ANALISIS POTENSI GREEN TAX DALAM MENGURANGI EMISI KARBON DI INDONESIA; STUDI PADA SEKTOR TRANSPORTASI DAN ENERGI

Green tax is a tax imposed on community activities that produce carbon emissions and contribute significantly to global climate change. These carbon emissions come from the combustion of fossil fuels, the industrial sector, the transportation sector, and various other human activities that release carbon dioxide (CO2) into the atmosphere. This study aims to examine the implementation of green taxes and the challenges and obstacles faced in Indonesia, especially in the transportation and energy sectors, through a comparative study with practices in various countries. The method used is a qualitative literature study approach that collects and synthesizes literature to gain an in-depth understanding of green taxes. The results show that although the regulations and implementation of green taxes vary from country to country, the main objectives remain the same: reducing carbon emissions, increasing the efficiency of resource utilization, and encouraging conservation towards renewable energy. In the Indonesian context, in addition to carbon taxes, policies such as transportation and energy taxes can also be used as alternatives to address environmental problems. Thus, green taxes not only function as a source of state revenue but can also encourage innovation, create green jobs, and improve environmental quality.
Keywords: Green Tax, Carbon Emissions, sustainable development.