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All Journal INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) International Journal of Social and Education (INJOSEDU)
Rahma Helal Al_ Jbour
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Social Sciences

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CARBON TAX AS A CLIMATE POLICY INSTRUMENT: A COST-BENEFIT ANALYSIS Latif Karim; Muhammad Syaiful; Loso Judijanto; Rahma Helal Al_ Jbour
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 8 (2024): AUGUST
Publisher : Adisam Publisher

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Abstract

A carbon tax is a climate policy instrument that imposes a fee on emissions of carbon dioxide (CO2) or other greenhouse gases, with the aim of reducing such emissions. The research method is literature review. The results of the study show that a carbon tax can reduce emissions by encouraging increased energy efficiency and adoption of clean technologies by companies. The economic benefits of a carbon tax include the creation of a new source of revenue for the government, which can be used to fund environmental initiatives and support vulnerable groups. The results also reveal that a carbon tax has the potential to change people's consumption behaviour by internalising the external costs of carbon emissions. Increasing the price of goods and services with a high carbon footprint encourages consumers to choose greener alternatives, thereby increasing demand for green products and fuelling innovation in sustainable technologies.
THE ROLE OF SOCIAL MEDIA IN PUBLIC DECISION-MAKING PROCESSES AND COMMUNITY PARTICIPATION Syarifuddin; Indah Sulistiani; Bikah Kusti Noviani; Al-Amin; Rahma Helal Al_ Jbour
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 9 (2024): SEPTEMBER
Publisher : Adisam Publisher

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Social media plays an important role in increasing public participation. Platforms such as Twitter, Facebook and Instagram enable the rapid and widespread dissemination of information among the public, so that people become more informed about important issues. In addition, social media provides a space for people to express their opinions and interact directly with policymakers, creating a more inclusive and democratic form of participation. Through social media, individuals are able to engage in public discussions, contribute to social movements, and influence societal decision-making processes. However, the positive impact of social media on public participation must also be managed wisely due to significant challenges. The spread of inaccurate news and misinformation through social media can cause confusion and conflict in society. Algorithms that favor controversial or extreme content also have the potential to exacerbate political polarization and divide communities. To face these challenges, good digital literacy is needed so that people can be more critical in evaluating the information they receive and share. In addition, collaboration between the government, social media platform administrators and the public is needed to ensure that social media can be utilized positively and constructively to increase public participation. With the right approach, social media has the potential to be an effective tool to create a more inclusive, transparent and responsive public decision-making process.
ADDRESSING TAX AVOIDANCE THROUGH OECD BEPS POLICY: AN EVALUATION Loso Judijanto; M. Amin Fatulloh; Rahma Helal Al_ Jbour
INTERNATIONAL JOURNAL OF SOCIAL AND EDUCATION Vol. 1 No. 5 (2024): August
Publisher : Pondok Pesantren Baitul Quran

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Abstract

BEPS consists of a series of measures created to close loopholes in international tax regulations that allow companies to channel their profits to jurisdictions with low or zero tax rates. The study conducted in this research uses the literature study method. The results show that the BEPS policy has successfully improved transparency and accountability in multinational companies' tax reporting. It strengthens transfer pricing rules, introduces country-by-country (CbC) reporting, and implements a multilateral framework to facilitate cooperation between countries in addressing tax issues. Nonetheless, implementation challenges remain, such as the need for companies to adjust their business structure and operations, as well as the importance of consistent coordination between jurisdictions in implementing this policy.
Co-Authors Al-Amin Bikah Kusti Noviani Indah Sulistiani Latif Karim Loso Judijanto M. Amin Fatulloh Muhammad Syaiful Syarifuddin