Memperkuat Pajak Karbon: Menerapkan Perjanjian Paris dan Ekonomi Hijau di Indonesia

Penulis

  • Ahmad RIzal Roby Ananta Faculty of Law, Universitas Airlangga, Indonesia
  • Ahmad Dzaki Abidin Universitas Airlangga
  • Iqbal Aryawidya Jhoncilla Universitas Airlangga

DOI:

https://doi.org/10.30649/htlj.v9i1.282

Kata Kunci:

Pajak Karbon, Mitigasi Perubahan Iklim, Ekonomi Hijau, Peraturan

Abstrak

Perubahan iklim yang dipicu oleh emisi gas rumah kaca dari bahan bakar fosil semakin mengancam ekosistem dan ekonomi global. Pajak karbon merupakan salah satu instrumen kebijakan yang diterapkan di berbagai negara, termasuk Indonesia, untuk mengurangi emisi dan mendorong transisi menuju ekonomi hijau. Indonesia mengadopsi kebijakan ini melalui UU No. 7 Tahun 2021 tentang Pajak Karbon, dengan tarif awal sebesar Rp 30 per kg CO₂e (USD 2 per ton CO₂e), yang merupakan salah satu yang terendah di dunia. Studi ini bertujuan untuk mengevaluasi efektivitas kebijakan pajak karbon di Indonesia dengan membandingkannya dengan Swedia. Negara ini telah menerapkan pajak karbon sejak tahun 1991 dan berhasil menurunkan emisi sebesar 27%.

Penelitian ini menggunakan pendekatan normatif dengan metode perbandingan hukum, perundang-undangan, dan konseptual. Data dikumpulkan dari peraturan primer, jurnal ilmiah, dan laporan internasional terkait pajak karbon.Hasil penelitian menunjukkan bahwa penerapan pajak karbon di Indonesia masih menghadapi berbagai kendala, seperti tarif yang rendah, ketergantungan terhadap bahan bakar fosil, dan mekanisme perdagangan karbon yang belum optimal.

Untuk meningkatkan efektivitasnya, diperlukan penyesuaian tarif secara bertahap, insentif energi hijau, serta penguatan regulasi dan pengawasan. Dengan kebijakan yang lebih komprehensif berdasarkan praktik terbaik global, Indonesia dapat mempercepat target nol emisi bersih tahun 2060 dan membangun ekonomi hijau yang berkelanjutan.

Kata kunci: Pajak karbon, mitigasi perubahan iklim, ekonomi hijau.

Unduhan

Data unduhan belum tersedia.

Referensi

Acheampong, Stephen, Tetyana Pimonenko, dan Oleksii Lyulyov. “Sustainable Marketing Performance of Banks in the Digital Economy: The Role of Customer Relationship Management.” Virtual Economics 6, no. 1 (Maret 2023): 19–37. https://doi.org/10.34021/ve.2023.06.01(2).

Adityawarman, Adityawarman, Nabil Visi Samawi, Sekar Ayu Citrowati, Teodoro Marcos Mota, Marcelino Freitas Naikosou, dan Utjok W.R. Siagian. “Adopting Indirect Carbon Pricing Strategies for Indonesia: Insights from Global Practices Using a Bibliometrics and Systematic Literature Review.” International Journal of Energy Economics and Policy 15, no. 4 (Juni 2025): 358–66. https://doi.org/10.32479/ijeep.19320.

Anwar, Muhkamat. “Green Economy Sebagai Strategi Dalam Menangani Masalah Ekonomi Dan Multilateral.” Jurnal Pajak dan Keuangan Negara (PKN) 4, no. 1S (Desember 2022): 343–56. https://doi.org/10.31092/jpkn.v4i1S.1905.

Bahrami, Alireza, Moa Lindqvist, Lisa Lindqvist Berglund, dan Bengt Eriksson. “Important Criteria for Swedish Construction Companies to Choose Environmentally Friendly Concrete.” Civil Engineering Journal 9, no. 1 (Januari 2023): 197–207. https://doi.org/10.28991/CEJ-2023-09-01-015.

