Eco-Religion of Kasepuhan Ciptagelar: The Construction of Green Tax in the Leuit Framework

Authors

  • Nurul Rusdiansyah Accounting Study Program, Faculty of Economics and Business, Universitas Nusa Putra. Sukabumi, Indonesia Author
  • Ujang Badru Jamani Author
  • Aulia Ramadani Author

DOI:

https://doi.org/10.17509/tz2ts079

Keywords:

Green Tax, Local Wisdom, Ecoreligion, Jekat, Kasepuhan Ciptagelar, Sustainability

Abstract

The purpose of this study is to establish the concept of green tax in the context of leuit, which is a spiritual belief of the Kasepuhan Ciptagelar indigenous community. Using a qualitative ethnographic approach, data was collected through field observations and in-depth interviews with traditional leaders. The main results show that the concept of “Jekat” in Leuit in Kasepuhan Ciptagelar culture, which is spending ten percent of the harvest to preserve nature, is a form of ecological responsibility in line with the green tax principle. This practice shows how religious principles can help implement environmental policies better. The practical implication of this research is the importance of integrating local values in the formulation of green tax policies that are more relevant to the Indonesian cultural context. The novelty of this research lies in combining the concept of ecoreligion with green tax, offering a new perspective in a more sustainable environmental policy in accordance with the local cultural context.

Published

2025-01-31

How to Cite

Eco-Religion of Kasepuhan Ciptagelar: The Construction of Green Tax in the Leuit Framework. (2025). Jurnal Pendidikan Akuntansi Dan Keuangan, 13(1), 32-44. https://doi.org/10.17509/tz2ts079