| dc.description.abstract | Empirically this study examines the relationship between
carbon tax implementation with several variables, namely
voluntary awareness, behavior change, business performance,
business size and business growth. The multiple regression
model analysis is based on 52 respondents of companies in East
Java that run forestry, energy and transportation businesses in
Malang Raya (Malang Regency, Malang City, Batu City),
Pasuruan Regency and Blitar Regency. The results showed that
the implementation of the carbon tax was significantly and
positively associated with voluntary awareness and business
size, and significantly and negatively associated with business
performance. The results of the study did not succeed in
supporting the hypothesis of a relationship between the
implementation of carbon taxes with behavioral changes and
business growth. These results indicate that the carbon tax
implementation a based on the polluters-pay principle takes
place. A philosophy that reflects of carbon tax function as a
sustainable activity towards being more efficient, low-carbon
and environmentally friendly. Internal awareness of Taxpayer
regarding carbon emission rates application or carbon pricing
in the business activities carried out. The economic value of
carbon that influences the realization Sustainability Report
implementation. | en_US |