Barus, Eykel Bryken, dan Suparna Wijaya. “Penerapan Pajak Karbon Di Swedia Dan Finlandia Serta Perbandingannya Dengan Indonesia.” Jurnal Pajak Indonesia (Indonesian Tax Review) 5, no. 2 (Juni 2022): 256–79. https://doi.org/10.31092/jpi.v5i2.1653.

Çomuk, Pınar, Anna Bagieńska, Bulent Akkaya, dan Serkan Ercoşkun. “The Foreign Direct Investments, Carbon (CO2 ) Emissions, and Economic Growth Nexus: An Empirical Analysis for Turkey and European Union Countries.” WSB Journal of Business and Finance 57, no. 1 (Januari 2023): 88–95. https://doi.org/10.2478/wsbjbf-2023-0010.

Coraça, Gustavo Moraes, Matthew Davis, dan Amit Kumar. “An Assessment of the Long-Term Water, Greenhouse Gas, and Cost Impacts of Low-Carbon in Situ Oil Sands Technologies.” Fuel 403 (Januari 2026): 1–17. https://doi.org/10.1016/j.fuel.2025.136028.

Dobrovolska, Olena, Swen Günther, Olga Chernetska, Natalia Dubrova, dan Svitlana Kachula. “Environmentally Related Taxes and Their Influence on Decarbonization of the Economy.” Environmental Economics 15, no. 1 (Juni 2024): 174–89. https://doi.org/10.21511/ee.15(1).2024.13.

Erfian, Alda, Arie Dipareza Syafei, Fathiah Mohamed Zuki, Joni Hermana, Abdu Fadli Assomadi, Aloysius Pramasetya Yuniar Susanto, dan Dandi Jiwo Lazuardi. “Determining Carbon Dioxide Emission Factors of Indonesia Coal-Fired Power Plants with CEMS Measurement Data.” Aerosol and Air Quality Research 24, no. 3 (2024): 1–23. https://doi.org/10.4209/aaqr.240193.

Firmansyah, Vicky, Made Krisna Adinarayana, Rizky Tetrisyanda, dan Gede Wibawa. “Scenario of Renewable Energy Transition from Fossil Energy Resources towards Net Zero Emission in Indonesia.” E3S Web of Conferences 467 (2023): 04005. https://doi.org/10.1051/e3sconf/202346704005.

Flori, Andrea, dan Alessandro Spelta. “Carbon Trade Biases and the Emerging Mesoscale Structure of the European Emissions Trading System Network.” Nature Communications 16, no. 1 (Juni 2025). https://doi.org/10.1038/s41467-025-59913-w.

Higa, Cecilia, Marcelo Cunha, dan Semida Silveira. “Coalitions Towards the Carbon Tax in the Swedish Heating Sector.” Sustainability 12, no. 20 (Oktober 2020): 1–18. https://doi.org/10.3390/su12208530.

Hilwa Nurkamila Maghfirani, Namira Hanum, dan Roidah Dzata Amani. “Analisis Tantangan Penerapan Pajak Karbon Di Indonesia.” Juremi: Jurnal Riset Ekonomi 1, no. 4 (Januari 2022): 314–21. https://doi.org/10.53625/juremi.v1i4.746.

Horodetska, Tetiana, Maryna Kashynska, dan Denys Vilko. “Methodological Approaches to Managing the Investment Development of Business Structures on the Basis of Greening.” Economics. Finances. Law 2, no. 1 (November 2022): 5–8. https://doi.org/10.37634/efp.2022.11(2).1.

Ihsan, Rizky Nur, dan Rizky Ganda Hutama. “United Nations Economic and Social Council (UNESC): Pemenuhan Hak Asasi Manusia Melalui Penerapan Pajak Karbon di Indonesia.” Padjadjaran Journal of International Relations 5, no. 2 (Agustus 2023): 165. https://doi.org/10.24198/padjir.v5i2.47088.

