THE IMPLEMENTATION OF CARBON DISCLOSURE HAS POTENTIAL IMPACT ON LOCAL OWN-SOURCE REVENUE : CASE STUDY OF KALIMANTAN
DOI:
https://doi.org/10.29103/icofeb.v2i-.1151Keywords:
Carbon Disclosure, Local Own-Source Revenue, Kalimantan, Indonesia, MappingAbstract
Carbon disclosure plays a crucial role in mitigating greenhouse gas emissions and tackling climate change threats. This study examines the possibility of generating local own-source revenue by implementing carbon disclosure in Kalimantan, a major province in Indonesia. This study approach involves modeling the effects of measured emission taxes by utilizing carbon emission data from six energy sector firms operating in the Kalimantan region and listed on the IDX platform for the period of 2019-2023. This study aims to identify major corporations operating in the region and conduct a comprehensive analysis of the impact of carbon disclosure on regional income. The study findings suggest that carbon disclosure can enhance local own-source revenue through multiple mechanisms, such as generating carbon tax revenue, attracting foreign investment, and augmenting firm value
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