PAJAK LINGKUNGAN: Teori Kebijakan dan Implementasi

Abdo, A. I., Sun, D., Shi, Z., Abdel-Fattah, M. K., Zhang, J., & Kuzyakov, Y. (2024). Conventional agriculture increases global warming while decreasing system sustainability. Nature Climate Change, 15(1), 110–117. https://doi.org/10.1038/s41558-024-02170-4

Adelakun, B. O., Nembe, J. K., Oguejiofor, B. B., Akpuokwe, C. U., & Bakare, S. S. (2024). LEGAL FRAMEWORKS AND TAX COMPLIANCE IN THE DIGITAL ECONOMY: A FINANCE PERSPECTIVE. Engineering Science & Technology Journal, 5(3), 844–853. https://doi.org/10.51594/estj.v5i3.922

Adelekan, O. A., Adisa, O., Ilugbusi, B. S., Chimezie, O., Awonuga, K. F., Asuzu, O. F., & Ndubuisi, N. L. (2024). EVOLVING TAX COMPLIANCE IN THE DIGITAL ERA: A COMPARATIVE ANALYSIS OF AI-DRIVEN MODELS AND BLOCKCHAIN TECHNOLOGY IN U.S. TAX ADMINISTRATION. Computer Science & IT Research Journal, 5(2), 311–335. https://doi.org/10.51594/csitrj.v5i2.759

Alaoui, A., Christ, F., Silva, V., Vested, A., Schlünssen, V., González, N., Gai, L., Abrantes, N., Baldi, I., Bureau, M., Harkes, P., Nørgaard, T., Navarro, I., de la Torre, A., Sanz, P., Martínez, M. Á., Hofman, J., Pasković, I., Pasković, M. P., … Geissen, V. (2024). Identifying pesticides of high concern for ecosystem, plant, animal, and human health: A comprehensive field study across Europe and Argentina. The Science of The Total Environment, 948, 174671. https://doi.org/10.1016/j.scitotenv.2024.174671

Azam, A., Shafique, M., Rafiq, M., & Ateeq, M. (2023). Moving toward sustainable agriculture: The nexus between clean energy, ICT, human capital and environmental degradation under SDG policies in European countries. Energy Strategy Reviews, 50, 101252. https://doi.org/10.1016/j.esr.2023.101252

Beillouin, D., Jones, S. K., Rapidel, B., & Estrada-Carmona, N. (2025). Beyond yields: a systems approach is essential for reconciling agriculture and biodiversity. Philosophical Transactions of the Royal Society B Biological Sciences, 380(1932), 20250257. https://doi.org/10.1098/rstb.2025.0257

Bilotto, F., Harrison, M. T., Vibart, R., Mackay, A. D., Christie, K., Ferreira, C., Cottrell, R. S., Forster, D., & Chang, J. (2024). Towards resilient, inclusive, sustainable livestock farming systems. Trends in Food Science & Technology, 152, 104668. https://doi.org/10.1016/ j.tifs.2024.104668

Bjertnæs, G. H. (2023). Taxation of fuel and vehicles when emissions are constrained. Energy Economics, 128, 107125. https:// doi.org/10.1016/j.eneco.2023.107125

Chai, S., Huo, W., Li, Q., Ji, Q., & Shi, X. (2024). Effects of carbon tax on energy transition, emissions and economy amid technological progress. Applied Energy, 377, 124578. https://doi.org/10. 1016/j.apenergy.2024.124578

Dueri, S., & Mack, G. (2024). Modeling the implications of policy reforms on pesticide risk for Switzerland. The Science of The Total Environment, 928, 172436. https://doi.org/10.1016/j.scitote nv.2024.172436

Farooq, M. (2023). Conservation agriculture and sustainable development goals. The Pakistan Journal of Agricultural Sciences, 60(3), 291–298. https://doi.org/10.21162/pakjas/23.170

García-Agüero, A. I., Terán-Yépez, E., Batlles‐delaFuente, A., Ureña, L. J. B., & Camacho‐Ferre, F. (2023). Intellectual and cognitive structures of the agricultural competitiveness research under climate change and structural transformation. Oeconomia Copernicana, 14(4), 1175–1209. https://doi.org/10.24136/oc. 2023.035

