Implementasi Carbon Tax sebagai Strategi dalam Menekan Emisi Karbon: Dampaknya Bagi Corporate Sustainbility di Indonesia


  • Erma Wulan Sari * Mail Universitas PGRI Madiun, Madiun, Indonesia
  • (*) Corresponding Author
Keywords: Implementation; Carbon Emissions; Carbon Tax; Corporate Sustainbility; Indonesia

Abstract

Carbon emissions are one of the causes of climate change in the world. Carbon emissions have a negative impact on the environment, health and economy. Intervention from the government is needed in order to reduce carbon emissions in Indonesia. The purpose of this study is to determine the effectiveness of carbon tax implementation in reducing carbon emissions and its impact on the industrial world. The method used in this research is to use a qualitative descriptive method. The results of the research show that the implementation of carbon taxes in Indonesia will raise pros and cons for the community. Implementation of a carbon tax will have an impact on reducing carbon emissions which have a negative impact on the environment. With the imposition of a carbon tax, the industry will reduce fuel consumption so that carbon emissions can be reduced. In addition, with the implementation of a carbon tax, government revenue from the tax sector will also increase so that it can be used by the government to finance sustainable programs that can help mitigate climate change.

Downloads

Download data is not yet available.

References

Andersson, J. J. (2019). Carbon taxes and Co2 emissions: Sweden as a case study. American Economic Journal: Economic Policy, 11(4), 1–30. https://doi.org/10.1257/pol.20170144

Aptasari, F. W. (2024). Dampak Pajak Karbon pada Akuntansi dan Branding Perusahaan: Perspektif Kesepakatan Paris di Indonesia. Substansi: Sumber Artikel Akuntansi Auditing Dan Keuangan Vokasi, 8(2), 1–25. https://doi.org/10.35837/subs.v8i2.2935

Arcila, A., & Baker, J. D. (2022). Evaluating carbon tax policy: A methodological reassessment of a natural experiment. Energy Economics, 111, 106053. https://doi.org/10.1016/j.eneco.2022.106053

Arikunto, S. (2010). Prosedur Penelitian Suatu Pendekatan Praktik (Edisi Revi). PT Rineka Cipta.

Ayu, P. (2018). The Impact of Carbon Tax Application on the Economy and Environment of Indonesia. European Journal of Economics and Business Studies, 10(1), 116. https://doi.org/10.26417/ejes.v10i1.p116-126

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

Barus, E. B., & Wijaya, S. (2022). Penerapan Pajak Karbon Di Swedia Dan Finlandia Serta Perbandingannya Dengan Indonesia. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 5(2), 256–279. https://doi.org/10.31092/jpi.v5i2.1653

Bunga Syalaisha Putri, & Elizabeth Tiur Manurung. (2025). Dampak Pajak Karbon terhadap Laporan Keuangan dan Strategi Bisnis Perusahaan Manufaktur. Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan, 5(1), 523–531. https://doi.org/10.55606/jempper.v5i1.5957

Daniel, L., Andi, F., & Dhani, A. (2022). Jurist-Diction. 5(1), 205–228. https://doi.org/10.20473/jd.v5i1.32981

Handoyo. (2023). Penerapan pajak karbon dinilai bakal memberatkan kelangsungan industri TPT. Kontan.Co.Id.

Harefa, T., & Fuadah, L. L. (2025). Pajak karbon dalam mewujudkan Sustainable Development Goals: a systematic literature review. Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi Dan Bisnis, 3(4). https://doi.org/10.55904/cocreation.v3i4.1455

Harris, R. F., & Ramadhan, M. F. A. (2022). Formulasi Yuridis Terhadap Urgensi Perancangan Kebijakan Pajak Karbon Sebagai Pendorong Transisi Energi Baru Terbarukan Berdasarkan Pancasila. Ikatan Penulis Mahasiswa Hukum Indonesia Law Journal, 2(2), 157–171. https://doi.org/10.15294/ipmhi.v2i2.54653

Intan Pandini, & Hwihanus Hwihanus. (2023). Pengaruh Penerapan Pajak Karbon Pada Perusahaan Penerbangan Terhadap Kelangsungan Bisnis, Harga Tiket Dan Keputusan Penumpang. Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen, 2(2), 165–173. https://doi.org/10.30640/inisiatif.v2i2.784

Irama, A. B. (2019). Langkah Optimis Mewujudkan Pembangunan Berkelanjutan Di Indonesia. Info Artha, 3(2), 133–142.

