Abstract
The fifinancial 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.
Keywords: Tax avoidance, Initial public offering (IPO), Peformance, Tax
planning
Nama Prosiding : Complex, Intelligent and Software Intensive Systems
ISSN : 2367-3370
Tahun : 2021
Peneliti : Kiryanto,, Mutoharoh, SE., M.Sc, Zaenuddin,,
Diunggah tanggal : Selasa, 2022-04-26