Grottera, C., Naspolini, G., Rovere, E. L. La, Gonçalves, D. N. S., Nogueira, T., Hebeda, O., Dubeux, C. B. S., Góes, G. V., Moreira, M. M. R., da Cruz, G. M., Gesteira, C., Wills, W., Castro, G. M., de Almeida D’Agosto, M., Treut, G. Le, Cunha, S., & Lefèvre, J. (2021). Energy policy implications of carbon pricing scenarios for the Brazilian NDC implementation. Energy Policy, 160, 112664. https://doi.org/10.1016/j.enpol.2021.112664

Halimatussadiah, A., Nainggolan, D., Yui, S., Moeis, F. R., & Siregar, A. A. (2021). Progressive biodiesel policy in Indonesia: Does the Government’s economic proposition hold? Renewable and Sustainable Energy Reviews, 150, 111431. https://doi.org/10.1 016/j.rser.2021.111431

He, Z., Ding, B., Pei, S., Cao, H., Liang, J., & Li, Z. (2023). The impact of organic fertilizer replacement on greenhouse gas emissions and its influencing factors. In The Science of The Total Environment (Vol. 905, p. 166917). Elsevier BV. https://doi.org/10.1016/ j.scitotenv.2023.166917

Kamandika, F. A., & Dhakal, S. (2023). Impact of carbon price on Indonesia’s power sector up to 2050. Carbon Neutrality, 2(1). https://doi.org/10.1007/s43979-023-00066-4

Klinnert, A., Barbosa, A., Catarino, R., Fellmann, T., Baldoni, E., Beber, C. L., Hristov, J., Paracchini, M. L., Rega, C., Weiß, F., Witzke, P., & Rodríguez‐Cerezo, E. (2024). Landscape features support natural pest control and farm income when pesticide application is reduced. Nature Communications, 15(1), 5384. https://doi.org/ 10.1038/s41467-024-48311-3

Lamine, C., & Marsden, T. (2023). Unfolding sustainability transitions in food systems: Insights from UK and French trajectories. Proceedings of the National Academy of Sciences, 120(47). https://doi.org/10.1073/pnas.2206231120

Ma, W., Rahut, D. B., Sonobe, T., & Gong, B. (2024). Linking farmers to markets: Barriers, solutions, and policy options. Economic Analysis and Policy, 82, 1102–1112. https://doi.org/10.10 16/j.eap.2024.05.005

Mahroof, K., Omar, A., Yaroson, E. V., Tenebe, S. A., Rana, N. P., Sivarajah, U., & Weerakkody, V. (2023). Evaluating the intention to use Industry 5.0 (I5.0) drones for cleaner production in Sustainable Food Supply Chains: an emerging economy context. Supply Chain Management An International Journal, 29(3), 468–496. https://doi.org/10.1108/scm-01-2023-0045

Martinsson, G., Sajtos, L., Strömberg, P., & Thomann, C. (2024). The Effect of Carbon pricing on Firm Emissions: Evidence from the Swedish CO2 Tax. Review of Financial Studies, 37(6), 1848–1886. https://doi.org/10.1093/rfs/hhad097

Mengesha, I., & Roy, D. (2025). Carbon pricing drives critical transition to green growth. Nature Communications, 16(1), 1321. https://doi.org/10.1038/s41467-025-56540-3

Michel, M., Eldridge, A. L., Hartmann, C., Klassen, P., Ingram, J., & Meijer, G. W. (2024). Benefits and challenges of food processing in the context of food systems, value chains and sustainable development goals. Trends in Food Science & Technology, 153, 104703. https://doi.org/10.1016/j.tifs.2024.104703

Möhring, N., Ba, M. N., Braga, A. R. C., Gaba, S., Gagić, V., Kudsk, P., Larsen, A., Mesnage, R., Niggli, U., Qaim, M., Schreinemachers, P., Stamm, C., de Vries, W., & Finger, R. (2025). Expected effects of a global transformation of agricultural pest management. Nature Communications, 16(1), 10901. https://doi.org/10.1038/s414 67-025-66982-4

