Tax Avoidance and Performance: Initial Public Offering

被引：0

作者：

Kiryanto ^{[1
]}

Mutoharoh ^{[1
]}

Zaenudin ^{[1
]}

机构：

[1] Univ Islam Sultan Agung, Dept Accounting, Econ Fac, Semarang, Indonesia

来源：

COMPLEX, INTELLIGENT AND SOFTWARE INTENSIVE SYSTEMS, CISIS-2021 | 2021年 / 278卷

关键词：

Tax avoidance; Initial public offering (IPO); Peformance; Tax planning; FIRM;

D O I：

10.1007/978-3-030-79725-6_46

中图分类号：

TP18 [人工智能理论];

学科分类号：

081104 ; 0812 ; 0835 ; 1405 ;

摘要：

The financial statements of companies that conduct initial public offering (IPO) will be more conservative (12.J. Account. Econ. 45:324-349). This study aims to analyze the impact of the Initial Public Offering (IPO) on the level of tax planning. In addition, this study also analyzes the level of tax planning before and after the initial public offering (IPO). The population of this research is manufacturing companies in Indonesia and purposive sampling is used for the sampling technique so that a sample of 14 companies is obtained with 56 data processed for 2 years. The results showed that this study was unable to prove that there were differences in the level of tax avoidance before and after the Initial Public Offering (IPO). However, the results showed that there were differences in performance before and after the implementation of the IPO.

引用

页码：464 / 472

页数：9

共 12 条

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