QUO VADIS KETAHANAN IKLIM: ANALISIS KEBIJAKAN PAJAK KARBON SEBAGAI PERTAMBAHAN PENDAPATAN INDONESIA

Carbon Tax is an instrument present to protect and manage the environment to mitigate climate change. This research presents by analyzing carbon tax arrangements in Indonesia and carbon tax schemes in Indonesia as a potential for increasing state revenues. The method used is normative juridical research with descriptive research specifications and analyzed through library research and data analysis using qualitative-juridical methods. Carbon taxes provide incentives for the state, especially to generate state revenue, because the concept of a carbon tax aligns with the Polluter Pays Principle, which is considered a win-win solution for climate change mitigation efforts. Further regulation regarding Carbon Tax is also urgently needed at the implementation level because until now, it has only been explained in Law Number 7 of 2021 concerning the Harmonization of Tax Regulations.