Achieve Sustainable Development Goals (SDGs) And Tax Revenue Growth In Indonesia
DOI: 10.35760/ugefic.v8i1.126Abstract
The rise of global carbon emissions and Indonesia’s stagnant tax ratio challenge the
country’ssustainable development agenda. This study analyzes carbon taxation as a fiscal instrument to support the Sustainable Development Goals (SDGs) while enhancing tax revenue. Using a descriptive qualitative approach, this research is based on a literature review of policy documents, secondary data, and academic sources. Findings show that although Indonesia’s carbon tax is still limited in scope and constrained by weak emissions reporting and industry resistance, it has the potential to generate over IDR 21 trillion annually. The tax also contributes to SDG 13 (Climate Action), SDG 7 (Clean Energy), SDG 12 (Responsible Consumption), and SDG 17 (Partnerships for the Goals) through incentives and emission control.This study concludes that integrating fiscal policy with green development through carbon taxation offers a strategic path toward an inclusive, sustainable, and low-carbon economy.
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