Article Sidebar

Download
PDF
Statistic
Read Counter : 663 Download : 9955

Main Article Content

Abstract

One of the crucial issues in Indonesia is climate change. It can jeopardize Indonesia's sustainable development. This article investigates a carbon tax as a climate policy option in Indonesia and the Directorate General of Taxes readiness in imposing the new carbon tax bill in April 2022. This research analyzes the early stage of carbon tax implementation in Indonesia. The author conducted a qualitative questionnaire to a small and unrepresentative sample of 32 tax officers in the DGT's head office, regional office, and small tax office in Jakarta. The data collecting process took place in January 2022. The results suggest that most DGT's employees in this study are already familiar with the term "climate change", its causes, and its effects as a worldwide global catastrophe. Furthermore, most respondents understand what a carbon tax is but in terms of preparedness to implement the new carbon tax, only 21 of 32 employees (65.6 percent) believe Indonesia is prepared to impose the new tax. At the same time, 11 employees doubt the implementation due to lack of human resources, derived rules, and regulation dissemination.

Keywords

carbon tax tax climate change indonesia

Article Details

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Nugraha, R., & Balogun, P. (2022). Climate Change, Carbon Tax, and the Indonesian Directorate General of Taxes Preparedness in Implementing the New Carbon Tax. Ilomata International Journal of Tax and Accounting, 3(1), 35-45. https://doi.org/10.52728/ijtc.v4i1.420

