ACCOUNTING STUDENTS' PERCEPTIONS OF IMPLEMENTATION OF CARBON TAX IN INDONESIA
DOI:
https://doi.org/10.33197/bes.vol5.iss1.2025.2603Keywords:
perception, student, tax carbonAbstract
This research aims to analyze accounting students' perceptions of the implementation of carbon tax in Indonesia based on gender and generation. The research was conducted descriptively. Samples were taken purposively from accounting students at Widyatama University, Bandung. Because the conditions of students at all universities are almost the same, namely that accounting students' perceptions of problems in the tax sector can indirectly influence students' desires to pursue a career in this field. The research results show that accounting students' perceptions of the implementation of carbon tax in Indonesia based on gender do not vary. Perceptions of accounting students based on class also do not vary. However, accounting students' perceptions of the implementation of carbon tax in Indonesia are determined by gender and class factors.
Downloads
References
Abdul, R., & Rachmat, H. (2019). Pajak, Mekanisme Bonus dan Transfer Pricing.
Jurnal Pendidikan Akuntansi & Keuangan, 7(1), 21–30.
Aini, N., & Goenawan, Y. A. (2022). Pengaruh Persepsi, Motivasi, Minat dan Pengetahuan Mahasiswa Tentang Pajak terhadap Pilihan Berkarir Dibidang Perpajakan (Studi Empiris STIE Putra Perdana Indonesia Tangerang). JOURNAL INTELEKTUAL, 1, 118–131.
Amanda, C., & Hadi, D. A. (2023). The Influence of Knowledge, Taxpayer Awareness, and Tax Sanctions on Tax Compliance. Jurnal Bisnis, Ekonomi, Dan Sains, 3(1), 451–459.
Aprilianto, R. A., & Ariefianto, R. M. (2021). Peluang dan Tantangan Menuju Net Zero Emission (NZE) Menggunakan Variable Renewable Energy (VRE) pada Sistem Ketenagalistrikan di Indonesia. Jurnal Paradigma: Jurnal Multidisipliner Mahasiswa Pascasarjana Indonesia, 2(2), 1–13.
Barus, E. B., & Wijaya, S. (2022). Pajak Karbon: Belajar Dari Swedia Dan Finlandia.
Bunn, D., & Elke, A. (2019). International Tax Competitiveness Index | Tax Foundation.
Cahyani, R. R. (2023). Persepsi Mahasiswa tentang Media Pembelajaran Google Classroom pada Motivasi Belajar Mata Kuliah Kimia Organik.
CFI Team. (2015). Pigouvian Tax - Overview, How it Works, Advantages. CFI Education Inc.
Christine, D., Yadiati, W., Afiah, N. N., & Fitrijanti, T. (2019). The relationship of environmental management accounting, environmental strategy and managerial commitment with environmental performance and economic performance. International Journal of Energy Economics and Policy, 9(5), 458–464.
Dihni, V. A. (2022, November 1). Emisi Karbon dari Kebakaran Hutan Indonesia Capai 41,4 Juta Ton pada 2021. Databoks.
Duan, Y., Han, Z., Zhang, H., & Wang, H. (2021). Research on the applicability and impact of CO2 emission reduction policies on China’s steel industry. International Journal of Climate Change Strategies and Management, 13(3), 352–374.
E Janrosl, V. S. (2017). Persepsi Mahasiswa Akuntansi Tentang Pajak dan Brevet Pajak terhadap Minat Berprofesi di Bidang Perpajakan. Jurnal Akuntansi Keuangan Dan Bisnis, 10(2), 17–24.
Edison, A. (2019). Metodologi Penelitian (2nd ed.).
Fauzi, F., Dencik, A. B., & Asiati, D. I. (2019). Metodologi penelitian untuk manajemen dan akuntansi.