Morais, T. G., Teixeira, R. F. M., Lauk, C., Theurl, M. C., Winiwarter, W., Mayer, A., Kaufmann, L., Haberl, H., Domingos, T., & Erb, K. (2021). Agroecological measures and circular economy strategies to ensure sufficient nitrogen for sustainable farming. Global Environmental Change, 69, 102313. https://doi.org/10.1016/ j.gloenvcha.2021.102313

Murtina, W. S., Putra, W. E., & Yustien, R. (2022). Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Perusahaan Perbankan Terdaftar di BEI Tahun 2015-2019). JURNAL AKUNTANSI DAN AUDITING, 17(2), 47–66. https://doi.org/10.14710/jaa.17.2.47-66

Olufemi, O., & Ayeni, O. (2025). The hidden danger from farm to table: transforming food safety through innovative approaches to reducing harmful chemicals in the American food system. International Journal of Applied Research in Social Sciences, 7(1), 19–44. https://doi.org/10.51594/ijarss.v7i1.1794

Parra-López, C., Abdallah, S. Ben, Garcia‐Garcia, G., Hassoun, A., Sánchez‐Zamora, P., Trollman, H., Jagtap, S., & Carmona‐Torres, C. (2024). Integrating digital technologies in agriculture for climate change adaptation and mitigation: State of the art and future perspectives. Computers and Electronics in Agriculture, 226, 109412. https://doi.org/10.1016/j.compag.2024.109412

Peñasco, C., Anadón, L. D., & Verdolini, E. (2021). Systematic review of the outcomes and trade-offs of ten types of decarbonization policy instruments. Nature Climate Change, 11(3), 257–265. https://doi.org/10.1038/s41558-020-00971-x

Raihan, A., Voumik, L. C., Mohajan, B., Rahman, M. S., & Zaman, M. R. (2023). Economy-energy-environment nexus: the potential of agricultural value-added toward achieving China’s dream of carbon neutrality. Carbon Research, 2(1). https://doi.org/ 10.1007/s44246-023-00077-x

Raji, M. A., Olodo, H. B., Oke, T. T., Addy, W. A., Ofodile, O. C., & Oyewole, A. T. (2024). BUSINESS STRATEGIES IN VIRTUAL REALITY: A REVIEW OF MARKET OPPORTUNITIES AND CONSUMER EXPERIENCE. In International Journal of Management & Entrepreneurship Research (Vol. 6, Issue 3, pp. 722–736). Fair East Publishers. https://doi.org/10.51594/ijmer.v6i3.883

Riseh, R. S., Hassanisaadi, M., Vatankhah, M., Varma, R. S., & Thakur, V. K. (2024). Nano/Micro-Structural Supramolecular Biopolymers: Innovative Networks with the Boundless Potential in Sustainable Agriculture. In Nano-Micro Letters (Vol. 16, Issue 1). Springer Science+Business Media. https://doi.org/10.1007/s40820-024-01348-x

Said, N. S. M., Kurniawan, S. B., Daud, N. M., Sharuddin, S. S. N., Barakwan, R. A., & Luthfi, A. A. I. (2025). Bridging the gap in nutrient management: Transitioning from conventional to sustainable slow-release fertilizers in modern agriculture. Journal of Cleaner Production, 513, 145731. https://doi.org /10.1016/j.jclepro.2025.145731

Sauda, M. K., & Devotha, B. M. (2023). Farmers perceptions towards the implementation of agroecological practices for enhancing food availability in Singida Rural District. Journal of Agricultural Extension and Rural Development, 15(4), 147–155. https://doi.org/10.5897/jaerd2023.1385

Setyowati, M. S., sila De Utami, N., Saragih, A. H., & Hendrawan, A. (2022). Strategic factors in implementing blockchain technology in Indonesia’s value-added tax system. Technology in Society, 72, 102169. https://doi.org/10.1016/j.techsoc.2022.102169

