The Implementation of Green Accounting in Deciding the Amount of Tax in Using the Well Water as the Environment Conservation Fund: A Study on Hotel Industry in Yogyakarta Special Region

Ambarriani, Anastasia Susty and Sunarni, Christina Wiwik and Raharjono, Agus Budi (2017) The Implementation of Green Accounting in Deciding the Amount of Tax in Using the Well Water as the Environment Conservation Fund: A Study on Hotel Industry in Yogyakarta Special Region. Review Integrative Business & Economics Research, 6 (1). pp. 1-17. ISSN 2304-10139

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Abstract

Nowadays, environmental issues become the prime concern of the world and water is a part of the environmental issues, therefore water consumption increases as the industrial activities raise. Since water is an important part of human lives, and every citizen deserves clean water, Indonesian government must assure that everyone has easy access to clean water. Considering this condition, Indonesian government should maintain water supply sustainability. To perform this task, the government has used land-water tax to maintain land-water supply sustainability. It seems that what has been done by the government so far cannot support the government task optimally. Seeing this fact, Indonesian government needs to find a method to solve the problem. The government has used the traditional method in determining water cost but the land-water tax has been very low. The solution to this problem is the implementation of green accounting. This research is intended to show the importance of considering the green accounting concept in land-water cost determination which will be used in calculating the land-water tax. The research finding shows that, by using traditional accounting, the cost of land-water in Yogyakarta and Sleman are 2,000 Rupiahs and 100 Rupiah per meter cubic, respectively. On the other hand, by using the green accounting concept, the cost of land-water in Yogyakarta is 5,806 rupiahs and in Sleman is 12,090 rupiahs per meter cubic. The different methods generate the difference in land-water tax calculation. The land-water tax in those areas based on traditional method is 85,246,174 rupiahs on average, while the land-water tax in those based on green accounting concept is 26,686,702 rupiahs.

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