The Effect of Tax Compliance and Financial Statement Quality on the Initial Public Offering (IPO) Readiness of MSMEs
DOI:
https://doi.org/10.59890/ijefbs.v4i3.7Keywords:
Tax Compliance, Financial Statement Quality, IPO Readiness, MSMEs, Financial TransparencyAbstract
This research aims to analyze the influence of tax compliance and financial statement quality on the Initial Public Offering (IPO) readiness of Micro, Small, and Medium Enterprises (MSMEs). By examining these variables, this study contributes to knowledge regarding the financial maturity and regulatory adherence required for MSME capital market expansion. This study employs a quantitative approach, utilizing data collected from [Number] MSMEs in [Location] during the 2023 to 2025 observation period. Data analysis is performed using multiple regression analysis. Preliminary results indicate that both tax compliance and high-quality financial reporting significantly improve IPO readiness. These findings offer critical implications for MSME owners and regulators in enhancing corporate transparency.
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