Samitah, S. (2018). My Say: Tax Implications of Mergers and Acquisitions in Malaysia. The Edge Malaysia.
https://www.theedgemarkets.com/article/my-say-tax-implications-mergers-and-acquisitions-malaysia

has been cited by the following article:

• TITLE: Tax Administrators’ Perception of Corporate Merger and Acquisition Investment Decision in Malaysia

  AUTHORS: Shahnaz Noorul Amin, Zuberi Iddy, Abu Sofian Yaacob

  KEYWORDS: Peer Influence, Perceived Behavioural Control, Merger & Acquisition

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.12 No.3, March 31, 2022

  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.