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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2023
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| 在线阅读: | https://etd.uum.edu.my/10708/1/s828696_01.pdf https://etd.uum.edu.my/10708/2/s828696_02.pdf |
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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 |