ANALISIS PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP PENERAPAN PAJAK KARBON (CARBON TAX) DI INDONESIA

Abstrak / Ringkasan

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, the community feels the need to understand the intent and purpose of this carbon tax. One of the student's roles is as a bridge between the government and the community, therefore the purpose of this study is to analyze whether accounting students have or have not understood the carbon tax. This type of research is descriptive quantitative. The type of data used is primary data, with questionnaire and interview data collection techniques. The sampling method used purposive sampling. Based on the results of the questionnaire, accounting students in Jabodetabek are at the level of understanding both based on comprehensive data, based on gender, and based on demographics. Based on the results of interviews with 5 accounting student respondents in Jabodetabek, the researchers concluded that the respondents' understanding was at the level of understanding, because the respondents were able to re-explain the information obtained, and understand the definition, tax subjects, rates and functions of the carbon tax in accordance with Law 7/2021 concerning Harmonization of Tax Regulations – Article 13 and Presidential Regulation 98/2021 concerning the Implementation of NEK (Carbon Economic Value) – Article 58. It can be concluded from the results of this study that accounting students in Greater Jakarta have understood the carbon tax that will be applied in Indonesia.
Keywords: Accounting Student Understanding, Carbon Tax

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