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Joy Benjamin Rafael; Yuningsih Yuningsih; Lis Andriani

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

MSMEs can play a significant role in bolstering a community's economy, with their growth highly dependent on workforce performance. Effective leadership and appropriate incentives significantly enhance employee productivity, motivation, and engagement. The purpose of this study is to ascertain how employee performance in MSMEs in the Bantar Gebang market is impacted by knowledge-oriented leadership and incentives. 135 employees of MSMEs in the Bantar Gebang market were given paper questionnaires to complete in order to gather data. Validity and reliability tests were performed using SPSS version 27 for data analysis in this study. CFA with KMO, Anti-Image, and Factor Loading was used for the validity test; Kolmogrov-Smirnov was used for the normalcy test; multiple linear regression and t-tests were used for hypothesis testing. The findings supported hypothesis 1 by demonstrating that knowledge-oriented leadership significantly and favorably affected worker performance. Additionally, the data supported hypothesis 2 by demonstrating that rewards significantly and favorably impacted employee performance. Employees need to be encouraged by MSMEs leaders to expand their knowledge and abilities through a variety of experiences. MSMEs must put in place extra incentive programs to show their staff how much they are valued. MSMEs owners are required to evaluate and recognize staff members who exhibit strong initiative and go above and beyond the call of duty.

Aditya Angger Wibowo

International Journal of Islamic and Economic Education 2026 International Forum of Researchers and Lecturers

This study was carried out at RS Hj. Fatimah Sulhan in Kabupaten Demak, Jawa Tengah, which functioned as both the research site and the moderating context of the investigation. The research aims to examine how personal compensation, Organizational Citizenship Behavior (OCB), and organizational commitment influence employee work performance within the hospital environment. A quantitative research design was implemented, involving 150 employees selected as respondents through appropriate sampling procedures. Data were collected using structured questionnaires and subsequently analyzed using Structural Equation Modeling (SEM) with the AMOS software to test the hypothesized relationships among variables. The findings reveal that personal compensation, OCB, and organizational commitment each exert a positive and statistically significant impact on employee performance. These results indicate that fair and competitive compensation, strong voluntary work behaviors, and a high level of commitment to organizational goals collectively enhance productivity, service effectiveness, teamwork quality, and overall institutional performance in the healthcare setting.

Yunita Sinta Amanda; Sungkowo Edy Mulyono

International Journal of Studies in International Education 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

The competitiveness of gig workers in the digital economy era raises issues such as competency gaps with market needs and instability in the quality of gig workers' work. This study explains the influence of training, work skills, and independent learning on the performance of gig workers who participate in training programs at the Central Java Province Cooperative and SME Training Center. Therefore, this study aims to examine the influence of each variable partially and simultaneously. This study uses a quantitative approach by distributing questionnaires to the entire population or using a saturated sample of 50 gig workers participating in training at BALATKOP UKM. The data was obtained using a Likert scale questionnaire instrument compiled based on the operational definitions of the variables and analyzed using multiple linear regression analysis to test the influence of training (X2), work skills (X2), and independence (X3) on performance (Y). The results of the study show that training, job skills, and independent learning each have a positive and significant effect on gig worker performance, and simultaneously, these three variables have a 66.5% effect on performance. This synthesis of findings confirms that gig worker performance is not only determined by the quality of training programs and technical skill mastery, but also by the ability to manage the learning process independently. Therefore, the conclusion is that the development of training programs at BALATKOP UKM needs to be designed in an integrated manner to simultaneously strengthen training, work skills, and independent learning as a strategy for improving the sustainable performance of gig workers.

Marsya Nanda Dian Agustina; Miza Rahmatika Aini; Hesty Puspitasari

International Journal of Educational Development 2026 Asosiasi Periset Bahasa Sastra Indonesia

