UNIPMA – Lecturer of the D3 Tax Management Program at the Faculty of Economics and Business (FEB), Universitas PGRI Madiun (UNIPMA), Sendy Dwi Haryanto, S.Pd., M.A., CSRS., CSRA., Cert. Da., won first place in a scientific paper competition organized by the Indonesian Tax Consultants Association (IKPI) as part of its 61st anniversary celebration.

The award was earned through a scientific paper entitled “Corporate Tax Avoidance and Carbon Intensity: Does Carbon Tax Adoption Matter? Evidence from ASEAN-5”. The paper examines the relationship between corporate tax avoidance and carbon emission intensity in five ASEAN countries.

The research by Sendy Dwi Haryanto, S.Pd., M.A., CSRS., CSRA., Cert. Da., used data from 6,050 listed companies in Indonesia, Malaysia, Thailand, the Philippines, and Singapore over the 2017–2024 period. The study examined whether companies engaged in tax avoidance tended to have higher carbon emission intensity, while also analyzing the impact of carbon tax implementation on this relationship.

The research findings indicate a relationship between corporate tax avoidance and carbon emission intensity. However, the relationship tends to weaken in countries that have implemented carbon tax policies.

“Tax reform and carbon reform have so far been treated as two separate agendas. Data from 756 companies across five ASEAN countries show that they are actually part of the same agenda,” he said on Friday (28/8).

According to him, the research was motivated by the phenomenon of increasing carbon emissions in the ASEAN region amid declining effective tax rates paid by companies. This condition prompted an examination of the potential relationship between corporate behavior in managing tax obligations and investment decisions related to environmentally friendly technologies.

The research findings are also considered relevant to Indonesia, which has begun developing carbon trading policies. Indonesia launched its carbon exchange in 2023, making the findings a potential empirical basis for examining the relationship between tax policies and emission control.

“For Indonesia, which only launched its carbon exchange in 2023, these findings provide a basis for expanding the scope of its policies,” he added.

He explained that the research is expected to encourage tax compliance monitoring and emissions monitoring to be carried out in an integrated manner rather than separately. An approach that connects these two aspects is considered capable of providing a more comprehensive picture of corporate behavior and its impact on the environment.

The scientific paper competition was part of the series of events commemorating IKPI’s 61st anniversary, which began on August 23 and culminated on August 27 at Pullman Jakarta Central Park.

This achievement received appreciation from the academic community of the D3 Tax Management Program at FEB UNIPMA. The accomplishment is also expected to encourage lecturers to continue producing scientific works that are relevant to taxation issues, environmental concerns, and policy developments in Indonesia.