Kajian Pelaksanaan Skema Cap and Tax dalam Kebijakan Mitigasi Perubahan Iklim Indonesia

Abstract

This research aims to analyze the implementation of the Cap and Tax scheme in climate changemitigation policies in Indonesia from 2015 to 2021. The Cap and Tax scheme is a climate changemitigation policy that sets an upper limit (cap) on the amount of greenhouse gas emissions that aresubject to tax ( tax) on companies that exceed these limits. This research highlights how the Capand Tax scheme is implemented in Indonesia, including the process of determining the cap, marketmechanisms for emissions permits, and collecting funds from the carbon tax. The research methodused is document analysis and interviews with respondents regarding policies. The research resultsshow that the implementation of the Cap and Tax scheme in Indonesia has experienced severalobstacles, including determining the appropriate cap, inadequate company participation, and anineffective emission permit market mechanism. However, this scheme is still considered animportant climate change mitigation policy and must continue to be improved to achieve bettergreenhouse gas emission reduction goals in the future.