The study titled “Designing a Web-Based E-Module for Empowering Tenth-Grade Students’ Writing Skills in Descriptive Text” aims to develop a digital learning medium to improve students’ descriptive writing abilities. The research applies a Design and Development (D&D) approach using the ADDIE model, consisting of analysis, design, development, implementation, and evaluation, supported by a descriptive quantitative method. The study addresses limitations of traditional, teacher-centered instruction that relies heavily on printed materials by integrating technology into the learning process. The research begins with an analysis of existing teaching practices and learning resources for descriptive text writing. Based on this analysis, a web-based e-module is designed to provide a more interactive and engaging learning experience. The module includes structured materials such as definitions, purposes, text structures, language features, examples, and practice exercises. The e-module is then implemented in a tenth-grade classroom setting, followed by an evaluation of its effectiveness using quantitative data. The results indicate that the web-based e-module effectively improves students’ descriptive writing skills. Interactive features, including multimedia content, self-paced activities, and immediate feedback, enhance students’ motivation and active participation. Teachers and students report positive perceptions regarding the practicality, accessibility, and usefulness of the e-module. Pre-test and post-test results also show a clear improvement in students’ writing performance. Overall, the study concludes that web-based e-modules are a promising instructional medium for enhancing writing skills and supporting student-centered, technology-integrated English language learning.

Toyib Mashuri; Ahmad Tanzeh; Asrop Safi’i

International Journal of Islamic Educational Research 2026 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

The objective of this study is to formulate new propositions on school management based on the findings obtained from the two schools under investigation, namely: (1) school planning in improving teacher performance at State Islamic Senior High School 1 Trenggalek and State Senior High School 1 Trenggalek; (2) the implementation of school management in improving teacher performance at State Islamic Senior High School 1 Trenggalek and State Senior High School 1 Trenggalek; and (3) school supervision in improving teacher performance at State Islamic Senior High School 1 Trenggalek and State Senior High School 1 Trenggalek. This research employed a case study approach with a qualitative research design. The researcher’s presence in the schools served as the primary instrument, supported by non-human instruments as complementary tools. Data sources consisted of primary data in the form of words and actions observed from principals, vice principals, teachers, and administrative staff, as well as secondary data in the form of school documents. Data collection techniques included in-depth interviews, participant observation, and documentation. Data analysis was conducted using the Miles, Huberman, and Saldaña model, which comprises data condensation, data display, and conclusion drawing. The data analysis techniques applied were (1) single-case analysis conducted separately in each school and (2) cross-case analysis conducted by comparing and synthesizing data across cases. The research findings indicate that: (1) school planning to improve teacher performance carried out by principals included (a) adherence to the school’s vision, mission, and objectives; (b) consideration of the results of the School Self-Evaluation (EDS) through SWOT analysis to enhance teacher performance; and (c) the formulation of school activity plans collaboratively with the school committee; (2) the implementation of school management to improve teacher performance by principals involved (a) mobilizing and motivating all members of the school community and utilizing all available school resources; (b) controlling and supervising the implementation of school activities; (c) securing support for school activities from parents/guardians, the school committee, and the community; (d) fulfilling teachers’ needs; (e) proportional distribution of tasks and clear job descriptions aligned with teachers’ competencies; (f) enhancement of teacher competencies; and (g) fostering a culture of mutual cooperation, care, and respect among school members to improve teacher performance.

Siti Musarofah; Kurniawan Arief Ichsanuddin; Muhammad Abiyyu Al Hammam

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the regional economy, including in Boyolali Regency. However, this contribution has not been fully matched by adequate human resources (HR). The main problem in this study is the still low capacity of MSMEs' human resources, particularly in aspects of managerial skills, digital literacy, and adaptability to changes in the business environment, which impact business performance. This study aims to analyze human resource development strategies implemented in the MSME context and examine the impact of these strategies on improving MSME performance in Boyolali Regency. The research method used is a Systematic Literature Review (SLR) with a content analysis approach to relevant scientific literature from the past five years. The research process includes determining inclusion and exclusion criteria, searching for literature sources, thematic coding, and synthesizing research findings. The results show that effective HR development strategies can be grouped into three main aspects: skills training, marketing digitalization, and cross-sector collaboration. These three strategies have been proven to contribute positively to improving MSME competency, operational efficiency, market expansion, and business competitiveness. Thus, human resource development is a key factor in driving sustainable improvement in MSME performance, particularly in facing the challenges of digital transformation and increasingly complex economic competition.

Meyla Faiya; Prawistyan Fajar Putra Utama

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This article aims to analyze the role of human resource management in improving organizational performance and formulate strategic recommendations based on improvements in human resource management practices. The theoretical foundations used include strategic human resource management theory, organizational performance theory, and work motivation theory, which are used to examine the functions of workforce planning, competency development, performance appraisal, and reward systems. This study employed a qualitative, descriptive-analytical approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Data analysis was conducted using an interactive qualitative analysis model that encompasses data reduction, data presentation, and conclusion drawing. The analysis results indicate that workforce planning based on organizational needs, continuous competency development, an objective performance appraisal system, and a performance-based reward system are directly related to increased effectiveness, productivity, and stability of organizational performance. Furthermore, efforts to improve human resource management practices through policy evaluation, strengthening strategic planning, enhancing internal communication, and data-driven decision-making have proven to be a strong foundation for formulating strategic recommendations for the organization. The study's conclusions confirm that the systematic and strategic integration of human resource management functions is a key factor in achieving sustainable organizational performance and adapting to changes in the work environment.