Jagers, Sverker C., Johan Martinsson, dan Simon Matti. “The Impact of Compensatory Measures on Public Support for Carbon Taxation: An Experimental Study in Sweden.” Climate Policy 19, no. 2 (Februari 2019): 147–60. https://doi.org/10.1080/14693062.2018.1470963.

Khasanova, Satsita S., dan Maryam A. Saydulgerieva. “Green Economy as a Tool for Sustainable Development and a Factor Contributing to the Formation of a Low-Carbon Economy.” BIO Web of Conferences 82 (2024): 1–8. https://doi.org/10.1051/bioconf/20248204003.

Kiswantono, Agus. “Inovasi Energi Hijau: Piezoelektrik Untuk Mengubah Getaran Kendaraan Menjadi Listrik.” Jurnal Informatika dan Teknik Elektro Terapan 12, no. 3 (Agustus 2024): 1829–35. https://doi.org/10.23960/jitet.v12i3.4452.

Knaggård, Åsa, dan Roger Hildingsson. “The Adoption of the Swedish Carbon Tax: Influences and Interactions across Multiple Political Levels, Jurisdictions, and Policy Areas.” Policy Studies Journal 53, no. 2 (Mei 2025): 414–35. https://doi.org/10.1111/psj.70011.

Lappe‐Osthege, Teresa. “The Ripple Effects of Compliance: Reconfiguring EU Policy Effectiveness in Transboundary Environmental Governance.” JCMS: Journal of Common Market Studies 62, no. 3 (Mei 2024): 653–70. https://doi.org/10.1111/jcms.13519.

Lestari, Putri Gantine. “Implementasi Pajak Emisi Karbon untuk Mengatasi Eksternalitas Negatif Emisi Karbon di Indonesia.” In Search 21, no. 1 (April 2023): 173–81. https://doi.org/10.37278/insearch.v22i1.705.

Li, Yun, Muhammad Naeem Shahid, Muhammad Umar Islam, dan Fatema Deme. “The Role of Green Technological Innovation, Fintech, and Financial Development in Environmental Sustainability: A Study on Selected Asian Countries.” Journal of Economics, Finance and Accounting Studies 6, no. 3 (Mei 2024): 32–39. https://doi.org/10.32996/jefas.2024.6.3.4.

Lindvall, Daniel, Patrik Sörqvist, Sverker Carlsson Jagers, Mikael Karlsson, Stefan Sjöberg, dan Stephan Barthel. “The Role of Fairness for Accepting Stricter Carbon Taxes in Sweden.” Climate 12, no. 11 (Oktober 2024): 1–19. https://doi.org/10.3390/cli12110170.

Lolo, Lawrence Daniel Ferwinz Andi, Achmad Dhani Maulana, dan Decmonth Nuel Pasaribu. “Transparansi Pajak Karbon: Digitalisasi Pajak Karbon Sebagai Katalisator Dalam Pembangunan Rendah Karbon di Indonesia.” Jurist-Diction 5, no. 1 (Januari 2022): 205. https://doi.org/10.20473/jd.v5i1.32981.

Ma, Liang, Daniel J Graham, dan Marc E J Stettler. “Has the Ultra Low Emission Zone in London Improved Air Quality?” Environmental Research Letters 16, no. 12 (Desember 2021): 124001. https://doi.org/10.1088/1748-9326/ac30c1.

Marzuki, Peter Mahmud. Penelitian Hukum. Revisi. Jakarta: Prenada Media, 2017.

Maxim, Maruf Rahman, dan Kerstin Zander. “Green Tax Reform and Employment Double Dividend in Australia Should Australia Follow Europe’s Footsteps? A CGE Analysis.” Margin 14, no. 4 (2020): 454–72. https://doi.org/10.1177/0973801020953310.

