Maulia Sabrina, A.A. Nuraini Nuraini, Rita Meutia, Juanda Surya
This study investigates the factors influencing the willingness to pay (WTP) for carbon tax among communities residing near high-pollution industries in Indonesia, specifically in Tangerang and Cilegon. A total of 400 respondents were selected using stratified random sampling to ensure representativeness across regions and demographic characteristics. Data were collected through questionnaires, and hypotheses were tested using multiple logistic regression analysis. The results indicate that trust in government and attitudes toward climate change significantly affect WTP for carbon tax, whereas knowledge of climate change does not exert a significant influence. This indicates that governmental legitimacy and the psychological engagement of the public are more decisive than cognitive understanding alone in shaping financial support for environmental policies. The study contributes to the literature on environmental taxation by highlighting the interplay between social trust, behavioral attitudes, and policy acceptance, and offers practical insights for policymakers aiming to implement carbon taxation in developing countries with high industrial pollution. © 2026 IEEE.
Universitas Syiah Kuala, Magister Accounting, Banda Aceh, Indonesia; Universitas Syiah Kuala, Accouting Departemenr, Banda Aceh, Indonesia; Accounting Department, Banda Aceh, Indonesia
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