CARBON TAX PRACTICE IN THE TRANSPORTATION SECTOR : OPPORTUNITIES AND CHALLENGES IN INDONESIA
Keywords:
Pajak Karbon, Sektor Perdagangan Emisi, Sektor Transportasi
Abstract
This study examines the implementation of carbon taxation in Indonesia’s transport sector by analyzing its opportunities and challenges through a qualitative method using literature review and secondary data analysis. The research highlights the urgency of emission reduction, as transportation contributes approximately 23% of Indonesia’s total emissions, primarily from land-based vehicles. The methodology involves a comparative policy analysis and revenue projection using Holt's Linear Exponential Smoothing. The findings reveal that direct carbon taxes, as adopted in Sweden and Japan, provide greater revenue certainty but impose higher economic burdens. In contrast, emissions trading schemes (ETS), as implemented in South Korea and Singapore, are more flexible and market-driven but result in lower and less predictable revenues. Simulation results estimate that direct carbon taxation in the transport sector could generate approximately IDR 29.97 trillion between 2025 and 2030, while ETS may yield only around IDR 13.60 trillion. The study concludes that a phased, equitable, and well-targeted carbon tax policy—combined with strengthened institutional capacity, public education, and infrastructure development—can support Indonesia's climate goals while balancing social equity and economic growth.
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Oh, I. Y., Jang, M. J., Yeo, Y., & Ahn, Y. H. (2023). 2050 Carbon Neutrality Measures and Costs in the Road Transport Sector of South Korea. Journal of Climate Change Research, 14(6-1), 651–671. doi:https://doi.org/10.15531/ksccr.2023.14.6.651
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Amado, A., Kotani, K., Kakinaka, M., & Managi, S. (2023). Carbon Tax for Cleaner-Energy Transition: A Vignette Experiment in Japan. Kochi University of Technology.
Andersson, J. J. (2019). Carbon Taxes and CO2 Emissions: Sweden as a Case Study. American Economic Journal: Economic Policy, 11(4), 1–30. doi:https://doi.org/10.1257/pol.20170144
Andersson, J., & Atkinson, G. (2020). The Distributional Effects of a Carbon Tax: The Role of Income Inequality. Grantham Research Institute on Climate Change and the Environmental. Retrieved from www.cccep.ac.uk
(2023). Carbon Dioxide (CO2) Emissions from Transport (Mt CO2e). World Bank Group. Retrieved from https://data.worldbank.org/indicator/EN.GHG.CO2.TR.MT.CE.AR5
Dananjaya, D., & Kurniawan, A. (2023). Tingkat Kepatuhan Bayar Pajak Mencapai 51 Persen. Retrieved from Kompas.com: https://otomotif.kompas.com/read/2023/11/28/062200715/tingkat-kepatuhan-bayar-pajak-kendaraan-mencapai-51-persen
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Dradra, Z. (2024). Do Energy Transition and Environmental Taxation Contribute to Sustainable Development? Evidence from OECD Countries. Arab Gulf Journal of Scientific Research, 42(4), 1814–1831. doi:https://doi.org/10.1108/AGJSR-05-2023-0195
Fadilah, A., Al Kautsar, M., & Anggraeni, W. A. (2025). Pengaruh Leverage, Profitabilitas Dan Kinerja Lingkungan Terhadap Carbon Emission Disclosure Pada Sektor Pertambangan BEI 2019-2023. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(2), 2749-2770. https://doi.org/10.31955/mea.v9i2.6019
Gokhale, H. (2021). Japan’s Carbon Tax Policy: Limitations and Policy Suggestions. Current Research in Environmental Sustainability, 3, 100082. doi:https://doi.org/10.1016/j.crsust.2021.100082
Haites, E. (2018). Carbon Taxes and Greenhouse Gas Emissions Trading Systems: What Have We Learned? Climate Policy, 18(8), 955–966 . doi:https://doi.org/10.1080/14693062.2018.1492897
Hyndman, R. J., & Athanasopoulos, G. (2021). Forecasting: Principle and Practice (3rd ed.). Retrieved from https://otexts.com/fpp3/help-and-feedback.html
Indonesia Carbon Exchange. (2025). Retrieved from https://idxcarbon.co.id/id/data-monthly
Indraini, A. (2025). Luhut Sebut Subsidi BBM Akan Dihapus pada 2027. Retrieved from https://www.detik.com/bali/berita/d-7788510/luhut-sebut-subsidi-bbm-akan-dihapus-pada-2027
Irma, M. F., & Gusmira, E. (2024). Tingginya Kenaikan Suhu akibat Peningkatan Emisi Gas Rumah Kaca di Indonesia. Jurnal Sains Dan Sains Terapan, 2.
