ANALISIS DESAIN KEBIJAKAN PAJAK KARBON DI INDONESIA: PERSPEKTIF POLICY TOOLS DAN KONTEKS DESAIN KEBIJAKAN
DOI:
https://doi.org/10.61261/taxpedia.v3i2.110Keywords:
pajak karbon, desain kebijakan, policy tools, konteks implementasiAbstract
Penelitian ini bertujuan untuk menganalisis efektivitas desain kebijakan pajak karbon di Indonesia dengan menggunakan perspektif policy tools dan konteks kebijakan. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data dikumpulkan melalui studi kepustakaan dengan menelaah sumber sekunder seperti peraturan peraturan-undangan, laporan resmi, dan literatur ilmiah. Melalui penelitian Howlett sebelumnya, peneliti menggunakan kerangka tujuh dimensi desain kebijakan dari Howlett serta prinsip konteks kebijakan dari Schneider dan Ingram untuk mengkaji efektifitas desain kebijakan pajak karbon di Indonesa. Hasil penelitian menunjukkan bahwa desain kebijakan pajak karbon Indonesia memiliki kelemahan pada aspek directness, dan visibility karena tarif dasar yang relatif rendah dan belum membentuk sinyal harga yang kuat bagi masyarakat maupun industri. Dimensi capital/labour intensity serta automaticity juga masih terbatas akibat kebutuhan investasi teknologi yang tinggi dan lemahnya kesiapan sistem Monitoring, Reporting, and Verification (MRV). Meskipun demikian, dimensi universality telah tercermin melalui prinsip pencemar membayar, sementara unsur forcing vs enabling lebih condong pada sifat enabling melalui partisipasi insentif di pasar karbon. Adapun dimensi reliance on persuasion vs enforcement belum dapat dinilai optimal karena penerapan ekosistem masih berkembang. Dari sisi konteks, prinsip goodness of fit belum tercapai karena masih adanya subsidi energi dan kapasitas kelembagaan yang lemah, sementara degrees of freedom dalam perancangan kebijakan juga terbatas akibat ketiadaan peta jalan resmi dan ruang pemikiran yang sempit. Penelitian ini menyimpulkan bahwa efektivitas pajak karbon akan sangat bergantung pada kemampuan pemerintah memperkuat keselarasan kebijakan desain dengan konteks institusional melalui peningkatan tarif bertahap, penguatan kapasitas administrasi dan MRV, serta merancang strategi transisi energi yang inklusif.
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