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Indonesia is committed to accelerating the achievement of Net-Zero Emissions by 2060. The Carbon tax is a new instrument that it believes could encourage the achievement of carbon neutrality. Through the Harmonisation of Tax Regulations Act, the Government regulated several carbon tax provisions, which were initially going to be implemented on April 1, 2022, and then postponed to July 1, 2022. Unfortunately, the carbon tax implementation has been delayed until an undetermined time. Implementing legal interpretation, this research comprehensively analyses carbon tax provisions in the Harmonisation of Tax Regulations Act. The research will examine the ability of current carbon tax arrangements to accelerate the achievement of Zero Emissions. This work uses normative juridical methods with a conceptual and statutory approach to provide recommendations. The results show that the carbon tax arrangement does not contain substantial clarity, and various implementing regulations are needed. Article 13 of the Harmonisation of Tax Regulation Act contains vague norms that need to be elaborated. The paper recommends the urgency of legislative review mechanism for the Harmonisation of Tax Regulation Act, especially Article 13, and the need to harmonise it with related laws. [ABSTRACT FROM AUTHOR]

In a time of increasing land enclosures sparked by large-scale environmental initiatives and agricultural expansion, this paper examines local and global contestations over the value of forest on an Indonesian forest frontier. Engaging with recent debates on carbon forestry, the paper problematises the emerging initiatives of ' Reducing Emissions from Deforestation and Forest Degradation' known as REDD+ in the province of West Kalimantan, Indonesia. The paper argues that the general rush to implement REDD+ without intimate knowledge of the political landscape of resource struggle is in danger of generating new enclosures of land that may be easily appropriated by local elites, thus excluding less fortunate sections of local society. The paper shows how divergent interpretations of REDD+ are triggering land disputes, and how powerful actors readily appropriate REDD+ discourses as a tool to support divergent claims of land ownership. Government and villagers, through overlapping and contradictory engagements, negotiate REDD+ initiatives with global environmental actors and private plantation companies. The paper highlights the implications of these local realities for the successes of REDD+. The Kalimantan case highlights some of the dilemmas of carbon mitigation initiatives experienced in frontier regions throughout Southeast Asia, places that have become prime battlefronts of large-scale climate change initiatives and agrarian expansion. [ABSTRACT FROM AUTHOR]

This paper examines the process for establishing a 'village agreement' using the Kalimantan Forests and Climate Partnership ( KFCP) as a case study. REDD+ is designed as a 'performance-based' mechanism and requires a contractual agreement between the parties involved. Since its implementation will affect the life of forest-dependent communities, it is vital that villagers have sufficient ability to negotiate their interests during the agreement process. This paper investigates the degree of 'social learning' essential for developing actors' capacity to negotiate rules and interests with outsiders involved in the agreement process (between KFCP and the seven villages involved) and how this meshes with notions of 'participation'. It found that while 'social learning' occurred as a result of the well-designed participatory process conducted by KFCP, villagers' ability to secure their interests was influenced by a learning experience accumulated from their previous engagement with several development/conservation projects. This finding contributes to literature by emphasising how historical context plays a significant role in the success of present learning and the efficacy or otherwise of a contractual agreement. Therefore historical aspects should be taken into account in site selection and the design of future REDD+ projects. [ABSTRACT FROM AUTHOR]

This paper presents an analysis of changing rationales and tactics among actors engaged in mobilising private finance for Indonesia's emergent Reducing Emissions from Deforestation and Forest Degradation ( REDD+) programme. Despite limited flows of private finance so far, private sector actors have been responsible for a great deal of development and innovation in the forest carbon sector in Indonesia, and have thus played - and continue to play - an important part in shaping the country's REDD+ programme. Drawing on extended field research and interviews with key actors engaged with REDD+ in Indonesia, we identify a variety of private investor motivations, strategies and tactics, many of which depart considerably from the common understanding of REDD+ as avoided deforestation funded through carbon offsets. As non-state actors increasingly shape emerging REDD+ projects, they assume important roles as agents of environmental governance - working through a variety of private market and hybrid modes of forest/climate governance. We describe four general modes of engagement, centred around: investment in REDD+ verified emissions reductions; corporate social responsibility; sustainable commodities; and impact investment. The research thus contributes to an improved understanding of the nature of private REDD+ finance in Indonesia, and the implications, potential and limits of private, market-based climate governance. [ABSTRACT FROM AUTHOR]