Bulletin of Islamic Economics
Vol. 3 No. 2 (2024)

The Impact of Green Tax Policy, Environmental Awareness and Religiosity on The Intention of Umkm to Adopt Circular Economy Practices Moderated by Monetary Value

Maulana, Gilang Wirawan Wasis Tirta (Unknown)



Article Info

Publish Date
27 Dec 2024

Abstract

This study aims to determine the effect of green tax policy, environmental awareness, religiosity and monetary value on the intention of MSMEs to adopt a circular economy system. The sampling technique used is purposive sampling, with a total of 120 samples determined using the G-power application. The data analysis method in this study uses partial least squares structural equation modeling (SEM-PLS). The results of the analysis show that the variables of green tax policy, religiosity and monetary value are proven to have a significant influence on the intention of MSMEs. However, the religiosity variable shows a negative value, so it is considered that the higher the value of one's religiosity, the lower the intention, while the environmental awareness variable is proven to have no significant influence on the intention of MSMEs. Meanwhile, the monetary value variable proved unable to moderate the green tax policy variable, environmental awareness and religiosity on MSME intentions.

Copyrights © 2024






Journal Info

Abbrev

bie

Publisher

Subject

Economics, Econometrics & Finance

Description

Bulletin of Islamic Economics (BIE) is designed to provide a forum for researchers or academicians and also practitioners who are interested in knowledge and in discussing ideas, issues, and challenges in the field of Islamic economics. BIE aims to provide fast access to high-quality papers and a ...