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This study aims to evaluate the efficacy of a comprehensive anti-money laundering framework in implementing the carbon tax in Indonesia.

This paper is a conceptual paper that uses a qualitative method. The primary sources are the regulations related to the carbon tax, followed by sets of rules for Indonesian anti-money laundering and green crime, among other things, environmental crime. Then, it continued to an analysis process until it concluded.

The money laundering scheme in the context of the carbon tax is challenging to trace and requires strengthening when integrated with other state revenue sources.

Implementing a carbon tax is linked to money laundering risks, as it allows carbon buying and selling transactions on the carbon market. There could be a risk of state revenue leakage when implementing the carbon tax. Other than that, there are crime risks surrounding implementing the carbon tax. Therefore, other scholars can do research in the field of the compliance of the responsible parties when implementing a carbon tax.

Criminals are suspected of laundering money by purchasing carbon credits through brokers and reselling them, which obscures illicit sources and makes tracking difficult.

Indonesia should elaborate on anti-money laundering principles to ensure the secure implementation of the carbon tax in all areas and maintain financial system integrity.

This paper aims to explore the obstacles that the ethical guidelines of legal professionals pose in the implementation of an effective anti-money laundering regime, established in the law on anti-money laundering in Indonesia. Some compliance schemes have been developed to integrate the participation of gatekeepers in anti-money laundering efforts, but the solution to mitigate the challenges must be implemented through the participation of the legal profession.

The study uses a qualitative research methodology, including a triangulation of interviews with relevant experts, literature review and analysis of regulations. A deductive approach is employed to analyse the data.

The legal profession’s ethical regulations and laws were considered to be the cause for the Indonesian Government’s inability to implement the anti-money laundering regime. The findings show two practical solutions that could be implemented: A government policy for the amendment of the anti-money laundering law and organizational policy to increase support for the anti-money laundering regime; and active participation of legal professionals in an effective anti-money laundering regime in Indonesia.

This study provides insight into the participation of the legal profession in anti-money laundering efforts.