Tax avoidance among sharia- and non-sharia-compliant companies: Evidence from Indonesia

Hidayah Asfaro Saragih, Dodik Siswantoro, Miranti Kartika Dewi

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

Abstract

This study analyzes the differences in the tax avoidance levels of Sharia- and non- Sharia-compliant companies in Indonesia. For the purpose, the Sharia-compliant companies were determined according to the Indonesia Sharia Stock Index. Based on a panel data regression analysis of 89 companies (445 observations) from 2011 to 2015, it was found that the non-Sharia compliant companies had higher tax avoidance levels compared to their Sharia-compliant counterparts.

Original languageEnglish
Title of host publicationContemporary Research in Accounting
Subtitle of host publicationAn Indonesian Context
PublisherNova Science Publishers, Inc.
Pages107-118
Number of pages12
ISBN (Electronic)9781536166446
ISBN (Print)9781536162790
Publication statusPublished - 1 Jan 2019

Keywords

  • Non-Sharia
  • Sharia
  • Tax avoidance

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