MENGHIJAUKAN PAJAK, MEMUDARKAN KESEJAHTERAAN? ANALISIS KONTRADIKSI GREEN TAX TERHADAP TUJUAN SDGs
Article Sidebar
Main Article Content
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.
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
How to Cite
References
Adrian, A., Ariasih, M. P., & Wujarso, R. (2025a). "Dampak Pajak Karbon Terhadap Industri dan Lingkungan: Tinjauan Dari Perspektif Ekonomi Dan Ekologi". JISAMAR, 9(1). https://doi.org/https://doi.org/10.52362/jisamar.v9i1.1774
Adrian, A., Ariasih, M. P., & Wujarso, R. (2025b). "Dampak Pajak Karbon Terhadap Industri Dan Lingkungan: Tinjauan Dari Perspektif Ekonomi Dan Ekologi". Journal of Information System, Applied, Management, Accounting and Research, 9(1), 396–402. https://doi.org/10.52362/JISAMAR.V9I1.1774
Albab, Y. M. U., & Tjaraka, H. (2024). "Efektivitas Pajak Karbon: Studi Literatur". Owner: Riset & Jurnal Akuntansi, 8(2). https://doi.org/https://doi.org/10.33395/owner.v8i2.1983
Aloysius, H. K. (2020). "Sustainable Development Goals (Sdgs) dalam Konsep Green Economy untuk Pertumbuhan Ekonomi Berkualitas Berbasis Ekologi". Business, Economics and Entrepreneurship, 2(1), 27–38. https://doi.org/10.16021/B.E.E..V2I1.134
Alvarado, R., Ponce, P., & Jiménez, M. (2021). "Do carbon taxes affect inequality and poverty? Evidence from Latin America". Energy Economics, 104, 105622.
Andersson, J. J. (2019). "Carbon Taxes and CO2 Emissions: Sweden as a Case Study". American Economic Journal: Economic Policy, 11(4), 1–30. https://doi.org/10.1257/POL.20170144
Bhatia, P., & Gupta, K. (2020). "A Feasibility Study Of Implementation Of Green Tax". Journal of Scientific Technology Research, 9(2), 1495–1500. https://www.researchgate.net/journal/International-Journal-of-Scientific-Technology-Research-2277-8616?_tp=eyJjb250ZXh0Ijp7ImZpcnN0UGFnZSI6InB1YmxpY2F0aW9uIiwicGFnZSI6InB1YmxpY2F0aW9uIiwicG9zaXRpb24iOiJwYWdlSGVhZGVyIn19
Boucher, J. L., Bradley, H., & Bassi, A. M. (2023). "The equity dimensions of carbon taxation: Evidence from global implementation". Climate Policy, 23(2), 214–229.
Breuer, A., Janetschek, H., & Malerba, D. (2019). "Translating Sustainable Development Goal (SDG) Interdependencies into Policy Advice". Sustainability 2019, Vol. 11, Page 2092, 11(7), 2092. https://doi.org/10.3390/SU11072092
Candra, F. D., & Sajidah, F. H. (2022). "Kontradiksi Kebijakan Green tax dan Green Incentive Di Indonesia Terhadap Tujuan SDG’s 2030". Prosiding Seminar Nasional Ekonomi Dan Perpajakan, 2(1), 105–110. http://conference.um.ac.id/index.php/taxcenter/article/view/3476
Cheng, B., Qiu, B., Chan, K. C., & Zhang, H. (2022). "Does a green tax impact a heavy-polluting firm’s green Investments?" Taylor & Francis, 54(2), 189–205. https://doi.org/https://doi.org/10.1080/00036846.2021.1963663
Deb, A. (2018). "Green Tax: An International Perspective". National Journal of Environment Law, 1(1). https://lawjournals.celnet.in/index.php/jel/article/view/47
Diaz, M. R., Putri, J. K., Kwan, H., & Gaol, H. S. L. (2023). ""Kebijakan Pajak Karbon Sebagai Strategi Pembangunan Ekonomi Berkelanjutan. Jurnal Magister Hukum ARGUMENTUM, 9(1), 156–164. https://doi.org/10.24123/ARGU.V9I1.5763
Dilasari, A. P., Ani, H. N., & Rizka, R. J. H. (2023). "Analisis Best Practice Kebijakan Carbon Tax Dalam Mengatasi Eksternalitas Negatif Emisi Karbon Di Indonesia". Owner: Riset & Jurnal Akuntansi, 7(1). https://doi.org/https://doi.org/10.33395/owner.v7i1.1182
Dissanayake, D., Hassan, A., & Jeyaraj, R. (2021). "Impact of carbon taxation on SMEs in South Asia: A policy review and evidence-based analysis". International Journal of Energy Economics and Policy, 11(3), 210–218.
