The prediction of transfer pricing manipulation among public listed companies in Malaysia / Adzhamsyah Abdul Hamid, Roshayani Arshad and Nur Farahah Mohd Pauzi.
Transfer pricing has become one of the main issues in the Malaysian tax perspectives since the pioneer legal case has proven to attract more scrutiny and supervision of the related authorities. In 2012, the comprehensive act by the Inland Revenue board to replace the Transfer Pricing Guidelines 2007...
Saved in:
Main Authors: | , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Universiti Teknologi MARA Cawangan Selangor
2015
|
Subjects: | |
Online Access: | http://ir.uitm.edu.my/id/eprint/30643/2/AJ_ADZHAMSYAH%20ABDUL%20HAMID%20MAR%20B%2016.pdf http://ir.uitm.edu.my/id/eprint/30643/ http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/576 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my.uitm.ir.30643 |
---|---|
record_format |
eprints |
spelling |
my.uitm.ir.306432020-06-03T03:07:47Z http://ir.uitm.edu.my/id/eprint/30643/ The prediction of transfer pricing manipulation among public listed companies in Malaysia / Adzhamsyah Abdul Hamid, Roshayani Arshad and Nur Farahah Mohd Pauzi. Abdul Hamid, Adzhamsyah Arshad, Roshayani Mohd Pauzi, Nur Farahah HD Industries. Land use. Labor Management. Industrial Management Transfer pricing has become one of the main issues in the Malaysian tax perspectives since the pioneer legal case has proven to attract more scrutiny and supervision of the related authorities. In 2012, the comprehensive act by the Inland Revenue board to replace the Transfer Pricing Guidelines 2007is believed to curb any manipulation and malpractice among related party transactions. This study aims to examine the relationships between three risk indicators of transfer pricing and the probability of transfer mispricing practices among Public Listed Companies (PLCs) in Malaysia. Using a micro backward-looking approach for seventy companies consisting of 350 firm-years provides evidence that the number of tax haven subsidiaries and gross profit margin affected the extent of Effective Tax Rate yielded. These findings show that transfer pricing practices among PLCs may amount to a serious tax evasion scheme if the practices are not properly controlled and monitored by the authorities. Universiti Teknologi MARA Cawangan Selangor 2015-06 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/30643/2/AJ_ADZHAMSYAH%20ABDUL%20HAMID%20MAR%20B%2016.pdf Abdul Hamid, Adzhamsyah and Arshad, Roshayani and Mohd Pauzi, Nur Farahah (2015) The prediction of transfer pricing manipulation among public listed companies in Malaysia / Adzhamsyah Abdul Hamid, Roshayani Arshad and Nur Farahah Mohd Pauzi. Management & Accounting Review, 15 (1). pp. 1-22. ISSN 1675-4077 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/576 |
institution |
Universiti Teknologi Mara |
building |
Tun Abdul Razak Library |
collection |
Institutional Repository |
continent |
Asia |
country |
Malaysia |
content_provider |
Universiti Teknologi Mara |
content_source |
UiTM Institutional Repository |
url_provider |
http://ir.uitm.edu.my/ |
language |
English |
topic |
HD Industries. Land use. Labor Management. Industrial Management |
spellingShingle |
HD Industries. Land use. Labor Management. Industrial Management Abdul Hamid, Adzhamsyah Arshad, Roshayani Mohd Pauzi, Nur Farahah The prediction of transfer pricing manipulation among public listed companies in Malaysia / Adzhamsyah Abdul Hamid, Roshayani Arshad and Nur Farahah Mohd Pauzi. |
description |
Transfer pricing has become one of the main issues in the Malaysian tax perspectives since the pioneer legal case has proven to attract more scrutiny and supervision of the related authorities. In 2012, the comprehensive act by the Inland Revenue board to replace the Transfer Pricing Guidelines 2007is believed to curb any manipulation and malpractice among related party transactions. This study aims to examine the relationships between three risk indicators of transfer pricing and the probability of transfer mispricing practices among Public Listed Companies (PLCs) in Malaysia. Using a micro backward-looking approach for seventy companies consisting of 350 firm-years provides evidence that the number of tax haven subsidiaries and
gross profit margin affected the extent of Effective Tax Rate yielded. These findings show that transfer pricing practices among PLCs may amount to a serious tax evasion scheme if the practices are not properly controlled
and monitored by the authorities. |
format |
Article |
author |
Abdul Hamid, Adzhamsyah Arshad, Roshayani Mohd Pauzi, Nur Farahah |
author_facet |
Abdul Hamid, Adzhamsyah Arshad, Roshayani Mohd Pauzi, Nur Farahah |
author_sort |
Abdul Hamid, Adzhamsyah |
title |
The prediction of transfer pricing manipulation among public listed companies in Malaysia / Adzhamsyah Abdul Hamid, Roshayani Arshad and Nur Farahah Mohd Pauzi. |
title_short |
The prediction of transfer pricing manipulation among public listed companies in Malaysia / Adzhamsyah Abdul Hamid, Roshayani Arshad and Nur Farahah Mohd Pauzi. |
title_full |
The prediction of transfer pricing manipulation among public listed companies in Malaysia / Adzhamsyah Abdul Hamid, Roshayani Arshad and Nur Farahah Mohd Pauzi. |
title_fullStr |
The prediction of transfer pricing manipulation among public listed companies in Malaysia / Adzhamsyah Abdul Hamid, Roshayani Arshad and Nur Farahah Mohd Pauzi. |
title_full_unstemmed |
The prediction of transfer pricing manipulation among public listed companies in Malaysia / Adzhamsyah Abdul Hamid, Roshayani Arshad and Nur Farahah Mohd Pauzi. |
title_sort |
prediction of transfer pricing manipulation among public listed companies in malaysia / adzhamsyah abdul hamid, roshayani arshad and nur farahah mohd pauzi. |
publisher |
Universiti Teknologi MARA Cawangan Selangor |
publishDate |
2015 |
url |
http://ir.uitm.edu.my/id/eprint/30643/2/AJ_ADZHAMSYAH%20ABDUL%20HAMID%20MAR%20B%2016.pdf http://ir.uitm.edu.my/id/eprint/30643/ http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/576 |
_version_ |
1685650685439246336 |
score |
13.159267 |