Peran Kebijakan Pajak Terhadap Carbon Emission Dan Corporate Environmental Behavior: Tinjauan Literatur Sistematis
DOI:
https://doi.org/10.33751/jmp.v14i1.89Keywords:
Tax Policy, Carbon Emissions, Corporate Environmental Behavior, Environmental Tax, Systematic Literature Review.Abstract
THE ROLE OF TAX POLICY ON CARBON EMISSIONS AND CORPORATE ENVIRONMENTAL BEHAVIOR: A SYSTEMATIC LITERATURE REVIEW
This study examines the role of tax policy on carbon emissions and corporate environmental behavior using a Systematic Literature Review (SLR) approach. The study applies the PRISMA method to analyze 50 Scopus-indexed journal articles (Q1–Q3) published between 2020 and 2026. The findings indicate that environmental tax policies, such as carbon tax and green tax, generally reduce carbon emissions by increasing the cost of carbon-intensive activities, thereby encouraging energy efficiency, reduced fossil fuel consumption, and the adoption of low-carbon technologies. Furthermore, tax policy plays an important role in shaping corporate environmental behavior by promoting green investment, improving operational efficiency, and encouraging sustainable business practices. However, several studies report mixed results, indicating that the effectiveness of tax policy depends on policy design, tax rates, institutional quality, and supporting regulations. Therefore, tax policy should be carefully designed and integrated with other instruments to achieve optimal environmental outcomes.
References
Adam, S., Delestre, I., Levell, P., & Miller, H. (2022). Tax Policies To Reduce Carbon Emissions. Fiscal Studies, 43(3), 235–263. Https://Doi.Org/10.1111/1475-5890.12308
Al Shammre, A. S., Benhamed, A., Ben-Salha, O., & Jaidi, Z. (2023). Do Environmental Taxes Affect Carbon Dioxide Emissions In OECD Countries? Evidence From The Dynamic Panel Threshold Model. Systems, 11(6). Https://Doi.Org/10.3390/Systems11060307
Ayodele, F. O., Ayodele, B. V., Oladele, T. O., Setyaningsih, T., & Munir, S. (2026). Carbon Disclosure Policy As A Strategic Driver For Carbon Emission Reduction: A Systematic Review And Quantitative Policy Synthesis. Environments, 13(2), 1–27. Https://Doi.Org/10.3390/Environments13020115
Beiser-Mcgrath, L. I. A. M. F., & Busemeyer, M. R. (2024). Carbon Inequality And Support For Carbon Taxation. European Journal Of Political Research, 63(4), 1286–1307. Https://Doi.Org/10.1111/1475-6765.12647
Bletsas, K., Oikonomou, G., Panagiotidis, M., & Spyromitros, E. (2022). Carbon Dioxide And Greenhouse Gas Emissions: The Role Of Monetary Policy, Fiscal Policy, And Institutional Quality. Energies, 15(13). Https://Doi.Org/10.3390/En15134733
Bonilla, D., Banister, D., & Nieto, U. S. (2022). Tax Or Clean Technology? Measuring The True Effect On Carbon Emissions Mitigation For Sweden And Norway. Energies, 15(11), 1–24. Https://Doi.Org/10.3390/En15113885
Borodin, A., Zaitsev, V., Mamedov, Z. F., Panaedova, G., & Kulikov, A. (2022). Mechanisms For Tax Regulation Of CO2-Equivalent Emissions. Energies, 15(19). Https://Doi.Org/10.3390/En15197111
Cheng, Z., Chen, X., & Wen, H. (2022). How Does Environmental Protection Tax Affect Corporate Environmental Investment? Evidence From Chinese Listed Enterprises. Sustainability, 14(5). Https://Doi.Org/10.3390/Su14052932
