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All Journal Trikonomika: Jurnal Ekonomi Jurnal Riset Akuntansi Kontemporer
Tanzil, Nanny
Unknown Affiliation
Economics, Econometrics & Finance

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CORPORATE TAX MANAGEMENT BEHAVIOUR DURING INITIAL PUBLIC OFFERING PROCESS: EVIDENCE FROM INDONESIA Pamungkas, Dikdik; Tanzil, Nanny; Kasma, Juan
TRIKONOMIKA Vol 24 No 2 (2025): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v24i2.17312

Abstract

Tax management refers to strategies employed by companies or individuals to manage tax obligations efficiently, particularly during the Initial Public Offering (IPO) process. Corporate tax management behavior is measured using the Effective Tax Rate (ETR). This study uses secondary data from 78 companies that conducted IPOs in 2023 and published prospectus reports for three years prior to the IPO. Panel data regression with the Common Effect Model (CEM) is applied for analysis. The findings indicate significant changes in corporate tax management behavior during the IPO process. Leverage, firm size, profitability, and auditor changes positively influence tax management practices, while investment bank reputation has a negative effect. The study concludes that higher leverage, larger firm size, and greater profitability are associated with lower ETRs, indicating more aggressive tax management, whereas reputable investment banks tend to reduce such aggressive behavior.
STRATEGIC MANAGEMENT ACCOUNTING AND COMPETITIVE ADVANTAGE: A SCOPUS BIBLIOMETRIC ANALYSIS Aulia, Amira; Soenaria, Syaiful; Tanzil, Nanny
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43073

Abstract

This study addresses the limited understanding of the intellectual structure and evolution of research on strategic management accounting (SMA) and competitive advantage. The study aims at mapping key themes and emerging directions in this field. Using a bibliometric approach, 159 Scopus-indexed documents were analyzed through co-word and thematic mapping techniques. The findings show increased publication growth after 2018 and reveal a dual structure: a traditional core focused on cost and competition, and an emerging stream linking SMA to decision-making and performance. The study implies that SMA is evolving as an information capability, while AI, supply chain, and sustainability remain promising research areas.
Co-Authors Aulia, Amira Kasma, Juan Pamungkas, Dikdik Soenaria, Syaiful