An Analysis of The Relationship Between Digital-Based Financial Report Transparency and Willingness to Pay (WTP) For Environmental Fees in The Post-Pandemic Era
DOI:
https://doi.org/10.55826/jtmit.v4i4.1703Keywords:
Digital Transparency, Willingness to Pay (WTP), Environmental Fees, Post-Pandemic, Financial Accountability.Abstract
In the aftermath of the global pandemic, public trust in institutional spending has become a critical determinant of civic participation in environmental sustainability. This study investigates the relationship between digital-based financial report transparency and the Willingness to Pay (WTP) for environmental fees among urban citizens. As digital transformation accelerates, the accessibility and clarity of financial disclosures serve as a bridge between governmental accountability and public contribution. Utilizing a quantitative approach, this research examines how real-time digital reporting mitigates perceived corruption and enhances the perceived value of environmental protection initiatives. The findings suggest that transparency does not merely fulfill a legal obligation but acts as a psychological catalyst that significantly increases WTP. When citizens can verify that their contributions are allocated efficiently through digital platforms, their resistance to additional environmental levies decreases. This research provides a framework for policymakers to leverage digital accounting tools as a strategy for sustainable environmental financing in the post-pandemic era.
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Copyright (c) 2025 Neti Erlina, Muhamad Irfan Florid, Liestyowati, Hendra Kasman, Mohamad Yusuf Golam
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