Meila, Kaca Dian, Astari Dianty, dan Lydia Veronica. “Penerapan Pajak Karbon dalam Mewujudkan Sustainability Development Goals Serta Dampaknya Terhadap Penerimaan Pajak di Indonesia.” Owner 8, no. 2 (Maret 2024): 1849–64. https://doi.org/10.33395/owner.v8i2.2001.

Muliyani, Inka, Agustina Nanda Kartika, Petronila Mely, dan Tegar Prasetiyo. “Analisis Implementasi Dalam Mewujudkan Ekonomi Hijau Di Kalimantan Barat.” Jurnal Ilmiah Ekonomi Global Masa Kini 14, no. 2 (Desember 2023): 111–20. https://doi.org/10.36982/jiegmk.v14i2.3466.

Murini, Murini, Jan Horas Veryady Purba, Rina Destiana, dan Indah Oktari Wijayanti. “Analisis Pengaruh Kebijakan Dividen, Struktur Modal, dan Kinerja Keuangan terhadap Nilai Perusahaan: Studi Kasus pada Perusahaan Publik di Bursa Efek Indonesia.” Jurnal Bisnis dan Manajemen West Science 2, no. 04 (November 2023): 343–51. https://doi.org/10.58812/jbmws.v2i04.778.

Nurhayati, Yati, Ifrani, M. Yasir Said, dan Muhammad Hendri Yanova. “Carbon Pricing Policy to Support Net Zero Emission: A Comparative Study of Indonesia, Finland and Sweden.” Environmental Policy and Law 54, no. 1 (Mei 2024): 53–63. https://doi.org/10.3233/EPL-230047.

Nusiantari, Dwi, dan Adhipradana Prabu Swasito. “Peran Penerimaan Pajak Dalam Usaha Pemerataan Pendapatan.” Jurnal Pajak Indonesia (Indonesian Tax Review) 3, no. 1 (Januari 2020): 35–41. https://doi.org/10.31092/jpi.v3i1.670.

Oktarini, Kurnia Widya, Tiara Nurpratiwi, dan Averroes Ar Razy Tjegame. “Pajak Ekonomi Sirkular Dan Keberlanjutan Lingkungan.” Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 19, no. 2 (Desember 2023): 198–208. https://doi.org/10.35449/jemasi.v19i2.672.

Prastiyo, Slamet Eko, Irham, Suhatmini Hardyastuti, dan Jamhari. “How Agriculture, Manufacture, and Urbanization Induced Carbon Emission? The Case of Indonesia.” Environmental Science and Pollution Research 27, no. 33 (November 2020): 42092–103. https://doi.org/10.1007/s11356-020-10148-w.

Rafiqi, Ilham Dwi, & Mentari, Nikmah. “Comparison of Carbon Trading in Asean Countries: An Explanation from a Policy Perspective,” Journal of Law and Policy Transformation 9, no. 1 (2024): 1-18, https://doi.org/10.37253/jlpt.v9i1.9044

Rahmayani, Dwi, Rizka Yuliani, Nurjannah Rahayu Kristanti, Grace Natalia Marpaung, Anton Supriyadi, dan Muhammad Nuurfauzi. “PENINGKATAN KAPABILITAS GREEN ECONOMY DALAM PENGEMBANGAN DESA WISATA SEBAGAI UPAYA MEWUJUDKAN PEMBANGUNAN BERKELANJUTAN.” Kumawula: Jurnal Pengabdian Kepada Masyarakat 5, no. 1 (April 2022): 171–78. https://doi.org/10.24198/kumawula.v5i1.36289.

Romanzini-Bezerra, Grasiele, dan Amanda C. Maycock. “Projected Rapid Response of Stratospheric Temperature to Stringent Climate Mitigation.” Nature Communications 15, no. 1 (Agustus 2024): 6590. https://doi.org/10.1038/s41467-024-50648-8.

Sagena, Uni W., Sarrah Nur Azizsyah, Ocxynuel Panjaitan, Masjaya Masjaya, M. Hasyim M., dan Mohd. Dino Khairri Sharifuddin. “Program Triple C (Climate Change Class) Untuk Peningkatan Kesadaran Lingkungan Bagi Anak.” JMM (Jurnal Masyarakat Mandiri) 7, no. 4 (Agustus 2023): 3238. https://doi.org/10.31764/jmm.v7i4.15756.

