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: 1733 | PDF downloads: 2263
Keywords: carbon tax, Indonesia, policy implementation process

Abstract

ABSTRACT

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.

 

ABSTRAK

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.

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Published
2022-12-30
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(2), 214 - 225. https://doi.org/10.35838/jrap.2022.009.02.20