Efektivitas Pajak Karbon: Studi Literatur

Yufi Mohammad Ulil  Albab; Heru Tjaraka

doi:10.33395/owner.v8i2.1983

Authors

Yufi Mohammad Ulil Albab Akuntansi, Universitas Airlangga
Heru Tjaraka Akuntansi, Universitas Airlangga

DOI:

10.33395/owner.v8i2.1983

Keywords:

Climate Change; Carbon Tax; Effectiveness; Macro Economic; Review Literature

Abstract

Climate change is an issue that is being widely discussed internationally today. The aim of the research is to examine the effectiveness of carbon tax implementation and explain comprehensive results. This research method uses a systematic literature review of research conducted in the last 10 years. The search for the effectiveness of carbon tax as climate change mitigation then synthesizes the results of empirical studies that have been conducted. The researcher found that there are 3 things that should be of concern to the government; economic performance, industrial sector performance and social welfare. Carbon tax certainly has an effect on a country's economy, as carbon tax is basically imposed directly on products or services that cause emissions. many companies are burdened by the carbon tax because it will change the management of the company to use renewable energy. The price of products from the industry will also increase because the carbon tax is imposed directly on products that cause emissions. Welfare should be considered in the implementation of carbon tax by the government, as the policy will certainly have a negative effect on social welfare. The researcher found 3 things that should be the main consideration in planning and implementing the carbon tax policy itself, first is the macroeconomy, the industrial sector that contributes to social and macroeconomic and social welfare.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Arbolino, R., & Romano, O. (2014). A Methodological Approach for Assessing Policies: The Case of the Environmental Tax Reform at European Level. Procedia Economics and Finance, 17(14), 202–210. https://doi.org/10.1016/s2212-5671(14)00895-8

Bi, H., Xiao, H., & Sun, K. (2019). The Impact of Carbon Market and Carbon Tax on Green Growth Pathway in China: A Dynamic CGE Model Approach. Emerging Markets Finance and Trade, 55(6), 1312–1325. https://doi.org/10.1080/1540496X.2018.1505609

Cao, J., Dai, H., Li, S., Guo, C., Ho, M., Cai, W., … Zhang, X. (2021). The general equilibrium impacts of carbon tax policy in China: A multi-model comparison. Energy Economics, 99, 105284. https://doi.org/10.1016/j.eneco.2021.105284

Cao, K., Xu, B., He, Y., & Xu, Q. (2020). Optimal carbon reduction level and ordering quantity under financial constraints. International Transactions in Operational Research, 27(5), 2270–2293. https://doi.org/10.1111/itor.12606

Chen, X., & Wang, X. (2017). Achieve a low carbon supply chain through product mix. Industrial Management and Data Systems, 117(10), 2468–2484. https://doi.org/10.1108/IMDS-02-2017-0054

Ding, Z. L., Duan, X. N., Ge, Q. S., & Zhang, Z. Q. (2010). On the major proposals for carbon emission reduction and some related issues. Science China Earth Sciences, 53(2), 159–172. https://doi.org/10.1007/s11430-010-0012-4

Duan, Y., Han, Z., Zhang, H., & Wang, H. (2021). Research on the applicability and impact of CO2 emission reduction policies on China’s steel industry. International Journal of Climate Change Strategies and Management, 13(3), 352–374. https://doi.org/10.1108/IJCCSM-02-2021-0020

Duan, Y., Li, N., Mu, H., & Gui, S. (2017). Research on CO2 emission reduction mechanism of China’s iron and steel industry under various emission reduction policies. Energies, 10(12). https://doi.org/10.3390/en10122026

Dwivedi, A., Jha, A., Prajapati, D., Sreenu, N., & Pratap, S. (2020). Meta-heuristic algorithms for solving the sustainable agro-food grain supply chain network design problem. Modern Supply Chain Research and Applications, 2(3), 161–177. https://doi.org/10.1108/mscra-04-2020-0007

Fink, A. (2014). CONDUCTING RESEARCH LITERATURE REVIEWS From the Internet to Paper. In Sage Publications (Fourth Edi).