Aristya Indah Widiyanti; Ediansyah Ediansyah; Yanuar Ramadhan

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the optimization of claims under the Indonesian Case-Based Groups (INA-CBGs) payment mechanism within the National Health Insurance Program (Jaminan Kesehatan Nasional) at Hospital X in Serang. The research aims to analyze the influence of managerial competence, digital adoption, and organizational behavior on claim effectiveness, with policy implementation serving as a moderating variable. Employing a quantitative explanatory approach, data were collected from 144 respondents comprising management staff, casemix teams, and medical record officers through questionnaires and structured interviews. Structural Equation Modeling–Partial Least Square (SEM-PLS) was applied to examine the relationships among variables. Findings reveal that managerial competence, digital adoption, and organizational behavior significantly and positively affect the optimization of INA-CBGs claims. Furthermore, the implementation of the National Health Insurance Program policy strengthens these relationships, enhancing claim efficiency and equity. The results align with the Resource-Based View theory, highlighting the strategic role of internal resources in achieving organizational performance. Managerial implications include capacity building for managers, integration of hospital information systems (SIMRS) with e-Claim platforms, and fostering collaborative organizational culture. Overall, the study underscores the importance of managerial, technological, and behavioral factors, moderated by policy implementation, in improving hospital claim optimization under the INA-CBGs system.

Ibnu Rusydi; Laila Ali Putri; Maria Ulfa

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research presents the development of a transaction data protection mechanism for a bouquet sales application by utilizing the Advanced Encryption Standard (AES) algorithm. The rapid growth of digital commerce has led to an increase in online transactions, which in turn raises serious concerns regarding the security of sensitive transaction data. Information such as customer identities, order details, delivery addresses, and payment data are vulnerable to unauthorized access, data leakage, and manipulation if not properly secured. To address these issues, this study applies the AES-128 encryption algorithm using a 128-bit secret key to secure transaction data before it is stored in the system database. The encryption process follows the standard AES workflow, including key expansion, initial transformation, multiple encryption rounds, and a final transformation stage. Decryption is restricted exclusively to authorized users who possess the correct encryption key. The research methodology includes system analysis, AES integration into the application, and functional testing of the encryption and decryption processes. Data integrity is validated by comparing the original plaintext with the decrypted output, while system performance is evaluated based on processing time and decryption accuracy. Experimental results indicate that the average encryption and decryption time remains under 10 milliseconds per transaction, without affecting system performance. The findings confirm that AES-128 effectively enhances transaction data confidentiality and integrity in the bouquet sales application

Indah Dwi Pancari; Muhammad Irwan Padli Nasution

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of information technology has significantly improved the efficiency of application-based delivery services, including Shopee Partner Driver couriers. However, several issues such as delays in information updates, system errors, and inaccurate delivery data still affect courier performance. This study aims to analyze the effect of Information Quality and System Quality on the Performance of Shopee Partner Driver Couriers in Medan City. This research used a quantitative method with a questionnaire survey distributed to 100 active couriers. The instrument applied a fivepoint Likert scale, and data were analyzed using validity and reliability tests, descriptive statistics, and multiple linear regression analysis with SPSS software. The results indicate that both Information Quality and System Quality have a positive and significant effect on Courier Performance. The coefficient of determination (R²) of 0.625 shows that these two variables explain 62.5% of courier performance variance, while the remaining 37.5% is influenced by other factors. These findings support the DeLone and McLean (2003) model of information system success, emphasizing the importance of system and information quality in enhancing user performance.

