The Implementation of Green Accounting from a Taxation Perspective at PT Mahkota Samudera Jaya

Abstract

PT Mahkota Samudera Jaya is a company engaged in seafood processing, specifically in the activities of catching, processing, and storing fish with cold storage facilities. During its business operations, the company is often involved in various environmental activities that require the company to implement sustainable accounting. Sustainable accounting is an accounting approach that takes into account a company's environmental factors by recording and managing costs related to tax obligations because they can impact accounting records and the calculation of the company's income tax obligations. These costs include liquid and solid waste management, pollution control, and the use of more environmentally friendly resources and energy. This study aims to explore the application of sustainable accounting from a tax perspective at PT Mahkota Samudera Jaya. The financial statements presented by the company must be able to consistently and continuously show these environmental costs so that the application of green accounting becomes meaningful and has an environmental function that can support the creation of a clean and healthy environment.