Peran Akuntansi Lingkungan dalam Optimalisasi Green Tax: Sebuah Systematic Literature Review
DOI:
https://doi.org/10.60009/1zxpa274Kata Kunci:
Akuntansi Lingkungan, Green Tax, Kebijakan Fiskal, Regulasi Lingkungan, Sistem Informasi LingkunganAbstrak
This study aims to analyze the relationship between Environmental Accounting (EA), Green
Tax (GT) policies, and the role of regulatory frameworks in supporting corporate sustainability
practices. Using a Systematic Literature Review approach on relevant studies, this research
maps how the quality of environmental reporting and measurement serves as a fundamental
basis for the effectiveness of environmentally oriented fiscal policies. The findings indicate that
EA provides the accurate data required for determining tax rates and designing Green Tax
mechanisms, while the effectiveness of GT is strongly influenced by a firm’s ability to manage
and utilize environmental information. Additionally, the strength of institutional and regulatory
frameworks significantly affects compliance levels and the overall impact of green taxation
across countries. The results highlight that EA and GT are mutually reinforcing, with
regulatory governance acting as a supporting element that ensures both operate optimally.
This study implies that improving EA quality, enhancing regulatory consistency, and
strengthening corporate commitment to environmental disclosure are key factors in increasing
the effectiveness of sustainability-based fiscal policies.
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Hak Cipta (c) 2025 Nasution, Adi Supriyadi, Ade Imam Muttaqien Halim (Penulis)
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