KRITIK TERHADAP PAJAK KARBON DALAM BINGKAI KEADILAN ISLAM
Keywords:
Carbon Pricing; Carbon Tax; Environmental policy; Justice.
Abstract
This study aims to criticize the carbon tax that will be implemented in Indonesia. The scope of this research is within the framework of justice according to Islam by using a humanist-theocentric approach. The results of this study indicate that carbon taxes in several countries are very likely to be adopted and effective in their application. However, the purpose of this carbon tax is not on target because it is not fully aimed at protecting the environment and is more aimed at increasing state income and suffering the people, especially in low-income households. The government needs to review how carbon taxes are managed so as not to result in injustice to society.
Abstrak
Penelitian ini bertujuan untuk mengkritisi pajak karbon yang akan diterapkan di Indonesia. Ruang lingkup penelitian ini adalah dalam kerangka keadilan menurut Islam dengan menggunakan pendekatan humanis-teosentris. Hasil penelitian ini menunjukkan pajak karbon di beberapa negara sangat memungkinkan untuk diadopsi dan efektif dalam penerapannya. Namun, tujuan dari pajak karbon ini tidak tepat sasaran karena tidak sepenuhnya untuk menjaga lingkungan dan lebih ditujukan untuk meningkatkan pendapatan negara dan menyengsarakan rakyat, terutama pada rumah tangga berpendapatan rendah. Pemerintah perlu meninjau kembali bagaimana pengelolaan pajak karbon agar tidak mengakibatkan ketidakadilan bagi masyarakat.
Downloads
Download data is not yet available.
References
Achmadi. (2008). Ideologi Pendidikan Islam; Paradigma Humanisme Teosentris. Pustaka Pelajar.
Aldy, J. E., Ley, E., & Parry, I. (2008). National Tax Association A Tax-Based Approach to Slowing Global Climate Change. In Source: National Tax Journal (Vol. 61, Issue 3). http://www.jstor.orgURL:http://www.jstor.org/stable/41790459
Andrew, J., Kaidonis, M. A., & Andrew, B. (2010). Carbon tax: Challenging neoliberal solutions to climate change. Critical Perspectives on Accounting, 21(7), 611–618. https://doi.org/10.1016/j.cpa.2010.03.009
Barragán-Beaud, C., Pizarro-Alonso, A., Xylia, M., Syri, S., & Silveira, S. (2018). Carbon tax or emissions trading? An analysis of economic and political feasibility of policy mechanisms for greenhouse gas emissions reduction in the Mexican power sector. Energy Policy, 122, 287–299. https://doi.org/10.1016/j.enpol.2018.07.010
Chen, Y. hua, Wang, C., & Nie, P. yan. (2020). Emission regulation of conventional energy-intensive industries. Environment, Development and Sustainability, 22(4), 3723–3737. https://doi.org/10.1007/s10668-019-00364-x
Chen, Y. hua, Wang, C., Nie, P. yan, & Chen, Z. rui. (2020). A clean innovation comparison between carbon tax and cap-and-trade system. Energy Strategy Reviews, 29. https://doi.org/10.1016/j.esr.2020.100483
Drews, S., & van den Bergh, J. C. J. M. (2016). What explains public support for climate policies? A review of empirical and experimental studies. Climate Policy, 16(7), 855–876. https://doi.org/10.1080/14693062.2015.1058240
Efferin, S. (2015). Akuntansi, Spritualitas dan Kearifan Lokal Beberapa Agenda Penelitian Kritis. Jurnal Akuntansi Multiparadigma, 6(3). https://doi.org/10.18202/jamal.2015.12.6037
Ejelöv, E., & Nilsson, A. (2020). Individual factors influencing acceptability for environmental policies: A review and research agenda. Sustainability (Switzerland), 12(6). https://doi.org/10.3390/su12062404
Hagmann, D., Ho, E. H., & Loewenstein, G. (2019). Nudging out support for a carbon tax. Nature Climate Change, 9(6), 484–489. https://doi.org/10.1038/s41558-019-0474-0
Hammar, H., Löfgren, Å., & Sterner, T. (2004). Political Economy Obstacles to Fuel Taxation. In Source: The Energy Journal (Vol. 25, Issue 3). http://www.jstor.orgURL:http://www.jstor.org/stable/41323039
Hammerle, M., Best, R., & Crosby, P. (2021). Public acceptance of carbon taxes in Australia. Energy Economics, 101. https://doi.org/10.1016/j.eneco.2021.105420
Islahi, A. A. (1997). Konsepsi Ekonomi Ibnu Taimiyan, Terjemahan H. Anshari Thayib. PT Bina Ilmu.
Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Yayasan rumah peneleh.
Li, M., Gao, H., Abdulla, A., Shan, R., & Gao, S. (2022). Combined effects of carbon pricing and power market reform on CO2 emissions reduction in China’s electricity sector. Energy, 257. https://doi.org/10.1016/j.energy.2022.124739
Macho-Stadler, I., & Pérez-Castrillo, D. (2006). Optimal enforcement policy and firms’ emissions and compliance with environmental taxes. Journal of Environmental Economics and Management, 51(1), 110–131. https://doi.org/10.1016/j.jeem.2005.06.001
Maestre-Andrés, S., Drews, S., & van den Bergh, J. (2019). Perceived fairness and public acceptability of carbon pricing: a review of the literature. Climate Policy, 19(9), 1186–1204. https://doi.org/10.1080/14693062.2019.1639490
Mangoting, Y., Iriyanto, A. A., Halim, S., & Velisya. (2021). URGENSI DIFERENSIASI KEBIJAKAN PAJAK BERDASARKAN KEPATUHAN. Jurnal Akuntansi Multiparadigma, 12(2), 268–284. https://doi.org/https:// doi.org/10.21776/ub.jamal.2021.12.2.16
Mohamed, Y. (2006). The Path To Virtue: The Ethical Philosophy of Al-Rāghib Al-Iṣfahānī. International Institute of Islamic Thought and Civilization.
Mukhibad, H., Jayanto, P. Y., & Nurkhin, A. (2021). MENUJU BANK SYARIAH YANG LEBIH ADIL, MUNGKINKAH? Jurnal Akuntansi Multiparadigma, 12(2), 252–267. https://doi.org/https:// doi.org/10.21776/ub.jamal.2021.12.2.15
Nordhaus, W. D. (2007). To Tax or Not to Tax: Alternative Approaches to Slowing Global Warming. Review of Environmental Economics and Policy, 1(1), 26–44. https://doi.org/10.1093/reep/rem008
Pitkänen, A., von Wright, T., Kaseva, J., & Kahiluoto, H. (2022). Distributional fairness of personal carbon trading. Ecological Economics, 201. https://doi.org/10.1016/j.ecolecon.2022.107587
Rogge, K. S., & Hoffmann, V. H. (2010). The impact of the EU ETS on the sectoral innovation system for power generation technologies - Findings for Germany. Energy Policy, 38(12), 7639–7652. https://doi.org/10.1016/j.enpol.2010.07.047
Septyan, K., & Mintoyuwono, D. (2022). MUHASABAH PROGRAM PENGABDIAN KEPADA MASYARAKAT BIDANG AKUNTANSI DAN AGENDA KOLABORASI ILMU PENGETAHUAN. Imanensi: Jurnal Ekonomi, Manajemen, Dan Akuntansi Islam, 7(2), 21–38. https://doi.org/10.34202/imanensi.7.2.2022.21-38
Sommer, S., Mattauch, L., & Pahle, M. (2022). Supporting carbon taxes: The role of fairness. Ecological Economics, 195. https://doi.org/10.1016/j.ecolecon.2022.107359
Sumner, J., Bird, L., & Dobos, H. (2011). Carbon taxes: A review of experience and policy design considerations. Climate Policy, 11(2), 922–943. https://doi.org/10.3763/cpol.2010.0093
Wong, J. B., & Zhang, Q. (2022). Impact of carbon tax on electricity prices and behaviour. Finance Research Letters, 44. https://doi.org/10.1016/j.frl.2021.102098
