GREEN ACCOUNTING DAN FIRM SIZE TERHADAP TAX AVOIDANCE: PERAN MEDIASI CORPORATE SOCIAL RESPONSIBILITY

Abstract

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.