Pengaruh Tax Evation Dan Green Accounting Terhadap Financial Performance Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2021-2024

This research aims to fill that gap by looking at the financial results of mining firms traded on the Indonesia Stock Exchange from 2021 to 2024 through the lens of tax evasion and green accounting. This quantitative analysis uses secondary data derived from financial statements and annual reports. The sample of 25 firms was selected using a purposeful selection technique. Effective Tax Rate (ETR) quantifies tax evasion, Environmental Disclosure Index (EDI) quantifies green accounting, and Return on Assets (ROA) quantifies financial performance. The data was analyzed using the Partial Least Squares (PLS) technique, which was implemented using SmartPLS. The results show that tax evation taxes has a favorable effect on financial performance, with a value of 0.186. Green accounting has a larger effect than tax evasion and increases financial performance (coefficient = 0.310). According to these findings, environmental disclosure policies are more significant for enhancing financial performance than tax expenditure management.

Keywords: tax evation, green accounting, financial performance, ETR, EDI