Yu, V. F., Maglasang, R., & Tsao, Y. C. (2018). Shelf space allocation problem under carbon tax and emission trading policies. Journal of Cleaner Production, 196, 438–451. https://doi.org/10.1016/j.jclepro.2018.05.165
Zhai, M., Huang, G., Liu, L., Guo, Z., & Su, S. (2021). Segmented carbon tax may significantly affect the regional and national economy and environment-a CGE-based analysis for Guangdong Province. Energy, 231. https://doi.org/10.1016/j.energy.2021.120958
Aldy, J. E., Ley, E., & Parry, I. (2008). National Tax Association A Tax-Based Approach to Slowing Global Climate Change. In Source: National Tax Journal (Vol. 61, Issue 3). http://www.jstor.orgURL:http://www.jstor.org/stable/41790459
Andrew, J., Kaidonis, M. A., & Andrew, B. (2010). Carbon tax: Challenging neoliberal solutions to climate change. Critical Perspectives on Accounting, 21(7), 611–618. https://doi.org/10.1016/j.cpa.2010.03.009
Barragán-Beaud, C., Pizarro-Alonso, A., Xylia, M., Syri, S., & Silveira, S. (2018). Carbon tax or emissions trading? An analysis of economic and political feasibility of policy mechanisms for greenhouse gas emissions reduction in the Mexican power sector. Energy Policy, 122, 287–299. https://doi.org/10.1016/j.enpol.2018.07.010
Chen, Y. hua, Wang, C., & Nie, P. yan. (2020). Emission regulation of conventional energy-intensive industries. Environment, Development and Sustainability, 22(4), 3723–3737. https://doi.org/10.1007/s10668-019-00364-x
Chen, Y. hua, Wang, C., Nie, P. yan, & Chen, Z. rui. (2020). A clean innovation comparison between carbon tax and cap-and-trade system. Energy Strategy Reviews, 29. https://doi.org/10.1016/j.esr.2020.100483
Drews, S., & van den Bergh, J. C. J. M. (2016). What explains public support for climate policies? A review of empirical and experimental studies. Climate Policy, 16(7), 855–876. https://doi.org/10.1080/14693062.2015.1058240
Efferin, S. (2015). Akuntansi, Spritualitas dan Kearifan Lokal Beberapa Agenda Penelitian Kritis. Jurnal Akuntansi Multiparadigma, 6(3). https://doi.org/10.18202/jamal.2015.12.6037
Ejelöv, E., & Nilsson, A. (2020). Individual factors influencing acceptability for environmental policies: A review and research agenda. Sustainability (Switzerland), 12(6). https://doi.org/10.3390/su12062404
Hagmann, D., Ho, E. H., & Loewenstein, G. (2019). Nudging out support for a carbon tax. Nature Climate Change, 9(6), 484–489. https://doi.org/10.1038/s41558-019-0474-0
Hammar, H., Löfgren, Å., & Sterner, T. (2004). Political Economy Obstacles to Fuel Taxation. In Source: The Energy Journal (Vol. 25, Issue 3). http://www.jstor.orgURL:http://www.jstor.org/stable/41323039
Hammerle, M., Best, R., & Crosby, P. (2021). Public acceptance of carbon taxes in Australia. Energy Economics, 101. https://doi.org/10.1016/j.eneco.2021.105420
Islahi, A. A. (1997). Konsepsi Ekonomi Ibnu Taimiyan, Terjemahan H. Anshari Thayib. PT Bina Ilmu.
Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Yayasan rumah peneleh.