Freire-González, J., & Ho, M. S. (2018). Environmental fiscal reform and the double dividend: evidence from a dynamic general equilibrium model. Sustainability (Switzerland), 10(2). https://doi.org/10.3390/su10020501

Fried, S., Novan, K., & Peterman, W. B. (2021). Recycling Carbon Tax Revenue to Maximize Welfare. Finance and Economics Discussion Series, 2021(023), 1–30. https://doi.org/10.17016/feds.2021.023

Ghosh, A., Sarmah, S. P., & Kanauzia, R. K. (2020). The effect of investment in green technology in a two echelon supply chain under strict carbon-cap policy. Benchmarking, 27(6), 1875–1891. https://doi.org/10.1108/BIJ-10-2019-0439

Gurtu, A., Searcy, C., & Jaber, M. Y. (2017). Emissions from international transport in global supply chains. Management Research Review, 40(1), 53–74. https://doi.org/10.1108/MRR-09-2015-0208

Hasnu, N. N. M., & Muhammad, I. (2022). Environmental Issues in Malaysia: Suggestion to Impose Carbon Tax. Asia-Pacific Management Accounting Journal, 17(1), 65–95. https://doi.org/10.24191/apmaj.v17i1-03

Klenert, D., & Mattauch, L. (2016). How to make a carbon tax reform progressive: The role of subsistence consumption. Economics Letters, 138, 100–103. https://doi.org/10.1016/j.econlet.2015.11.019

Kumarasiri, J., & Jubb, C. (2016). Carbon emission risks and management accounting: Australian evidence. Accounting Research Journal, 29(2), 137–153. https://doi.org/10.1108/ARJ-03-2015-0040

Kumarasiri, J., & Lodhia, S. (2020). The Australian carbon tax: corporate perceptions, responses and motivations. Meditari Accountancy Research, 28(3), 515–542. https://doi.org/10.1108/MEDAR-10-2019-0590

Lee, S., Chewpreecha, U., Pollitt, H., & Kojima, S. (2018). An economic assessment of carbon tax reform to meet Japan’s NDC target under different nuclear assumptions using the E3ME model. Environmental Economics and Policy Studies, 20(2), 411–429. https://doi.org/10.1007/s10018-017-0199-0

Littel, J. H., Corcoran, J., & Pillai, V. (2008). Systematic Review and Meta-Analysis. In OXFORD University Press. USA. Diambil dari http://ifile.it/mt9o1d/ebooksclub.org__Systematic_Reviews_and_Meta_Analysis__Pocket_Guides_to_Social_Work_Research_Methods_.pdf%5Cnpapers2://publication/uuid/4955D114-0F18-48B4-BFB2-026C69DDB7C0

Metcalf, G. E., & Stock, J. H. (2020). Measuring the Macroeconomic Impact of Carbon Taxes. AEA Papers and Proceedings, 110, 101–106. https://doi.org/10.1257/pandp.20201081

Mohammed, S. D. (2020). Clean development mechanism and carbon emissions in Nigeria. Sustainability Accounting, Management and Policy Journal, 11(3), 523–551. https://doi.org/10.1108/SAMPJ-05-2017-0041

Moner-Colonques, R., & Rubio, S. J. (2016). The strategic use of innovation to influence environmental policy: Taxes versus standards. B.E. Journal of Economic Analysis and Policy, 16(2), 973–1000. https://doi.org/10.1515/bejeap-2015-0009

Nor Ahmad, S. N. H. J. N., Amran, A., & Siti-Nabiha, A. K. (2022). Symbolic or substantive change? How a Malaysian palm oil company managed sustainability issues in words and deeds. Qualitative Research in Accounting and Management, 19(4), 473–510. https://doi.org/10.1108/QRAM-05-2020-0061

Ouchida, Y., & Goto, D. (2014). Do emission subsidies reduce emission? In the context of environmental R&D organization. Economic Modelling, 36, 511–516. https://doi.org/10.1016/j.econmod.2013.10.009

Oueslati, W. (2014). Environmental tax reform: Short-term versus long-term macroeconomic effects. Journal of Macroeconomics, 40, 190–201. https://doi.org/10.1016/j.jmacro.2014.02.004

Pachauri, R. K., & Meyer, L. (2014). Climate Change 2014 Synthesis Report. In Contribution of Working Groups I, II and III to the Fifth Assessment Report of the Intergovernmental Panel on Climate Change.

