The Urgency of Carbon Tax Implementation to Target Enhanced Nationally Determined Contribution

Asih, Ni Putu Sri Suci Artini (2024) The Urgency of Carbon Tax Implementation to Target Enhanced Nationally Determined Contribution. Undergraduate thesis, Politeknik Negeri Bali.

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Abstract

The signing of the Paris Agreement in 2015 was a significant step for Indonesia to commit by establishing a Nationally Determined Contribution (NDC) document to transition towards Indonesia with a just and affordable Green Economy. As stipulated in the Taxation Harmonisation Act, the carbon tax has not been implemented; even until this thesis was successfully compiled, the derivative regulations listed in the Taxation Harmonisation Act have not been established. This research aims to determine the factors urging carbon tax to be implemented after being postponed 2 (two) times by the government. A qualitative interpretive approach was employed in this study to broaden the scope of informants, enriching the research perspectives. Using interviews as the primary data collection technique, the study presents insights from tax academics interested in a carbon tax, experienced tax practitioners, tax authorities involved in public education, and YouTube to gather perspectives from relevant ministries. In-depth semi-structured interviews were conducted to enhance the richness of perspectives, whose quality was further enhanced through data triangulation, named observation and documentation. The interview data collected and sorted using data triangulation will be traced using the main ideas from each view towards the research themes. Although delayed twice, a carbon tax is still essential to implement due to the pressure from international organisations, environmental issues, and Indonesia's commitment to transition to a green economy. The Indonesian government postponed the carbon tax implementation to wait for the right moment so that the implementation result is ideal and does not harm the parties affected by the carbon tax. As the first sector planned to be subject to a carbon tax, the energy sector is the most likely to be included in the carbon tax and market roadmap as the highly regulated business climate makes it easier for the government to implement the carbon tax in 2025.

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