経済改善と環境保全に向けた炭素税導入の試み
Implementation Of Carbon Tax as an Effort to Improve The Economy and Preserve The Environment (原題)
E. Mahpudin, Yuniar Rahmatiar, Muhamad Abas
🤖 gxceed AI 要約
日本語
インドネシアにおける炭素税導入の法的枠組みと課題を文献レビューで検討した研究。2021年税制調和法第13条で炭素税が規定されたが、実施は延期されている。経済主体の低炭素行動への転換と税収確保のため、経済的ツールにとどまらず技術開発と行動変容を促す規制改善が必要と結論づける。
English
A normative legal literature review on Indonesia's carbon tax framework. Although Law No. 7/2021 (Art. 13) mandates a carbon tax, implementation remains postponed. The study argues that improved regulation is needed so the tax drives behavioral change and technology development, not just revenue.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では炭素税（地球温暖化対策税）やGX経済移行債、カーボンプライシングの議論が進む中、新興国での導入遅延と制度設計の課題は、日本企業の海外事業・サプライチェーン排出管理や国際的な炭素価格連動の観点で示唆がある。
In the global GX context
As global carbon pricing expands under Article 6 and CBAM, Indonesia's delayed carbon tax illustrates the political-economy barriers emerging economies face. It informs international debates on carbon price floors, revenue recycling, and just transition design relevant to ISSB/TCFD-aligned disclosure and transition finance.
👥 読者別の含意
🔬研究者:新興国における炭素税の法制度設計と実施障壁を理解するための事例研究として有用。
🏢実務担当者:インドネシア事業を持つ企業は、将来の炭素価格導入に備えた排出量把握とコスト影響評価の必要性を示唆。
🏛政策担当者:炭素税の延期理由と制度設計上の論点は、導入を検討する他国・地域にとって参考になる。
📄 Abstract（原文）
Climate change has become a global challenge that needs to be addressed together. Indonesia is one of the countries that is vulnerable to climate change. The decline in environmental quality that has an impact on natural disasters can be detrimental to various parties. In Indonesia, Law Number 32 of 2009 concerning Protection and Management of the Environment has been enacted, which contains systematic and integrated efforts to preserve the environment and as an effort to prevent pollution and/or environmental damage. In addition, regulations have also been issued on carbon taxes in Article 13 of Law Number 7 of 2021 concerning Harmonization of Tax Regulations. The main objective of the carbon tax is to change the behavior of economic actors to switch to low-carbon economic activities, but the implementation of the carbon tax is currently still being postponed. The research methodology is a literature review, in the form of normative legal, qualitative. The data presented are secondary data obtained from various literature sources. This study concludes that in order to reduce the worsening environmental damage and also increase revenue from the Tax sector, it is necessary to implement a Carbon Tax, but the Law that has been issued has been postponed, with various considerations, so that the carbon tax can be implemented and run effectively, there is a need for improved regulations that not only function as economic tools, but also as drivers of behavioral change and technological development to achieve sustainability goals.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.38035/jlph.v6i5.3319first seen 2026-09-26 05:23:57 · last seen 2026-09-29 05:34:30
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。