Penerapan Pajak Karbon Di Swedia Dan Finlandia Serta Perbandingannya Dengan Indonesia

Authors

  • Eykel Bryken Barus Politeknik Keuangan Negara STAN
  • Suparna Wijaya Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.31092/jpi.v5i2.1653

Keywords:

Emisi, Finalndia, Pajak karbon, Perdagangan karbon, Swedia

Abstract

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.

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Published

2021-12-30

How to Cite

Barus, E. B., & Wijaya, S. (2021). Penerapan Pajak Karbon Di Swedia Dan Finlandia Serta Perbandingannya Dengan Indonesia. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 5(2), 256–279. https://doi.org/10.31092/jpi.v5i2.1653

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