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All Journal Asian Journal of Management, Entrepreneurship and Social Science
Nurlaila Maysaroh Chairunnisa
Department of Accounting ,Islamic University 45
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of Accounting Students' Understanding of Carbon Tax in Indonesia Anissa Melati; Nurlaila Maysaroh Chairunnisa; Diana Fajarwati
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 02 (2023): May, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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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.
Co-Authors Anissa Melati Diana Fajarwati