Transparansi Pajak Karbon: Digitalisasi Pajak Karbon Sebagai Katalisator Dalam Pembangunan Rendah Karbon di Indonesia
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Abstract
The Indonesian government is designing a carbon taxation instrument through the Draft Law on General Tax Provisions and Procedures (RUU KUP). The carbon taxing targets the fossil energy industry, which is one of the largest emitters in Indonesia. This legal research was conducted with a normative approach by comparatively reviewing the implementation of carbon taxes in several countries. This article aims to review the carbon taxation system for tax subjects in the fossil energy industry sector as an effort to mitigate climate change in Indonesia. This article concludes the importance of carbon tax instruments followed by the concept of tax transparency through digitalization to facilitate the state in monitoring corporate emission activities. With transparency through the digitization of carbon taxes, public checks and balances against the Government will be realized in accordance with Indonesia's low carbon development goals.
Keywords: Emission; Digitalization; Carbon Tax; Transparency; Paris Agreement; Low Carbon Development.
Abstrak
Pemerintah Indonesia resmi mengesahkan Undang-Undang Harmonisasi Peraturan Perpajakan pada Oktober 2021. Pajak karbon menyasar industri energi fosil, yakni Pembangkit Listrik Tenaga Uap (PLTU) yang merupakan salah satu sumber penghasil emisi terbesar di Indonesia. Penelitian hukum ini dilakukan dengan pendekatan normatif dengan meninjau secara komparatif penerapan pajak karbon di beberapa negara. Artikel ini bertujuan untuk meninjau sistem pemajakan karbon kepada subjek pajak pada sektor industri energi fosil sebagai upaya mitigasi perubahan iklim di Indonesia. Artikel ini menyimpulkan pentingnya instrumen pajak karbon diikuti dengan konsep transparansi pajak melalui digitalisasi untuk memudahkan negara dalam melakukan monitoring terhadap aktivitas emisi korporasi. Dengan adanya transparansi melalui digitalisasi pajak karbon, check and balances masyarakat terhadap Pemerintah akan dapat terwujud sesuai dengan tujuan pembangunan rendah karbon Indonesia.
Kata Kunci: Emisi; Digitalisasi; Pajak Karbon; Transparansi; Perjanjian Paris; Pembangunan Rendah Karbon.
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Copyright (c) 2022 Lawrence Daniel Ferwinz Andi Lolo, Achmad Dhani Maulana, Decmonth Nuel Pasaribu
This work is licensed under a Creative Commons Attribution 4.0 International License.
