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p-Index From 2021 - 2026
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All Journal Economics and Digital Business Review
Irvana Syintia Loka
Program Studi Akuntasni, Fakultas Ekonomi dan Bisnis Universitas Buana Perjuanagan Karawang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Accounting Students' Knowledge and Perceptions on the Implementation of Carbon Tax in Indonesia Irvana Syintia Loka; Trias Arimurti; Novy Trianthy Noegraha
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.4104

Abstract

The purpose of this study was to examine accounting students' understanding and perceptions of the implementation of the carbon tax in Indonesia. This study employed a descriptive quantitative approach, utilizing primary data obtained from one hundred accounting students at Buana Perjuangan University, Karawang. The Partial Least Squares Structural Equation Modeling (PLS-SEM) data analysis method was used. The study results showed that accounting students' knowledge significantly impacted carbon tax implementation, with a coefficient value of 0.776 and a p-value of 0.000 (<0.05). Conversely, student perceptions did not significantly impact carbon tax implementation, with a p-value of 0.052 (>0.05). Simultaneously, the knowledge and perception variables were able to explain 36.5% of the variability in carbon tax implementation. These findings indicate that cognitive elements, specifically understanding and environmental fiscal literacy, play a greater role in supporting carbon tax policy implementation than accounting students' subjective perceptions.
Co-Authors Novy Trianthy Noegraha Trias Arimurti