The Role of Green Accounting Through the Implementation of Carbon Taxes as an Instrument for Climate Change Mitigation in Indonesia

This study aims to analyze the application of green accounting and carbon tax in context climate change Indonesia. The integration with taxes is a relevant instrument for reducing greenhouse gas emissions encouraging companies shift cleaner energy sources. research method an analysis literature related Data were collected identify practices Indonesia, their potential impact on financial environmental performance. results show that several have adopted practices, such as measuring reporting However, wider consistent implementation needed across all sectors. Carbon policies Indonesia are also still development stage, some sectors already subject taxes. there need strengthen policy framework, including increased clarity rates use revenues from these support projects. It can be concluded its early stages, efforts been made.
 Keywords: Climate Change, Tax, Green Accounting