Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 17 No. 2 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Articles

MENGHIJAUKAN PAJAK, MEMUDARKAN KESEJAHTERAAN? ANALISIS KONTRADIKSI GREEN TAX TERHADAP TUJUAN SDGs

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  • Putri Indah Sari Setiawan,
  • Rina Tjandrakirana
Putri Indah Sari Setiawan
Universitas Sriwijaya
Rina Tjandrakirana
Universitas Sriwijaya
Bio

Published 2025-05-17

Keywords

  • Green Tax,
  • SDGs,
  • Carbon Tax
Copyright Notice

How to Cite

MENGHIJAUKAN PAJAK, MEMUDARKAN KESEJAHTERAAN? ANALISIS KONTRADIKSI GREEN TAX TERHADAP TUJUAN SDGs. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 17(2), 121-130. https://doi.org/10.2324/ct8pmc46

Abstract

          Green tax or environmental tax is a fiscal instrument imposed on activities or products that cause negative impacts on the environment, with the aim of encouraging changes in economic behavior towards a more sustainable direction. This study aims to analyze how to assess the negative impacts and contradictions of green tax policies on achieving SDGs and to compile an integrative study that connects green tax with SDGs achievements across dimensions (environmental, social, economic), especially in the context of trade-offs between sustainable development goals that are often ignored in previous literature. This study uses the Systematic Literature Review (SLR) method with analysis using the Sustainable Development Trade-off Theory and Environmental Justice Theory. Previous studies collected as many as 64 studies according to the variables discussed. The results of the systematic analysis show that the green tax policy, although aimed at supporting environmental sustainability, is not free from negative impacts and contradictions on the social and economic dimensions of the SDGs.

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