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.
|Title of host publication||Contemporary Research in Accounting|
|Subtitle of host publication||An Indonesian Context|
|Publisher||Nova Science Publishers, Inc.|
|Number of pages||12|
|Publication status||Published - 1 Jan 2019|
- Tax avoidance