Implementasi Pajak Emisi Karbon untuk Mengatasi Eksternalitas Negatif Emisi Karbon di Indonesia

  • Putri Gantine Lestari Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Informatika dan Bisnis Indonesia


Gas Emissions have become an environmental issue that is currently being discussed by the world community. Greenhouse Gas Emissions have increased from 1900 to 2022, with the highest peak in 2022. Therefore, various countries around the world are busy making efforts to reduce carbon emissions to save the world from global warming. Indonesia is one of the countries with the highest carbon emissions, therefore the government is participating in reducing carbon emissions by implementing a carbon tax. Undang Undang HPP, 2021 carbon tax is a tax imposed on purchases of goods that generate carbon emissions and/or activities that generate carbon emissions. The implementation of this carbon tax will reduce carbon emissions in Indonesia and is expected to overcome the negative externalities of carbon emissions in Indonesia. The research method in this research is literature review by collecting data and information through journals and literature.