Integrating Green Accounting, Green Technology, and Sustainability Reporting for Carbon Tax Implementation
DOI:
https://doi.org/10.55047/transekonomika.v6i4.1227Keywords:
Carbon Tax, Green Accounting, Green Technology, Sustainability Reporting, Mining IndustryAbstract
Backgrounds: Carbon-intensive industries such as mining face growing pressure to comply with Indonesia’s carbon tax policy, and Green Accounting, Green Technology, and Sustainability Reporting have been proposed as mechanisms to support this compliance, though evidence on their actual effects remains limited.
Objectives: This study probes the extent to which Green Accounting, Green Technology, and Sustainability Reporting bear upon Carbon Tax Implementation within mining companies listed on the Indonesia Stock Exchange over the 2020–2024 period.
Methodology: Secondary data were analyzed quantitatively using purposive sampling and PLS-SEM via SmartPLS 4.
Findings: The results reveal that Carbon Tax Implementation is significantly and favorably influenced by Green Technology, whereas Green Accounting and Sustainability Reporting register no such significant effect. These findings suggest that the adoption of environmentally friendly technology is more strongly associated with carbon tax compliance than accounting-based environmental cost disclosures or sustainability reporting practices among mining companies.
Conclusions: Technological adoption, rather than accounting or reporting practices, appears to be the more decisive factor in supporting carbon tax implementation within the mining sector. Policymakers and corporate management should prioritize investment in green technology as a practical pathway toward carbon tax compliance, while further strengthening the substantive role of Green Accounting and Sustainability Reporting so that they translate into measurable environmental and regulatory outcomes.
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