INTERNALISASI EKSTERNALITAS PAJAK KARBON : TINJAUAN LITERATUR SISTEMATIS
Kata Kunci:
Internalisasi eksternalitas, pajak karbon, strategi implementasiAbstrak
Tinjauan literatur sistematis ini mengkaji internalisasi eksternalitas pajak karbon dengan merujuk pada artikel ilmiah, studi empiris, kerangka teoritis, dan wawasan praktis guna menemukan strategi efektif dalam implementasi pajak karbon di Indonesia. Pajak karbon telah terbukti sebagai instrumen yang efektif dalam mengurangi emisi karbon di berbagai negara, seperti Swedia, British Columbia di Kanada, dan Uni Eropa. Swedia, sebagai contoh, berhasil mengurangi emisi CO2 per kapita secara signifikan tanpa menghambat pertumbuhan ekonomi sejak menerapkan pajak karbon pada tahun 1991 dengan tarif awal sekitar $30 per ton CO2. British Columbia juga mencatat kesuksesan serupa dengan pajak karbon netral yang diperkenalkan pada tahun 2008. Meskipun demikian, tantangan dalam implementasi pajak karbon tetap ada, termasuk fluktuasi harga karbon dan resistensi politik, seperti yang terjadi di Australia. Pemerintah Indonesia telah mengesahkan dua peraturan terkait pajak karbon pada tahun 2021, yaitu Peraturan Presiden No. 98 Tahun 2021 tentang Penerapan Nilai Ekonomi Karbon dan Undang-Undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan sebagai bagian dari upaya mitigasi perubahan iklim. Studi literatur sistematis ini menyoroti pentingnya desain kebijakan yang efektif dan implementasi yang tepat dalam menginternalisasi eksternalitas pajak karbon di Indonesia, yang menjadi kunci untuk mencapai tujuan mitigasi perubahan iklim.
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