbaikan Lingkungan. Lembaga Ilmu Pengetahuan Indonesia. Diperoleh dari http://lipi.go.id/ berita/pajak-untuk-peningkatan-perbaikan-lingkungan/4664

United Nations. (2021). Handbook on Carbon Taxation For Developing Countries. New York: United Nations.

Wettestad, J., Gulbrandsen, L. H., & Andresen, S. (2021). Calling in the heavyweights: Why the world bank established the carbon pricing leadership coalition, and what it might achieve. International Studies Perspectives, 22(2), 201-217. https://doi.org/10.1093/isp/ekaa013

World Bank. (2022). Carbon Pricing Dashboard. World Bank. Diperoleh dari https://carbonpricingdashboard.worldbank.org/map_data

Wu, J., & Tal, A. (2018). From pollution charge to environmental protection tax: A comparative analysis of the potential and limitations of China’s new environmental policy initiative. Journal of Comparative Policy Analysis, 20(2), 223-236. https://doi.org/10.1080/13876988.2017.1361597

Xiang, D., & Lawley, C. (2019). The impact of british columbia's carbon tax on residential natural gas consumption. Energy Economics, 80, 206-218. https://doi.org/10.1016/j.eneco.2018.12.004

How to Cite
Tjoanto, A. K., & Tambunan, M. R. (2022). Tantangan dan Strategi dalam Proses Implementasi Kebijakan Pajak Karbon. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(02), 214 - 225. https://doi.org/10.35838/jrap.2022.009.02.20