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The Impact of Carbon Tax Implementation on Indonesia's State Budget Revenue Efforts for Sustainable Economic Growth: Revenue Potential, Challenges, and Policy Solutions

Jurnal Perpajakan dan Keuangan Publik · Vol. 4 No. 2 (2025) · hlm. 92–101

DOI
10.15575/jpkp.v4i2.53168
ISSN
2986-0814
Terbit
2025-12-31
Penerbit
Department of Public Administration
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

The increasing need for state financing and Indonesia's commitment to reducing greenhouse gas emissions require the presence of fiscal instruments capable of supporting economic and environmental sustainability. The carbon tax is a strategic policy because it functions as an emissions control tool and a new source of revenue for the State Budget (APBN). This study aims to analyze the potential state revenue from the implementation of the carbon tax, identify challenges, and formulate optimal policy solutions. The research method used is a qualitative approach through literature study utilizing secondary data. The results show that the carbon tax has significant potential to expand the tax base and increase state revenue, particularly from the high-emission energy sector, as well as encourage changes in consumption and production behavior towards a low-carbon economy. However, the implementation of the carbon tax in Indonesia still faces challenges. The policy implications of this study emphasize the importance of strengthening public outreach, developing an integrated and transparent MRV system, and improving institutional coordination so that the carbon tax can be optimized as a sustainable fiscal and environmental instrument.

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  • Universitas Islam Negeri Maulana Malik Ibrahim
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Sanri Nabila FauziaAfiliasi tidak diketahui1
Siti MasitohUniversitas Islam Negeri Maulana Malik Ibrahim1
Mohamad Ichsana NurAfiliasi tidak diketahui1
Alpin AlpinAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/jpkp/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Impact of Carbon Tax Implementation on Indonesia's State Budget Revenue Efforts for Sustainable Economic Growth: Revenue Potential, Challenges, and Policy Solutions</dc:title>
	<dc:creator>Tiara</dc:creator>
	<dc:creator>Salma Isnaeni</dc:creator>
	<dc:creator>Sakti, Fajar Tri</dc:creator>
	<dc:subject xml:lang="en-US">Carbon Tax</dc:subject>
	<dc:subject xml:lang="en-US">State Budget</dc:subject>
	<dc:subject xml:lang="en-US">Fiscal Policy</dc:subject>
	<dc:description xml:lang="en-US">The increasing need for state financing and Indonesia's commitment to reducing greenhouse gas emissions require the presence of fiscal instruments capable of supporting economic and environmental sustainability. The carbon tax is a strategic policy because it functions as an emissions control tool and a new source of revenue for the State Budget (APBN). This study aims to analyze the potential state revenue from the implementation of the carbon tax, identify challenges, and formulate optimal policy solutions. The research method used is a qualitative approach through literature study utilizing secondary data. The results show that the carbon tax has significant potential to expand the tax base and increase state revenue, particularly from the high-emission energy sector, as well as encourage changes in consumption and production behavior towards a low-carbon economy. However, the implementation of the carbon tax in Indonesia still faces challenges. The policy implications of this study emphasize the importance of strengthening public outreach, developing an integrated and transparent MRV system, and improving institutional coordination so that the carbon tax can be optimized as a sustainable fiscal and environmental instrument.</dc:description>
	<dc:publisher xml:lang="en-US">Department of Public Administration</dc:publisher>
	<dc:date>2025-12-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/jpkp/article/view/53168</dc:identifier>
	<dc:identifier>10.15575/jpkp.v4i2.53168</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Perpajakan dan Keuangan Publik; Vol. 4 No. 2 (2025): Jurnal Perpajakan dan Keuangan Publik; 92-101</dc:source>
	<dc:source>2986-0814</dc:source>
	<dc:source>10.15575/jpkp.v4i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/jpkp/article/view/53168/15906</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2025 Diassalsabila, Yusriyyah, Fajar Tri Sakti</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
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