Jagers, S. C., Martinsson, J., & Matti, S. (2019). The Impact of Compensatory Measures on Public Support for Carbon Taxation: An Experimental Study in Sweden. Climate Policy, 19(2), 147–160. doi:https://doi.org/10.1080/14693062.2018.1470963
Jauhari, S. S. (2023). Indonesia Tempati Posisi Ke-3 Negara dengan Tingkat Kepemilikan Sepeda Motor Tertinggi di Asia. Retrieved from GoodStats: https://data.goodstats.id/statistic/indonesia-tempati-posisi-ke-3-negara-dengan-tingkat-kepemilikan-sepeda-motor-tertinggi-di-asia-FsuIa
Jonsson, S., Ydstedt, A., & Asen, E. (2020). Looking Back on 30 Years of Carbon Taxes in Sweden. Retrieved from Tax Foundation: https://www.taxfoubdation.org
Lindvall, D., Sörqvist , P., Jagers, S., Karlsson , M., & Sjöberg. (2024). The Role of Fairness for Accepting Stricter Carbon Taxes in Sweden. Climate, 12(11). doi:https://doi.org/10.3390/cli12110170
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Marjaka, W. (2023). Pengendalian Emisi Gas Rumah Kaca untuk Pencapaian NDC: Melalui Mekanisme Nilai Ekonomi Karbon. Retrieved from esdm.go.id: https://gatrik.esdm.go.id/assets/uploads/download_index/files/1f0a2-bahan-klhk.pdf
Meila, K. D., Dianty, A., & Veronica, L. (2024). Penerapan Pajak Karbon dalam Mewujudkan Sustainability Development Goals serta Dampaknya terhadap Penerimaan Pajak di Indonesia. Owner, 8(2), 1849–1864. doi:https://doi.org/10.33395/owner.v8i2.2001
Moore, N. A., Brehm, J., & Gruhl, H. (2021). Driving Innovation? Carbon Tax Effects in the Swedish Transport Sector. USAEE Working Paper No. 21-538.
Muzakki, W. (2025, January 8). Pajak Karbon, Solusi Pendanaan APBN Yang Berkelanjutan? Retrieved from Direktorat Jenderal Pajak: https://pajak.go.id/id/artikel/pajak-karbon-solusi-pendanaan-apbn-yang-berkelanjutan.
Narassimhan, E., Gallagher, K., Koester, S., & Alejo, J. (2018). Carbon Pricing in Practice: A Review of Existing Emissions Trading Systems. Climate Policy, 18(8), 967–991. doi:https://doi.org/10.1080/14693062.2018.1467827
Nchofoung, T., & Ojong, N. (2023). Natural Resources, Renewable Energy, and Governance: A Path Towards Sustainable Development. Sustainable Development, 31(3), 1553–1569. doi:https://doi.org/10.1002/sd.2466.
Oh, I. Y., Jang, M. J., Yeo, Y., & Ahn, Y. H. (2023). 2050 Carbon Neutrality Measures and Costs in the Road Transport Sector of South Korea. Journal of Climate Change Research, 14(6-1), 651–671. doi:https://doi.org/10.15531/ksccr.2023.14.6.651
Oppelt, P. (2024). The Effect of Carbon Taxes on Directed Technological Innovation: A Case Study of Sweden. Junior Management Science (JUMS), 9(1), 1286–1305. doi:https://doi.org/10.5282/jums/v9i1pp1286-1305
Padhilah, F. A., Surya, I., & Aji, P. (2023). Indonesia Electric Vehicle Outlook 2023 Electrifying Transport Sector: Tracking Indonesia EV Industries and Ecosystem Readiness. Retrieved from https://iesr.or.id/wp-content/uploads/2023/02/Indonesia-Electric-Vehicle-Outlook-2023.pdf
Park, H., Khue, P., & Lee, J. (2024). The Effects of Carbon Emissions Trading on Profitability and Value: Evidence from Korean Listed Firms. Journal of International Financial Management & Accounting, 35(3), 760–799. doi:https://doi.org/10.1111/jifm.12211
Peng, H., Sun, Y., Hao, J., An, C., & Lyu, L. (2024). Carbon Emissions Trading in Ground Transportation: Status Quo, Policy Analysis, and Outlook. Elsevier, 131. doi:https://doi.org/10.1016/j.trd.2024.104225
Peraturan Menteri Energi dan Sumber Daya Mineral Republik Indonesia Nomor 36 Tahun 2016. (2016). Retrieved from www.peraturan.go.id.