Snapp, S. S., Sapkota, T. B., Chamberlin, J., Cox, C. M., Gameda, S., Jat, M. L., Marenya, P., Mottaleb, K. A., Negra, C., Senthilkumar, K., Sida, T. S., Singh, U., Stewart, Z., Tesfaye, K., & Govaerts, B. (2023). Spatially differentiated nitrogen supply is key in a global food–fertilizer price crisis. Nature Sustainability, 6(10), 1268–1278. https://doi.org/10.1038/s41893-023-01166-w

Soe, A. C., Wongsaichia, S., Pienwisetkaew, T., Umeh, C., Yaroson, E. V., & Ketkaew, C. (2025). Blockchain-enabled carbon footprint traceability in Thailand’s organic food sector: A quintuple helix innovation approach. Journal of Open Innovation Technology Market and Complexity, 11(4), 100656. https://doi.org/10.1016 /j.joitmc.2025.100656

Tan, Z., Wu, Y., Gu, Y., Liu, T., Wang, W., & Liu, X. (2021). An overview on implementation of environmental tax and related economic instruments in typical countries. Journal of Cleaner Production, 330, 129688. https://doi.org/10.1016/j.jclepro.2021.129688

Tang, F. H. M., Wyckhuys, K. A. G., Li, Z., Maggi, F., & Silva, V. (2025). Transboundary impacts of pesticide use in food production. Nature Reviews Earth & Environment, 6(6), 383–400. https://doi.org/10.1038/s43017-025-00673-y

Testa, S., Nielsen, K. R., Vallentin, S., & Ciccullo, F. (2022). Sustainability-oriented innovation in the agri-food system: Current issues and the road ahead. Technological Forecasting and Social Change, 179, 121653. https://doi.org/10.1016/j.techfore. 2022.121653

van Noordwijk, M., Leimona, B., Amaruzaman, S., Pascual, U., Minang, P. A., & Prabhu, R. (2023). Five levels of internalizing environmental externalities: decision-making based on instrumental and relational values of nature. Current Opinion in Environmental Sustainability, 63, 101299. https://doi.org/10. 1016/j.cosust.2023.101299

Wang, Y., Yang, H., & Han, X. (2024). Study on the Method of Selecting Sustainable Food Suppliers Considering Interactive Factors. Journal of Operations Intelligence, 2(1), 202–218. https://doi.org/10.31181/jopi21202420

Wirawan, S. S., Solikhah, M. D., Setiapraja, H., & Sugiyono, A. (2023). Biodiesel implementation in Indonesia: Experiences and future perspectives. Renewable and Sustainable Energy Reviews, 189, 113911. https://doi.org/10.1016/j.rser.2023.113911

Wolfram, J., Bussen, D., Bub, S., Petschick, L. L., Herrmann, L. Z., & Schulz, R. (2026). Increasing applied pesticide toxicity trends counteract the global reduction target to safeguard biodiversity. Science, 391(6785), 616–621. https://doi.org/10.1126/science. aea8602

Wuepper, D., Wiebecke, I., Meier, L., Vogelsanger, S., Bramato, S., Fürholz, A., & Finger, R. (2024). Agri-environmental policies from 1960 to 2022. In Nature Food (Vol. 5, Issue 4, pp. 323–331). Nature Portfolio. https://doi.org/10.1038/s43016-024-00945-8

Xu, P., Li, G., Zheng, Y., Fung, J. C. H., Chen, A., Zeng, Z., Shen, H., Hu, M., Mao, J., Yan, Z., Cui, X., Guo, Z., Chen, Y., Feng, L., He, S., Zhang, X., Lau, A. K. H., Tao, S., & Houlton, B. Z. (2024). Fertilizer management for global ammonia emission reduction. Nature, 626(8000), 792–798. https://doi.org/10.1038/s41586-024-07020-z

Yuniawan, A., Hersugondo, H., Mas’ud, F., Latan, H., & Renwick, D. (2025). Determinants of artificial intelligence adoption in the financial services industry: Understanding employees’ perspectives. International Journal of Information Management Data Insights, 5(2), 100371. https://doi.org/10.1016/j.jjimei. 2025.100371

Zhao, M., Wang, Y., Jin, R., Li, H. W., Su, X., & Yan, X. (2025). Advances in Optical Biosensors for Pesticide Detection. Research, 9, 1060. https://doi.org/10.34133/research.1060