CARBON TAX IN INDONESIA: A BUZZWORD OR A RESEARCH PRIORITY? A BIBLIOMETRIC EXPLORATION

Abstract

Carbon tax is an important fiscal instrument in supporting Indonesia's commitment to reducing carbon emissions and achieving the Net Zero Emission target by 2060. This study aims to map the development of scientific literature on carbon tax in Indonesia through a bibliometric approach. Analysis was conducted on various publications which were then classified into four main thematic clusters, namely: (1) Carbon Tax Policy & Socio-Economic Impacts, (2) Energy Transition & Low Carbon Technologies, (3) Economic Modeling & Dynamic Systems, and (4) Industry, Regional & Sector Specific Implementation. The results of the study show that although the number of publications has increased, there are still a number of research gaps, such as limited longitudinal and regional studies, minimal integration of multidisciplinary approaches, and low attention to SMEs and areas outside economic centers. Based on these findings, this study recommends the need to strengthen long-term data-based research, develop more complex and contextual simulation models, and increase cross-sector collaboration in order to produce more inclusive and effective carbon tax policies. This study is expected to be a basis for compiling a strategic research agenda and supporting evidence-based fiscal policy-making in the environmental sector.