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Investor Presentaiton

Investment Landscape Indonesia's carbon bill should encourage low-carbon investment and standardise climate impact calculations. Indonesia is the world's largest exporter of palm oil, January 2020-21 Harmonised Tax Law (HPP) introduced a carbon tax in Indonesia, October 7, 2021 Indonesia 10%* Malaysia 34%• Others Oil plantations are key To reducing rural poverty 57% Indonesia exported 29m tonnes of palm oil in 2017 The EU was the second-largest importer of Indonesian palm oil exports in 2018 India EU China Other 49%- 25% - 14% 12% In December 2018 the EU banned palm oil imports for biofuel, arguing that the industry contributes to ASEAN's extensive deforestation. Palm oil imports still permitted for other products, such as food and cosmetics. Indonesia has among the lowest carbon taxes implemented to date Indonesia Singapore Spain France 0 10 In June 2021 the House of Representative proposed a price of $5.20. The Indonesian Chamber of Commerce and Industry (KADIN) argued that a high carbon tax would excessively burden business still recovering from the pandemic. Price was subsequently reduced by 60%. 20 30 $ PER TONNE OF CO₂E WHEN Starting from April 2022 GOALS • • OPPORTUNITY Regulate the carbon trade, which will be limited to the domestic market until national greenhouse gas (GHG) reduction targets are met Provide performance-based payments for reduced GHG emissions Impose a levy on carbon emissions Attract investments for low-carbon enterprises, particularly in energy, transportation and manufacturing Grant Indonesia first-mover advantage over neighbouring countries for sustainable development and exports, and possibly standardise methods to price carbon and account for its impact AMOUNT Rp30,000 per kg (approximated to $2.10 per tonne) of carbon dioxide equivalent (CO₂e) Could potentially ease barriers to EU-Indonesia trade Proposed Carbon Border Adjustment Mechanism could limit trade between Indonesia and the EU Tari proposed in July 2021 for carbon-intensive products imported to the EU. Designed to encourage industry and trading partners to avoid: Carbon leakage from the EU* Emission-heavy imports to the EU 40 50 *redirection of emissions if industries move to non-EU markets with lower environmental standards Given the EU's 2018 ban on palm oil imports for biofuel due to deforestation links, there is an expectation that this may include restrictions on palm oil trade Sustainable trade Indonesia is the largest global exporter of palm oil. The EU historically represented the country's second-largest trade partner for the commodity, but EU imports of palm oil from Asia began to decrease after the bloc's end-2018 ban on biofuel. The July 2021 Carbon Border Adjustment Mechanism and COP26 focus on deforestation may further reduce palm oil imports. On the other side of the coin, the HPP confirmed in October 2021 will introduce one of the region's first carbon taxes from April 2022 to attract low-carbon foreign investment and could reverse this trend. Additionally, standardised carbon accounting will enable an objective financial analysis of business costs and efforts related to GHG emissions reductions. PwC OBG ESG Report O OXFORD BUSINESS GROUP Sources: ASEAN Briefing; DW; European Commission; MoF; OECD; PwC; Reuters; SpringerOpen; Statista 19
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