Factors affecting the intention to accept carbon tax among accounting students in Universiti Utara Malaysia

Malaysia is experiencing rapid development in economy, society, and land use. However, the rise in carbon emissions has become a significant global concern, including within Malaysia itself. The implementation of a carbon tax is seen as a solution to decrease greenhouse gas emissions. Developed coun...

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Main Author:	Kavitha Dhurgashini, Munusamy
Format:	Thesis
Language:	eng eng
Published:	2024
Subjects:	GE Environmental Sciences
Online Access:	https://etd.uum.edu.my/11401/1/s831750_01.pdf https://etd.uum.edu.my/11401/2/s831750_02.pdf
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id	my-uum-etd.11401
record_format	uketd_dc
spelling	my-uum-etd.114012024-10-28T07:03:25Z Factors affecting the intention to accept carbon tax among accounting students in Universiti Utara Malaysia 2024 Kavitha Dhurgashini, Munusamy Abdul Aziz, Saliza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy GE Environmental Sciences HJ4771.6 Income Tax. Tax Returns. Malaysia is experiencing rapid development in economy, society, and land use. However, the rise in carbon emissions has become a significant global concern, including within Malaysia itself. The implementation of a carbon tax is seen as a solution to decrease greenhouse gas emissions. Developed countries in Europe, such as Finland, Poland, Sweden, Norway, and Denmark, have adopted this policy for many years. On the other hand, only a few developing countries, including Chile, Mexico, Ukraine, and Argentina, have implemented a carbon tax. In Malaysia, introducing a carbon tax is a targeted goal for future environmental sustainability as part of the 12th Malaysia Plan. The acceptance of the carbon tax among university students is crucial since they will be future taxpayers. However, there is limited research on students' acceptance of the carbon tax, especially in developing countries. Therefore, this study aims to investigate the factors influencing the intention to accept the carbon tax among accounting students at UUM using the theory of planned behavior. The study examines variables such as attitude, subjective norm, and environmental knowledge. The data was collected through an online survey of 136 respondents, and multiple regression analysis was used to analyze the relationships. The Statistical Package for Social Science (SPSS) was employed to analyze the data. The results indicate that attitude and environmental knowledge had positive significance towards the intention to accept the carbon tax among accounting students. However, subjective norms do not significantly affect accounting students' intention to accept the carbon tax. This study contributes to the existing literature on the intention to accept the carbon tax among accounting students and provides valuable insights for policymakers in implementing the future carbon tax policy in Malaysia. 2024 Thesis https://etd.uum.edu.my/11401/ https://etd.uum.edu.my/11401/1/s831750_01.pdf text eng 2027-04-30 staffonly https://etd.uum.edu.my/11401/2/s831750_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Aziz, Saliza
topic	GE Environmental Sciences GE Environmental Sciences
spellingShingle	GE Environmental Sciences GE Environmental Sciences Kavitha Dhurgashini, Munusamy Factors affecting the intention to accept carbon tax among accounting students in Universiti Utara Malaysia
description	Malaysia is experiencing rapid development in economy, society, and land use. However, the rise in carbon emissions has become a significant global concern, including within Malaysia itself. The implementation of a carbon tax is seen as a solution to decrease greenhouse gas emissions. Developed countries in Europe, such as Finland, Poland, Sweden, Norway, and Denmark, have adopted this policy for many years. On the other hand, only a few developing countries, including Chile, Mexico, Ukraine, and Argentina, have implemented a carbon tax. In Malaysia, introducing a carbon tax is a targeted goal for future environmental sustainability as part of the 12th Malaysia Plan. The acceptance of the carbon tax among university students is crucial since they will be future taxpayers. However, there is limited research on students' acceptance of the carbon tax, especially in developing countries. Therefore, this study aims to investigate the factors influencing the intention to accept the carbon tax among accounting students at UUM using the theory of planned behavior. The study examines variables such as attitude, subjective norm, and environmental knowledge. The data was collected through an online survey of 136 respondents, and multiple regression analysis was used to analyze the relationships. The Statistical Package for Social Science (SPSS) was employed to analyze the data. The results indicate that attitude and environmental knowledge had positive significance towards the intention to accept the carbon tax among accounting students. However, subjective norms do not significantly affect accounting students' intention to accept the carbon tax. This study contributes to the existing literature on the intention to accept the carbon tax among accounting students and provides valuable insights for policymakers in implementing the future carbon tax policy in Malaysia.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Kavitha Dhurgashini, Munusamy
author_facet	Kavitha Dhurgashini, Munusamy
author_sort	Kavitha Dhurgashini, Munusamy
title	Factors affecting the intention to accept carbon tax among accounting students in Universiti Utara Malaysia
title_short	Factors affecting the intention to accept carbon tax among accounting students in Universiti Utara Malaysia
title_full	Factors affecting the intention to accept carbon tax among accounting students in Universiti Utara Malaysia
title_fullStr	Factors affecting the intention to accept carbon tax among accounting students in Universiti Utara Malaysia
title_full_unstemmed	Factors affecting the intention to accept carbon tax among accounting students in Universiti Utara Malaysia
title_sort	factors affecting the intention to accept carbon tax among accounting students in universiti utara malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2024
url	https://etd.uum.edu.my/11401/1/s831750_01.pdf https://etd.uum.edu.my/11401/2/s831750_02.pdf
_version_	1818647169985413120

Factors affecting the intention to accept carbon tax among accounting students in Universiti Utara Malaysia

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