Li, M., Gao, H., Abdulla, A., Shan, R., & Gao, S. (2022). Combined effects of carbon pricing and power market reform on CO2 emissions reduction in China’s electricity sector. Energy, 257. https://doi.org/10.1016/j.energy.2022.124739
Macho-Stadler, I., & Pérez-Castrillo, D. (2006). Optimal enforcement policy and firms’ emissions and compliance with environmental taxes. Journal of Environmental Economics and Management, 51(1), 110–131. https://doi.org/10.1016/j.jeem.2005.06.001
Maestre-Andrés, S., Drews, S., & van den Bergh, J. (2019). Perceived fairness and public acceptability of carbon pricing: a review of the literature. Climate Policy, 19(9), 1186–1204. https://doi.org/10.1080/14693062.2019.1639490
Mangoting, Y., Iriyanto, A. A., Halim, S., & Velisya. (2021). URGENSI DIFERENSIASI KEBIJAKAN PAJAK BERDASARKAN KEPATUHAN. Jurnal Akuntansi Multiparadigma, 12(2), 268–284. https://doi.org/https:// doi.org/10.21776/ub.jamal.2021.12.2.16
Mohamed, Y. (2006). The Path To Virtue: The Ethical Philosophy of Al-Rāghib Al-Iṣfahānī. International Institute of Islamic Thought and Civilization.
Mukhibad, H., Jayanto, P. Y., & Nurkhin, A. (2021). MENUJU BANK SYARIAH YANG LEBIH ADIL, MUNGKINKAH? Jurnal Akuntansi Multiparadigma, 12(2), 252–267. https://doi.org/https:// doi.org/10.21776/ub.jamal.2021.12.2.15
Nordhaus, W. D. (2007). To Tax or Not to Tax: Alternative Approaches to Slowing Global Warming. Review of Environmental Economics and Policy, 1(1), 26–44. https://doi.org/10.1093/reep/rem008
Pitkänen, A., von Wright, T., Kaseva, J., & Kahiluoto, H. (2022). Distributional fairness of personal carbon trading. Ecological Economics, 201. https://doi.org/10.1016/j.ecolecon.2022.107587
Rogge, K. S., & Hoffmann, V. H. (2010). The impact of the EU ETS on the sectoral innovation system for power generation technologies - Findings for Germany. Energy Policy, 38(12), 7639–7652. https://doi.org/10.1016/j.enpol.2010.07.047
Septyan, K., & Mintoyuwono, D. (2022). MUHASABAH PROGRAM PENGABDIAN KEPADA MASYARAKAT BIDANG AKUNTANSI DAN AGENDA KOLABORASI ILMU PENGETAHUAN. Imanensi: Jurnal Ekonomi, Manajemen, Dan Akuntansi Islam, 7(2), 21–38. https://doi.org/10.34202/imanensi.7.2.2022.21-38
Sommer, S., Mattauch, L., & Pahle, M. (2022). Supporting carbon taxes: The role of fairness. Ecological Economics, 195. https://doi.org/10.1016/j.ecolecon.2022.107359
Sumner, J., Bird, L., & Dobos, H. (2011). Carbon taxes: A review of experience and policy design considerations. Climate Policy, 11(2), 922–943. https://doi.org/10.3763/cpol.2010.0093
Wong, J. B., & Zhang, Q. (2022). Impact of carbon tax on electricity prices and behaviour. Finance Research Letters, 44. https://doi.org/10.1016/j.frl.2021.102098
Yu, V. F., Maglasang, R., & Tsao, Y. C. (2018). Shelf space allocation problem under carbon tax and emission trading policies. Journal of Cleaner Production, 196, 438–451. https://doi.org/10.1016/j.jclepro.2018.05.165
Zhai, M., Huang, G., Liu, L., Guo, Z., & Su, S. (2021). Segmented carbon tax may significantly affect the regional and national economy and environment-a CGE-based analysis for Guangdong Province. Energy, 231. https://doi.org/10.1016/j.energy.2021.120958
Published
2023-03-04
How to Cite
Aulia Salsabila Putri, & Krisno Septyan. (2023). KRITIK TERHADAP PAJAK KARBON DALAM BINGKAI KEADILAN ISLAM. Imanensi: Jurnal Ekonomi, Manajemen, Dan Akuntansi Islam, 8(1), 43-54. https://doi.org/10.34202/imanensi.8.1.2023.43-54
Section
Articles
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright (c) The Author(s)
