Advances in Taxation Research
Vol. 1 No. 2 (2023): February - May

How carbon tax affects the economy and environment: Point of view a corporate taxpayer

Ahmad Dzaki As'ad (Universitas Muslim Indonesia, Indonesia)
Asriani Junaid (Universitas Muslim Indonesia, Indonesia)
Nurfadila Nurfadila (Universitas Muslim Indonesia, Indonesia)
Muslim Muslim (Universitas Muslim Indonesia, Indonesia)



Article Info

Publish Date
31 May 2023

Abstract

This research aims to examine the effects of carbon taxes on the economy and the environment from the viewpoint taxpayer of corporations (via case studies of South Sulawesi province's coal-fired power facilities). Qualitative methods were used to get this information. PT. PLN Indonesian Power Barru is the focus of this study. Interviews, observations, and written records are all tools used in data collection. According to the study's findings, carbon tax has benefits for companies and Indonesia where revenue from carbon tax can be allocated to other sectors like health and education. However, the cost of the carbon tax itself, which results in an increase in the basic electricity tariff, has an unsettling effect on businesses. In response to carbon taxes, businesses may seek out options that generate less carbon emissions, or even switch to renewable (environmentally friendly) energy sources.

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Journal Info

Abbrev

ATR

Publisher

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Taxation Research publishes original research that promises to advance our understanding of taxation over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including ...