Global warming and climate change over the last ten years caused by greenhouse gas emissions have become severe problems faced by countries globally, both developed and developing countries, including ASEAN countries. The relationship between energy consumption, applying the tax burden, economic growth and its effect on pollution are essential things to be investigated further. This study aims to analyze the impact of energy consumption and taxes by mediating economic growth on pollution in nine ASEAN countries (Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand and Vietnam). This study uses data from 2004 – 2020 with an analytical method using the PLS-SEM approach and SmartPLS version 3.0 as a data analysis tool. The study results show that energy consumption has a positive effect on economic growth and pollution, taxes have a positive impact on economic growth and hurt pollution. Economic growth has a positive impact on pollution. Besides that, economic growth can mediate the relationship between energy consumption and pollution and the relationship between taxes and pollution
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