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All Journal Economic Education Analysis Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JURISMA: Jurnal Riset Bisnis & Manajemen International Journal of Business, Economics, and Social Development International Journal of Engineering, Science and Information Technology Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pajak dan Bisnis (Journal of Tax and Business) Indonesian Journal of Multidisciplinary Science Indonesian Journal of Advanced Research (IJAR)
Krisdiana Krisdiana, Krisdiana
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Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Penghindaran Pajak: Apakah Intensitas Persediaan Memoderasi Profitabilitas dan Kepemilikan Institusional? Aulia, Najwa; 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
Co-Authors Alfarez, Rifqy Aufa Angelita, Salsa Aulia, Najwa Chatarina Umbul Wahyuni Dhevyanto, Benny Dhevyantoa, Benny Fahrozi, Ridwan Fauzan, Fikran Fakhry Hermayanto, Ricky Ida Rosnidah Irwan Sutirman Wahdiat Lestari, Widyana Liyanty, Terre Marimin Marimin Maufiquddin, Fiqih Ma’arif, Syahrul NURJAYA NURJAYA, NURJAYA Rindiani, Rindiani Sari, Dela Jovam Supriatna, Yana Achmad Teguh Firmansyah Waskita, Nur Imam Duta