Kebijakan Pajak Karbon Sebagai Strategi Pembangunan Ekonomi Berkelanjutan

The decline in the earth's climate was the cause for the birth of the 2015 Paris Agreement which was ratified by Indonesia through Law Number 16 of 2016 concerning the Paris Agreement on the United Nations Framework Convention on Climate Change as a form of commitment from the government to address climate problems in Indonesia. One of the strategic efforts made by the government is to implement a carbon tax policy to reduce the increase in carbon emissions which was accommodated in Article 13 of Law Number 7 of 2021 concerning Harmonization of Tax Regulations. The implementation of a carbon tax policy is an implementation of Pancasila economic principles which focus on creating sustainable economic development by harmonizing the balance between economic growth and improving environmental quality. The implementation of the carbon tax policy is also a manifestation of the fifth precept of Pancasila which aims to fulfill the constitutional rights of the people as stipulated in Article 28H paragraph (1) of the 1945 Constitution of the Republic of Indonesia by creating corrective justice in the economic and environmental fields. The purpose of this paper is to analyze the application of carbon tax policies in order to achieve the goals of sustainable economic development in Indonesia. The writing method used is juridical-normative using statutory and conceptual approaches. The data used is secondary data through literature study on primary, secondary, and tertiary legal materials. The results of this paper show that the implementation of carbon tax policies is in line with Pancasila economic principles and is a strategic effort in creating a green investment climate, as well as increasing state revenue from the tax sector. However, strengthening is needed in terms of substance, structure, and legal culture in implementing the policy.