<![CDATA[This article aims to analyze and empirically test the direct and indirect effects of Green Accounting and Firm Size on Tax Avoidance, with Corporate Social Responsibility (CSR) as a mediating (intervening) variable, in companies listed on the SRI-KEHATI Index on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This research employs a quantitative approach using panel data. The sampling technique used was purposive sampling, selecting 25 companies over a 4-year period (N = 100 observations). Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) assisted by SmartPLS 4 software. The results reveal that (1) Green Accounting and Firm Size have no significant effect on Tax Avoidance; (2) Green Accounting and Firm Size have a significant positive effect on CSR disclosure; (3) CSR disclosure has no significant effect on Tax Avoidance; and (4) CSR does not mediate the effect of Green Accounting or Firm Size on Tax Avoidance. The mean Cash Effective Tax Rate (CETR) of 22.01% with a very low standard deviation (0.0183) indicates that SRI-KEHATI companies are highly tax-compliant. Green Accounting and CSR practices are driven by sustainability commitments and legitimacy goals, rather than serving as a greenwashing or tax shelter facade.]]>
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