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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH YUME : Journal of Management JURNAL MANAJEMEN BISNIS Nobel Management Review JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Research Horizon RESTITUSI : Jurnal Riset Perpajakan
Andi Marlinah
Institut Teknologi Dan Bisnis Nobel Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Research Horizon

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The Impact of Green Taxes on Regional Tax Revenue and Environmental Sustainability: Evidence from Makassar City Marlinah, Andi; Rachma, Nur
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.906

Abstract

The global environmental crisis demands innovative solutions that integrate economic and ecological objectives. Green tax has emerged as a strategic fiscal policy instrument that not only aims to correct negative externalities but also has the potential to increase regional revenue. This study aims to examine the effect of implementing a green tax on regional tax revenue and environmental sustainability, focusing on the non-cyclical consumer sector. The research method used was a quantitative approach with stratified random sampling of 50 respondents (tax officials, business actors, and the public). Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the green tax has a positive and significant effect on both dependent variables. Specifically, the green tax has a strong effect on environmental sustainability (path coefficient = 0.645; p-value = 0.000) and a significant effect on regional tax revenue (path coefficient = 0.532; p-value = 0.000). These findings confirm that green taxes can be a dual solution: a source of fiscal revenue and a tool to encourage the transition to sustainable development.
Co-Authors - Indrawan Azis, - Abdullah Abdullah Ali Ibrahim Andi Ririn Oktaviani Andi Widiawati Asbi Amin Dara Ayu Nianty Irfansyah, Muh. Nur Nur Rachma Nurfaulia, Nurfaulia Nurhaeda Nurhaeda Nurmasitah, Sita Payu, Anita Achmad Rachma, Nur Rahman, Karlina Ghazalah Sukmawati Sukmawati