Skip to main content
 Muhammad Dahlan

Muhammad Dahlan

Research student, Cardiff Business School


I am a PhD candidate at Cardiff Business School in Accounting and Finance stream. My research interest is in the area of profit shifting behavior of the multinational 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.

Educational background:

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

Master of Taxation (M.Tax) - The University of Denver, USA

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



Research interests

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. 


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

Funding source

Indonesia Endowment Fund for Education (LPDP)


Kevin Holland

Professor Kevin Holland

Professor of Accounting and Taxation

Dennis De Widt

Dr Dennis De Widt

Senior Lecturer in Accounting and Finance

Areas of expertise