Judijanto, L. (2025). Dampak Implementasi Kebijakan Pajak Karbon terhadap Daya Saing Kompetitif Sektor Industri Manufaktur di Indonesia: Analisis Ekonomi dan Strategis. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(3), 6873–6882. https://doi.org/10.31004/riggs.v4i3.3027

Karlinah, Lady, & Febrianti, M. (2025). Carbon Tax, Green Innovation, and Sustainable Development: Evidence from a Systematic Literature Review. Owner, 9(4), 3405–3418. https://doi.org/10.33395/owner.v9i4.2832

Kasno, & Nurlaela, L. (2025). Carbon Pricing Without the Tax: Investment Behavior Under Emerging Market Signals in Indonesia. Summa : Journal of Accounting and Tax, 3(4), 260–270. https://doi.org/10.61978/summa.v3i4.889

Kristiana. (2021). Apa Itu Emisi Karbon? Kenali Penyebab, Dampak, dan Cara Menguranginya. Detikedu. https://www.detik.com/edu/detikpedia/d-5796741/apa-itu-emisi-karbon-kenali-penyebab-dampak-dan-cara-menguranginya

Larasati, E. (2021). Kenalkan Pajak Karbon untuk Mengendalikan Perubahan Iklim, Indonesia Ambil Manfaat Sebagai Penggerak Pertama di Negara Berkembang. Badan Kebijakan Fiskal. https://fiskal.kemenkeu.go.id/publikasi/siaran-pers-detil/328

Maghfirani, H. N., Hanum, N., & Amani, R. D. (2022). Analisis Tantangan Penerapan Pajak Karbon Di Indonesia. Juremi: Jurnal Riset Ekonomi, 1(4), 314–321.

Metcalf, G. (2019). Carbon Taxes: What Can We Learn From International Experience? ECONOFACT.

Pahlevi, R., & Widianto, T. (2022). Analisis Pajak Karbon Sebagai Sumber Penerimaan Negara & Penyesuaian Penerapannya Terhadap Operasional Industri. Gema Ekonomi, 11(6), 1722–1729.

Pamungkas, B. N., & Haptari, V. D. (2022). Analisis Skema Pengenaan Pajak Karbon Di Indonesia Berdasarkan United Nations Handbook Mengenai Penerapan Pajak Karbon Oleh Negara Berkembang. Jurnal Pajak Indonesia (Indonesian Tax Review), 6(2), 357–367. https://doi.org/10.31092/jpi.v6i2.1843

Pan, J., Cross, J. L., Zou, X., & Zhang, B. (2024). To tax or to trade? A global review of carbon emissions reduction strategies. Energy Strategy Reviews, 55, 101508. https://doi.org/10.1016/j.esr.2024.101508

Paramitha, R., & Kusumawardani, T. R. (2020). Menakar Rencana Kebijakan Pajak Karbon.

