Analysis of Accounting Students' Understanding of Carbon Tax in Indonesia

Melati, Anissa and Chairunnisa, Nurlaila Maysaroh and Fajarwati, Diana (2023) Analysis of Accounting Students' Understanding of Carbon Tax in Indonesia. Asian Journal of Management Entrepreneurship and Social Science, 03 (02). pp. 850-868. ISSN 2808 7399

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Abstract

Indonesia is also committed to efforts to reduce emission levels by 29% to 41% by 2030
with international cooperation as outlined in the Nationally Determined Contributions (NDC)
document in accordance with the Paris agreement. One of the government's steps in realizing
the commitments contained in the Paris agreement is to implement a carbon tax in Indonesia.
Before this policy is implemented, it is felt that the community needs to understand the intent
and purpose of this carbon tax. One of the roles of students is as a bridge between the
government and the community, therefore the purpose of this study is to analyze the level of
understanding of students' carbon tax. This type of research is descriptive quantitative. This
study used primary data, using questionnaires and interviews to collect data. Sampling method
using purposive sampling. Based on the results of the questionnaire, accounting students in
Jabodetabek are at a good understanding level based on overall data, based on gender, and
based on their demographics. Based on the results of interviews with accounting student
respondents in Jabodetabek, the researchers concluded that the respondents' understanding
was at the understanding level, because the respondents were able to re-explain the
information obtained, and understood the definition, tax subject, rates and functions of carbon
tax in accordance with Law 7/2021 concerning Harmonization of Tax Regulations – Clause 13
and Presidential Regulation 98/2021 concerning Implementation of NEK (Carbon Economic
Value) – Clause 58.
Keywords: understanding of accounting students, carbon tax

Item Type:	Article
Keywords / Kata Kunci:	Keywords: understanding of accounting students, carbon tax
Subjects:	Akuntansi Keuangan Perpajakan
Faculty:	Fakultas Ekonomi > Akuntansi S1
Depositing User:	Mr nastain nastain
Date Deposited:	09 Jun 2023 08:19
Last Modified:	09 Jun 2023 08:19
URI:	http://repository.umindonesia.ac.id/id/eprint/2829

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