This study aims to determine the effect of green intellectual capital and competitive advantage on the company's financial performance in paying taxes. In a pandemic condition in 2020, many companies are unable to fulfill their obligations as taxpayers, this is due to the large operational costs and reduced company income as a result of the pandemic, especially companies that run their business in the tourism sector. The province of Bali, where most of the population's livelihood is in the tourism sector, is entering a period of crisis. Most large hotels and restaurants cannot operate, but from the research conducted, similar medium-sized businesses in Canggu village, North Kuta sub-district are still operating normally, utilization of the environment and nature to support business activities provides advantages that other companies do not have. The villa business which is located in the sub-district of North Kuta uses the Tri Hita Karana concept, namely the relationship between humans and God, humans, and the environment, making business activities unique and not requiring high operational costs and earn income to meet their obligations in paying taxes. From the results of research conducted through sampling as many as 81 business samples, green intellectual capital is the company's capital in utilizing and maintaining the environment as well as competitive advantage in practicing the Tri Hita Karana concept affecting the company's financial performance in increasing revenue.