Article Sidebar

Download
PDF
Statistic
Read Counter : 45 Download : 21

Main Article Content

Abstract

This study analyzes the influence of Islamic Social Reporting (ISR) and Financial Distress on Tax Avoidance, with Profitability as a mediating variable, focusing on Islamic Commercial Banks in Indonesia. This quantitative research utilizes secondary data from annual financial reports of banks registered with the Financial Services Authority (OJK) from 2021 to 2023. The sample was selected using purposive sampling, yielding 33 observational data points from 11 Islamic Commercial Banks that met the criteria. Data analysis was performed using descriptive statistics, multiple linear regression, classical assumption tests, hypothesis testing, and the Sobel test with SPSS version 25. The results indicate that ISR has a positive and significant effect on Tax Avoidance, and Financial Distress also positively and significantly impacts Tax Avoidance. ISR is found to have a strong positive effect on Profitability, while Financial Distress negatively affects Profitability. Profitability itself demonstrates a positive effect on Tax Avoidance. Furthermore, Profitability mediates the relationship between ISR and Tax Avoidance, and also significantly mediates the relationship between Financial Distress and Tax Avoidance. These findings suggest that both transparency in socio-religious reporting and the financial condition of companies influence tax avoidance strategies, with profitability playing a crucial role in explaining this behavior.

Keywords

Islamic Social Reporting Financial Distress Tax Avoidance Profitability Islamic Commercial Banks

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Fatmasari, I. M., Dewi, F. G., & Asmaranti, Y. (2025). The Influence of Islamic Social Reporting and Financial Distress on Tax Avoidance with Profitability as a Mediating Variable: Study on Islamic Commercial Banks . Paradoks : Jurnal Ilmu Ekonomi, 8(3), 325–336. https://doi.org/10.57178/paradoks.v8i3.1380
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Altman, E. I., & Hotchkiss, E. (2006). Corporate financial distress and bankruptcy: Predict and avoid bankruptcy, analyze and invest in distressed debt. Wiley.
  2. Budi, I. S. (2021). Islamic Corporate Social Responsibility (ICSR) disclosure and Islamic banks (IBs) performance: The application of stakeholder theory from Islamic perspective. Jurnal Akuntansi dan Auditing Indonesia, 25(1), 76–86.
  3. Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-Run corporate tax avoidance. The Accounting Review, 83(1), 61–82.
  4. Edi, & Tania, M. (2018). Ketepatan model Altman, Springate, Zmijewski, dan Grover dalam memprediksi financial distress. Jurnal Reviu Akuntansi Dan Keuangan, 8(1), 79. https://doi.org/10.22219/jrak.v8i1.2
  5. Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.
  6. Gitman, L. J., & Zutter, C. J. (2019). Principles of managerial finance (15th ed.). Pearson.
  7. Haniffa, R. M. (2002). Social reporting disclosure: An Islamic perspective. Indonesian Management & Accounting Research, 1(2), 128–146.
  8. Haryetti. (2010). Analisis kondisi financial distress pada perusahaan di Indonesia. Jurnal Akuntansi Indonesia, 7(2), 65–75.
  9. Ibrahim, F., & Muthohar, I. (2019). Pengaruh komisaris independen dan indeks Islamic social reporting terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening. Jurnal Keuangan Islam, 15(3), 155–170.
  10. Istiani, N. (2015). CSR berbasis Syariah pada perbankan Islam. Jurnal Ekonomi dan Keuangan Islam, 5(3), 33–47.
  11. Jelena, J., & Chandra, B. (2022). Influence of the board of directors, financial distress, and tax risk management on tax avoidance with capital intensity as moderation. JRAP (Jurnal Riset Akuntansi dan Perpajakan), 9(2), 203–213.
  12. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305–360.
  13. Khoirudin, A. (2013). Islamic Social Reporting dan pengaruhnya terhadap kepercayaan masyarakat. Jurnal Ekonomi Islam, 4(1), 55–70.
  14. Kompas. (2022, July 25). Pegawai Bank Aceh Syariah diduga gelapkan dana pajak hingga Rp 1,4 M. https://www.kompas.tv/regional/312462/pegawai-bank-aceh-syariah-diduga-gelapkan-dana-pajak-hingga-rp-1-4-m-kejaksaan-dalami-modusnya
  15. Komwasjak. (2024). Penerimaan perpajakan 2022. https://komwasjak.kemenkeu.go.id/in/post/penerimaan-perpajakan-2022
  16. Kothari, C. R. (2004). Research methodology: Methods and techniques. New Age International.
  17. Nadjib, E. A. (2017). Memaafkan: Dari kewajiban kemuliaan. Pustaka Emha.
  18. Putri, V. R., & Putra, B. I. (2017). Pengaruh leverage, profitability, ukuran perusahaan dan proporsi kepemilikan institusional terhadap tax avoidance. Jurnal Manajemen Dayasaing, 19(1), 1. https://doi.org/10.23917/dayasaing.v19i1.5100
  19. Riantami, R., & Triyanto, A. (2018). Pengaruh proporsi komisaris independen, financial distress, intensitas aset tetap, dan pertumbuhan penjualan terhadap tax avoidance. Jurnal Ekonomi Indonesia, 13(3), 210–225.
  20. Sobel, M. E. (1982). Asymptotic confidence intervals for indirect effects in structural equation models. Sociological Methodology, 13, 290–312.
  21. Swandewi, & Noviari. (2020). I Ketut Jati 2 Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia. E-Jurnal Akuntansi Udayana, 1866–1885.
  22. Taufik, H., & Muliana, R. (2021). Pengaruh financial distress terhadap tax avoidance. Jurnal Akuntansi dan Keuangan Indonesia, 19(1), 89–105.
  23. Waluyo, M. (2017). Pajak dalam konteks pembangunan nasional. Jurnal Kebijakan Ekonomi Indonesia, 15(2), 112–127.
  24. Wilujeng, R., & Yulianto, S. (2020). Determinan financial distress dengan profitabilitas sebagai variabel moderasi. Jurnal Akuntansi dan Bisnis Indonesia, 17(2), 123–140.