Cox, B., Innis, S., Kunz, N. C., & Steen, J. (2022). The Mining Industry As A Net Beneficiary Of A Global Tax On Carbon Emissions. Communications Earth And Environment, 3(1). Https://Doi.Org/10.1038/S43247-022-00346-4
Deng, L., Tan, J., & Dai, J. (2023). Analysis Of Decision-Making In A Green Supply Chain Under Different Carbon Tax Policies. Mathematics, 11(22). Https://Doi.Org/10.3390/Math11224631
Distefano, T., & D’Alessandro, S. (2023). Introduction Of The Carbon Tax In Italy: Is There Room For A Quadruple-Dividend Effect? Energy Economics, 120(May 2021), 106578. Https://Doi.Org/10.1016/J.Eneco.2023.106578
Doğan, B., Chu, L. K., Ghosh, S., Diep Truong, H. H., & Balsalobre-Lorente, D. (2022). How Environmental Taxes And Carbon Emissions Are Related In The G7 Economies? Renewable Energy, 187, 645–656. Https://Doi.Org/10.1016/J.Renene.2022.01.077
Dogan, E., Hodžić, S., & Šikić, T. F. (2022). A Way Forward In Reducing Carbon Emissions In Environmentally Friendly Countries: The Role Of Green Growth And Environmental Taxes. Economic Research-Ekonomska Istrazivanja , 35(1), 5879–5894. Https://Doi.Org/10.1080/1331677X.2022.2039261
Dong, W., Hou, X., & Qin, G. (2023). Research On The Carbon Emission Reduction Effect Of Green Taxation Under China’s Fiscal Decentralization. Sustainability, 15(5), 1–19. Https://Doi.Org/10.3390/Su15054591
Ewald, J., Sterner, T., & Sterner, E. (2022). Understanding The Resistance To Carbon Taxes: Drivers And Barriers Among The General Public And Fuel-Tax Protesters. Resource And Energy Economics, 70, 101331. Https://Doi.Org/10.1016/J.Reseneeco.2022.101331
Fang, X., Wei, M., & Huang, W.-C. (2023). Mechanism And Empirical Evidence Of Green Taxation Influencing Carbon Emissions In China’s Yangtze River Economic Belt. Sustainability, 15(20), 14983. Https://Doi.Org/10.3390/Su152014983
Feng, C., Zhu, X., Gu, Y., & Liu, Y. (2022). Does The Carbon Emissions Trading Policy Increase Corporate Tax Avoidance? Evidence From China. Frontiers In Energy Research, 9(January), 1–13. Https://Doi.Org/10.3389/Fenrg.2021.821219
Feng, K., Yang, Z., Zhuo, Y., Jiao, L., Wang, B., & Liu, Z. (2024). Impact Of Carbon Tax On Renewable Energy Development And Environmental–Economic Synergies. Energies, 17(21). Https://Doi.Org/10.3390/En17215347
Fu, M., Wu, W., Tian, L., Zhen, Z., & Ye, J. (2023). Analysis Of Emission Reduction Mechanism Of High-Tiered Carbon Tax Under Green And Low Carbon Behavior. Energies, 16(22). Https://Doi.Org/10.3390/En16227555
Gao, D., Mo, X., Xiong, R., & Huang, Z. (2022). Tax Policy And Total Factor Carbon Emission Efficiency: Evidence From China’s VAT Reform. International Journal Of Environmental Research And Public Health, 19(15). Https://Doi.Org/10.3390/Ijerph19159257
Guo, X., Yang, J., Shen, Y., & Zhang, X. (2024). Impact On Green Finance And Environmental Regulation On Carbon Emissions: Evidence From China. Frontiers In Environmental Science, 12(February), 1–18. Https://Doi.Org/10.3389/Fenvs.2024.1307313
