Muhammad Iqbal Pratama
Universitas Pendidikan Indonesia

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Tax management research 2010–2025: a bibliometric and thematic evolution analysis Haidar Faiz Rabbani; Adhitya Krisna Murti; Muhammad Handihandana; Muhammad Iqbal Pratama; Mimin Widaningsih
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 2 (2026): Agustus 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i2.17191

Abstract

This study addresses the fragmented and single-database dependent nature of existing bibliometric reviews in tax management research, which limits comprehensive understanding of the field’s intellectual structure. The objective is to map the thematic evolution and research landscape of tax management from 2010 to 2025 through a comparative cross-database analysis. The method employs bibliometric and co-word analysis using VOSviewer on 150 publications indexed in both Scopus and Google Scholar, examining publication trends, citation patterns, and keyword co-occurrence networks. Unlike prior studies restricted to a single indexing platform, this research integrates multiple databases to provide a more inclusive representation of scholarly output. The results reveal 3,106 total citations with an average of 103.53 citations per paper, an h-index of 16, and five distinct thematic clusters covering administrative operations, firm-level empirical analysis, financial characteristics, governance and tax planning, and the central theme of tax management. Temporal overlay shows a shift from governance-focused inquiries (2019–2020) toward empirical and context-sensitive studies (2022–2023). Density mapping identifies high research concentration on core concepts, while corporate governance, earnings management, and firm-level financial attributes remain underexplored. The conclusion confirms that tax management research has matured into a technologically engaged and institutionally complex field, yet significant gaps persist. Future research should adopt cross-database frameworks, investigate the impact of emerging technologies such as artificial intelligence and blockchain, and prioritize country-specific comparative studies in emerging economies.