PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP KEBERTERIMAAN PAJAK KARBON PADA GENERASI Z DI INDONESIA

Indonesia officialy adopts the carbon tax policy trough Law Number 7 of 2021 concering the harmonization of Tax Regulations (UU HPP). The carbon tax consititutes an embodiment of the regulatory function on taxation. This study aims to anylize the influence of internal and external factors on the acceptance of the carbon tax policy by employing a survey methode with a quantitative approach. The findings indicates that the variable of trust in government does not serve as significant mediator in the relationship between accountability, integrity, or competence and the acceptance of the carbon tax among generation Z in Indonesia. Instead, the acceptance of carbon tax is more influenced by internal factors, particularly environmental concern, which acts as a key driver shaping carbon tax acceptance behavior.