Skip to main content
Muhammad Dahlan

Mr Muhammad Dahlan


Graduate Tutor

Cardiff Business School


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 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.

Before coming to Cardiff, I hold degrees as follows:

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

Master of Taxation - The University of Denver, USA

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



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.


BS2517 - Performance and Financial Management


2018 - 2021 : Tax auditor team leader at the Indonesian tax authority (DGT)

2017 - 2018 : Staff at the Directorate of Business Process Transformation (DGT)

2014 - 2017 : Tax auditor team member at DGT

Honours and awards

2023 : People's Choice Award for poster presentation at the Breaking Boundaries Conference 2023

2021 : Awardee of the Indonesia Endowment Fund for Education (LPDP), full PhD scholarship at Cardiff University.

2016 : Awardee of the Scholarship Program for Strengthening the Reforming Institution (SPIRIT) funded by the World Bank, full master degree scholarship at the University of Denver, USA. 

Research themes


  • Taxation law
  • Auditing and accountability
  • Public administration
  • Taxation accounting