Analisis Bibliometrik Tax Compliance Publikasi Ilmiah Pada Tahun 2019 - 2024
DOI:
https://doi.org/10.47776/mizania.v5i1.1467Keywords:
Bibliometric, Tax Compliance, Tax Management, Tax PolicyAbstract
Kepatuhan pajak (tax compliance) merupakan salah satu isu penting dalam bidang ekonomi dan administrasi perpajakan yang terus menjadi fokus penelitian ilmiah. Penelitian ini bertujuan untuk menganalisis tren dan pola publikasi ilmiah terkait tax compliance dalam kurun waktu 2019 hingga 2024 melalui pendekatan bibliometrik. Data diperoleh dari basis data ilmiah terindeks internasional, menggunakan kata kunci spesifik yang relevan dengan tema penelitian. Analisis dilakukan dengan memetakan jumlah publikasi, identifikasi penulis, jurnal, institusi, negara asal, dan topik yang paling sering dibahas. Hasil penelitian menunjukkan bahwa publikasi mengenai tax compliance mengalami peningkatan signifikan selama periode tersebut, dengan fokus utama pada faktor sosial, teknologi, dan kebijakan yang memengaruhi kepatuhan pajak. Selain itu, negara berkembang menunjukkan kontribusi yang semakin besar dalam literatur terkait, mencerminkan perhatian global terhadap tantangan dan peluang dalam pengelolaan pajak. Studi ini memberikan wawasan penting bagi akademisi, pembuat kebijakan, dan praktisi untuk memahami perkembangan literatur tax compliance serta mengidentifikasi celah penelitian yang relevan untuk eksplorasi di masa depan.
Kata Kunci: Kepatuhan Pajak, Analisis Bibliometrik, Kebijakan Pajak, Pengelolaan Pajak.
Abstract
Tax compliance is an important issue in the fields of economics and tax administration that continues to be a focus of scientific research. This study aims to analyze the trends and patterns of scientific publications related to tax compliance from 2019 to 2024 using a bibliometric approach. Data were obtained from internationally indexed scientific databases, using specific keywords relevant to the research theme. The analysis was conducted by mapping the number of publications, identifying authors, journals, institutions, countries of origin, and the most frequently discussed topics. The results of the study indicate that publications on tax compliance have significantly increased during this period, with a primary focus on social, technological, and policy factors influencing tax compliance. Additionally, developing countries have shown an increasing contribution to the related literature, reflecting global attention to the challenges and opportunities in tax management. This study provides important insights for academics, policymakers, and practitioners to understand the development of tax compliance literature and identify relevant research gaps for future exploration.
Keywords: Tax Compliance, Bibliometric Analysis, Tax Policy, Tax Management.
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