Penerapan Pajak Karbon Di Swedia Dan Finlandia Serta Perbandingannya Dengan Indonesia
DOI:
https://doi.org/10.31092/jpi.v5i2.1653Keywords:
Emisi, Finalndia, Pajak karbon, Perdagangan karbon, SwediaAbstract
Penelitian ini dilakukan dengan tujuan untuk melihat bagaimana tarif dan mekanisme penerapan pajak karbon di Swedia dan Finlandia untuk kemudian dibandingkan dengan rencana penerapannya di Indonesia berdasarkan Undang-Undang Nomor 7 Tahun 2021. Metode penelitian yang digunakan berupa kualitatif deskriptif dengan metode pengumpulan data berupa wawancara dan studi literatur. Hasil penelitian ini menyimpulkan bahwa Swedia, yang memiliki tarif pajak karbon tertinggi di dunia, berhasil menekan emisi karbonnya dan tanpa memberikan dampak negatif bagi perekonomian negaranya. Serupa dengan Finlandia, yang merupakan negara pertama yang menerapkan pajak karbon di dunia, berhasil menekan emisi karbonnya dan tanpa memberikan dampak negatif bagi perekonomian negaranya. Indonesia akan mulai menerapkan pajak karbon sejak April 2022 atas sektor Pembangkit Listrik Tenaga Uap-batu bara, dimana mekanisme yang diterapkan adalah Cap-and-Tax yakni gabungan dari perdagangan karbon dan emisi karbon. Tarif pajak karbon yang diterapkan adalah sama dengan harga karbon di pasar karbon namun tidak boleh kurang dari Rp30 per kilogram COâ‚‚ ekuivalen.
References
Aida, N. (2009). Eksternalitas Negatif dan Lingkungan Hidup. JAMSWAP, Volume 1, 88–94.
Air Pollution Control District. (2021). A Guide to Emission Reduction Credits (ERCs) System | Santa Barbara County Air Pollution Control District. https://www.ourair.org/erc-guide/
Aldy, J. E. (2011). Promoting Clean Energy in the American Power Sector.
Aldy, J. E., & Stavins, R. N. (2012). The Promise and Problems of Pricing Carbon: Theory and Experience. Journal of Environment and Development, 21(2), 152–180. https://doi.org/10.1177/1070496512442508
Anderson, M. S., & Ekins, P. (2010). Carbon energy taxation : Lessons from Europe. Oxford University Press.
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
Badan Kebijakan Fiskal (BKF). (2021). PAJAK KARBON DI INDONESIA: Upaya Mitigasi Perubahan Iklim dan Pertumbuhan Ekonomi Berkelanjutan.
Bavbek, G. (2016). Carbon Taxation Policy Case Studies EDAM Energy and Climate Change Climate Action Paper Series 2016/4. http://www.lse.
BBC News. (2021, August 10). Perubahan iklim: Suhu terpanas dalam sejarah, gelombang panas lebih intens, laporan IPCC berisi ‘kode merah bagi umat manusia’ - BBC News Indonesia. https://www.bbc.com/indonesia/dunia-58146664.
Burnard, P., Gill, P., Stewart, K., Treasure, E., & Chadwick, B. (2008). Analysing and presenting qualitative data. British Dental Journal, 204(8), 429–432. https://doi.org/10.1038/sj.bdj.2008.292
Calabrò, P. S. (2009). Greenhouse gases emission from municipal waste management: The role of separate collection. Waste Management, 29(7), 2178–2187. https://doi.org/10.1016/j.wasman.2009.02.011
Cao, J., Dai, H., Li, S., Guo, C., Ho, M., Cai, W., He, J., Huang, H., Li, J., Liu, Y., Qian, H., Wang, C., Wu, L., & Zhang, X. (2021). The general equilibrium impacts of carbon tax policy in China: A multi-model comparison. Energy Economics, 99. https://doi.org/10.1016/j.eneco.2021.105284
Carl, J., & Fedor, D. (2016). Tracking global carbon revenues: A survey of carbon taxes versus cap-and-trade in the real world. Energy Policy, 96, 50–77. https://doi.org/10.1016/j.enpol.2016.05.023
Carlson, C., Burtraw, D., Cropper, M., & Palmer, K. L. (2000). Sulfur Dioxide Control by Electric Utilities: What Are the Gains from Trade? In Journal of Political Economy (Vol. 108, Issue 6). http://www.journals.uchicago.edu/t-and-c
CNN Indonesia. (2021, March 22). Daftar Lengkap Negara Paling Bahagia di Dunia 2021 - Halaman 3. https://www.cnnindonesia.com/gaya-hidup/20210322131435-269-620465/daftar-lengkap-negara-paling-bahagia-di-dunia-2021/3
DDTC News. (2021, October 6). Skema Pajak Karbon RI Bakal Beda dengan Negara Lain, Ini Alasannya. https://news.ddtc.co.id/skema-pajak-karbon-ri-bakal-beda-dengan-negara-lain-ini-alasannya-33435?page_y=600
Direktorat Jenderal Pajak (DJP). (2021). Fungsi Pajak. https://www.pajak.go.id/id/fungsi-pajak
Direktorat Jenderal Pengendalian Perubahan Iklim. (2017). Knowledge Centre Perubahan Iklim - Pemanasan Global. http://ditjenppi.menlhk.go.id/kcpi/index.php/video/231-pemanasan-global
Ekins, P., & Speck, S. (2011). Environmental Tax Reform (ETR): A Policy for Green Growth. Oxford University Press.
