Pajak karbon

Bagian dari seri tentang
Ekonomi lingkungan
Konsep
Kebijakan
Dinamika
Karbon
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Perpajakan
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Undang-undang  · Peraturan Pemerintah  · Keputusan Menteri Keuangan
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Collection
Revenue service · Revenue stamp
Tax assessment · Taxable income
Tax lien · Tax refund · Tax shield
Tax residence · Tax preparation
Investigasi pajak · Tax resistance
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Tax shelter · Surga pajak  ·
Private tax collection · Tax farming
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Amerika Serikat  · Singapura  · Malaysia  · Indonesia
Pembangkit listrik tenaga batubara di Luchegorsk, Rusia. Batubara merupakan bahan bakar hidrokarbon yang mengandung unsur karbon dan menghasilkan karbon dioksida ketika dibakar. Penerapan pajak karbon akan menarik pajak dari penggunaan bahan bakar ini.

Pajak karbon (Inggris: carbon tax, disebut juga pajak emisi karbon[1] atau pajak berdasarkan karbon[2]) adalah pajak yang dikenakan terhadap pemakaian bahan bakar berdasarkan kadar karbonnya.[3] Bahan bakar hidrokarbon (termasuk minyak bumi, gas alam dan batubara) mengandung unsur karbon, dan karbon ini menjadi karbon dioksida (CO2) dan senyawa lainnya ketika dibakar. CO2 adalah gas rumah kaca yang memerangkap panas di bumi dan menyebabkan eksternalitas negatif untuk lingkungan dalam bentuk pemanasan global.[4] Karena emisi gas rumah kaca berkorelasi tinggi dengan kadar unsur karbon pada bahan bakar, pajak karbon bisa digunakan untuk retribusi atas emisi gas rumah kaca yang disebabkan oleh bahan bakar tersebut.[5]

Pajak karbon dapat memberikan keuntungan sosial dan ekonomi,[6] dan berpotensi menjadi cara cost-effective untuk mengurangi emisi gas rumah kaca.[7] Dari segi teori ekonomi, pajak karbon adalah sebuah contoh Pajak Pigou [en].[8] Artinya, pajak ini berusaha membenarkan kegagalan pasar dimana pelaku pasar tidak membayar biaya sosial dari emisi gas rumah kaca yang mereka akibatkan.

Pajak karbon dapat bersifat regresif, yaitu secara langsung ataupun tak langsung dapat merugikan rakyat kecil atau kelompok berpenghasilan rendah. Sifat regresif ini dapat dikompensasi dengan cara menggunakan penghasilan baru dari pajak ini untuk program-program yang menguntungkan rakyat kecil.[9]

Referensi

  1. ^ https://www.cnnindonesia.com/teknologi/20161202222650-384-177035/penerapan-pajak-emisi-karbon-bertahap-mulai-tahun-depan/
  2. ^ http://ekonomi.kompas.com/read/2017/01/27/080100115/gaikindo.lanjutkan.lobi.penurunan.ppnbm.sedan
  3. ^ Hoeller, P.; M. Wallin (1991). OECD Economic Studies No. 17, Autumn 1991. Energy Prices, Taxes and Carbon Monoxide Emissions (PDF). OECD website. hlm. 92. Diakses tanggal 2010-04-23. 
  4. ^ Staudt, A.; et al. (2008). "Understanding and Responding to Climate Change" (PDF). U.S. National Academy of Sciences. Diarsipkan dari versi asli (PDF) tanggal 2017-10-11. Diakses tanggal 2010-11-09. 
  5. ^ Bashmakov, I.; et al. (2001). "6.2.2.2.1 Collection Point and Tax Base". Dalam B. Metz; et al. Policies, Measures, and Instruments. Climate Change 2001: Mitigation. Contribution of Working Group III to the Third Assessment Report of the Intergovernmental Panel on Climate Change. Print version: Cambridge University Press, Cambridge, UK, and New York, N.Y., U.S.A.. This version: GRID-Arendal website. Diarsipkan dari versi asli tanggal 2013-12-28. Diakses tanggal 2011-04-08. 
  6. ^ "Effects of a Carbon Tax on the Economy and the Environment". Congressional Budget Office (dalam bahasa Inggris). 2013-05-22. Diakses tanggal 2017-09-29. 
  7. ^ Gupta, S.; et al. (2007). "13.2.1.2 Taxes and charges". Policies, instruments, and co-operative arrangements. Climate Change 2007: Mitigation. Contribution of Working Group III to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change (B. Metz et al. Eds.). Print version: Cambridge University Press, Cambridge, U.K., and New York, N.Y., U.S.A.. This version: IPCC website. Diarsipkan dari versi asli tanggal 2010-10-29. Diakses tanggal 2010-03-18. 
  8. ^ Helm, D. (2005). "Economic Instruments and Environmental Policy". The Economic and Social Review. 36 (3): 4–5. Diarsipkan dari versi asli tanggal 2011-05-01. Diakses tanggal 2011-04-08. 
  9. ^ IPCC (2001). 7.34. In (section): Question 7. In (book): Climate Change 2001: Synthesis Report. A Contribution of Working Groups I, II, and III to the Third Assessment Report of the Intergovernmental Panel on Climate Change (Watson, R.T. and the Core Writing Team (eds.)). Print version: Cambridge University Press, UK. This version: GRID-Arendal website. hlm. 122. Diarsipkan dari versi asli tanggal 2011-05-01. Diakses tanggal 2011-03-29. 

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