Dorband, I. I., Jakob, M., Kalkuhl, M., & Steckel, J. C. (2019). "Poverty and distributional effects of carbon pricing in low- and middle-income countries – A global comparative analysis". World Development, 115, 246–257. https://doi.org/10.1016/J.WORLDDEV.2018.11.015
Fremstad, A., & Paul, M. (2020). "The impact of a carbon tax on inequality in the United States: A distributional analysis". Ecological Economics, 169, 106567.
Guo, Y. Y., Lin, J. X., & Lin, S. M. (2022). "The Distribution Effects of a Carbon Tax on Urban and Rural Households in China". Sustainability 2022, Vol. 14, Page 7753, 14(13), 7753. https://doi.org/10.3390/SU14137753
Hainnaux, C., & Seegmuller, T. (2023). "Environmental taxes, pollution and inequality". Green Fiscal Network. https://greenfiscalpolicy.org/policy_briefs/environmental-taxes-pollution-and-inequality/
He, P., Lin, B., & Wei, Y. (2021). "Does carbon tax reduce CO2 emissions and improve the economy? A review of evidence from developed and developing countries". Journal of Cleaner Production, 319, 128584.
Hsiao, C., Lin, Y. J., & Tan, Y. (2021). "Carbon taxes and regional inequality: Evidence from China". Energy Economics, 94, 105083.
Huang, J., Duan, H., & Wang, Y. (2022). "Carbon tax, industrial structure upgrading, and inclusive economic growth: Evidence from provincial panel data in China". Journal of Environmental Management, 301, 113898.
Hulten, M. J. van, & Hulten, M. J. van. (2024)." Environmental Taxation and Well-Being in the Context of Globalisation and Sustainability". Globalization and Sustainability - Ecological, Social and Cultural Perspectives [Working Title]. https://doi.org/10.5772/INTECHOPEN.1006675
Kansil, C. S. T., & Febriany. (2024). "Pemberlakuan Pajak Karbon Atas Penggunaan Bahan Bakar Fosil Untuk Aktivitas Ekonomi Hijau". Multilingual: Journal of Universal Studies, 4(4), 152–158. https://ejournal.penerbitjurnal.com/index.php/multilingual/article/view/968
Klenert, D., Mattauch, L., Combet, E., Edenhofer, O., Hepburn, C., Rafaty, R., & Stern, N. (2018). "Making carbon pricing work for citizens". Nature Climate Change, 8(8), 669–677. https://doi.org/10.1038/S41558-018-0201-2;SUBJMETA=159,682,689,694,706;KWRD=CLIMATE-CHANGE+MITIGATION,ECONOMICS
Kroll, C., Warchold, A., & Pradhan, P. (2019)." Sustainable Development Goals (SDGs): Are we successful in turning trade-offs into synergies?" Palgrave Communications, 5(1), 1–11. https://doi.org/10.1057/S41599-019-0335-5;SUBJMETA=4004,4005,4014;KWRD=DEVELOPMENT+STUDIES,ENVIRONMENTAL+STUDIES
Kumala, R., Ulpa, R., Rahayu, A., & Martinah. (2021). "Pajak Karbon: Perbaiki Ekonomi dan Solusi Lindungi Bumi". Prosiding Seminar Stiami, 8(1). https://ojs.stiami.ac.id/index.php/PS/article/view/1370
