Pengaruh Pengetahuan Dan Persepsi Mahasiswa Akuntansi Terhadap Implementasi Pajak Karbon Di Indonesia

This study aims to examine the understanding and perceptions of accounting students regarding the implementation of a carbon tax in Indonesia. It employs a descriptive quantitative approach, utilizing primary data collected from one hundred accounting students at Universitas Buana Perjuangan Karawang. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that accounting students' knowledge has a significant impact on carbon tax implementation, whereas their perceptions do not. Collectively, the variables of knowledge and perception explain the variability in carbon tax implementation. These findings suggest that cognitive elements—specifically understanding and environmental fiscal literacy—play a more substantial role in supporting carbon tax policy implementation than the subjective perceptions of accounting students.

Keywords: Knowledge; Accounting Students' Perception; Carbon Tax; Implementation; Carbon Emissions.