Elbaum, J.-D. (2021). The effect of a carbon tax on per capita dioxide emissions: evidence from Finland (No. 21; 05).
Gruber, J. (2010). Public Finance and Public Policy (3rd ed.). Worth Publishers.
Houghton, J. (2005). Global warming. Reports on Progress in Physics, 68(6), 1343–1403. https://doi.org/10.1088/0034-4885/68/6/R02
International Energy Agency., & Organisation for Economic Co-operation and Development. (2010). World energy outlook. 2010. OECD/IEA.
International Energy Agency., & Organisation for Economic Co-operation and Development. (2011). World energy outlook 2011. IEA, International Energy Agency.
Irama, A. B. (2019a). POTENSI PENERIMAAN NEGARA DARI EMISI KARBON: LANGKAH OPTIMIS MEWUJUDKAN PEMBANGUNAN BERKELANJUTAN DI INDONESIA. Jurnal Info Artha, Vol. 3(No. 2). https://www.kemenkeu.
Irama, A. B. (2019b). Potensi Penerimaan Negara dari Emisi Karbon: Langkah Optimis Mewujudkan Pembangunan Berkelanjutan di Indonesia. Jurnal Info Artha, 3(2).
Jonsson, S., Ydstedt, A., & Asen, E. (2020). Looking Back on 30 Years of Carbon Taxes in Sweden. https://www.
Junaid, I. (2016). ANALISIS DATA KUALITATIF DALAM PENELITIAN PARIWISATA. Jurnal Kepariwisataan, 10(01), 59–74.
Kagan, J. (2020, April 28). Pigovian Tax . Investopedia. https://www.investopedia.com/terms/p/pigoviantax.asp
Kementerian Keuangan Republik Indonesia. (2021, October 13). Pajak Karbon Sebagai Instrumen Pengendali Perubahan Iklim. https://www.kemenkeu.go.id/publikasi/berita/pajak-karbon-sebagai-instrumen-pengendali-perubahan-iklim/
Kementerian Lingkungan Hidup dan Kehutanan. (2016, April 23). Indonesia Menandatangani Perjanjian Paris tentang Perubahan Iklim. http://ppid.menlhk.go.id/siaran_pers/browse/298
Khastar, M., Aslani, A., & Nejati, M. (2020). How does carbon tax affect social welfare and emission reduction in Finland? Energy Reports, 6, 736–744. https://doi.org/10.1016/j.egyr.2020.03.001
Kossoy, A., Peszko, G., Oppermann, K., Prytz, N., Klein, N., Blok, K., Lam, L., Wong, L., & Borkent, B. (2015). State and Trends of Carbon Pricing 2015. https://www.ncdc.noaa.gov/sotc/global/2014/13.
Kumala, R., Ulpa, R., Rahayu, A., & Martinah. (2021). Pajak Karbon: Perbaiki Ekonomi dan Solusi Lindungi Bumi. Prosiding Seminar Stiami, 8(1).
Lee, S., Pollitt, H., & Ueta, K. (2012). An assessment of Japanese carbon tax reform using the E3MG econometric model. The Scientific World Journal, 2012. https://doi.org/10.1100/2012/835917
Lin, B., & Li, X. (2011). The effect of carbon tax on per capita CO2 emissions. Energy Policy, 39(9), 5137–5146. https://doi.org/10.1016/j.enpol.2011.05.050
London School of Economic and Political Science. (2018, May 11). What is the polluter pays principle? https://www.lse.ac.uk/granthaminstitute/explainers/what-is-the-polluter-pays-principle/
Metcalf, G. E. (2007). A Proposal for a U.S. Carbon Tax Swap.
