Kebijakan Hukum Insentif Perpajakan pada Sektor Energi dan Transportasi untuk Mendukung Net Zero Emission Tahun 2060
DOI:
https://doi.org/10.31092/jpi.v7i1.2193Keywords:
energi, insentif pajak, net zero emission, transportasiAbstract
As part of the Paris Agreement, Indonesia has set goals for net zero emissions by 2060. One of the efforts being made is the enactment of environmental law taxes in the form of tax incentives to encourage a green economy, particularly in the energy and transportation sectors. This study reviews the legal policies on environmental tax incentives in the energy and transportation sectors using normative juridical research methods, as well as statutory and conceptual approaches. The study found that environmental tax incentives in the energy and transportation sectors focused on research, development, construction, component manufacturing, and renewable power plants, as well as incentives for using BEV, KBH2, and low emission fuels. The tax incentives provided include super tax deductions, tax exemptions, tax reductions, VAT borne by the government, carbon taxes, income taxes, PPnBM, PBB, and import duties that support the realization of a green economy in related sectors. This study also found the need for incentives that encourage community involvement in the energy sector, public transport incentives rather than private ones, as well as the materialization of tax incentive policies that support net zero emissions.
References
Ahdiat, Adi. (2023). Volume Penjualan Wholesale Bulanan Mobil Listrik BEV di Indonesia (Januari 2022-Maret 2023). Retrieved from Katadata website: https://databoks.katadata.co.id/index.php/datapublish/2023/04/18/tren-penjualan-mobil-listrik-menguat-pada-kuartal-i-2023
Anggraeni, D. Y. (2015). Pengungkapan Emisi Gas Rumah Kaca, Kinerja Lingkungan, dan Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 12(2), 188–209. https://doi.org/10.21002/jaki.2015.11
Anwar, Syaiful, Asaad, Irawan, Budiharto, Ratnasari, Wibowo, Hari, Gunawan, Wawan, Novitri, Fifi, Rosehan, Allan, Masri, Akma Yeni, Oktavia, Endah Riana, Carolyn, Rully Dhora, Precylia, Vinna, Lathif, Saiful, Asmani, Rusi, Purnomo, Heri, Utomo, Prasetyadi, Utama, Kurnia, & Ratnasari, Lolita. (2021). Laporan Inventarisasi Gas Rumah Kaca (GRK) dan Monitoring, Pelaporan, Verifikasi (MPV). Jakarta: Kementerian Lingkungan hidup dan Kehutanan, Direktorat Jenderal Pengendalian Perubahan Iklim, Direktorat Inventarisasi GRK dan Monitoring, Pelaporan, Verifikasi.
Asri, Ardison. (2021). Buku Ajar Hukum Pajak & Peradilan Pajak. Sukabumi: Jejak.
Caron, Justin, Cohen, Stuart M., Brown, Maxwell, & Reilly John M. (2018). Exploring the Impacts of a National U.S. CO2 Tax and Revenue Recycling Options with a Coupled Electricity-Economy Model. Climate Change Economics, 9(1), 1-40. https://doi.org/10.1142/S2010007818400158
Chand, Aneesh A., Prasad, Kushal A., Mamun, Kabri A., Sharma, Krishneel R. & Chand, Kritish K. (2019). Adoption of Grid-Tie Solar System ata Residential Scale. Clean Technologies, 1(15), 1-9. https://doi.org/10.3390/cleantechnol1010015
Direktorat Jenderal Energi Baru Terbarukan dan Konservasi Energi (2019). Ditjen EBTKE Sosialisasikan Insentif Fiskal Bidang EBT. Retrieved from Dirjen EBTKE website: https://ebtke.esdm.go.id/post/2019/06/27/2273/ditjen.ebtke.sosialisasikan.insentif.fiskal.bidang.ebt?lang=en
Direktorat Jenderal Energi Baru Terbarukan dan Konservasi Energi. (2022). Penurunan Emisi Sektor Energi 2021 Berhasil Lampaui Target. Retrieved from Dirjen EBTKE website: https://ebtke.esdm.go.id/post/2022/09/08/3254/penurunan.emisi.sektor.energi.2021.berhasil.lampaui.target
Giese, H., & Holtmann, S. (2023). Towards Green Driving - Income Tax Incentives for Plug-In Hybrids. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4394968
Hariani, Aprilia. Tiga Insentif Perpajakan Untuk Investasi Energi Bersih. Retrieved from Pajak.com website:
https://www.pajak.com/pajak/tiga-insentif-perpajakan-untuk-investasi-energi-bersih/
Hapsari, Natalia Endah. (2023). Pakar: Kendaraan Listrik Harus Diarahkan Untuk Transportasi Umum. Retrieved from Republika website: https://republika.co.id/berita/rpcnbd478/pakar-kendaraan-listrik-harus-diarahkan-untuk-transportasi-umum
Haryanto, Joko Tri. (2015). Pemetaan Insentif Fiskal Bagi Pengembangan BBM Berkualitas di Indonesia. Warta Penelitian Perhubungan, 27(5), 311-322.