Hakam, S. L., Rahayu, A., Wibowo, L. A., Hakam, L. I., Nugroho, M. A., & Fuadi, S. S. (2024). Compliance Behavior In Environmental Tax Policy. Journal Of Risk And Financial Management, 17(12). Https://Doi.Org/10.3390/Jrfm17120542
Huang, Y., He, P., Cheng, T. C. E., Xu, S., Pang, C., & Tang, H. (2024). Optimal Strategies For Carbon Emissions Policies In Competitive Closed-Loop Supply Chains: A Comparative Analysis Of Carbon Tax And Cap-And-Trade Policies. Computers And Industrial Engineering, 195(July), 110423. Https://Doi.Org/10.1016/J.Cie.2024.110423
Imran, M., Jijian, Z., Sharif, A., & Magazzino, C. (2024). Evolving Waste Management: The Impact Of Environmental Technology, Taxes, And Carbon Emissions On Incineration In EU Countries. Journal Of Environmental Management, 364(May), 121440. Https://Doi.Org/10.1016/J.Jenvman.2024.121440
Jiang, X., Li, G., & Fan, X. (2023). Environmental Protection Fee-To-Tax And Corporate Environmental Social Responsibility: A Test Based On Corporate Life Cycle Theory. Sustainability, 15(3). Https://Doi.Org/10.3390/Su15032128
Khatib, S. F. A., & Al Amosh, H. (2023). Corporate Governance, Management Environmental Training, And Carbon Performance: The UK Evidence. Journal Of The Knowledge Economy, 15, 14787–14809. Https://Doi.Org/10.1007/S13132-023-01650-W
Köppl, A., & Schratzenstaller, M. (2023). Carbon Taxation: A Review Of The Empirical Literature. Journal Of Economic Surveys, 37(4), 1353–1388. Https://Doi.Org/10.1111/Joes.12531
Koval, V., Laktionova, O., Udovychenko, I., Olczak, P., Palii, S., & Prystupa, L. (2022). Environmental Taxation Assessment On Clean Technologies Reducing Carbon Emissions Cost-Effectively. Sustainability, 14(21). Https://Doi.Org/10.3390/Su142114044
Li, H., Wang, J., & Wang, S. (2022). The Impact Of Energy Tax On Carbon Emission Mitigation: An Integrated Analysis Using CGE And SDA. Sustainability, 14(3). Https://Doi.Org/10.3390/Su14031087
Mate, D., Torok, L., & T.Kiss, J. (2023). The Impacts Of Energy Supply And Environmental. Technological And Economic Development Of Economy, 29(4), 1195–1215.
Mehta, D., & Derbeneva, V. (2024). Impact Of Environmental Fiscal Reforms On Carbon Emissions Of EURO-4 Countries: CS-NARDL Approach. International Journal Of Thermofluids, 21(December 2023), 100550. Https://Doi.Org/10.1016/J.Ijft.2023.100550
Mintz-Woo, K. (2024). Carbon Tax Ethics. Wiley Interdisciplinary Reviews: Climate Change, 15(1), 1–15. Https://Doi.Org/10.1002/Wcc.858
Pan, J., Cross, J. L., Zou, X., & Zhang, B. (2024). To Tax Or To Trade? A Global Review Of Carbon Emissions Reduction Strategies. Energy Strategy Reviews, 55(August), 101508. Https://Doi.Org/10.1016/J.Esr.2024.101508
Pretis, F. (2022). Does A Carbon Tax Reduce CO2 Emissions? Evidence From British Columbia. Environmental And Resource Economics, 83(1), 115–144. Https://Doi.Org/10.1007/S10640-022-00679-W
Rokhmawati, A., Sarasi, V., & Berampu, L. T. (2024). Scenario Analysis Of The Indonesia Carbon Tax Impact On Carbon Emissions Using System Dynamics Modeling And STIRPAT Model. Geography And Sustainability, 5(4), 577–587. Https://Doi.Org/10.1016/J.Geosus.2024.07.003
Rybak, A., Joostberens, J., Manowska, A., & Pielot, J. (2022). Gas Emissions In Poland And Sweden. Energies Article, 15(4465).
