The Implementation of Green Ethics in Private Entities: An Analysis of Tax Implications from the Adoption of SAK EP

DOI

10.2991/978-94-6463-882-0_56How to use a DOI?

Keywords

Green Ethics; SAK EP; Taxation

Abstract

The implementation of green ethics in private entities represents a strategic effort to promote transparency, accountability, and long-term sustainability in corporate governance. With the enforcement of the private entity financial accounting standards (Standar Akuntansi Keuangan Entitas Privat or SAK EP) effective January 1, 2025, new dynamics have emerged regarding the alignment between financial reporting standards and prevailing tax regulations in Indonesia. This study aims to analyze the differences between SAK EP and applicable tax regulations, and to assess their impact on the accountability of financial statements and the tax obligations of private entities. Employing a qualitative descriptive method, this research combines literature review, comparative analysis, and data validation through source triangulation and expert consultation. The findings reveal significant discrepancies in revenue recognition, expense recognition, and deferred tax calculations between SAK EP and current tax regulations, necessitating careful fiscal reconciliation. These results are expected to serve as a practical reference for private entities in harmonizing the implementation of SAK EP with tax compliance, while also contributing to the development of tax learning materials focused on green tourism and sustainable business practices in Indonesia.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Wayan Hesadijaya Utthavi
AU  - I Made Adhi Wirayana
AU  - Ni Nengah Lasmini
AU  - I Ketut Parnata
PY  - 2025
DA  - 2025/11/14
TI  - The Implementation of Green Ethics in Private Entities: An Analysis of Tax Implications from the Adoption of SAK EP
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
PB  - Atlantis Press
SP  - 494
EP  - 499
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-882-0_56
DO  - 10.2991/978-94-6463-882-0_56
ID  - Utthavi2025
ER  -