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All Journal JURISMA: Jurnal Riset Bisnis & Manajemen El-Mujtama: Jurnal Pengabdian Masyarakat
Najwa Aulia
Universitas Swadaya Gunung Jati
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Penghindaran Pajak: Apakah Intensitas Persediaan Memoderasi Profitabilitas dan Kepemilikan Institusional? Najwa Aulia; Krisdiana Krisdiana
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 16 No. 1: April 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v16i1.19673

Abstract

This study investigates the roles of profitability and institutional ownership in explaining tax avoidance practices, while examining inventory intensity as a moderating factor among food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative causal research design was employed using secondary data derived from published financial statements. The analytical procedure applied Moderated Regression Analysis (MRA) processed using SPSS version 29. The empirical findings reveal that higher profitability is associated with lower levels of tax avoidance, indicating a significant negative relationship. In contrast, institutional ownership demonstrates a significant positive association with tax avoidance behavior. Inventory intensity shows no direct influence on tax avoidance and does not moderate the relationship between profitability and tax avoidance. Nevertheless, the moderating test indicates that inventory intensity weakens the effect of institutional ownership on tax avoidance, suggesting its conditional role within this relationship. These findings extend empirical evidence regarding the determinants of tax avoidance and provide practical insights for corporate decision-makers, investors, and tax authorities in strengthening monitoring mechanisms and improving the understanding of corporate tax behavior. Keywords: Tax Avoidance; Profitability; Institutional Ownership; Inventory Intensity; Agency Theory
Upaya Peran Mahasiswa KKN UGJ dalam Meningkatkan Minat Baca di SDN 2 Karangwangi Kabupaten Cirebon Muhammad Farhat Luthfi; Najwa Aulia; Inel Kadefi; Zahratun Nazieha; Farel Maryam Aruman; Gina Fadilah; Fiyana Trijuni; Suci Adella Fatmawati; Intan Aprillyanti; Widyana Lestari; Fiska Noviana; Mutiara Triani; Meylina Safitri; DIva Fauziah; Iqlima Anindiya; Dewi Rara Santi; Ade Saefu Rohman; Lindan Alfarizi; Agustiyan Rizky; Rubian Saputra; Muhammad Ivan; Ilham Fauzian Andika; Mohammad Abim; Juan Dinar Pinasti; Kholidah; Mohd. Abi Rafdi
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 6 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i6.10102

Abstract

This community service activity, conducted by the Literacy-Thematic KKN students of Universitas Swadaya Gunung Jati at SDN 2 Karangwangi, aimed to improve students’ reading interest through structured literacy programs. Initial observations showed limited facilities, including the absence of a proper library, insufficient book collections, and an unrealized reading corner, while the School Literacy Movement (GLS) was not optimally implemented. To overcome these challenges, several activities were carried out such as writing stories inspired by books, book reviews, reading aloud, literacy-based projects, village literacy competitions, school literacy visits, and the establishment of a reading corner. The implementation of these programs increased students’ enthusiasm for reading and encouraged them to utilize available facilities. Furthermore, the activities fostered students’ creativity, as reflected in their literary works displayed on the reading corner board. The program also motivated the school to sustain literacy initiatives by appointing a responsible teacher and planning future improvements
Co-Authors Ade Saefu Rohman Agustiyan Rizky Dewi Rara Santi DIva Fauziah Farel Maryam Aruman Fiska Noviana Fiyana Trijuni Gina Fadilah Ilham Fauzian Andika Inel Kadefi Intan Aprillyanti Iqlima Anindiya Juan Dinar Pinasti Kholidah Krisdiana Krisdiana Lindan Alfarizi Meylina Safitri Mohammad Abim Mohd. Abi Rafdi Muhammad Farhat Luthfi Muhammad Ivan Mutiara Triani Rubian Saputra Suci Adella Fatmawati Widyana Lestari Zahratun Nazieha