PEMBERLAKUAN PAJAK KARBON ATAS PENGGUNAAN BAHAN BAKAR FOSIL UNTUK AKTIVITAS EKONOMI HIJAU

Abstract

The environment is an important thing in the world, including water, land and air. The air we breathe every day needs special attention from both society and government. This is not only for the personal enjoyment of individuals, but for the entire community in the world. The community in this world includes the current generation to future generations. So the author conducted this research with normative legal research so that existing problems can be answered through a legislative approach. The nature of evaluative research also helps in terms of problem research. The data analysis technique with the deductive method also plays an important role in observations for the author. The decline in environmental health is partly caused by increased carbon emissions. The world's thinking that continues to advance makes every individual aware of environmental sustainability. One of them is Indonesia as a country that is also aware of the importance of environmental health. The form of Indonesia's awareness of environmental health can be seen from Indonesia which has joined other countries in signing the Paris Agreement to reduce carbon emissions in Indonesia. Indonesia itself has issued a Carbon Tax regulation in the form of Law Number 7 of 2021 concerning Harmonization of Tax Regulations. This is because carbon tax is considered a policy instrument to address climate change and a form of investment in sustainable technology. This is the right step taken by Indonesia to reduce the increase in carbon emissions in the world.