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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Indonesian Journal of Economics, Social, and Humanities BALANCE Jurnal Akuntansi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) IIJSE
Sony Devano
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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A Comparative Bibliometric Analysis of Tax Compliance Research in Developed and Developing Countries (2014–2024) Menno Bire, Mona Anjali Hana; Devano, Sony; Herdianty, Selly
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study aims to conduct a comparative analysis of trends, collaborations, and research frameworks on tax compliance in developed and developing countries from 2014 to 2024. The research sample comprises 109 articles on tax compliance from developed countries and 758 from developing countries, identified in the Scopus database using the PRISMA approach. This study uses bibliometric analysis with the RStudio tool to identify the evolution of themes, author and institutional networks, and keyword visualisation and citation patterns. The results show that developed countries publish more articles on tax administration systems, governance stability, and economic structure analysis. In contrast, developing countries focus more on governance issues, corruption challenges, the information sector, and institutional capacity. In addition, there are disparities in the participation of developing countries in global research networks, including differences in topic emphasis and international collaboration. This study emphasises the importance of integrating qualitative and quantitative analysis to improve understanding of structural issues related to tax compliance and to inform future tax policy strategies.
Carbon Tax : Potential For State Revenue And Potential For Carbon Emission Reduction In Indonesia Al Maliki, Muhamad Aburizal; Devano, Sony; Muhlisin, Arif
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9170

Abstract

This study aims to analyze the potential impact of carbon tax implementation on state revenue and carbon emission reduction in Indonesia. Using a mixed-methods approach that combines both qualitative and quantitative methods, data were collected through interviews and document analysis. The results indicate that implementing a carbon tax in Indonesia holds significant potential for increasing state revenue. By applying the calculation formula namely Revenue = Carbon Emissions × Tax Rate, the estimated state revenue would reach approximately IDR 123.86 trillion for the period of 2018–2022, assuming a carbon tax rate of IDR 30,000 per ton CO₂e is applied nationally. This finding suggests that carbon tax can function not only as an environmental control instrument but also as a strategic alternative source of state financing in the transition toward a green economy. Additionally, the carbon tax has the potential to reduce carbon emissions. Based on the OECD (2022) study, each €10/ton CO₂e increase results in a 1.5% decrease in emissions, implying an emission-price elasticity (dE/dP) of -0.15. If Indonesia implements a tax rate equivalent to €30/ton CO₂e, the theoretical emission reduction could reach 4.5%. This level of elasticity demonstrates that a carbon tax policy could serve as an effective instrument for gradual emission reduction, particularly when expanded to major sectors such as energy, transportation, and land-use change.
Co-Authors Affardi, Chirmala Wisnu Permata Agus Puji Priyono Ahmad Zakie Mubarrok Al Maliki, Muhamad Aburizal Daris, Fiki Taufik Devianti Yunita Dewa Ayu Rahyuni Dyah Sisca Putri Pramesti Eldi Puji Resza Fahreza Gadjali Rahim Faza Nisasilmi Nasuha Febrianti, Monica Dwianita Harahap, Devianti Yunita Herdianti, Selly Herdianti Herdianty, Selly Ilyas, Harry Tubagus Maulana, Fajar Memed Sueb Menno Bire, Mona Anjali Hana Muhlisin, Arif Nanny Dewi Tanzil Nisa Khaerin Nova Nurul Intan Okci Pratiwi Poppy Sofia Koeswayo Putri, Muthi Aruni Rachmah Wulandari Tinambunan Rahyuni, Dewa Ayu Riyani, Rita Nurul Rizki Alaika Selly Herdianti Sembiring, Rinawati Soenaria, Syaiful Rahman Sugiono Poulus Tanzil , Nanny DewiTanzil Tettet Fitrijanti Winarningsih, Srihadi