Saputra, Komang Adi Kurniawan, Nyoman Ari Surya Dharmawan, Putu Gede Wisnu Permana Kawisana, dan Gde Deny Larasdiputra. “Potential Carbon Tax in Indonesia: A Literature Review.” International Journal of Environmental, Sustainability, and Social Science 4, no. 6 (November 2023): 1670–77. https://doi.org/10.38142/ijesss.v4i6.891.

Scheitrum, Daniel. “Impact of Intensity Standards on Alternative Fuel Adoption: Renewable Natural Gas and California’s Low Carbon Fuel Standard.” The Energy Journal 41, no. 2 (2020): 191–217. https://doi.org/10.5547/01956574.41.2.dsch.

Stavins, Robert N. “The Future of US Carbon-Pricing Policy.” The University of Chicago Press Journal 20 (t.t.): 8–64. https://doi.org/10.1086/706792.

Sutartib, Muh. “Tantangan Administrasi Pengenaan Pajak Karbon Di Indonesia.” Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 3, no. 2 (November 2021): 38–55. https://doi.org/10.33827/akurasi2021.vol3.iss2.art127.

Tabash, Mosab I., Umar Farooq, Mahmoud Al-Rdaydeh, Mamdouh Abdulaziz Saleh Al-Faryan, dan Ghaleb A. El Refae. “Does investment in energy matter for economic growth? Evidence from BRICS countries.” International Journal of Organizational Analysis 31, no. 7 (Januari 2023): 3217–32. https://doi.org/10.1108/IJOA-03-2022-3185.

Tjoanto, Alexander Kevin, dan Maria Tambunan. “Tantangan dan Strategi dalam Proses Implementasi Kebijakan Pajak Karbon.” Jurnal Riset Akuntansi & Perpajakan (JRAP) 9, no. 02 (Desember 2022): 237–48. https://doi.org/10.35838/jrap.2022.009.02.20.

Wahyuni, Fitri. “Pajak Karbon Sebagai Instrumen Kebijakan Publik Untuk Mitigasi Perubahan Iklim: Telaah Kritis Dan Prospek Di Indonesia.” Visioner : Jurnal Pemerintahan Daerah di Indonesia 15, no. 2 (Desember 2023): 42–54. https://doi.org/10.54783/jv.v15i2.906.

Wang, Weihao, Deqing Ma, dan Jinsong Hu. “Study of Carbon Reduction and Marketing Decisions with the Envisioning of a Favorable Event under Cap-and-Trade Regulation.” International Journal of Environmental Research and Public Health 20, no. 5 (Maret 2023): 4644. https://doi.org/10.3390/ijerph20054644.

Wang, Zhenshuang, Yanxin Zhou, Ning Zhao, Tao Wang, dan Zhongsheng Zhang. “Spatial Correlation Network and Driving Effect of Carbon Emission Intensity in China’s Construction Industry.” Buildings 12, no. 2 (Februari 2022): 1–6. https://doi.org/10.3390/buildings12020201.

Zhang, Jiahao, Chaolin Li, Xiangnan Ji, Li Zhang, dan Yanjun Chen. “Research on the Application of Conjoint Analysis in Carbon Tax Pricing for the Sustainable Development Process of China.” Sustainability 16, no. 21 (Oktober 2024): 1–24. https://doi.org/10.3390/su16219407.

Diterbitkan

2025-08-07

Cara Mengutip

Ananta, A. R. R. ., Abidin, A. D., & Jhoncilla, I. A. (2025). Memperkuat Pajak Karbon: Menerapkan Perjanjian Paris dan Ekonomi Hijau di Indonesia. Hang Tuah Law Journal, 328–349. https://doi.org/10.30649/htlj.v9i1.282

Terbitan

Bagian

Articles