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All Journal ProBank: Jurnal Ekonomi dan Perbankan Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia JMM (Jurnal Masyarakat Mandiri) Jurnal Ilmiah Edunomika (JIE) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdi Psikonomi Jurnal Pijar : Studi Manajemen dan Bisnis Soedirman Accounting, Auditing and Public Sector Journal Jurnal Pengabdian Bukit Pengharapan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies
Ovi Itsnaini Ulynnuha
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Journal : Journal of Accounting and Investment

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Analysis of potential carbon tax calculation schemes for steam power plant company registered on the Indonesia stock exchange Mujiyati, Mujiyati; Putriani, Santi; Ulum, Halwa Qubailah Shobah; Ulynnuha, Ovi Itsnaini; A'zizah, Laila Oshiana Fitria
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.23245

Abstract

Research aims: This research aims to select the best scheme—carbon tax or carbon credits—based on Cap and Tax and Cap and Trade for Steam Power Plant Company (SPPC) listed on the Indonesia Stock Exchange (IDX), following the carbon tax requirement under the Harmonization of Tax Regulations Law Number 7 of 2021.Design/Methodology/Approach: This study employs qualitative descriptive analysis to simulate carbon tax calculations based on the minimum rates outlined in Indonesian regulations or to assess the cost of purchasing carbon credits, with the goal of identifying the most efficient scheme in accordance with the carbon market regulations set by the Financial Services Authority (FSA).Research findings: The analysis results show that paying for carbon is the right choice for SPPC because the cash spent is lower than buying an Emission Reduction Certificate (ERC).Theoretical contribution/ Originality: This study compares carbon tax payments and Emission Reduction Certificate (ERC) purchases in Indonesia, reinforcing legitimacy theory on taxpayer compliance and informing government tax policy. It also encourages public support for the Nationally Determined Contribution (NDC) policy.Practitioner/Policy implication: This study provides input for organizations in policy-making related to emission reduction obligations and supports the government's Economic Value of Carbon (EVC) policy, aiding infrastructure development and the goal of Net Zero Emissions.Research limitation/Implication: The data obtained was only 3 companies that had complete emissions reports from 2020 to 2022, but even though only 3 companies were able to reflect the choice of whether to pay carbon tax or buy ERC.
Co-Authors A'zizah, Laila Aji, Nur Prasetyo Andy Dwi Bayu Bawono Arsyad, Hambali Banu Witono Candra Kusuma Wardana Candra Kusuma Wardana Citra Nidia Sari Citra Nidia Sari Dewita Puspawati Donny Mahendra Pramadya Dwi Fitriyanto Eskasari Putri Fahreza Ihwan Nur Ardiansyah Fajar Kholillulloh Fauzan . Fuad Hudaya Fatchan Fuad Hudaya Fatchan Hafsari, Rania Naura Handayani, Meiga Trisna Hardina, Lulu Heppy Purbasari Indah Permata Dewi Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Laila Oshiana Fitria A’zizah Lintang Kurniawati Meiga Trisna Handayani Millati, Nabila Fida Mirawati, Silvia Ayu Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Novel Idris Abas Nur Andriyani Nur Prasetyo Aji Nursiam Pamungkas, Mahendra Rangga Dhia Majduddin Santi Putriani Syahrina Noormala Dewi, Syahrina Noormala Ulum, Halwa Qubailah Shobah Vica Fania Praditya Azzahra Wafiatun Mukharomah Zulfikar Zulfikar