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Tax Avoidance and Performance: Initial Public Offering

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Complex, Intelligent and Software Intensive Systems (CISIS 2021)

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 278))

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Abstract

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.

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Authors and Affiliations

  1. Department Accounting of Economic Faculty, Universitas Islam Sultan Agung, Semarang, Indonesia

    Kiryanto,  Mutoharoh &  Zaenudin

Authors
  1. Kiryanto
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  2. Mutoharoh
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  3. Zaenudin
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Corresponding author

Correspondence to Kiryanto .

Editor information

Editors and Affiliations

  1. Department of Information and Communication Engineering, Fukuoka Institute of Technology, Fukuoka, Japan

    Leonard Barolli

  2. Department of Information Security Engineering, Soonchunhyang University, Asan, Korea (Republic of)

    Kangbin Yim

  3. Faculty of Bussiness Administration, Rissho University, Tokyo, Japan

    Tomoya Enokido

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Kiryanto, Mutoharoh, Zaenudin (2021). Tax Avoidance and Performance: Initial Public Offering. In: Barolli, L., Yim, K., Enokido, T. (eds) Complex, Intelligent and Software Intensive Systems. CISIS 2021. Lecture Notes in Networks and Systems, vol 278. Springer, Cham. https://doi.org/10.1007/978-3-030-79725-6_46

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