ISSN: 2578-4994
Authors: Sadino* and Wahyu N
The international world's attention to the importance of the environment is growing day by day with the decline in the quality of the environment itself. Efforts have been made in the Government of Indonesia since 1994 to ratify the Ratification of the United Nations Framework Convention on Climate Change through Law no. 6/1994. In 2016 the Government has also ratified the Paris Agreement through the Law on the Paris Agreement on the United Nations Framework Convention on Climate Change (Paris Agreement to the United Nations Framework Convention on Climate Change), with Law no. 16/2016. The law contains the obligation of the Government of Indonesia to contribute to reducing greenhouse gas emissions, which is determined nationally to limit the increase in the global average temperature below 2°C (two degrees Celsius) to 1.5°C (one point five degrees Celsius) from pre-industrialized temperature level. The government is obliged to guarantee a healthy living environment for the community in accordance with the 1945 Constitution in particular Article 28 H paragraph (1) and Law Number 32 of 2009 concerning Environmental Protection and Management. Furthermore, to see further the Carbon Tax and the Prospect of Environmental Preservation, it will be studied from the Carbon Tax setting as regulated in Law Number 7 of 2021 concerning Harmonization of Tax Regulations, especially in Chapter VI Article 13. The preservation of environmental functions is a series of efforts to maintain the continuity of the carrying capacity and capacity of the environment by including the Carbon Tax instrument. The research method used is normative legal research by conducting legal studies and legal analysis on the implementation of the Carbon Tax. The main problems in this paper are: First, why is the carbon tax mandatory in Law no. 7 Year 2021 ? Second, how is the implementation of a carbon tax on funding for environmental conservation? The main problems in this paper are: First, why is the carbon tax mandatory in Law no. 7 Year 2021 ? Second, how is the implementation of a carbon tax on funding for environmental conservation? The main problems in this paper are: First, why is the carbon tax mandatory in Law no. 7 Year 2021 ? Second, how is the implementation of a carbon tax on funding for environmental conservation?
Keywords: Carbon Tax; Climate Change; Environmental Function Preservation
