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p-Index From 2020 - 2025
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All Journal Dinasti International Journal of Education Management and Social Science Journal of Applied Sciences in Accounting, Finance, and Tax
Haliza, Elza Fatika Nur
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Economics, Econometrics & Finance Education

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Understanding Tax Policy Research in Indonesia: A Bibliometric Perspective Perdana, Gusti Naufal Rizky; Haliza, Elza Fatika Nur
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i2.64-79

Abstract

This study aims to conduct a bibliometric analysis of tax policy in Indonesia, focusing on identifying research trends, dominant issues, and emerging research themes in this field. Data obtained from the Scopus database using the keywords "tax policy" and "Indonesia" were analyzed using bibliometric methods to depict the structure and research trends, while thematic approaches were employed to identify dominant themes. The results indicate a steady increase in the number of publications on tax policy in Indonesia, particularly in the last five years. Specifically, in 2020 there will be 8 documents, in 2022 there will be 9 documents and in 2023 there will be 18 documents. The analysis also identifies the authors, affiliations, and countries that contribute most to this research, as well as the most common document types and subject areas. The most frequently cited articles in the context of tax policy in Indonesia are also outlined. Furthermore, visualization of concept relationships using VOSviewer software aids in identifying main themes and concept relationships in the literature. Thus, this study provides a comprehensive understanding of tax policy research in Indonesia, serving as a basis for further research and aiding policymakers in understanding key issues related to the tax system in the country.
Understanding Tax Policy Research in Indonesia: A Bibliometric Perspective Perdana, Gusti Naufal Rizky; Haliza, Elza Fatika Nur
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i2.64-79

Abstract

This study aims to conduct a bibliometric analysis of tax policy in Indonesia, focusing on identifying research trends, dominant issues, and emerging research themes in this field. Data obtained from the Scopus database using the keywords "tax policy" and "Indonesia" were analyzed using bibliometric methods to depict the structure and research trends, while thematic approaches were employed to identify dominant themes. The results indicate a steady increase in the number of publications on tax policy in Indonesia, particularly in the last five years. Specifically, in 2020 there will be 8 documents, in 2022 there will be 9 documents and in 2023 there will be 18 documents. The analysis also identifies the authors, affiliations, and countries that contribute most to this research, as well as the most common document types and subject areas. The most frequently cited articles in the context of tax policy in Indonesia are also outlined. Furthermore, visualization of concept relationships using VOSviewer software aids in identifying main themes and concept relationships in the literature. Thus, this study provides a comprehensive understanding of tax policy research in Indonesia, serving as a basis for further research and aiding policymakers in understanding key issues related to the tax system in the country.
Mapping Research on Carbon Emissions in Sustainable Development Goals: A Bibliometric Analysis in Scopus Database Haliza, Elza Fatika Nur; Bang, Aldous Billezra; Gunawan, Hendra; Paselle, Enos
Dinasti International Journal of Education Management And Social Science Vol. 7 No. 1 (2025): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i1.5189

Abstract

The intensifying global climate change has made carbon emissions a strategic issue in the sustainable development agenda. Carbon emissions, which mostly come from fossil fuel combustion, urbanization, and industrial activities, are a major contributor to global warming. In the context of the Sustainable Development Goals (SDGs), particularly SDG 13 on climate action, controlling carbon emissions is crucial. This study aims to map research trends on carbon emissions in relation to the SDGs through a bibliometric approach. Data were collected from the Scopus database for the 2014–2024 period using the keywords ‘carbon emissions’ and ‘sustainable development goals,’ then analyzed using VOSviewer software. The results show a significant increase in the number of publications each year, with a sharp spike from 2019 to 2024. Bibliometric visualization shows that themes such as "sustainable development," "carbon emissions," and "renewable energy" are the main focus of attention in the literature. Institutions such as King Saud University and the Chinese Academy of Sciences demonstrate significant contributions to publications, while China, India, and Turkey are the countries with the highest number of publications. Network visualizations, topic development (overlay), and research density demonstrate strong relationships between topics and a shift in research focus from economic issues to sustainability solutions and climate change mitigation. This study makes a significant contribution to understanding the direction and dynamics of research related to carbon emissions within the SDGs framework, and helps academics and policymakers identify research gaps and potential cross-disciplinary collaborations to promote more sustainable development.
Co-Authors Bang, Aldous Billezra Gusti Naufal Rizky Perdana HENDRA GUNAWAN B11211055 Paselle, Enos