Corporate Tax Avoidance: Evidence From Trading and Services Companies
Table 1: Sample Selection Criteria
| Description | Number of companies |
| Trading and services companies listed in Bursa Malaysia | 191 |
| Less: Company with negative pre-tax income | (114) |
| Less: Company with missing data | (4) |
| Less: Delisting company from Bursa Malaysia | (2) |
| Less: Company that change its accounting period | (1) |
| Final sample | 70 |