Hidayat, Dzulfan, Kinanti, Intan Tresna, & Aurelianisa, Kayla. (2022). Insentif Pajak Lingkungan: Suatu Instrumen Kebijakan Fiskal Guna Mewujudkan Industri Ramah Lingkungan. Prosiding Seminar Nasional Ekonomi dan Perpajakan, 2(1), 51-66.
Khoirunurrofik. (2021, November 16). Kajian Optimalisasi Penurunan CO2 di Sektor Transportasi. Retrieved from Gaikindo website: https://www.gaikindo.or.id/wp-content/uploads/2021/11/04.-LPEM_Kajian-Optimalisasi-Penurunan-CO2-Sektor-Transportasi_17112021.pdf
Kurmelovs, Royce. (2021). ‘Insanely Cheap Enegry’: How Solar Power Contionues to Shock the World. Retrieved from The Guardian website: https://www.theguardian.com/australia-news/2021/apr/25/insanely-cheap-energy-how-solar-power-continues-to-shock-the-world
Makmun. (2009). Green Tax Versus Green Insentive. Badan Kebijakan Fiskal. Retrieved from Badan Kebijakan Fiskal website: https://fiskal.kemenkeu.go.id/kajian/2009/07/21/115454-igreen-tax-versus-green-insentivei
Markowska, K., Flizikowski, J., BieliÅ„ski, K., Tomporowski, A., Kruszelnicka, W., Kasner, R., BaÅ‚dowska-Witos, P., & Mazur, Å. (2021). The Comparative Assessment of Effects on the Power System and Environment of Selected Electric Transport Means in Poland. Materials, 14(16), 4556. https://doi.org/10.3390/ma14164556
Marzuki, Peter Mahmud. (2010). Penelitian Hukum. Jakarta: Kencana Prenada Media.
Milne, Janet E. (2018). A Bird’s-eye View of Environmental Taxation. Dalam Roberta F. Mann & Tracey M Roberts (Eds.), Tax Law and the Environment, A Multidisciplinary and Worldwide Perspective (hal 1-16). Lanham: Lexington Books.
Mohammad, Ryan, Rizal Helmi Zuz, & PG, Gede Satria Pujanggo. (2021). Efek Insentif Perpajakan Berdasarkan Dasar Pengenaan Pajak dan Tarif Pajak Terhadap Ekonomi Secara Makro: Studi Kasus Indonesia. Scientax, 2(2), 179-198. https://doi.org/10.52869/st.v2i2.91
Organization for Economic Co-operation and Development. (2015). Creating Incentives for Greener Products: A Policy Manual for Eastern Partnerships Countries, OECD Green Growth Studies. Paris: OECD Publishing.
