Pengaruh Green Accounting dan Kinerja Keuangan Terhadap Penghindaran Pajak Pada Sektor Energi yang Terdaftar di BEI Tahun 2020-2023

This study is aimed at examining the impact of green accounting and financial performance on tax avoidance activities. Green accounting is proxied through the PROPER score issued by the Ministry of Environment and Forestry (Ministry of Environment and Forestry), while financial performance is evaluated using profitability and leverage indicators. The object of this study is companies in the energy sector listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This study uses a quantitative approach by utilizing secondary data and purposive sampling methods. Out of a total of 85 companies in the population, 16 companies met the selection criteria, producing 64 observation data, after the process of identification and elimination of outlier data, only 32 observation data were analyzed. Data analysis was carried out with the help of SPSS software version 27. The findings of the study show that simultaneously, green accounting, profitability and leverage significantly influence tax avoidance practices. However in partial testing, only profitability and leverage showed significant influence, whereas green accounting showed no significant influence individually.

Keywords: Green Accounting, Financial Performance, Profitability, Leverage, Tax Avoidance