Cover Image

Determinants of transfer pricing audit selection among multinational enterprises (MNES) in Malaysia

International cross border transfer pricing is a subject that no multinational enterprises, regardless of size and location, can afford to ignore. In today’s economy where multinational enterprises play an increasingly prominent role, transfer pricing continues to be high on the agenda of tax admini...

Full description

Saved in:
Bibliographic Details
Main Author: Baharuddin, Juliana
Format: Thesis
Language:English
English
English
Published: 2020
Subjects:
HJ4771.6 Income Tax. Tax Returns.
Online Access:https://etd.uum.edu.my/9726/1/s825230_01.pdf
https://etd.uum.edu.my/9726/2/s825230_02.pdf
https://etd.uum.edu.my/9726/3/s825230_references.docx
https://etd.uum.edu.my/9726/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.etd.9726
record_format eprints
spelling my.uum.etd.97262022-08-15T03:04:53Z https://etd.uum.edu.my/9726/ Determinants of transfer pricing audit selection among multinational enterprises (MNES) in Malaysia Baharuddin, Juliana HJ4771.6 Income Tax. Tax Returns. International cross border transfer pricing is a subject that no multinational enterprises, regardless of size and location, can afford to ignore. In today’s economy where multinational enterprises play an increasingly prominent role, transfer pricing continues to be high on the agenda of tax administrations and taxpayer alike. Previous studies have shown that the selection of transfer pricing cases for audit in Malaysia was influenced by certain characteristics of the multinational enterprises. The objective of this study is to find out statistical evidence whether firm size, profitability margin, types of industry as well as tax incentives were still the influencing factors in the selection of transfer pricing audit. The findings from this study prove that the factors that were previously considered important are no more the main determinants of a case being selected. Economic circumstances which lead for a business restructuring or changes in characterization of entity might be considered in determining the audit cases. This study will help the tax authorities to identify the current audit case selection method. For taxpayers and tax practitioners, the findings from this research study will help them to identify risks and possible red-flags to be chosen for audit. In this way, taxpayers can be more prepared and better adhere to the prevailing pricing policy method at a consistent rate in line with domestic and international guidelines. 2020 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9726/1/s825230_01.pdf text en https://etd.uum.edu.my/9726/2/s825230_02.pdf text en https://etd.uum.edu.my/9726/3/s825230_references.docx Baharuddin, Juliana (2020) Determinants of transfer pricing audit selection among multinational enterprises (MNES) in Malaysia. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
English
topic HJ4771.6 Income Tax. Tax Returns.
spellingShingle HJ4771.6 Income Tax. Tax Returns.
Baharuddin, Juliana
Determinants of transfer pricing audit selection among multinational enterprises (MNES) in Malaysia
description International cross border transfer pricing is a subject that no multinational enterprises, regardless of size and location, can afford to ignore. In today’s economy where multinational enterprises play an increasingly prominent role, transfer pricing continues to be high on the agenda of tax administrations and taxpayer alike. Previous studies have shown that the selection of transfer pricing cases for audit in Malaysia was influenced by certain characteristics of the multinational enterprises. The objective of this study is to find out statistical evidence whether firm size, profitability margin, types of industry as well as tax incentives were still the influencing factors in the selection of transfer pricing audit. The findings from this study prove that the factors that were previously considered important are no more the main determinants of a case being selected. Economic circumstances which lead for a business restructuring or changes in characterization of entity might be considered in determining the audit cases. This study will help the tax authorities to identify the current audit case selection method. For taxpayers and tax practitioners, the findings from this research study will help them to identify risks and possible red-flags to be chosen for audit. In this way, taxpayers can be more prepared and better adhere to the prevailing pricing policy method at a consistent rate in line with domestic and international guidelines.
format Thesis
author Baharuddin, Juliana
author_facet Baharuddin, Juliana
author_sort Baharuddin, Juliana
title Determinants of transfer pricing audit selection among multinational enterprises (MNES) in Malaysia
title_short Determinants of transfer pricing audit selection among multinational enterprises (MNES) in Malaysia
title_full Determinants of transfer pricing audit selection among multinational enterprises (MNES) in Malaysia
title_fullStr Determinants of transfer pricing audit selection among multinational enterprises (MNES) in Malaysia
title_full_unstemmed Determinants of transfer pricing audit selection among multinational enterprises (MNES) in Malaysia
title_sort determinants of transfer pricing audit selection among multinational enterprises (mnes) in malaysia
publishDate 2020
url https://etd.uum.edu.my/9726/1/s825230_01.pdf
https://etd.uum.edu.my/9726/2/s825230_02.pdf
https://etd.uum.edu.my/9726/3/s825230_references.docx
https://etd.uum.edu.my/9726/
_version_ 1743109556466089984
score 13.211869

Similar Items