Pratama, B. A., Ramadhani, M. A., Lubis, P. M., & Firmansyah, A. (2022). Implementasi Pajak Karbon Di Indonesia: Potensi Penerimaan Negara Dan Penurunan Jumlah Emisi Karbon. Jurnal Pajak Indonesia (Indonesian Tax Review), 6(2), 368–374. https://doi.org/10.31092/jpi.v6i2.1827

Ratnawati, D. (2016). Carbon Tax Sebagai Alternatif Kebijakan Untuk Mengatasi Eksternalitas Negatif Emisi Karbon di Indonesia. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 1(2), 53–67. https://doi.org/10.33105/itrev.v1i2.51

Salim, A., & Sidiq, M. (2022). Dampak Pajak Karbon Terhadap Kelangsungan Bisnis. Remittance: Jurnal Akuntansi Keuangan Dan Perbankan, 3(1), 74–81. https://doi.org/10.56486/remittance.vol3no1.223

Saputra, A. I. (2021). Pajak Karbon Sebagai Sumber Penerimaan Negara Dan Sistem Pemungutannya. Jurnal Anggaran Dan Keuangan Negara Indonesia (AKURASI), 3(1), 56–71. https://doi.org/10.33827/akurasi2021.vol3.iss1.art96

Sato, M., & Vrolijk, K. (2023). Erratum: Quasi-Experimental Evidence on Carbon Pricing. The World Bank Research Observer, 38(2), 347–347. https://doi.org/10.1093/wbro/lkad006

Selvi, Rahmi, N., & Rachmatulloh, I. (2020). Urgensi Penerapan Pajak Karbon Di Indonesia. JurnaL Reformasi Administrasi, 7(1), 29–34.

Setya, D. (2022). Terkait Penerapan Pajak Karbon, Pakar Unair: Bisa Kurangi Kerusakan Iklim. Detikedu. https://www.detik.com/edu/detikpedia/d-6320870/terkait-penerapan-pajak-karbon-pakar-unair-bisa-kurangi-kerusakan-iklim

Sutartib, Muh. (2021). Tantangan Administrasi Pengenaan Pajak Karbon Di Indonesia. Jurnal Anggaran Dan Keuangan Negara Indonesia (AKURASI), 3(2), 38–55. https://doi.org/10.33827/akurasi2021.vol3.iss2.art127

Tax Foundation. (2020). Carbon Tax. https://taxfoundation.org/tax-basics/carbon-tax/

Usman, Z., Achsani, N. A., & Mulyati, H. (2025). Assessing The Impact of Carbon Taxation Plan of Coal Companies Default Risk in Indonesia. Business Review and Case Studies, 6(1), 40. https://doi.org/10.17358/brcs.6.1.40

Vinash. (2023). Penerapan Pajak Karbon Dapat Kurangi Kerusakan Iklim, Senit Pakar Unair. https://www.google.com/search?q=Penerapan+Pajak+Karbon+Dapat+Kurangi+Kerusakan+Iklim%2C+Senit+Pakar+Unair&oq=Penerapan+Pajak+Karbon+Dapat+Kurangi+Kerusakan+Iklim%2C+Senit+Pakar+Unair&gs_lcrp=EgZjaHJvbWUyBggAEEUYOTIGCAEQRRg80gEIMTQ3OWowajeoAgCwAgA&sourceid=chrome&ie=UTF-8

Wimala, M., & Yeremy, J. (2022). Potensi Penerapan Kebijakan Carbon Tax Pada Industri Konstruksi Indonesia. Teras Jurnal, 12(1), 295. https://doi.org/10.29103/tj.v12i1.663

Yoga, G. (2021). Dampak Emisi Karbon. ICDX Group. https://www.icdx.co.id/news-detail/publication/dampak-emisi-karbon


Bila bermanfaat silahkan share artikel ini

Berikan Komentar Anda terhadap artikel Implementasi Carbon Tax sebagai Strategi dalam Menekan Emisi Karbon: Dampaknya Bagi Corporate Sustainbility di Indonesia

Dimensions Badge
Article History
Submitted: 2025-06-29
Published: 2026-05-15
Abstract View: 48 times
PDF Download: 17 times
How to Cite
Sari, E. (2026). Implementasi Carbon Tax sebagai Strategi dalam Menekan Emisi Karbon: Dampaknya Bagi Corporate Sustainbility di Indonesia. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 7(4), 1032-1039. https://doi.org/10.47065/ekuitas.v7i4.7823
Issue
Section
Articles