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Muhammad Furqan, Muhammad
Pendidikan Biologi FKIP UNS, Surakarta
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Journal : Hasanuddin Economics and Business Review

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When Green Tax Fails: How Tax Avoidance Undermines Sustainable Performance in Indonesia Natsir, Andi Iqra Pradipta; Kusumawati, Andi; Furqan, Muhammad; Djakiman, Cilun
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 2, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i2.6591

Abstract

Set within Indonesia’s UU HPP carbon-pricing regime, this study tests whether green tax pressure, access to green finance, and green employee behaviour improve sustainable firm performance through corporate social responsibility (CSR), and whether tax avoidance weakens this pathway. Evidence comes from a cross-sectional survey of 230 finance, CSR, and HR managers in energy, banking, and transportation firms, analysed with prediction-oriented PLS-SEM (SmartPLS 4) using mediation and moderation. Green tax, green finance, and green employee behaviour each relate positively to CSR; CSR, in turn, associates with higher sustainability performance on economic, social, and environmental dimensions. Tax avoidance significantly reduces the strength of the green tax–CSR association (interaction β = −0.19), indicating that aggressive fiscal conduct can blunt the intended behavioural effects of carbon-pricing signals. Measurement and structural diagnostics meet contemporary thresholds and indicate meaningful explanatory and predictive power. Implications include aligning carbon-tax incentives with risk-based anti-avoidance oversight and tax-transparency disclosure, embedding auditable CSR metrics in green instruments, and institutionalising pro-environmental routines while integrating tax, finance, and sustainability governance. The cross-sectional, sector-bounded design motivates longitudinal, multi-source extensions as Indonesia’s carbon pricing matures.
Co-Authors Abda Abda Abdullah Abdullah Alfaiz, Alif Budi Amalia, Astrifidha Rahma Armidayanti, Armidayanti Arrafif, Caesar Rayhand Athifah, Syfa A’yun, Rizqah Qurrata Bambang Sutomo, Bambang Bedjo Santoso Kadri Chairul Chairul Chairullah, Muhammad Chentia, Rifani Dedi Gunawan Dedi Supriadi Dika Agung Bakhtiar Diyah Fatmasari Djakiman, Cilun Djamdjuri, Dewi Suriyani Dzulkifli, Dzulkifli Efriyanti, Liza Eka Srimulyani Endang Sawitri Fakhrul Rijal, Fakhrul fatimah Fatimah Fatmawati Fatmawati Fauzan, Muh . Furqan Furqan, Furqan Ghifrah, Ella Gusmirawati, Gusmirawati Haikal, M. Hajar, Ibnoel Halimatussakdiyah, Halimatussakdiyah Hamdani Hamdani Herawati, Cut Hery Widijanto Holifah, Muharani Humaira, Intan Ika Handayani Ilmiah, Nurul Inayatillah Inayatillah Irada Sinta Jariah Abu Bakar Khairisma, Khairisma Kusumawati, Andi Laila Wati Lestari, Eva Bunga Lestari, Indah Lestari Mahlil, Mahlil Maisyuri, Maisyuri Malem, Zaidan Zikri Martin Kustati Mashuri Maulidin, Maulidin Mellyan Muhammad Muhammad Muhammad Nasir Munazir, Munazir Munthasir, Sulthan Murni Murni Mustaqim, Mirja Mutia, Jarah Nafyla, Allyscra Nanik Retnowati Nasrullah Nasrullah Natsir, Andi Iqra Pradipta Noverika Windasari Nur, Akbar Nurbayani Nurbayani Nurdin Nurdin Nurmuntazlimah, Keisha Siti Patandean, Dewarawati Pertiwi, Shinta Pohan, Pimpin Utama Putri, Novi Amalia Putri, Novie Purnia Rahmalia, Tgk. Lina Rahmawati Nur, Maulidia Rasyad, Muhammad Ashadi Rezki Amelia Rizki Suwanda Rizkina, Fathi S Suranto Safitri, Dhiah Dwi Saiful Akmal Sain, Zohaib Hassan Sakdiah Sakdiah Sakdiah, Sakdiah Salahuddin, Nurfadhilah Salami Mahmud Salman Salman Samaniyah, Siti Sandra, Aria Shabir, Muhammad Sinai, Nadiva Kezia Siregar, Cahaya Indah Sugiyarto, S Swarjana, I Kadek Dwi Syabuddin Gade Syabuddin, Syabuddin SYAHRIAL SYAHRIAL Syelvia Putri Utami Tasnim Idris Teuku Multazam Thoyib, Mastur Yudabangsa, Adrian Yulianto, Fadly Yulis, Sari Z., Marwan Zakir, Supratman Zawira, Shafiqah Zulfani Sesmiarni