Permana, A. (2022). Kementerian Perhubungan dan ITB Berkolaborasi Membahas Reformasi Transportasi Publik. Institut Teknologi Bandung. Retrieved from https://itb.ac.id/berita/kementerian-perhubungan-dan-itb-berkolaborasi-membahas-reformasi-transportasi-publik/58936
Raco, J. (2018). Metode Penelitian Kualitatif Jenis, Karakteristik, dan Keunggulannya. PT Grasindo. doi:https://doi.org/10.31219/osf.io/mfzuj
Rafiqi, I. D., & Mentari, N. (2024). Comparison of Carbon Trading in Asean Countries: An Explanation from a Policy Perspective. Universitas Internasional Batam, 9. doi:https://doi.org/10.1086/707193
Rohima, S. (2020). Ekonomi Publik. Retrieved from https://repository.unsri.ac.id/99083/1/BUKU%20EKONOMI%20PUBLIK%2012apr.pdf
Salih, S., Hamdan, M., Abdelmaboud, A., Abdelaziz, A., Abdelsalam, S., Althobaiti, M., . . . Alotaibi, F. (2021). Prioritising Organisational Factors Impacting Cloud ERP Adoption and the Critical Issues Related to Security, Usability, and Vendors: A Systematic Literature Review. Sensors, 21(24), 8391. doi:https://doi.org/10.3390/s21248391
Saputra, A. I., Limpato, J., & Kuswantoro, H. (2022). Carbon Pricing and its Monitoring System as a State Revenue. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, 7(3), 207-223.
Shahzad, K., Jianqiu, Z., Hashim, M., Nazam, M., & Wang, L. (2020). Impact of Using Information and Communication Technology and Renewable Energy on Health Expenditure: A Case Study From Pakistan. Energy, 204, 117956. doi:https://doi.org/10.1016/j.energy.2020.117956
Singapore, N. C. (2025). Carbon Tax. Retrieved from https://www.nccs.gov.sg/singapores-climate-action/mitigation-efforts/carbontax/
State and Trends of Carbon Pricing 2023. (2023). Retrieved from Worldbank: https://doi.org/10.1596/978-1-4648-2006-9
(2024). State and Trends of Carbon Pricing 2024. Worldbank. doi:https://doi.org/10.1596/978-1-4648-2127-1
Stiglitz, J. E., Stern, N., Duan, M., Edenhofer, Ottmar, Giraud, G., . . . Winkler, H. (2017). Report of the High-Level Commission on Carbon Prices. Retrieved from www.carbonpricingleadership.org.
Sugiarti, U. (2024). Mengapa Kendaraan Listrik di Indonesia Belum Banyak Diminati? Retrieved from https://goodstats.id/article/kendaraan-listrik-di-indonesia-mengapa-belum-banyak-diminati-19QOb
Suryawirawan, P. (2022, July 27). Peraturan Pajak Karbon Harus Menguntungkan Semua Pihak. Retrieved from Kompas.com: https://otomotif.kompas.com/read/2022/07/27/144451615/peraturan-pajak-karbon-harus-menguntungkan-semua-pihak
Sweden, G. O. (2025). Sweden’s Carbon Tax. Retrieved from https://www.government.se/government-policy/taxes-and-tariffs/swedens-carbon-tax/
UGM, S. R. (2021). Kajian Pajak Emisi Gas Rumah Kaca dan Estimasi Marginal Abatement Cost di Indonesia. Retrieved from https://pse.ugm.ac.id/wp-content/uploads/sites/36/Pajak-Emisi-GRK-dan-Marginal-Abatement-Cost-Research-Brief-Juni-2021.pdf
Usman, M., & Radulescu, M. (2022). Examining the Role of Nuclear and Renewable Energy in Reducing Carbon Footprint: Does the Role of Technological Innovation Really Create Some Difference? Science of The Total Environment, 841, 156662. doi:https://doi.org/10.1016/j.scitotenv.2022.156662
Wijaya, A. S., & Wijaya, S. (2025). Korupsi Dan Penerimaan Pajak: Systematic Literature Review. Journal of Law, Administration, and Social Science, 5(1).
Yan, Y., Lei, Y., Tang, Y., & Zhao, X. (2023). Ineffectiveness of Carbon Cap-and-Trade Market. Energy and Environment, 34(7), 2317–2342. doi:https://doi.org/10.1177/0958305X221105268
Published
2026-04-30
How to Cite
Puspasari, I., & Carolina, V. (2026). CARBON TAX PRACTICE IN THE TRANSPORTATION SECTOR : OPPORTUNITIES AND CHALLENGES IN INDONESIA. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(1), 2908-2929. https://doi.org/10.31955/mea.v10i1.7434
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