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Nur'aini, Nur'aini
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Peranan green capability atas pengaruh tax avoidance dan corporate social responsibility terhadap sustainable firm performance Masri, Indah; Astuti, Tri; Satria, Indra; Nur'aini, Nur'aini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1757

Abstract

This study investigates the moderating role of green capability in the relationship between tax avoidance, corporate social responsibility, and sustainable firm performance among small and medium enterprises (SMEs) in the food and beverage sector in Depok City, Indonesia. Using primary data collected via Likert-scale questionnaires from 100 respondents, the findings reveal that only the first hypothesis is supported: tax avoidance positively influences sustainable firm performance, suggesting that tax-efficiency strategies can enhance business sustainability. Conversely, CSR shows no significant impact on SFP, suggesting that social initiatives have yet to meaningfully contribute to business sustainability in SMEs. Furthermore, green capability neither directly affects SFP nor moderates the relationships between tax avoidance, CSR, and SFP. Instead, it weakens the CSR–SFP link, highlighting limited environmental capability, resource constraints, and short-term profit orientation among SMEs. The results emphasize the need for stronger organizational structures and integrated strategies to enhance sustainable performance. Public interest statements This study highlights how small and medium enterprises (SMEs) can achieve sustainable business performance through effective tax efficiency strategies. While green capability and corporate social responsibility have not yet had a strong impact, the findings reveal the importance of strengthening environmental awareness, resource management, and organizational support. For policymakers and business practitioners, the results emphasize the need for targeted programs that help SMEs integrate green practices and social responsibility into their business models to enhance long-term competitiveness and sustainability.
Peranan green capability atas pengaruh tax avoidance dan corporate social responsibility terhadap sustainable firm performance Masri, Indah; Astuti, Tri; Satria, Indra; Nur'aini, Nur'aini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1757

Abstract

This study investigates the moderating role of green capability in the relationship between tax avoidance, corporate social responsibility, and sustainable firm performance among small and medium enterprises (SMEs) in the food and beverage sector in Depok City, Indonesia. Using primary data collected via Likert-scale questionnaires from 100 respondents, the findings reveal that only the first hypothesis is supported: tax avoidance positively influences sustainable firm performance, suggesting that tax-efficiency strategies can enhance business sustainability. Conversely, CSR shows no significant impact on SFP, suggesting that social initiatives have yet to meaningfully contribute to business sustainability in SMEs. Furthermore, green capability neither directly affects SFP nor moderates the relationships between tax avoidance, CSR, and SFP. Instead, it weakens the CSR–SFP link, highlighting limited environmental capability, resource constraints, and short-term profit orientation among SMEs. The results emphasize the need for stronger organizational structures and integrated strategies to enhance sustainable performance. Public interest statements This study highlights how small and medium enterprises (SMEs) can achieve sustainable business performance through effective tax efficiency strategies. While green capability and corporate social responsibility have not yet had a strong impact, the findings reveal the importance of strengthening environmental awareness, resource management, and organizational support. For policymakers and business practitioners, the results emphasize the need for targeted programs that help SMEs integrate green practices and social responsibility into their business models to enhance long-term competitiveness and sustainability.
Co-Authors Afkari, Siti Ulfa Agus Setiawan AHMAD HULAIMI, AHMAD Ahmil aida fitria Aisyah Khumairo, Aisyah Ansori, Kholid Ariani, Zaenafi Asep Tata Gunawan, Asep Tata Ati, Suci Canda Aulianisa, Nurul Avida, Meny Ayu Permata Ratu, Ayu Permata Azhar Azhar B. Kidding, Kurniati Bahtiar Bahtiar Baiq Reinelda Tri Yunarni Berlian, Kartika Sari Br Kaban, Karmila Dandi, Mohammad Dario Silva, Rayyana Edrian, Veni Efrina, Erin Fadillah, Risydah Fadlhi, Wendi Muhammad Faradibba, Faradibba Fauziah Fauziah Febriani, Ribi Febryan Kusuma Wisnu Fitri, Rahmadhani Gunanda, Muhammad Erfanni Hakim, Muhammad Haratua, Chandra S. Hariani, Merti Sri Hasanah, Zuhriatun Heri Cahyono Hidayanti, Nur Fitri Husnah Idrus, Hijrah Mil Indah Masri Indra Satria Istiani, Herlina Kade Wahyu Saputri Lailatul Ismi Lalu A. Didik M. Ihsan Dacholfany M.Haris, Nilan Sari Masdim, Indah Sari Maula, Linziatul Maylenny, Maylenny Muhammad Yusup Mulyana Putra, Dadang Nainggolan, Yohanna Thresia Nasution, Fitri Nasution, Laila Hadri Nichilo, Stefano de Nining Suningsih Pratiwi, Sinta Putri Handayani Nasution, Ade Putri, Endra Eka Putri, Indriani Jelita Rahmadhani Fitri Rahmat, Deki Ratih Lukmitarani, Ratih Relsas Yogica, Relsas riswanto riswanto Rumagit, Agnes Marshela Safari Yahya, Galang Selaras, Ganda Hijrah Seprina, Seprina Setyawan, Harry Prayoga Sinuraya, Eden Ericson Siti Nur Aisyah Siti Sakinah, Siti Situmorang, Tio Roganda Solly Aryza Suhair, Nauval Supriatin Supriatin, Supriatin Suraya, Anisa Suriani Suriani Syahrul R, Syahrul Syamsurizal - - Syraif, Muh Zahid Sarbini Tri Astuti Tuju, Alfando Velisya, Velisya Viliano, Agung Wanda Wanda Wijaya, Ardi Wijayanti, Dhita Yanti Sandra Dewi, Novi