INKRAH Law · UU HPP · Undang-Undang No. 7 Tahun 2021

Article 13 — Carbon Tax

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Bahasa Indonesia

(1) Pajak karbon dikenakan atas emisi karbon yang memberikan dampak negatif bagi lingkungan hidup.

(2) Subjek pajak karbon adalah orang pribadi atau badan yang membeli barang yang mengandung karbon dan/atau melakukan aktivitas yang menghasilkan emisi karbon.

English (British)

(1) Carbon tax is imposed on carbon emissions that have a negative impact on the environment.

(2) The carbon-tax subject is an individual or entity that buys carbon-containing goods and/or carries out activities producing carbon emissions.