Comparative Study Across Countries: Analysis Of Carbon Tax Implementation Toward The Net Zero Emission Commitment

Abstract

This study aims to analyze the implementation of carbon taxes and their role in supporting the Net Zero Emission (NZE) commitment, especially in the context of Indonesia's sustainable development vision towards Indonesia Emas 2045. Using a qualitative descriptive method with a comparative approach, this paper reviews how countries such as Sweden, Japan, Singapore, and Indonesia apply carbon tax policies in different economic and political settings. The study finds that a carbon tax can be an effective fiscal tool to internalize the negative externalities of carbon emissions, especially when supported by clear policy designs, political commitment, and well-targeted revenue utilization. Sweden's success lies in its long-term consistency and transparent reinvestment in public services, while Japan emphasizes integration with technological innovation. Singapore leads in Southeast Asia through regulatory clarity and international offset mechanisms. Indonesia, in contrast, is still in the early stages of implementation, with relatively low tax rates, undefined revenue allocation, and institutional constraints. The findings suggest that carbon taxation holds significant potential to advance NZE goals in developing countries, but its effectiveness depends on domestic readiness, structural reform, and policy coherence.