References

  1. Bohensky, E. L., Smajgl, A., & Brewer, T. (2013). Patterns in household-level engagement with climate change in Indonesia. Nature Climate Change, 3(4), 348–351. https://doi.org/10.1038/nclimate1762
  2. Bungin, B. (2017). Metodologi Penelitian Kualitatif (B. Bungin (ed.); 3rd ed.). RajaGrafindo Persada. https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhan-bungin/
  3. Cohen, L., Manion, L., & Morrison, K. (2017). Research Methods in Education. In London: Routledge. (8th ed.). Routledge. https://doi.org/10.4324/9781315456539
  4. Costello, K. W. (2019). Essay on climate apocalypse and a carbon tax. The Electricity Journal, 32(10), 106669. https://doi.org/10.1016/j.tej.2019.106669
  5. Creswell, J. W. (2017). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed (S. Z. Qudsy (ed.); 3rd ed.). Pustaka Pelajar. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1213690
  6. Dinesh, D., Hegger, D. L. T., Klerkx, L., Vervoort, J., Campbell, B. M., & Driessen, P. P. J. (2021). Enacting theories of change for food systems transformation under climate change. Global Food Security, 31, 100583. https://doi.org/10.1016/j.gfs.2021.100583
  7. Fairbrother, M., Johansson Sevä, I., & Kulin, J. (2019). Political trust and the relationship between climate change beliefs and support for fossil fuel taxes: Evidence from a survey of 23 European countries. Global Environmental Change, 59, 102003. https://doi.org/10.1016/j.gloenvcha.2019.102003
  8. Gokhale, H. (2021). Japan’s carbon tax policy: Limitations and policy suggestions. Current Research in Environmental Sustainability, 3, 100082. https://doi.org/10.1016/j.crsust.2021.100082
  9. Jacobson, S. K., Seavey, J. R., & Mueller, R. C. (2016). Integrated science and art education for creative climate change communication. Ecology and Society, 21(3), art30. https://doi.org/10.5751/ES-08626-210330
  10. Jamali, H. R. (2018). Does research using qualitative methods (grounded theory, ethnography, and phenomenology) have more impact? Library & Information Science Research, 40(3–4), 201–207. https://doi.org/10.1016/j.lisr.2018.09.002
  11. Jürkenbeck, K., Spiller, A., & Schulze, M. (2021). Climate change awareness of the young generation and its impact on their diet. Cleaner and Responsible Consumption, 3, 100041. https://doi.org/10.1016/j.clrc.2021.100041
  12. Kawakatsu, T., Lee, S., & Rudolph, S. (2017). The Japanese Carbon Tax And The Challenges To Low-Carbon Policy Cooperation In East Asia (No. 9; 17). https://ideas.repec.org/p/kue/epaper/e-17-009.html
  13. Kojima, S., & Asakawa, K. (2021). Expectations for Carbon Pricing in Japan in the Global Climate Policy Context. In T. H. Arimura & S. Matsumoto (Eds.), Economics, Law, and Institutions in Asia Pacific (1st ed., pp. 1–21). Springer International Publishing. https://doi.org/10.1007/978-981-15-6964-7_1
  14. Lee, S., Pollitt, H., & Ueta, K. (2012). An Assessment of Japanese Carbon Tax Reform Using the E3MG Econometric Model. The Scientific World Journal, 2012, 1–9. https://doi.org/10.1100/2012/835917
  15. Levi, S. (2021). Why hate carbon taxes? Machine learning evidence on the roles of personal responsibility, trust, revenue recycling, and other factors across 23 European countries. Energy Research & Social Science, 73, 101883. https://doi.org/10.1016/j.erss.2020.101883
  16. McLaughlin, C., Elamer, A. A., Glen, T., AlHares, A., & Gaber, H. R. (2019). Accounting society’s acceptability of carbon taxes: Expectations and reality. Energy Policy, 131, 302–311. https://doi.org/10.1016/j.enpol.2019.05.008
  17. Ministry of Energy and Mineral Resources of Indonesia. (2021). Energy Minister Explain Carbon Tax Scheme. https://www.esdm.go.id/en/media-center/news-archives/energy-minister-explains-carbon-tax-schemes
  18. Ministry of Environment and Forestry of Indonesia. (2016). 1st Nationally Determined Contribution (NDC) Indonesia. http://ditjenppi.menlhk.go.id/reddplus/images/resources/ndc/First_NDC.pdf
  19. Ministry of Environment and Forestry of Indonesia. (2020). Updated Nationally Determined Contribution (NDC). https://www4.unfccc.int/sites/ndcstaging/PublishedDocuments/Indonesia First/Updated NDC Indonesia 2021 - corrected version.pdf
  20. Ministry of Finance Republic Indonesia. (2021). Indonesia’s Commitment on Climate Change Amidst the COVID-19 Pandemic. https://fiskal.kemenkeu.go.id/nda_gcf/en/publications/indonesia-s-commitment-on-climate-change-amidst-the-covid-19-pandemic
  21. Ministry of The Environment of Japan. (2017). Greening of Whole Tax System and Carbon Tax in Japan. Environment and Economy Division. In Environment-related Tax in Japan. https://www.env.go.jp/en/policy/tax/20170130_greening.pdf
  22. Nugroho, A. W. (2020). What students know about climate change? a case study of high school students in Samboja, Indonesia. IOP Conference Series: Earth and Environmental Science, 487(1), 012001. https://doi.org/10.1088/1755-1315/487/1/012001
  23. Onyimadu, C. O., & Uche, D. S. (2021). Evaluating the Nigerian Government’s financial obligations to climate change adaptation strategies. Climate Services, 24, 100261. https://doi.org/10.1016/j.cliser.2021.100261
  24. Phan, T. D., Bertone, E., Pham, T. D., & Pham, T. V. (2021). Perceptions and willingness to pay for water management on a highly developed tourism island under climate change: A Bayesian network approach. Environmental Challenges, 5, 100333. https://doi.org/10.1016/j.envc.2021.100333
  25. Ratnawati, D. (2016). Carbon Tax Sebagai Alternatif Kebijakan Untuk Mengatasi Eksternalitas Negatif Emisi Karbon di Indonesia. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 1(2), 53–67. https://doi.org/10.33105/itrev.v1i2.51
  26. Saputra, A. I. (2021). Pajak Karbon Sebagai Sumber Penerimaan Negara dan Sistem Pemungutannya. Jurnal Anggaran Dan Keuangan Negara Indonesia (AKURASI), 3(1), 56–71. https://doi.org/10.33827/akurasi2021.vol3.iss1.art96
  27. Selvi, Rahmi, N., & Rachmatulloh, I. (2020). Urgensi Penerapan Pajak Karbon di Indonesia. Jurnal Reformasi Administrasi, 7(1), 29–34. https://doi.org/https://doi.org/10.31334/reformasi.v7i1.845
  28. Septiani, M., Istislam, & Anshari, T. (2017). Urgensi Pengaturan Penetapan Pajak Karbon (Carbon Tax) Dalam Upaya Peningkatan Pengendalian Pencemaran Udara di Indonesia. Jurnal Hukum Universitas Brawijaya, 4(1), 1–13. http://hukum.studentjournal.ub.ac.id/index.php/hukum/article/view/2343
  29. Simatupang, R., Pineda, J., & Murdjijanto, T. (2021). On Indonesia’s new carbon tax and its effectiveness at reducing greenhouse gas emissions. https://devtechsys.com/insights/2021/11/24/on-indonesias-new-carbon-tax-and-its-effectiveness-at-reducing-greenhouse-gas-emissions/
  30. U.S. Energy Information Administration. (2020). Country Analysis Executive Summary: Japan. In World Country Energy Analysis. https://www.eia.gov/international/content/analysis/countries_long/Japan/japan.pdf