Analisis Penerapan Ekonomi Hijau melalui Implementasi Pajak Karbon pada Sektor Batu Bara di Indonesia

Abstrak

The transition to a green economy makes carbon tax an important fiscal tool to reduce emissions while increasing government revenue. However, previous studies mainly discuss carbon tax from general economic, legal, or environmental perspectives, and there is still limited research linking it directly to green economic transformation in specific sectors. This study aims to examine the potential role of carbon tax in supporting environmental sustainability and economic value. Using a qualitative descriptive approach based on literature and policy review, the results show that carbon tax can encourage emission reduction, promote green investment, and support fiscal sustainability when supported by appropriate policies. The main policy implications highlight the need for stronger institutional coordination, gradual tax rate adjustments, and integration with renewable energy incentives to ensure effective and fair implementation