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 language | English |
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Title of host publication | Contemporary Research in Accounting |
Subtitle of host publication | An Indonesian Context |
Publisher | Nova Science Publishers, Inc. |
Pages | 107-118 |
Number of pages | 12 |
ISBN (Electronic) | 9781536166446 |
ISBN (Print) | 9781536162790 |
Publication status | Published - 1 Jan 2019 |
Keywords
- Non-Sharia
- Sharia
- Tax avoidance