Article Per Year (5 Year)
p-Index From 2021 - 2026
1.332
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Jurnal E-Bis: Ekonomi Bisnis Media Akuntansi dan Perpajakan Indonesia (MAPI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Kontemporer
Riyono, Kenley Maccauley
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi

 1 
The Triple Effect of Carbon Taxation: Rhetoric Versus Reality in Climate Policy Riyono, Kenley Maccauley; Widianingsih, Luky Patricia
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3154

Abstract

This study examines the impact of carbon tax implementation across various sectors on carbon emissions and social welfare, moderated by subsidies and tax liability offsets. The sample consists of 28 countries that implemented a carbon tax in 2023. The analytical method is moderated regression analysis. The results show that the carbon tax significantly negatively affects carbon emissions, even without the interaction of subsidies and tax liability offsets. It is also found that the most effective sectors are transportation, electricity, and heat. Moreover, the carbon tax significantly positively affects social welfare, subsidies, and tax liability offsets interact, particularly in the building sector. These findings reveal that carbon taxes have three benefits for the environment, society, and the economy.
Co-Authors Luky Patricia Widianingsih Stanley, Nicklaus