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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Iqtishoduna: Jurnal Ekonomi Islam Jurnal Ilmiah Edunomika (JIE) Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Jurnal Manajemen Universitas Bung Hatta Community Development Journal: Jurnal Pengabdian Masyarakat JBMR: Journal of Business and Management Review Kontigensi: Jurnal Ilmiah Manajemen INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Listiana Sri Mulatsih
Fakultas Ekonomi Dan Bisnis Universitas Bung Hatta, Padang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Revisiting Tax Avoidance in Global Islamic Commercial Banks: The Critical Role of Profitability, Capital Structure, and Firm Size within a Sharia-Based Governance Framework Hadi Purnomo; Nicko Albart; Kurniati Karim; Listiana Sri Mulatsih; Alfiana
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2981

Abstract

Tax avoidance remains a persistent concern in the global banking industry, including Islamic commercial banks, where financial decision-making is expected to align with Shariah-based governance principles. This study revisits the determinants of tax avoidance in Islamic commercial banks by critically examining the roles of profitability, capital structure, and firm size within a Shariah-compliant institutional context. Employing a quantitative research design, this study analyzes panel data from nine Islamic commercial banks that consistently published quarterly financial reports from 2018 to 2022. The empirical analysis is conducted using panel regression techniques in EViews 10, supported by classical assumption tests, model feasibility tests, and coefficient-of-determination analysis. The findings reveal that profitability and capital structure significantly Influence tax avoidance behavior in Islamic commercial banks, while firm size does not exhibit a statistically significant effect. These results suggest that internal financial performance and leverage decisions play a more decisive role than organizational scale in shaping tax-related behavior, even within Shariah-oriented institutions. The novelty of this study lies in its integration of conventional financial determinants with a Shariah-based governance perspective, offering critical insights into how Islamic banks navigate the tension between profit optimization and ethical tax compliance. The findings contribute to the global Islamic economics literature by providing policy-relevant implications for strengthening governance mechanisms and enhancing fiscal responsibility in Islamic financial institutions.
The The Effect of Capital Structure on Profitability and Stock Returns In Banks Listed on The Indonesia Stock Exchange, 2021-2025 Januar Afrino; Listiana Sri Mulatsih; Sefrimel Angriani Zn3
Jurnal Manajemen Universitas Bung Hatta Vol. 21 No. 2 (2026): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v21i2.29997

Abstract

This study examines the effect of capital structure on profitability and stock returns among banking companies listed on the Indonesia Stock Exchange during the 2021-2025 period. Capital structure is proxied by the Debt-to-Equity Ratio (DER), profitability is proxied by Return on Equity (ROE), and stock returns are measured using annual stock returns. The study applies an explanatory quantitative approach using balanced panel data from 12 banks over five years, yielding 60 bank-year observations. The model is estimated without control variables in order to remain consistent with the conceptual framework, which positions DER as the independent variable, ROE as the profitability variable, and stock returns as the market-based dependent variable. The estimation results show that DER has a significant negative effect on ROE, DER has a significant negative effect on stock returns, and ROE has a significant positive effect on stock returns. These findings indicate that a bank's capital structure is not only associated with shareholder profitability but also with the market's response to banking stocks.
Co-Authors Ainil Mardiah Al-Amin Alfiana Asfahani Asfahani Dede Gustian Eva Yuniarti Utami Fikran Fikran Galant Emerald Hadi Purnomo Indra Wijaya Januar Afrino Kakaly, Sulastri Kurniati Karim Lianti Lianti Linda Wati Liza Husnita Muhamad Risal Tawil Muhamad Stiadi Nekky Rahmiyati Nicko Albart Puji Afriyeni Radiatul Husna Reni Yuliviona Rinovian Rais Ristati Ristati Rizki Nofriadi Sefrimel Angriani Zn3 Stevany Stevany Sulistyo Budi Utomo Teguh Setiawan Wibowo Wendy Wendy Wiry Utami Yurizal Yurizal Zaitul Zaitul