Pengaruh Pajak Lingkungan, Penggunaan Bahan Bakar Fosil dan Sutainability Reporting Sebagai Variabel Intervening Terhadap Emisi Karbon

The purpose of this study focuses on the sustainability of carbon emissions and the role of enviromental taxes, fossil fuel use, sustainability reporting and their mediation on carbon emissions. Descriptive quantitative method was used in this study. Data collected through purposive sampling technique from sustainability reports of mining and coal companies that have been listed on the Indonesia Stock Exchange. The Partial Least Square (PLS) method, supported by the Smart PLS version 4 application, was used to process data in this study. The results show that enviromental taxes and fossil fuel use do not significantlly affect carbon emissions thas still cause global warning, then the results of enviromental taxes on sustainability reporting and sustainability reporting on carbon emissions have a significant effect. Meanwhile, the mediation of sustainability reporting on enviromental taxes on carbon emissions has a positive effect on corporate sustainability.

Keywords: Enviromental Tax, Fossil Fuel Use, Sustainability Reporting and Carbon Emissions.