Universitas Bhayangkara Jakarta Raya

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Machdar, Nera Marinda (2025) Corporate Governance Memoderasi Pengaruh Green Accounting Dan Sustainability Report Terhadap Efektivitas Pajak Karbon. Integrative Perspectives of Social and Science Journal, 2 (3). pp. 3848-3854.

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Abstract

The implementation of carbon tax as an emission control instrument has become a major focus in Indonesia's environmental fiscal policy since 2022. The energy sector, being the largest contributor to carbon emissions, serves as a critical target in climate change mitigation efforts. This study aims to analyze the influence of green accounting, sustainability reporting, and environmental performance on the effectiveness of the carbon tax, with corporate governance as a moderating variable. A quantitative approach is applied in this research, using secondary data obtained from annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange during the 2014–2024 period. The analysis is conducted using the Moderated Regression Analysis (MRA) method. The results indicate that green accounting and sustainability reporting have a positive effect on the effectiveness of the carbon tax, while environmental performance further strengthens corporate accountability mechanisms in responding to environmental fiscal policies. Additionally, corporate governance is found to enhance the relationship between environmental reporting variables and carbon tax effectiveness. Companies with strong governance exhibit higher transparency, stronger fiscal compliance, and more strategic sustainability initiatives. These findings highlight the importance of integrating sustainability reporting with governance systems to improve the effectiveness of carbon tax policy in Indonesia’s energy sector

Item Type:	Article
Subjects:	Umum > Karya Ilmiah
Divisions:	Fakultas Ekonomi dan Bisnis > Doktoral Ilmu Manajemen
Depositing User:	Prof Nera Marinda Machdar
Date Deposited:	05 Aug 2025 11:27
Last Modified:	05 Aug 2025 11:27
URI:	http://repository.ubharajaya.ac.id/id/eprint/35736

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