Pereira, A. M., & Pereira, R. M. (2019). Achieving the triple dividend in Portugal: a dynamic general-equilibrium evaluation of a carbon tax indexed to emissions trading. Journal of Economic Policy Reform, 22(2), 148–163. https://doi.org/10.1080/17487870.2017.1348298

Pigou, A. C. (1920). The Economics of Welfare. In Macmillan and Co Limited. London.

Prastiwi, D., Narsa, I. M., & Tjaraka, H. (2019). SINTESIS SISTEM AKUNTANSI PERPAJAKAN. Journal of Multiparadigma Accounting, 10(2), 276–294. Diambil dari https://jamal.ub.ac.id/index.php/jamal/article/view/1127

Qin, G., Tao, F., Li, L., & Chen, Z. (2019). Optimization of the simultaneous pickup and delivery vehicle routing problem based on carbon tax. Industrial Management and Data Systems, 119(9), 2055–2071. https://doi.org/10.1108/IMDS-02-2019-0102

Radulescu, M., Sinisi, C. I., Popescu, C., Iacob, S. E., & Popescu, L. (2017). Environmental tax policy in Romania in the context of the EU: Double dividend theory. Sustainability (Switzerland), 9(11), 1–20. https://doi.org/10.3390/su9111986

Sarwar, S., & Alsaggaf, M. I. (2021). The role of governance indicators to minimize the carbon emission: a study of Saudi Arabia. Management of Environmental Quality: An International Journal, 32(5), 970–988. https://doi.org/10.1108/MEQ-11-2020-0275

Singhania, M., & Saini, N. (2020). Revisiting environmental degradation and economic growth nexus using autoregressive distributed lag approach. International Journal of Productivity and Performance Management, 69(8), 1765–1796. https://doi.org/10.1108/IJPPM-10-2019-0509

Taleb, H. M. (2020). The potential of implementing a toxicity tax for heavily polluting vehicles in the United Arab Emirates. Transforming Government: People, Process and Policy, 14(1), 101–123. https://doi.org/10.1108/TG-08-2019-0073

Tovar Reaños, M. A., & Lynch, M. (2023). The benefits of action on implementing carbon taxation in Ireland: a demand system approach. Journal of Environmental Planning and Management, 66(4), 836–860. https://doi.org/10.1080/09640568.2021.2006157

Wang, N., Zhang, Y., & Li, J. (2022). Carbon emission reduction and coordination in a closed-loop supply chain with outsourcing remanufacturing. Kybernetes, 51(11), 3366–3393. https://doi.org/10.1108/K-11-2020-0800

Youssef, S. Ben, & Zaccour, G. (2014). Absorptive Capacity, R&D Spillovers, Emissions taxes, and R&D Subsidies. Strategic Behavior and the Environment, 4(1), 41–58. https://doi.org/10.1561/102.00000043

Yunus, S., Elijido-Ten, E. O., & Abhayawansa, S. (2020). Impact of stakeholder pressure on the adoption of carbon management strategies: Evidence from Australia. Sustainability Accounting, Management and Policy Journal, 11(7), 1189–1212. https://doi.org/10.1108/SAMPJ-04-2019-0135

Zhang, J., & Zhang, Y. (2019). Exploring the impacts of carbon tax on tourism-related energy consumption in China. Sustainable Development, 27(3), 296–303. https://doi.org/10.1002/sd.1900

Zhang, K., Wang, Q., Liang, Q. M., & Chen, H. (2016). A bibliometric analysis of research on carbon tax from 1989 to 2014. Renewable and Sustainable Energy Reviews, 58, 297–310. https://doi.org/10.1016/j.rser.2015.12.089

Zou, L., Xue, J., Fox, A., & Meng, B. (2018). THE EMISSIONS REDUCTION EFFECT and ECONOMIC IMPACT of AN ENERGY TAX VS. A CARBON TAX in China: A DYNAMIC CGE MODEL ANALYSIS. In Singapore Economic Review (Vol. 63). https://doi.org/10.1142/S021759081740015X