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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Media Jurnal Informatika Golden Ratio of Finance Management Golden Ratio of Social Science and Education Golden Ratio of Auditing Research Agrita Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Goodwood Akuntansi dan Auditing Reviu Jurnal Audit, Pajak, Akuntansi Publik
Santoso, Rachmat Agus
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Evolution of Academic Literature on Tax Regulation: A Bibliometric Approach 2015-2025 Sopriyanti, Mita; Santoso, Rachmat Agus; Fitriana, Fitriana
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.4589

Abstract

Purpose: This research aims to trace the development of literature related to tax regulations in various countries including articles published from 2015 to 2025 using bibliometric methods based on the analysis of Co-occurrence units All keywords, Bibliographic coupling unit country and documents. Methodology/approach: Bibliometric analysis methodology was conducted on 191 articles between 1976 and 2025. Data was obtained from Scopus meta data which was then analyzed using Vosviewer. Results/findings: In conclusion, the topic of "taxation" is most frequently discussed in academic articles. Indonesia is the country most involved in research on tax regulations. Furthermore, Ormeno-Perez's (2023) paper shares the most references with other papers, although it remains under-cited. Conclusion: The study reveals that “Taxation” dominates bibliometric research from 1976–2025, with Indonesia showing the strongest research linkage. These findings enrich taxation literature and highlight opportunities for further exploration of themes such as digital taxation, tax compliance, and tax justice. Limitations: Collaboration between researchers is still limited, meaning that there has not been much cooperation between authors on this topic. Some new documents have also not had much influence because they have not been published for a long time. In addition, this study only focuses on certain keywords, so there may be other tax topics that have not been covered. Contribution: This research helps map the development of tax studies during 2015–2025. The results can be a reference for further research, especially for those who want to explore new themes. This study also encouraged other researchers to collaborate more and expand tax research topics.
Co-Authors Anggraeni, Fauziah Anisa, Asti Sri Auliya, Nur Salsa Bahrul, Bahrul Bria, Valerianus Dachlan, Fitriana Devi, Rini Fitrianti Dian, Mochamad Ronald Fauziah, Hesti Febriani, Asri Firdausi, Qonita FITRI ANA Fitriana Fitriana Fitriana, F. Ghoriyyudin, Aghry Gulo, Nurdelima Halawa, Diperhatikan Heryana, Regina Putri Iskandarsyah, A Deni Kau, Sasmita Trimoelya Kurniawan, Sunny Agung Kuswara, Zakaria Lila Mayuri, Ni Kadek Luthfi, Dwi Manulang, Novrianti Marpaung, Wilson Masitoh, Imas Mayuri, Ni Kadek Lila Natasya, Anisha Nazara, Desman Serius Nugraha, Ramlan Indra Nur Hayati Nurachman, Indriyani Astuti Pasaribu, Marsel Rahmat, Faisal Rukhviyanti, Novi Safitri, Sari Sopriyanti, Mita Suandani, Risma Sulastri Sulastri Yanti Hulu, Asesi Winda