其他摘要：This study examined the effects of transfer pricing regulation and compliance on tax administration in Nigeria. The study made use of a descriptive type of survey research design. Questionnaire was used as the research instrument for data collation. Analyses were made with ordered logit regression, Pearson product moment correlation, and variance inflation factor (VIF) and white heteroskedasticity test. Ordered logit regression revealed that transfer pricing regulation had a tendency to significantly influence tax administration with z-values of 2.8931 (p=0.00381) while transfer pricing compliance had an insignificant effect of 0.016 with z-values of 0.1335 (p=0.89379) on tax administration in Nigeria at likelihood ratio test of Chi-square(2)= 25.7916 [0.0000]. Correlation result revealed a positive significant correlation of 0.273(p=0.003) between tax administration and transfer pricing regulation and insignificant relationship of 7.5% (p=0.432) between transfer pricing compliance and tax administration. Variance inflation factor indicated the absence of multicollinearity (VIF<10);heteroskedasticity test showed no heteroskedasticity in the model {P(Chi-square(5) > 1.738276)=0.884043}.The study concluded that there is poor administration of transfer pricing tax policy in Nigeria. It is, therefore, recommended that Federal Inland Revenue Service should put in place not only transfer pricing laws but adequate machinery in terms of human and technological capital coupled with sensitization on the applicability of the existing transfer pricing tax policy in Nigeria.
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