Tax Incentives dan Pengembangan Renewable Energy: Scoping Review, Case Study, dan Rekomendasi Policy Mix dalam Low-Carbon Transition
DOI:
https://doi.org/10.61104/alz.v4i2.5063Keywords:
Insentif Pajak, Energi Terbarukan, Scoping Review, Transisi Rendah Karbon, Policy MixAbstract
Transisi menuju energi terbarukan memerlukan investasi besar dengan risiko tinggi sehingga insentif pajak menjadi instrumen krusial dalam menarik minat investor. Penelitian ini bertujuan untuk menganalisis peran tax incentives dalam pengembangan renewable energy, mengidentifikasi kondisi yang menentukan efektivitas dan keterbatasannya, serta merumuskan rekomendasi policy mix yang lebih seimbang bagi low-carbon transition. Penelitian menggunakan metode kualitatif-deskriptif melalui pendekatan scoping review dengan PRISMA Flowchart serta dilengkapi pendekatan study case. Hasil penelitian menunjukkan bahwa tax incentives mendukung pengembangan renewable energy, tetapi efektivitasnya bergantung pada desain insentif, sasaran teknologi, karakteristik perusahaan, dan keterpaduannya dengan policy mix yang lebih luas. Pada level kebijakan, insentif pajak paling efektif ketika menurunkan hambatan investasi awal dan biaya modal. Pada level perusahaan, studi kasus China menunjukkan bahwa insentif mendorong inovasi, technology upgrading, dan kinerja melalui pengurangan financial constraints. Temuan juga menunjukkan bahwa insentif yang tumpang tindih dapat melemahkan hasil, sedangkan insentif yang tertarget dan terintegrasi dengan dukungan pembiayaan, regulasi, serta instrumen pajak karbon cenderung lebih efektif. Dengan demikian, tax incentives perlu diposisikan sebagai instrumen transisional yang strategis untuk mempercepat low-carbon transition secara lebih efektif dan berkesinambungan.
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