Regulasi Pelaksana Pajak Karbon dalam MendukungTarget Nationally Determined Contribution Indonesia

Abstract

This study examines the urgency of establishing and implementing regulations for carbon taxation in Indonesia and formulates an ideal regulatory model to support the achievement of Indonesia’s Nationally Determined Contribution (NDC) targets. Although carbon taxation has been legally recognized under the Harmonization of Tax Regulations Law and Presidential Regulation on Carbon Economic Value, its implementation remains ineffective due to the absence of comprehensive implementing regulations governing emission measurement and verification, tariff calculation, tax collection, supervision, and incentive mechanisms. This research employs a normative juridical method using statutory, conceptual, and comparative approaches by analyzing carbon tax regulations in Indonesia, Singapore, Finland, and India. The findings demonstrate that the lack of operational legal instruments has created legal uncertainty and hindered the effectiveness of carbon taxation as an environmental fiscal policy instrument. This study further argues that a Government Regulation is required to operationalize Article 13 of the Harmonization of Tax Regulations Law and provide legal certainty for stakeholders. The novelty of this research lies in its integrative analysis linking the absence of implementing regulations with the obstacles to achieving Indonesia’s NDC targets, while proposing a comparative and adaptive regulatory framework suited to Indonesia’s legal and economic conditions. The study contributes theoretically to the development of environmental tax law and practically to the formulation of a more effective, equitable, and sustainable carbon tax policy in Indonesia.

Penelitian ini menganalisis urgensi pembentukan regulasi pelaksana pajak karbon di Indonesia serta merumuskan model pengaturan yang ideal guna mendukung pencapaian target Nationally Determined Contribution (NDC) Indonesia. Meskipun pajak karbon telah memiliki dasar hukum melalui Undang-Undang Harmonisasi Peraturan Perpajakan dan Peraturan Presiden tentang Nilai Ekonomi Karbon, implementasinya belum berjalan optimal akibat belum adanya regulasi pelaksana yang mengatur secara komprehensif mekanisme pengukuran dan verifikasi emisi, penetapan tarif, pemungutan, pengawasan, dan pemberian insentif. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan perbandingan melalui analisis pengaturan pajak karbon di Indonesia, Singapura, Finlandia, dan India. Hasil penelitian menunjukkan bahwa kekosongan instrumen hukum operasional telah menimbulkan ketidakpastian hukum dan menghambat efektivitas pajak karbon sebagai instrumen kebijakan fiskal lingkungan. Penelitian ini berpendapat bahwa peraturan pemerintah diperlukan untuk mengoperasionalkan Pasal 13 Undang-Undang Harmonisasi Peraturan Perpajakan dan memberikan kepastian hukum bagi para pihak. Kebaruan penelitian ini terletak pada analisis integratif mengenai hubungan antara kekosongan regulasi pelaksana dan hambatan pencapaian target NDC Indonesia, sekaligus menawarkan model regulasi komparatif dan adaptif yang sesuai dengan sistem hukum serta kondisi ekonomi nasional. Kontribusi penelitian ini memberikan penguatan teoretis dalam pengembangan hukum pajak lingkungan dan kontribusi praktis bagi pembentukan kebijakan pajak karbon yang lebih efektif, berkeadilan, dan berkelanjutan di Indonesia.