Aziz Herdiansyah; Fatkur Rohman Kafrawi; Himawan Wismanadi; Dita Yuliastrid

Mutiara Pendidikan dan Olahraga 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Basketball requires mastery of basic technical skills and supportive physical conditions, including agility, which plays a crucial role in dribbling control and game effectiveness. In the extracurricular activities of Stepa Basketball Madiun, agility training has not been applied systematically, necessitating effective training methods to enhance athletes’ abilities. This study aimed to examine the effects of zig-zag run and shuttle run exercises on athletes’ agility and to compare the effectiveness of both exercises. A numerical methodology utilizing a pre-experimental One-Group Pretest–Posttest framework was implemented. The participants comprised 12 athletes between 13 and 15 years of age, who were allocated into two intervention groups. Data were collected using the Edgren Side Step Test before and after six weeks of training, conducted three times per week, and analyzed using t-tests. The results indicated that both exercises significantly improved athletes’ agility, with shuttle run showing a slightly greater improvement than zig-zag run. These findings reinforce the concept that agility can be enhanced through structured training emphasizing directional changes and speed, and provide practical implications for coaches to integrate shuttle run and zig-zag run exercises in training programs to optimize athletes’ performance.

Oktafia, Patria Nurmala; Hardiwinoto, Hardiwinoto; Sinarasri, Andwiani; Hanum, Ayu Noviani

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies

Dicken Naluraning Yasmara; Trenda Aktiva Oktariyanda; Meirinawati Meirinawati; Eva Hany Fanida

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The utilization of digital technology in government administration is a critical measure to improve employee performance and the efficiency of public services. However, the effectiveness of implementing this technology is highly determined by the degree to which employees accept the digital systems being used. This study aims to analyze the impact of digital technology acceptance on employee performance at the Mojoroto District Office in Kediri City. The research employs a quantitative method with an explanatory design. Information was obtained through a questionnaire survey distributed to all employees at the Mojoroto District Office, totaling 30 respondents, using total sampling techniques. Indicators of digital technology adoption were evaluated based on perceptions of benefits, operational ease, social pressure, and infrastructural support, while employee performance was assessed according to the quality of work output and responsibilities. Data analysis involved descriptive statistics, validity and reliability tests, and ordinal linear regression. The study findings indicate that digital technology acceptance has a positive and significant influence on employee performance. The coefficient of determination figure reveals that digital technology adoption can explain a large part of the fluctuations in employee performance, with the remaining variation influenced by variables outside the research model. These results imply that the greater the level of digital technology acceptance, the better the resulting employee performance. This study concludes that strengthening digital capabilities, technical guidance, and institutional support are key strategies for enhancing employee performance and public service quality at the district level.

Latifah Fitriani Dewi; Anita Indah Sayekti; Khoirun Nisa; Siti Marhatus Soleha; Muhammad Aditya Yulianto

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.

I Ketut Wiriawan

International Journal of Studies in International Education 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Trust among educators constitutes a critical social capital that underpins organizational effectiveness in higher education institutions. This study investigates the impact of trust erosion among educators on the decline in the achievement of Key Performance Indicators (KPIs/IKU) in higher education. The central problem addressed in this research is the weakening of academic collaboration, reduced engagement in the tridharma of higher education, and the emergence of latent conflicts that negatively affect KPI achievement, particularly in lecturer performance, research collaboration, and the implementation of the Merdeka Belajar–Kampus Merdeka (MBKM) policy. This study aims to analyze the relationship between the level of trust among educators and institutional KPI performance, as well as to identify the organizational and social mechanisms underlying this phenomenon. A mixed-methods explanatory design was employed, combining quantitative survey data with in-depth interviews and institutional performance document analysis. The findings reveal a significant negative correlation between trust erosion and KPI achievement. The study concludes that strengthening organizational trust is a strategic prerequisite for sustaining and improving higher education performance.

Naimatul Fikriyah; Kartono Wibowo; Abdul Rochim

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Labor productivity is a critical factor in construction project success as it directly affects time, cost, and work quality. In the Palm Vista Residence housing development project, delays in ground floor structural works indicate suboptimal human resource performance. This study aims to analyze labor productivity levels, identify factors influencing productivity, and formulate strategies to improve productivity in sloof beams, columns, and floor slab works. The research employs a quantitative approach with descriptive-analytical methods through field observations, questionnaires, and interviews. Labor productivity is measured using the work sampling method and the Labour Utilization Rate (LUR), while influencing factors are analyzed using multiple linear regression. Strategy prioritization for productivity improvement is determined using the Analytical Hierarchy Process (AHP). The results show that labor productivity is at a moderate level and is significantly influenced by work experience, managerial aspects, and coordination and planning. The priority strategies include improving worker competence and strengthening project management practices. These findings are expected to provide practical guidance for construction labor management to enhance efficiency and ensure timely project completion.

