The easiest way to control greenhouse gas discharges is to stop using fossil fuels. However, it is not profitable or commercially viable. Reducing carbon emissions seems very difficult because the government does not want to reduce its own growth rate. In this way, a realistic overall plan for systematically reducing greenhouse gas discharges is developed. It doesn't have to change your current lifestyle. This step is called CO2 trading. When starting a business, accounting and taxation are required. This study focuses on the accounting and taxation of companies (acquired through Clean Development Discharges Credits). The main objective of this study was to understand how carbon credits are tariff-ed. Primary data was collected from 151 participants. Chi-square test was used to test the hypothesis. Based on these responses, 74% of the respondents believe that CER should be rated below cost or net potential rate. 42.46% thought that it is appropriate to include the revenue from the social responsibility application in the column "Enterprise activity revenue".
Key words: CO2 Credit, Clean Development Credit, Trading, Accounting and Taxation
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