Malerba, D., Chen, X., Feng, K., Hubacek, K., & Oswald, Y. (2022). "The impact of carbon taxation and revenue redistribution on poverty and inequality - German Institute of Development and Sustainability (IDOS)". IDOS Policy Brief, 11. https://www.idos-research.de/policy-brief/article/the-impact-of-carbon-taxation-and-revenue-redistribution-on-poverty-and-inequality/
Markkanen, S., & Anger-Kraavi, A. (2019). "Social impacts of climate change mitigation policies and their implications for inequality". Climate Policy, 19(7), 827–844. https://doi.org/10.1080/14693062.2019.1596873;
Meila, K. D., Dianty, A., & Veronica, L. (2024). "Penerapan Pajak Karbon dalam Mewujudkan Sustainability Development Goals Serta Dampaknya Terhadap Penerimaan Pajak di Indonesia". Jurnal Program Studi Akuntansi Politeknik Ganesha, 8(2). https://doi.org/https://doi.org/10.33395/owner.v8i2.2001
Mpofu, F. Y. (2022). "Green Taxes in Africa: Opportunities and Challenges for Environmental Protection, Sustainability, and the Attainment of Sustainable Development Goals". Sustainability 2022, Vol. 14, Page 10239, 14(16), 10239. https://doi.org/10.3390/SU141610239
Navisa, F. D., & Ashsyarofi, H. L. (2023). "Analysis of The Importance of Environmental Taxes for Environmental Sustainability in Indonesia". IOP Publishing Ltd, 1270, 012020. https://doi.org/10.1088/1755-1315/1270/1/012020
Nemavhidi, M., & Jegede, A. O. (2023). "Carbon tax as a climate intervention in South Africa: A potential aid or hindrance to human rights?" Environmental Law Review, 25(1), 11–27. https://doi.org/10.1177/14614529221149836
Nilsson, M., Griggs, D., & Visbeck, M. (2016). "Policy: Map the interactions between Sustainable Development Goals". Nature 2016 534:7607, 534(7607), 320–322. https://doi.org/10.1038/534320a
Norsyifa, N., Dondok, A. B. T., & Ramadhan, B. C. (2023). "Analisis Dinamika Tantangan dan Peluang Carbon Exchange dalam Upaya Pengurangan Emisi Karbon di Dunia". In Prosiding Seminar Nasional Penelitian LPPM UMJ. https://jurnal.umj.ac.id/index.php/semnaslit/article/view/19401
Novikasari, S. R. (2023). "Kewenangan Pemerintah Pusat dan Daerah dalam Kerangka Green tax Reform". Jurnal Hukum IUS QUIA IUSTUM, 30(3), 497–514. https://doi.org/10.20885/IUSTUM.VOL30.ISS3.ART2
Nurfatimah, G., Handayani, J., Amalia Harahap, K., Pratiwi, D., Sinurat, S., uli BrMatondang, R., Rambe, M., dan Bisnis, E., & Muslim Nusantara Al-Washliyah, U. (2024). "Memperbaiki Ekonomi dan Melindungi Bumi dengan Pajak Karbon". Jurnal Akuntansi Audit Dan Perpajakan Indonesia (JAAPI)(JAAPI), 5(2), 626–633. https://doi.org/10.32696/JAAPI.V5I2.3829
Ohlendorf, N., Jakob, M., Minx, J. C., & Schröder, C. (2022). "Distributional impacts of carbon pricing: A meta-analysis". Environmental Research Letters, 17(1).
Parry, I., Black, S., & Zhunussova, K. (2022). "Carbon taxes: Review of experience and prospects". International Monetary Fund.
