POTENSI PENERIMAAN NEGARA DARI EMISI KARBON: LANGKAH OPTIMIS MEWUJUDKAN PEMBANGUNAN BERKELANJUTAN DI INDONESIA

Ade Bebi Irama

Abstract


Penelitian ini mempunyai dua tujuan: (1) untuk menghitung secara empiris potensi penerimaan negara apabila kebijakan pajak karbon diterapkan; dan (2) untuk menjelaskan kebijakan program pemerintah eksisting yang mendukung
penerapan kebijakan pajak karbon. Metode penelitian yang dipakai dalam penelitian ini berupa simulasi melalui pendekatan measured emission taxes dengan menggunakan data emisi karbon perusahaan emiten yang terdapat di 14 industri di Bursa Efek Indonesia untuk periode 2008 hingga 2018. Hasil dari penelitian ini yaitu bahwa terdapat potensi penerimaan pajak karbon minimal sebesar Rp3, 03 Triliun per tahun yang berasal dari emisi karbon. Di Indonesia, ini merupakan penelitian pertama yang menggunakan data emisi karbon dari Trucost, Bloomberg dan Reuters/Refinitiv untuk menghitung potensi penerimaan pajak karbon secara empiris. Keterbatasan penelitian terdapat pada data emisi karbon yang belum sepenuhnya dilaporkan oleh perusahaan
emisi di Bursa Efek Indonesia.

Keywords


Perubahan Iklim; Emisi Karbon; Keuangan Negara; Pembangunan Berkelanjutan

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DOI: http://dx.doi.org/10.31092/jia.v3i2.585

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