Chandra Firmansyah; Tridays Repelita; Luthfi Fairuzi Nurhafiz; Anandia Shafira; Mohammad Kamil

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to analyze the influence of the work environment and job satisfaction on employee performance at PT Tirtakencana Tatawarna in Karawang. The study employed a qualitative approach with descriptive methods to gain an in-depth understanding of employee perceptions and experiences regarding their working conditions. Informants were selected using purposive sampling, with the criteria being employees who had worked for at least one year and were directly involved in the company's operational activities. Data collection was conducted through in-depth interviews supported by documentation studies. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, with data validity tested using source triangulation. The results indicate that a conducive work environment, both physical and non-physical, and a good level of job satisfaction have a positive effect on employee performance. A comfortable work environment and harmonious working relationships can increase employee motivation and effectiveness, while job satisfaction fosters a positive attitude and responsibility in completing tasks. Thus, the work environment and job satisfaction play a significant role in improving employee performance at PT Tirtakencana Tatawarna in Karawang.

I Dewa Ayu Tita Permata Tabita; I Gusti Agung Sasih Gayatri

Jurnal Transformasi Bisnis Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research seeks to investigate the effects of work discipline, work ethic, and work motivation on employee performance at BPR Adi Sedana Ayu. The study is motivated by existing challenges, including insufficient discipline, reduced work enthusiasm, and limited employee motivation, which negatively affect organizational performance. A quantitative research design was applied, involving a saturated sampling technique with 35 employees as respondents. Data were gathered through structured questionnaires and analyzed using multiple linear regression to evaluate both partial and simultaneous influences. The results demonstrate that work discipline, work ethic, and work motivation exert a positive and statistically significant impact on employee performance, both individually and jointly. Based on these findings, the study emphasizes the need for improved supervision, the development of a constructive work culture, and the enhancement of employee motivation through performance-based incentives, career development opportunities, and a supportive work environment. Therefore, this study emphasizes the importance of better supervision, the formation of a positive work culture, and strengthening employee motivation through providing incentives, career development, and creating a supportive work environment.

Agung Narayana Adhi Putra; I Wayan Sudiarsa; I Kadek Adi Gunawan; Kadek Bagus Karunia Dwi Dharmayasa; I Wayan Eka Saputra

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The retail industry generates an extremely large and continuously growing volume of transactional data along with the advancement of digital technology, thereby requiring sophisticated and systematic data analysis approaches to support effective and evidence-based business decision-making. This study aims to analyze retail sales data by utilizing the Retail Sales Dataset obtained from the Kaggle platform, which consists of 100,000 transaction records and broadly represents the characteristics of retail transactions. The main focus of this study is to classify product categories and predict customer segments, including the identification of high-spending customers (high spenders), based on demographic attributes such as age and gender, as well as various transaction-related features. The research methodology includes data preprocessing, label encoding, and feature engineering to generate additional variables, including Age_Group, Is_Holiday, and Spender_Group, which are expected to enhance the predictive capability of the models. Several machine learning algorithms, namely Decision Tree, Random Forest, and XGBoost, were implemented and evaluated to compare their respective performance. The experimental results indicate that multiclass product category classification achieves relatively low accuracy, ranging from 27% to 34%. These findings suggest the high complexity of retail data and highlight the need for further model optimization, class balancing techniques, and feature refinement to improve predictive performance in future studies.

Loanza, Marshia; Saputra, Wendy Salim

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

Tax Management refers to a company’s efforts to manage its tax obligations efficiently and legally in order to optimize net income. This study aims to examine the effect of Fixed Asset Intensity and Leverage on Tax Management, with Profitability as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research is conducted because tax management practices are considered to potentially influence corporate profitability and financial performance. The study is grounded in Agency Theory and employs a quantitative approach. The sample was selected using purposive sampling, resulting in 28 companies observed over four years, with a total of 112 secondary data observations obtained from annual reports or financial statements. Data analysis was performed using EViews 13 with a Moderated Regression Analysis (MRA) approach. The findings indicate that: (1) Fixed Asset Intensity has no significant effect on Tax Management; (2) Leverage has a significant negative effect on Tax Management; (3) Profitability does not moderate the relationship between Fixed Asset Intensity and Tax Management; and (4) Profitability strengthens the effect of Leverage on Tax Management.