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All Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Accounting Research Unit (ARU JOURNAL)
Sifaiyya, Yustisia
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Economics, Econometrics & Finance

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Mapping the Trends and Developments in Property Tax Research: A Bibliometric and Network Visualization Analysis with VOSviewer Sifaiyya, Yustisia; Andriani, Sri
Accounting Research Unit (ARU Journal) Vol 5 No 2 (2024): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol5iss2pp101-110

Abstract

Penelitian ini bertujuan untuk mengetahui trend dan perkembangan riset pajak properti dengan metode campuran, yaitu metode kuantitatif pada studi bibliometrik dan metode kualitatif pada literature review. Sumber pengambilan data berasal dari penelusuran jurnal nasional dan internasional terindeks Emerald, Springer, dan Scopus melalui aplikasi Publish of Perish. Teknik analisis data meliputi; (1) memetakan trend dan perkembangan riset pajak properti menggunakan studi bibliometrik dengan software algoritma VOSviewer; dan (2) memetakan trend dan perkembangan pajak properti menggunakan literature review. Hasil penelitian menunjukkan bahwa berdasarkan studi bibliometrik VOSviewer, penelitian seputar trend dan perkembangan riset pajak properti terbagi menjadi 8 kluster dan 8 item topik setelah dilakukan penyaringan. Topik tersebut juga akan dijelaskan secara lengkap pada literature review. Implikasi dan kontribusi dari penelitian ini adalah untuk membandingkan topik-topik yang sering diteliti oleh peneliti lain, sehingga dapat digunakan sebagai referensi bagi peneliti berikutnya.
Property Tax Research on Tax Rate Systems and Policies: Scopus and Sinta Indexed Journals Sifaiyya, Yustisia; Andriani, Sri
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1416

Abstract

This study aims to determine the development of research related to property tax on the tax rate system and policy from 2000 to 2024. The method in this study is mixed methods, where quantitative research uses VOSviewer can describe how authors, keywords, and publications relate to each other. Thus, it helps researchers understand the research landscape and determine research paths that can have a significant impact. And qualitative with systematic literature review which is approach collects data and references from previous journals or articles. The findings in this study indicate an increase in the trend and number of publications on the topic of property tax. This study identifies a high preference for certain topics related to property tax in particular (tax system, tax rates, tax revenues, and local government) which is accompanied by the problem of property tax revenues that support local government into pros and cons and has the potential for further research.  However, this study has opened up opportunities for other researchers to further explore the development of research related to property tax and the government in considering the use of digitalization as a tax collection system.
Co-Authors Sri Andriani