Mingxi, Z. (2011). CGE simulation for levying carbon tax in china and international experience of levying carbon tax. Chinese Journal of Population Resources and Environment, 9(2), 84–89. https://doi.org/10.1080/10042857.2011.10685032
Nong, D. (2020). Development of the electricity-environmental policy CGE model (GTAP-E-PowerS): A case of the carbon tax in South Africa. Energy Policy, 140. https://doi.org/10.1016/j.enpol.2020.111375
OECD. (2019). Global Revenue Statistics Database. https://stats.oecd.org/Index.aspx?DataSetCode=RS_GBL
OECD. (2020). Environment at a Glance Indicators-Climate change Climate change Environment at a Glance Indicators.
Undang-Undang Nomor 7 Tahun 2021 (Undang-Undang Harmonisasi Peraturan Perpajakan), Pub. L. No. 7 (2021).
Safitra, D. A., & Hanifah, A. (2021). ENVIRONMENTAL TAX: PRINCIPLES AND IMPLEMENTATION IN INDONESIA. Jurnal Pajak Dan Keuangan Negara, Vol. II, 23–33.
Saputra, A. I. (2021). PAJAK KARBON SEBAGAI SUMBER PENERIMAAN NEGARA DAN SISTEM PEMUNGUTANNYA. Jurnal Anggaran Dan Keuangan Negara, 3(1).
Selvi, Rahmi, N., & Rachmatulloh, I. (2020). Urgensi Penerapan Pajak Karbon Di Indonesia. Jurnal Reformasi Administrasi, 7(1), 29–34.
Stavins, R. N. (2007). A U.S. Cap-and-Trade System to Address Global Climate Change.
Sumner, J., Bird, L., & Dobos, H. (2011). Carbon taxes: A review of experience and policy design considerations. Climate Policy, 11(2), 922–943. https://doi.org/10.3763/cpol.2010.0093
Tax Foundation. (2019). Pigouvian Tax. https://taxfoundation.org/tax-basics/pigouvian-tax/page/2/
Tax Foundation. (2020). Carbon Tax. https://taxfoundation.org/tax-basics/carbon-tax/
Tax Foundation. (2021a, June 3). European Countries with a Carbon Tax, 2021 | Tax Foundation. https://taxfoundation.org/carbon-taxes-in-europe-2021/
Tax Foundation. (2021b, October 8). Carbon Taxes in Europe. https://taxfoundation.org/carbon-taxes-in-europe-2020/
The United Nations Conference on Environment and Development. (1992). Rio Declaration on Environment and Development. Convention on Biological Diversity. https://www.cbd.int/doc/ref/rio-declaration.shtml
The World Bank. (2018). Data-CO2 emissions (kt). https://data.worldbank.org/indicator/EN.ATM.CO2E.KT?most_recent_year_desc=false
World Bank. (2012, November 18). New Report Examines Risks of 4 Degree Hotter World by End of Century. https://www.worldbank.org/en/news/press-release/2012/11/18/new-report-examines-risks-of-degree-hotter-world-by-end-of-century
World Bank. (2020a). GDP (current US$) - Finland| Data. https://data.worldbank.org/indicator/NY.GDP.MKTP.CD?end=2020&locations=SE&name_desc=false&start=2000
World Bank. (2020b). GDP (current US$) - Sweden | Data. https://data.worldbank.org/indicator/NY.GDP.MKTP.CD?end=2020&locations=SE&start=1990
World Bank. (2020c). Pricing Carbon. https://www.worldbank.org/en/programs/pricing-carbon#CarbonPricing
World Bank. (2021). Carbon Pricing Dashboard | Up-to-date overview of carbon pricing initiatives. https://carbonpricingdashboard.worldbank.org/
Yu, Y., Jin, Z. X., Li, J. Z., & Jia, L. (2020). Research on the Impact of Carbon Tax on CO2 Emissions of China’s Power Industry. Journal of Chemistry, 2020. https://doi.org/10.1155/2020/3182928
Zhang, Z., Qu, J., & Zeng, J. (2008). A quantitative comparison and analysis on the assessment indicators of greenhouse gases emission. Journal of Geographical Sciences, 18(4), 387–399. https://doi.org/10.1007/s11442-008-0387-8
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Eykel Bryken Barus, Suparna Wijaya

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.


