The conception of time as a universal and independent parameter is a foundational assumption in physical models. However, it does not address the subjective nature of temporal perception and leads to inconsistencies in complex systems. This paper introduces the Recursive Entropic Time framework, a theory proposing that subjective time is not fixed but instead emerges from neural systems involved in interpretation and association. We hypothesize that the brain uses a divided system for processing time. Primary sensory cortices handle objective clock-based time, while higher-order associative cortices construct subjective time through a mechanism in which the rate of temporal flow is inversely influenced by the amount of information being processed. To test this theory, we conducted a two-part investigation. In the first part, we used a public dataset involving brain scans of subjects under the influence of a hallucinogenic substance. This revealed that the Recursive Entropic Time model had greater effectiveness in associative regions of the brain compared to primary sensory areas. This finding suggested a region-specific effect rather than a global one. In the second part, we examined brain activity during a temporal reproduction task and analyzed two trials where participants produced nearly identical time durations. Despite the behavioral similarity, the information processing differed between the trials. The Recursive Entropic Time model accurately predicted these outcomes by reflecting internal durations derived from the information load. These findings support Recursive Entropic Time as a falsifiable and mechanistic explanation of how the brain constructs subjective time. We argue that time, as it is experienced, is not a simple reflection of external reality but a mental construction shaped by higher cognition. This framework provides a measurable and testable method for understanding subjective time and may lead to applications such as brain-based time atlases and insights into cognitive disorders.