<![CDATA[Purpose: This study aims to examine the effect of environmental tax compliance on sustainability performance, with green strategy as a mediating variable, particularly in the mining and energy sectors. Grounded in the Natural Resource-Based View. the research investigates how external regulatory pressures can be transformed into competitive advantages through internal strategic capabilities.Research Methodology: The study employs a quantitative approach using primary data collected through questionnaires from 117 respondents at the managerial and executive levels. Data analysis was conducted using structural equation modeling with Analysis of Moment Structures (AMOS).Results: The results indicate that environmental tax compliance has a positive and significant effect on sustainability performance. Furthermore, green strategy demonstrated a stronger and highly significant influence on sustainability performance. Mediation analysis reveals that green strategy significantly mediates the relationship between environmental tax compliance and sustainability performance, highlighting its role as a critical internal mechanism.Conclusions: This study concludes that environmental tax compliance improves sustainability performance directly and through the mediating role of green strategy.Limitations: This study is limited to the mining and energy sectors and uses cross-sectional data. Future research is recommended to expand sectoral coverage, incorporate longitudinal data, and include additional variables such as corporate governance or green innovationContributions: Theoretically, this study offers a new perspective on the NRBV by positioning green strategy as a key mediating mechanism linking environmental tax compliance and green intellectual capital to sustainability.]]>
