Pengaruh Green Accounting dan Tata Kelola Perusahaan terhadap Penghindaran Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2020-2024

Abstract

The phenomenon of tax avoidance in the mining industry warrants examination due to industry characteristics linked to information disclosure, sustainability, and the quality of internal oversight. This study examines the contributions of green accounting and corporate governance mechanisms to the level of tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative method was employed using secondary data sourced from annual reports, financial statements, and sustainability reports. Through purposive sampling, a sample of 24 listed companies yielding 120 firm-year observations was obtained. Green accounting was measured using an environmental disclosure index based on the GRI 300 series, while corporate governance was assessed based on the presence of independent commissioners, audit committees, and institutional ownership. The level of tax avoidance was determined using the Effective Tax Rate (ETR) indicator and analyzed via the PLS-SEM approach using SmartPLS software. The test results indicate that neither green accounting (coefficient 0.010; p-value 0.918) nor corporate governance (coefficient −0.151; p-value 0.097) had a significant effect. An R-square value of 0.024 suggests that the model's explanatory power regarding tax avoidance remains limited. These findings indicate that environmental transparency and corporate governance have not yet been proven to be primary determinants of tax policies within mining companies.