Determinants of transfer pricing decision in Malaysian multinational companies.

Determinants of transfer pricing decision in Malaysian multinational companies.

This study done is to investigate the determination namely debt covenants, foreign ownership, tax avoidance and company size of transfer pricing decision in Multinational companies in Malaysia. In order to achieve this, the study applied descriptive study and secondary sources were used to collect d...

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Main Author: Eisah Asmai Husna, Muttadin
Format: Thesis
Language:eng
eng
Published: 2023
Subjects:
HG Finance
HJ Public Finance
Online Access:https://etd.uum.edu.my/10708/1/s828696_01.pdf
https://etd.uum.edu.my/10708/2/s828696_02.pdf
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id my-uum-etd.10708
record_format uketd_dc
spelling my-uum-etd.107082023-10-30T03:04:10Z Determinants of transfer pricing decision in Malaysian multinational companies. 2023 Eisah Asmai Husna, Muttadin Ghazali, Mohamad Zulkurnai College of Business (COB) College of Business HG Finance HJ Public Finance This study done is to investigate the determination namely debt covenants, foreign ownership, tax avoidance and company size of transfer pricing decision in Multinational companies in Malaysia. In order to achieve this, the study applied descriptive study and secondary sources were used to collect data. The study used hypothesis testing research using 30 samples data gained from Bursa Malaysia during year 2020 and 2021. The results of this study conclude that none of the determination namely debt covenants, foreign ownership, tax avoidance and company size have significant relationship towards transfer pricing decisions in Multinational companies in Malaysia. This research aims to assist investors, auditors, and the policy makers in identifying factors that will lead multinational company to engage in transfer pricing practices and knowing which areas they should focus on when making investment decisions, during audit procedures, and for the government to improve transfer pricing regulations in Malaysia. 2023 Thesis https://etd.uum.edu.my/10708/ https://etd.uum.edu.my/10708/1/s828696_01.pdf text eng 2026-04-30 staffonly https://etd.uum.edu.my/10708/2/s828696_02.pdf text eng public other masters Universiti Utara Malaysia
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Ghazali, Mohamad Zulkurnai
topic HG Finance
HJ Public Finance
spellingShingle HG Finance
HJ Public Finance
Eisah Asmai Husna, Muttadin
Determinants of transfer pricing decision in Malaysian multinational companies.
description This study done is to investigate the determination namely debt covenants, foreign ownership, tax avoidance and company size of transfer pricing decision in Multinational companies in Malaysia. In order to achieve this, the study applied descriptive study and secondary sources were used to collect data. The study used hypothesis testing research using 30 samples data gained from Bursa Malaysia during year 2020 and 2021. The results of this study conclude that none of the determination namely debt covenants, foreign ownership, tax avoidance and company size have significant relationship towards transfer pricing decisions in Multinational companies in Malaysia. This research aims to assist investors, auditors, and the policy makers in identifying factors that will lead multinational company to engage in transfer pricing practices and knowing which areas they should focus on when making investment decisions, during audit procedures, and for the government to improve transfer pricing regulations in Malaysia.
format Thesis
qualification_name other
qualification_level Master's degree
author Eisah Asmai Husna, Muttadin
author_facet Eisah Asmai Husna, Muttadin
author_sort Eisah Asmai Husna, Muttadin
title Determinants of transfer pricing decision in Malaysian multinational companies.
title_short Determinants of transfer pricing decision in Malaysian multinational companies.
title_full Determinants of transfer pricing decision in Malaysian multinational companies.
title_fullStr Determinants of transfer pricing decision in Malaysian multinational companies.
title_full_unstemmed Determinants of transfer pricing decision in Malaysian multinational companies.
title_sort determinants of transfer pricing decision in malaysian multinational companies.
granting_institution Universiti Utara Malaysia
granting_department College of Business (COB)
publishDate 2023
url https://etd.uum.edu.my/10708/1/s828696_01.pdf
https://etd.uum.edu.my/10708/2/s828696_02.pdf
_version_ 1783729408156106752

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