<![CDATA[The purpose of this study was to examine accounting students' understanding and perceptions of the implementation of the carbon tax in Indonesia. This study employed a descriptive quantitative approach, utilizing primary data obtained from one hundred accounting students at Buana Perjuangan University, Karawang. The Partial Least Squares Structural Equation Modeling (PLS-SEM) data analysis method was used. The study results showed that accounting students' knowledge significantly impacted carbon tax implementation, with a coefficient value of 0.776 and a p-value of 0.000 (<0.05). Conversely, student perceptions did not significantly impact carbon tax implementation, with a p-value of 0.052 (>0.05). Simultaneously, the knowledge and perception variables were able to explain 36.5% of the variability in carbon tax implementation. These findings indicate that cognitive elements, specifically understanding and environmental fiscal literacy, play a greater role in supporting carbon tax policy implementation than accounting students' subjective perceptions.]]>
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