Sadiq, M., Chau, K. Y., Ha, N. T. T., Phan, T. T. H., Ngo, T. Q., & Huy, P. Q. (2024). The Impact Of Green Finance, Eco-Innovation, Renewable Energy And Carbon Taxes On CO2 Emissions In BRICS Countries: Evidence From CS ARDL Estimation. Geoscience Frontiers, 15(4), 101689. Https://Doi.Org/10.1016/J.Gsf.2023.101689
Scarpa, F., & Signori, S. (2023). Understanding Corporate Tax Responsibility: A Systematic Literature Review. Sustainability Accounting, Management And Policy Journal, 14(7), 179–201. Https://Doi.Org/10.1108/SAMPJ-04-2022-0200
Shen, J., & Zhao, C. (2022). Carbon Trading Or Carbon Tax? A Computable General Equilibrium–Based Study Of Carbon Emission Reduction Policy In China. Frontiers In Energy Research, 10(August), 1–11. Https://Doi.Org/10.3389/Fenrg.2022.906847
Timilsina, G. R. (2022). Carbon Taxes. Journal Of Economic Literature, 60(4), 1456–1502. Https://Doi.Org/10.1257/Jel.20211560
Tsai, W.-H. (2020). Carbon Emission Reduction—Carbon Tax, Carbon Trading, And Carbon O Ff Set. Energies, 13(6128).
Tu, Z., Liu, B., Jin, D., Wei, W., & Kong, J. (2022). The Effect Of Carbon Emission Taxes On Environmental And Economic Systems. International Journal Of Environmental Research And Public Health, 19(6). Https://Doi.Org/10.3390/Ijerph19063706
Wang, Y., Yao, G., Zuo, Y., & Wu, Q. (2023). Implications Of Global Carbon Governance For Corporate Carbon Emissions Reduction. Frontiers In Environmental Science, 11(January), 1–10. Https://Doi.Org/10.3389/Fenvs.2023.1071658
Wiskich, A. (2024). A Carbon Tax Versus Clean Subsidies: Optimal And Suboptimal Policies For The Clean Transition. Energy Economics, 132(May 2023), 107410. Https://Doi.Org/10.1016/J.Eneco.2024.107410
Wu, H., & Du, J. (2025). Driving Mechanism Of Greening Corporate Environmental Behaviour Under The “Dual-Carbon” Goal: A Study Based On Grounded Theory Study. Sustainability, 17(10). Https://Doi.Org/10.3390/Su17104708
Xu, W., & Zhang, Y. (2025). The Impact Of Carbon Taxes And Carbon Tax Recovery On The Chinese Economy: A Green Technological Progress Perspective. Sustainability, 17(4), 1–25. Https://Doi.Org/10.3390/Su17041700
Zhang, Q., Wang, Y., & Liu, L. (2023). Carbon Tax Or Low-Carbon Subsidy? Carbon Reduction Policy Options Under CCUS Investment. Sustainability, 15(6), 1–26. Https://Doi.Org/10.3390/Su15065301
Zhao, A., Song, X., Li, J., Yuan, Q., Pei, Y., Li, R., & Hitch, M. (2023). Effects Of Carbon Tax On Urban Carbon Emission Reduction: Evidence In China Environmental Governance. International Journal Of Environmental Research And Public Health, 20(3). Https://Doi.Org/10.3390/Ijerph20032289
Zheng, S., & Jin, S. (2023). Is Corporate Green Investment A Determinant Of Corporate Carbon Emission Intensity? A Managerial Perspective. Heliyon, 9(12), E22401. Https://Doi.Org/10.1016/J.Heliyon.2023.E22401
Zhou, Y., Lv, S., Wang, J., Tong, J., & Fang, Z. (2022). The Impact Of Green Taxes On The Carbon Emission Efficiency Of China’s Construction Industry. Sustainability, 14(9), 1–18. Https://Doi.Org/10.3390/Su14095402
