Ewch i’r prif gynnwys
 Muhammad Dahlan

Muhammad Dahlan

Myfyriwr ymchwil, Ysgol Busnes Caerdydd

Mae'r cynnwys hwn ar gael yn Saesneg yn unig.


I am a PhD candidate at Cardiff Business School in Accounting and Finance stream. My research interests are in the area of profit shifting behavior of the multinstional firms, mainly in developing countries, and its intersection between the tax audit. I hope my research brings new pespective of how the interests of multinationals and tax officials emerged and leads to the benefits of both parties.

Before coming to Cardiff, I hold degrees as follows:

BSc in Accounting - College of State Accountancy (STAN), Indonesia

M.Tax - the University of Denver, USA

MSc in Social Science Research Method (wtih Distinction), Cardiff University, UK 



Diddordebau ymchwil

My PhD project aims to explore MNEs' and tax auditors' behavior in relation to the BEPS Action Plan 8, 9, and 10 as stipulated by the OECD using a mixed-method approach. BEPS 8 - 10 deals with transfer pricing arrangements. I will incorporate the Theory of Planned Behavior and Theory of Motivational Postures as the bases of analysis. 


A Qualitative Analysis of Transfer Pricing Audits in Light of COVID-19 Disruptions: Indonesian Context (Scientax, 3(2), 227–247. https://doi.org/10.52869/st.v3i2.80) https://ejurnal.pajak.go.id/st/article/view/80 

Traethawd ymchwil

Understanding Indonesian Taxpayers' and Tax Auditors' Behaviour Towards Base Erosion and Profit Shifting (BEPS) Regime: A Mixed Method Approach

Ffynhonnell ariannu

Indonesia Endowment Fund for Education (LPDP)


Kevin Holland

Yr Athro Kevin Holland

Head of Accounting and Finance Section, Professor of Accounting and Taxation

Dennis De Widt

Dr Dennis De Widt

Lecturer in Accounting and Finance

Meysydd arbenigol