Pamungkas, Bima Niko & Haptari, Dewi Vissia. (2022). Analisis Skema Pengenaan Pajak Karbon di Indonesia Berdasarkan United Nations Handbook Mengenai Penerapan Pajak Karbon Oleh Negara Berkembang. Jurnal Pajak Indonesia, 6(2), 357-367. https://doi.org/10.31092/jpi.v6i2.1843
Permana, Adi. (2021). Indonesia Mengukir Sejarah, Uji Coba Terbang Bahan Bakar Bioavtur Sukses Dilakukan. Institut Teknologi Bandung. Retrieved from Institut Teknologi Bandung website: https://www.itb.ac.id/berita/detail/58191/indonesia-mengukir-sejarah-uji-coba-terbang-bahan-bakar-bioavtur-sukses-dilakukan
Pratama, Bintang Adi, Ramadhani, Agra Muhammad, Lubis, Putri Meiarta, & Firmansyah, Amrie. (2022). Implementasi Pajak Karbon di Indonesia: Potensi Penerimaan Negara dan Penurunan Jumlah Emisi Karbon. Jurnal Pajak Indonesia, 6(2), 368-374. https://doi.org/10.31092/jpi.v6i2.1827
Pratiwi, Eva Mustika. (2014). Tinjauan dalam Rencana Pemberlakuan Green Tax atau Eco Tax di Indonesia Untuk Menghadapi ASEAN Economic Community 2015. Jurnal Riset Akutansi dan Keuangan, 2(3), 443-456. https://doi.org/10.17509/jrak.v2i3.6596
Public Relations KAI. (2022). Pelanggan Kereta Api Meningkat, Masyarakat Mulai Beralih ke Transportasi Ramah Lingkungan. Kereta Api Indonesia. Retrieved from Kereta Api Indonesia website: https://www.kai.id/information/full_news/5437-pelanggan-kereta-api-meningkat-masyarakat-mulai-beralih-ke-transportasi-ramah-lingkungan
Purnama, Ika Nadia. (2016). Pengaruh Pajak dan Subsidi Pada Keseimbangan Pasar. Ekonomikawan, 16(1), 32-37. https://doi.org/10.30596/ekonomikawan.v16i1.1016
Purwoko, Budi Aji, (2023). Penurunan Emisi Gas Rumah Kaca (GRK) Pada Transportasi Perkotraan Melalui Upaya Penyeimbangan Karbon. Badan Kebijakan Transportasi Kementerian Perhubungan. Retrieved from Badan Kebijakan Transportasi Kementerian Perhubungan website: https://baketrans.dephub.go.id/berita/penurunan-emisi-gas-rumah-kaca-grk-pada-transportasi-perkotaan-melalui-upaya-penyeimbangan-karbon
Safitra, Dhian Adhetiya. (2022). Insentif Pajak Atas Bangunan Hijau: Sebuah Studi Komparasi. Jurnal Pajak dan Keuangan Negara, 3(2), 331-342. https://doi.org/10.31092/jpkn.v3i2.1488
Saidi, Muhammad Djafar. (2022). Pembaruan Hukum Pajak. Depok: Rajawali Pers.
Setyono, Agus Eko & Kiono, Berkah Fajar Tamtono. (2021). Dari Energi Fosil Menuju Energi Terbarukan: Potret Kondisi Minyak dan Gas Bumi Indonesia Tahun 2020-2050. JEBT: Jurnal Energi Baru & Terbarukan, 2(3), 154-162. https://doi.org/10.14710/jebt.2021.11157
Setyorini, Virna P. (2020). Emisi GRK Transportasi Nasional Turun Signifikan di Masa PSBB. Antara News. Retrieved from Antara website: https://www.antaranews.com/berita/1758953/emisi-grk-transportasi-nasional-turun-signifikan-di-masa-psbb
Soekanto, Soerjono. (2015). Pengantar Penelitian Hukum. Jakarta: UI Press.
Sopiah, Anisa. (2023). Lengkap! Ini 7 Insentif Kendaraan Listrik Dari Sri Mulyani. CNBC Indonesia. Retrieved from CNBC website: https://www.cnbcindonesia.com/news/20230320181109-4-423315/lengkap-ini-7-insentif-kendaraan-listrik-dari-sri-mulyani
Suandy, Erly. (2008). Perencanaan Pajak. Jakarta: Salemba Empat.
Sunitiyoso, Y., Belgiawan, P. F., Rizki, M., & Hasyimi, V. (2022). Public acceptance and the environmental impact of electric bus services. Transportation Research Part D: Transport and Environment, 109, 103358. https://doi.org/10.1016/j.trd.2022.103358
United Nations Conference on Trade and Development. (2000). Tax Incentives and Foreign Direct Investment: A Global Survey. Geneva: United Nations Publication.
Utina, Ramli. (2008). Pemanasan Global: Dampak dan Upaya Meminimalisasinya. Jurnal Sainstek, 3(3), 1-11.
Wang, Q., Zhang, H., & Zhu, P. (2023). Using Nuclear Energy for Maritime Decarbonization and Related Environmental Challenges: Existing Regulatory Shortcomings and Improvements. International Journal of Environmental Research and Public Health, 20(4), 2993. https://doi.org/10.3390/ijerph20042993
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Richard Jatimulya Alam Wibowo, Rasji
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.
