Tax Administrators’ Perception of Corporate Merger and Acquisition Investment Decision in Malaysia ()
ABSTRACT
The study aims to look at the perception of tax administrators on the merger and acquisition (M & A) investment decision in
Malaysia based on planned behavior theory. A total of 88 Inland Revenue Board
Malaysia (IRBM) staff took part in the structured interviews. The result was
analyzed to examine the link between peer influence and perceived behavioral
control on behavioral intention to carry out a merger and acquisition. Results
show that perceived behavioral control is significantly and positively related to behavioral
intention while peer influence is weak yet a significant influence on
behavioral intention. This article is organized into four parts. The first part will discuss the
introduction. The author moved on to discuss the theoretical framework as the
second part of this article where theory of planned behavior and peer influence
and behavioral intention will be discussed in depth. The third part will be the
research methodology and the final part is recommendation and conclusion.
Share and Cite:
Amin, S. , Iddy, Z. and Yaacob, A. (2022) Tax Administrators’ Perception of Corporate Merger and Acquisition Investment Decision in Malaysia.
American Journal of Industrial and Business Management,
12, 420-427. doi:
10.4236/ajibm.2022.123024.
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