Pourkarimi, E., & Hojjat, Y. (2019). "A Review of International Green Economy and Green tax Policies". CJIL Journal of International Law, 1(1), 29–36. https://doi.org/https://doi.org/10.30489/cifj.2019.93935
Pradhan, P., Costa, L., Rybski, D., Lucht, W., & Kropp, J. P. (2017). "A Systematic Study of Sustainable Development Goal (SDG) Interactions". Earth’s Future, 5(11), 1169–1179. https://doi.org/10.1002/2017EF000632;PAGEGROUP:STRING:PUBLICATION
Prasetyawati, T., Imelda, I., & Fuadah, L. L. (2025). "Exploring Green tax Through A Systematic Literature Review: Analyzing Developments In Promoting Sustainability". Jurnal Fokus Manajemen, 5(2). https://doi.org/https://doi.org/10.37676/jfm.v5i2.8304
Putra, D. M. (2024). "Implementasi Pajak Karbon Sebagai Instrumen Pengendali Emisi". JSER, 6(1). https://doi.org/https://doi.org/10.54783/jser.v6i1.424
Putra, E., Pratama, I. N., Ningrum, S. D. S., Fitrianingsih, F., Lestari, N., Azhari, M. A., Aslan, M., Sarkila, A. P., & Kartika, P. (2025). "Implementasi Kebijakan Fiskal Hijau Dalam Anggaran Pendapatan Belanja Negara: Peluang Dana Tantangan Untuk Transisi Ekonomi Berkelanjutan Di Indonesia". Nusantara Hasana Journal, 4(9), 39–51. https://doi.org/10.59003/NHJ.V4I9.1316
Rahmi, N., Selvi, & Purwaningtias, A. S. (2024). "Urgency and Impact of Green Taxes Implementation in Encouraging Green Business Post Covid-19". Majalah Ilmiah Bijak, 21(1), 77–85. https://ojs.stiami.ac.id/index.php/bijak/article/view/3636/1815
Ressy Yulia Ababil, Nur Diana, E. E. (2024). "The Impact of Carbon Tax Implementation in Indonesia on Supporting Sustainable Development Goals". E_Jurnal Ilmiah Riset Akuntansi, 13(02), 224–232. https://jim.unisma.ac.id/index.php/jra/article/view/25558/pdf
Saad, N., & Ariffin, Z. Z. (2024). "Implementation of Green tax in Malaysia: An Exploratory Study". Growth, 6(1), 12–19. https://doi.org/10.20448/journal.511.2019.61.12.19
Salsabila, A. P., & Sitabuana, T. H. (2023). "Urgensi Penerapan Pajak Karbon Berdasarkan Undang-Undang Harmonisasi Peraturan Perpajakan". NUSANTARA: Jurnal Ilmu Pengetahuan Sosial, 10(5). https://doi.org/http://dx.doi.org/10.31604/jips.v10i5.2023.2342-2351
Santoso, M., & Lie, G. (2025). "Personalisasi Instrumen Pajak Karbon Melalui Skema Cap and Tax Sebagai Sarana Mereduksi Emisi Karbon di Indonesia". Jurnal Ilmiah Wahana Pendidikan, 11(2.A), 245–261. https://www.jurnal.peneliti.net/index.php/JIWP/article/view/9785
Semmler, W., Braga, J. P., Lichtenberger, A., Toure, M., & Hayde, E. (2021). "Fiscal Policies for a Low-Carbon Economy. Fiscal Policies for a Low-Carbon Economy". https://doi.org/10.1596/35795
Simons, H., & Brand, U. (2021). "Just transition in practice: Lessons from green tax redistribution in Scandinavian countries". Environmental Policy and Governance, 31(5), 448–461.
Siregar, S. (2025). "Estimation of the Effect of Carbon Tax Implementation on Household Income Distribution in Indonesia: Quantitative Analysis with Miyazawa Input- Output Approach o Title". Cornell University, 13. https://doi.org/https://doi.org/10.48550/arXiv.2501.08177
Sitorus, R. R., & Pratysto, T. (2018). "Pajak Karbon, Kerusakan Karbon, Dan Pertumbuhan Ekonomi Di Lima Belas Negara Selama 27 Tahun". Jurnal Manajemen & Bisnis, 7(2). https://jurnal.umt.ac.id/index.php/jmb/article/view/1060
Soekarno, G. R., Sundari, S., Boedoyo, S., & Sianipar, L. (2024). "Pajak Karbon sebagai Instrumen Kebijakan untuk Mendorong Transisi Energi dan Pertumbuhan Ekonomi yang Berkelanjutan". Jurnal Kajian Ekonomi & Bisnis Islam, 5(3). https://doi.org/https://journal.laaroiba.com/index.php/elmal/article/view/4325
Sovacool, B. K., Hook, A., Martiskainen, M., & Baker, L. (2019). "The equity and justice of low-carbon transitions: A systematic review of academic literature". Energy Research & Social Science, 53, 134–148.
