Journal of Management Research and Review (JMRR) · Research article · Open access
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)
Anggi Prayoga, Vince Ratnawati Nurrahma Dewi
5 May 2026 · Vol. 2, Issue 5, pp. 238-244
DOI: 10.65150/EP-jmrr/V2E5/2026-03 (registration with Crossref in progress)
Download full text (PDF)Cite this article
What is this article about?
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.
Article at a glance
- Published
- 5 May 2026
- Volume / issue / pages
- Vol. 2, Issue 5, pp. 238-244
- ISSN
- 3051-3588 (online) · 3051-357X (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
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.
Cite this article
Anggi Prayoga, & Vince Ratnawati Nurrahma Dewi (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://www.ep-journals.org/articles/the-influence-of-digital-transformation-incentives-executives-and-intellectual-capital-c775e726
@article{Anggi2026,
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 = {Anggi Prayoga and Vince Ratnawati Nurrahma Dewi},
journal = {Journal of Management Research and Review},
year = {2026},
volume = {2},
number = {5},
pages = {238-244},
url = {https://www.ep-journals.org/articles/the-influence-of-digital-transformation-incentives-executives-and-intellectual-capital-c775e726}
}Questions about this article
Who wrote this article?
Anggi Prayoga, Vince Ratnawati Nurrahma Dewi.
Where and when was it published?
In Journal of Management Research and Review, Volume 2, Issue 5, pages 238-244, published by EP Journals Group on 5 May 2026.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jmrr/V2E5/2026-03. Registration with Crossref is in progress.
How do I cite this article?
APA: Anggi Prayoga, & Vince Ratnawati Nurrahma Dewi (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://www.ep-journals.org/articles/the-influence-of-digital-transformation-incentives-executives-and-intellectual-capital-c775e726
More research from JMRR
- Responsible Governance of Artificial Intelligence in the Design and Delivery of Higher Education Curricula in Vietnam
Nguyễn Văn Thản · Oct 2026
- From Open Educational Resources to an Open Learning Resource Ecosystem in the AI Era: Policy Implications for Vietnamese Higher Education
Nguyễn Thị Tuyết · Oct 2026
- University Lecturers’ Digital Competence and Training Quality in the Context of Generative Artificial Intelligence: An Integrative Review and Proposed Impact Framework
Lý Bích Ngọc · Oct 2026
- Challenges Analysis on Digitalization and Digital Platforms Adoption of Small Business Enterprises That Engaged in the Takeaway Industry—Evidence from Auckland
Kassim M. Mohammed · Oct 2026
- The Effect of Green Human Resource Management on Green Work Performance in Manufacturing Enterprises in Ho Chi Minh City
Le Thi Cam Tu · Oct 2026