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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]

Oil and Gas is natural resources in Indonesia which is the business related to is regulated in Law Number 22 of 2001 about Oil and Gas. There are two kinds of business related to oil and gas that are upstream and downstream. In upstream oil and gas business, there still a lot problem faced by the government and the enterprises. Thus, it is needed simplification license for upstream oil and gas in order to increase investment which will lead into effective and efficient public services. Normative law here is applied as method to analyse the regulations related to oil and gas industry license. Furthermore, the approach used here are statute approach and conceptual approach. The results reveal that the Licensing for Utilization of Resources and/or Infrastructure of Upstream Oil and Gas Business does not yet have a synchronization of authority in the issuance of these licenses. In order to obtain effective and efficient upstream oil and gas business licensing services, it is necessary to synchronize and harmonize regulations and it is need a one-stop licensing service as referred to the Presidential Regulation Number 97 of 2014 concerning Implementation of One Stop Integrated Services. [ABSTRACT FROM AUTHOR]