Pengaturan Prinsip Kehati-hatian dalam Pengelolaan Emisi Karbon di Indonesia
Abstract
Tujuan penelitian ini adalah untuk mengkaji secara mendalam mengenai pengaruh prinsip kehati-hatian dalam pengelolaan emisi karbon melalui pajak karbon di Indonesia. Prinsip kehati-hatian diartikan sebagai upaya pencegahan yang dilakukan pemerintah pada kebijakannya, dikarenakan pemahaman yang secara mendalam mengenai pentingnya pengaturan emisi karbon pada peratuan lingkungan hidup dan berbagai kombinasi kebijakan lainya berpengaruh yang signifikan terhadap lingkungan hidup, metode penelitian yang digunakan dalam penelitian ini adalah metode yuridis normatif dan sumber data pada penelitian ini adalah sumber data sekunder, prinsip kehati-hatian diatur pada Undang-Undang No. 32 Tahun 2009 Tentang Perlindungan dan Pengelolaan Lingkungan Hidup, sedangkan dalam praktik penerapan prinsip kehati-hatian pada sektor emisi karbon diatur pada Undang-Undang No. 7 Tahun 2021 Tentang Harmonisasi Perpajakan, pada saat ini pajak karbon pada saat ini menunjukan kinerja yang posif dalam menjaga lingkungan yang pada saat ini hanya mengatur pajak emisi karbon pada PLTU batu bara saja.
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