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All Journal YUME : Journal of Management JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business JCA (Jurnal Cendekia Akuntansi) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) DHeJA Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Publikasi Ilmu Manajemen Amkop Management Accounting Review (AMAR) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ekonomi, Akuntansi dan Perpajakan
Putri Awalina
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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THE EFFECT OF GREEN ACCOUNTING AND FINANCIAL PERFORMANCE ON TAX AVOIDANCE IN THE MINING SECTOR LISTED ON THE IDX IN 2021-2025 Aldi Prastiyo; Putri Awalina; Moch. Wahyudi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 4 (2026): MARCH
Publisher : RADJA PUBLIKA

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Abstract

Main Objective - This study aims to analyze the influence of green accounting and financial performance on tax avoidance in the mining sector listed on the IDX in 2021-2025. Method - The sample used in this study was 10 mining companies listed on the IDX for the 2021–2025 period. Total observations: 50 data. The method used in this study was a quantitative method using SPSS. Main Findings - The results of this study reveal that green accounting variables influence tax avoidance, while financial performance does not. Theoretical and Policy Implications - This study emphasizes the position of green accounting and financial performance not as independent factors, but as complementary elements in shaping tax management strategies. Therefore, the practical implication of the third hypothesis is the importance for companies to balance their focus on sustainability and financial performance, as both contribute simultaneously to fiscal policy and tax avoidance decisions. Research Novelty - This study's novelty is that it targets in the mining sector listed on the IDX in 2021-2025.
Co-Authors Agus Athori Aidha Nofita Sari Aidha Novita Sari Akhmad Naruli Aldi Prastiyo Alistiqomah, Chintya Istigfarah Ananda Dea Putri Nuritami Beby Hilda Agustin Cut Lieddya Rahmita Dewi Badi’atuzzulfa Eni Srihastuti FAUZIYAH Fauziyah Fauziyah Fitria Magdalena Suprapto Hazzel Mellya Nanda Imarotus Suaidah Juwita Ima Febriani Putri Keumala, Cut Ratna Miladiah Kusumaningarti Moch. Wahyudi Muhammad Alfa Niam Munica Putri Jion Viarma Nur Rahmanti Ratih Pandu Fitra Ardana Septia Mediana Sisca Mardelita siti isnaniati Tsalisa Binti Mudhawamah yustina, hesty nur aini