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p-Index From 2021 - 2026
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All Journal West Science Business and Management West Science Accounting and Finance
Anton Susilo
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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E-Invoicing in Tax Accounting: A Bibliometric Analysis of Research Trends (2005–2026) Loso Judijanto; Anton Susilo
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2747

Abstract

This study aims to examine the development and intellectual structure of research on e-invoicing in tax accounting through a bibliometric analysis covering the period 2005–2026. Data were collected from the Scopus database using relevant keywords related to electronic invoicing and digital taxation. The dataset was analyzed using VOSviewer to map publication trends, keyword co-occurrence, thematic evolution, and research clusters. The results indicate that e-invoicing has emerged as a central theme closely linked to taxation, digital transformation, and compliance systems, particularly in the context of value-added tax (VAT). The findings also reveal a clear evolution of research focus, from early discussions on transactional and operational aspects toward more recent emphasis on digital reporting requirements, regulatory frameworks, and platform-based taxation. Density analysis shows that while core themes such as taxation and digitalization are well-established, emerging areas including decision-making, sector-specific applications, and advanced technologies remain underexplored. This study contributes to the literature by providing a comprehensive mapping of the field and identifying future research opportunities, particularly in integrating interdisciplinary perspectives and emerging digital technologies to enhance tax system effectiveness.
Supply Chain Management: A Bibliometric Mapping of Research Clusters and Scholarly Influence Loso Judijanto; Anton Susilo
West Science Business and Management Vol. 4 No. 01 (2026): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v4i01.2769

Abstract

This study aims to map the intellectual structure and scholarly influence of Supply Chain Management research through a bibliometric approach. Data were collected from the Scopus database and analyzed using VOSviewer to examine keyword co-occurrence, co-citation networks, and thematic evolution. The results reveal that supply chain management remains a central and highly interconnected research domain, with major clusters encompassing sustainability, digital transformation, risk management, and operational performance. Overlay visualization indicates a temporal shift from traditional themes such as risk assessment and operational efficiency toward emerging topics including artificial intelligence, blockchain, machine learning, and Industry 4.0. Density analysis further highlights that while core concepts such as supply chain management and decision making are well-established, newer areas related to digital technologies and sustainability continue to gain traction. The study also identifies influential scholarly contributions and global research patterns, reflecting the increasing interdisciplinarity of the field. The findings suggest that contemporary SCM research is transitioning toward a more integrated paradigm that combines technological innovation, environmental sustainability, and strategic competitiveness. This study contributes by providing a comprehensive overview of research clusters and offering directions for future studies in advancing resilient and sustainable supply chains.
Co-Authors Loso Judijanto