<![CDATA[Introduction to The Problem: This study analyzed the effects of financial performance proxied by profitability (ROA) and leverage (DER), firm size, and Islamic Social Reporting (ISR) on tax avoidance (ETR) in Islamic Commercial Banks in Indonesia. As corporate entities, Islamic commercial banks in Indonesia are obligated to comply with taxation regulations while simultaneously adhering to the ethical principles of Islamic business conduct. Purpose/Objective of the Study: The objective of this study is to examine Islamic Commercial Banks in Indonesia. Specifically, the research seeks to determine whether financial performance significantly affects the level of tax avoidance, whether larger Islamic banks exhibit different tax avoidance behavior compared to smaller institutions, and whether greater disclosure of Islamic Social Reporting reduces the tendency to engage in tax avoidance. Design/Methodology/Approach: This research employs a quantitative approach using secondary data derived from the annual reports of Islamic Commercial Banks for the period 2018–2024. The sampling technique applied is purposive sampling, resulting in a sample of eight banks. The data were analyzed using panel data regression with the assistance of EViews 12.0 and Microsoft Excel. Findings: The results of the study indicate that, simultaneously, profitability (ROA), leverage (DER), firm size, and Islamic Social Reporting (ISR) have a significant effect on tax avoidance. Partially, firm size and Islamic Social Reporting are found to influence tax avoidance, whereas profitability and solvency do not have a significant effect on tax avoidance in Islamic Commercial Banks.]]>
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