Rasmi Halomoan, Lambok (2024) STUDI KUALITATIF RENCANA PENERAPAN PAJAK KARBON DI INDONESIA : PERSEPSI, RESPON DAN MOTIVASI PERUSAHAAN. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the perceptions, motivations, and responses of companies to the planned implementation of a carbon tax in Indonesia, as well as the factors that influence their readiness to face this policy. Case studies were conducted on two companies with different characteristics, namely PT Lestari Banten Energi (LBE), a coal-fired power plant (CFPP) company, and PT Lotte Titan Chemical Nusantara (LTCN), a petrochemical manufacturing company. Data were collected through semi-structured interviews with representatives from each company and analyzed qualitatively using thematic analysis techniques. The results showed that both companies have a good understanding of the carbon tax and support its implementation. However, there are significant differences in perceptions, motivations, and responses between the two companies, influenced by the characteristics of their respective industries. PT LBE sees the carbon tax as both an obligation and an opportunity, while PT LTCN focuses more on the economic opportunities offered by carbon trading. These differences have an impact on the adaptation strategies adopted by both companies. PT LBE focuses on investing in low-carbon technologies and diversifying energy sources, while PT LTCN emphasizes energy efficiency and the use of renewable energy. Factors influencing companies' readiness to face the carbon tax include management commitment, corporate culture, financial resources, technical capabilities, government regulations, incentives and support, as well as market and consumer pressures. This research provides important implications for the design of carbon tax policies in Indonesia, including the importance of different policy designs for different sectors, the provision of adequate incentives and support, and policy certainty.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis persepsi, motivasi, dan respons perusahaan terhadap rencana penerapan pajak karbon di Indonesia, serta faktorfaktor yang mempengaruhi kesiapan mereka dalam menghadapi kebijakan tersebut. Studi kasus dilakukan pada dua perusahaan dengan karakteristik yang berbeda, yaitu PT Lestari Banten Energi (LBE), sebuah perusahaan pembangkit listrik tenaga uap (PLTU) batubara, dan PT Lotte Titan Chemical Nusantara (LTCN), sebuah perusahaan industri manufaktur petrokimia. Data dikumpulkan melalui wawancara semi-terstruktur dengan perwakilan dari masing-masing perusahaan dan dianalisis secara kualitatif menggunakan teknik analisis tematik. Hasil penelitian menunjukkan bahwa kedua perusahaan memiliki pemahaman yang baik tentang pajak karbon dan mendukung penerapannya. Namun, terdapat perbedaan yang signifikan dalam persepsi, motivasi, dan respons antara kedua perusahaan, yang dipengaruhi oleh karakteristik industri masingmasing. PT LBE melihat pajak karbon sebagai sebuah kewajiban dan peluang, sedangkan PT LTCN lebih fokus pada peluang ekonomi yang ditawarkan oleh perdagangan karbon. Perbedaan ini berdampak pada strategi adaptasi yang dilakukan oleh kedua perusahaan. PT LBE berfokus pada investasi teknologi rendah karbon dan diversifikasi sumber energi, sedangkan PT LTCN lebih menekankan pada efisiensi energi dan pemanfaatan energi terbarukan. Faktor-faktor yang mempengaruhi kesiapan perusahaan dalam menghadapi pajak karbon meliputi komitmen manajemen, budaya perusahaan, sumber daya finansial, kemampuan teknis, regulasi pemerintah, insentif dan dukungan, serta tekanan pasar dan konsumen. Penelitian ini memberikan implikasi penting bagi perancangan kebijakan pajak karbon di Indonesia, termasuk pentingnya desain kebijakan yang berbeda untuk sektor yang berbeda, pemberian insentif dan dukungan yang memadai, serta kepastian kebijakan. | |||||||||
| Uncontrolled Keywords: | Sustainability development, Carbon tax, Carbon pricing Pembangunan berkelanjutan, Pajak karbon, Nilai ekonomi karbon | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Mr Lambok Rasmi Halomoan | |||||||||
| Date Deposited: | 27 Feb 2025 03:51 | |||||||||
| Last Modified: | 27 Feb 2025 03:51 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/47577 |
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