Journal of Management Research and Review (JMRR)

The Influence of Digital Transformation, Incentives Executives, And Intellectual Capital on Tax Avoidance: Profitability as a Moderator (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period)

Prayoga, Anggi, Dewi, Vince Ratnawati, Nurrahma

5 May 2026 · Vol. 2, Issue 5, pp. 238-244

DOI: 10.65150/EP-jmrr/V2E5/2026-03

Abstract

This study aims to analyze the influence of digital transformation, executive incentives, and intellectual capital on tax avoidance with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The approach used in this study is a quantitative method by utilizing secondary data obtained from the company's annual report. This study uses purposive sampling techniques in determining samples based on certain criteria so that 265 relevant data are obtained and in accordance with the research objectives. Data analysis was carried out using a panel data regression model to test the relationship between variables, as well as Moderated Regression Analysis (MRA) to test the moderation effect of profitability variables. The results of the study show that digital transformation does not have a significant effect on tax avoidance, which indicates that the implementation of digital transformation in companies does not affect tax avoidance practices. Executive incentives and intellectual capital have been proven to have a positive and significant effect on tax avoidance, which shows that increased incentives for executives and intellectual capital management can encourage companies' tendency to avoid taxes. Profitability moderates the relationship between digital transformation and executive incentives to tax avoidance, so that it can strengthen the influence of these two variables depending on the level of profitability of the company. Profitability does not moderate the influence of intellectual capital on tax avoidance, suggesting that the relationship between the two variables is direct.  

Keywords: Digital Transformation, Executive Incentives, Intellectual Capital, Profitability, Tax Avoidance.

Read the full text on Journal of Management Research and Review →The full peer-reviewed article and PDF are hosted on the journal's site (the version of record).

Prayoga, Anggi, Dewi, Vince Ratnawati, & Nurrahma (2026). The Influence of Digital Transformation, Incentives Executives, And Intellectual Capital on Tax Avoidance: Profitability as a Moderator (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period). Journal of Management Research and Review, 2(5), 238-244. https://doi.org/10.65150/EP-jmrr/V2E5/2026-03

@article{Prayoga2026,
  title   = {The Influence of Digital Transformation, Incentives Executives, And Intellectual Capital on Tax Avoidance: Profitability as a Moderator (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period)},
  author  = {Prayoga and Anggi and Dewi and Vince Ratnawati and Nurrahma},
  journal = {Journal of Management Research and Review},
  year    = {2026},
  volume  = {2},
  number  = {5},
  pages   = {238-244},
  doi     = {10.65150/EP-jmrr/V2E5/2026-03},
  url     = {https://doi.org/10.65150/EP-jmrr/V2E5/2026-03}
}

← Back to all articles