Sovacool, B. K., Hook, A., Martiskainen, M., & Brock, A. (2021). "The justice and equity implications of the energy transition". Nature Energy, 6(6), 569–577.
T, D. V. (2024). "Carbon Tax, Green Bonds, and Sustainability Reports to Support the 2030 Sustainable Development Goals: A Systematic Literature Review". JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal), 9(3), 163–171. https://doi.org/10.22437/JAKU.V9I3.39393
Ulliyah, S., Furqon, I. K., Ekonomi, F., Islam, B., Abdurrahman, U. K. H., & Pekalongan, W. (2025). "Penerapan Pajak Karbon Di Indonesia Dalam Perspektif Ekonomi Syariah Dan Dampaknya Terhadap Sustainable Development Goals". Jurnal Ilmiah Ekonomi Dan Pajak, 5(1), 14–18. https://ojs-ejak.id/index.php/Ejak/article/view/128
Wahyuningsih, R. D., Muyassaroh, N., & Santosa, M. F. E. (2021). "Urgensi Penerapan Green tax Untuk Mendukung Environmentally Sustainable Development Era Revolusi Industri 4.0". Prosiding Seminar NAsional Ekonomi Dan Perpajakan, 1(1). https://doi.org/10.20885/JSTL.VOL1.ISS1.ART3
Wahyuningsih, R. D., Muyassaroh, N., & Santosa, M. F. E. (2022). "Kajian Penerapan Insentif Pajak Green Building Pada Sektor Real Estate dalam Rangka Akselerasi SDGs di Indonesia". Prosiding Seminar Nasional Ekonomi Dan Perpajakan, 2(1). https://doi.org/10.1016/J.ENBUILD.2019.109700
Weitz, N., Carlsen, H., Nilsson, M., & Skånberg, K. (2018). "Towards systemic and contextual priority setting for implementing the 2030 Agendaitle". Sustainability Science, 13, 531–548. https://doi.org/https://doi.org/10.1007/s11625-017-0470-0
Wibisono, A. H., & Soepriyanto, G. (2024). "Tantangan Pajak Karbon Sebagai Alternatif Kebijakan Transisi Energi Bersih di Indonesia Studi Kasus Industri Otomotif". Owner: Riset & Jurnal Akuntansi, 8(1). https://doi.org/https://doi.org/10.33395/owner.v8i1.1907
Xu, W., & Zhang, Y. (2025). "The Impact of Carbon Taxes and Carbon Tax Recovery on the Chinese Economy: A Green Technological Progress Perspective". Sustainability Science, 17(4), 1700. https://doi.org/https://doi.org/10.3390/su17041700
Yunita, I., Sari, N. I., & Fithry, A. (2023). "Kendala Dana Tantangan Penerapan Kebijakan Pajak Karbon: Kondisi Dan Harapan Masa Depan Pembangunan Ekonomi Hijau Di Indonesia". Prosiding SNAPP: Sosial Humaniora, Pertanian, Kesehatan Dan Teknologi, 2(1), 17–24. https://doi.org/10.24929/SNAPP.V2I1.3115
Zheng, S., Wang, J., Wang, Y., & Li, L. (2022). "Environmental Tax and Green Total Factor Productivity: Evidence from Chinese Manufacturing Firms". Sustainability, 14(16).
Zhou, Y., Lv, S., Wang, J., Tong, J., & Fang, Z. (2022). "The Impact of Green Taxes on the Carbon Emission Efficiency of China’s Construction Industry". Sustainability 2022, Vol. 14, Page 5402, 14(9), 5402. https://doi.org/10.3390/SU14095402