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All Journal E-JURNAL AKUNTANSI
Ira Irawati
Fakultas Ilmu Sosial dan Ilmu Politik Universitas Padjadjaran, Indonesia
Economics, Econometrics & Finance

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A Bibliometric Study on the Development of Research Related to Tax Compliance Factors in Indonesia I Wayan Boby Astagina Naghi; Ira Irawati; Darto Darto
E-Jurnal Akuntansi Vol 34 No 11 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p07

Abstract

This study aims to identify research trends and map the scholarly discourse on factors influencing tax compliance, with a particular focus on Indonesia. The objective is to provide a deeper understanding of the existing body of knowledge and highlight potential research gaps for future exploration. A total of 23 articles were retrieved from the Scopus database, subjected to specific selection criteria, and analyzed using bibliometric techniques with VOSviewer visualization, alongside a hermeneutic content analysis. The findings indicate that research on factors affecting tax compliance in Indonesia remains relatively limited. Commonly recurring keywords in the literature include ‘tax compliance,’ ‘tax awareness,’ ‘e-filing,’ and ‘tax sanctions.’ In contrast, less frequently studied topics encompass ‘perception of corruption,’ ‘gender,’ ‘religiosity,’ ‘uli'l-amr,’ ‘social norms,’ ‘traditional approach,’ ‘millennials,’ and ‘modernization of tax administration.’ The hermeneutic content analysis identifies four primary clusters of factors influencing tax compliance: taxpayer characteristics, environmental influences, governmental policies, and religiosity. The variation in research keywords, the scope of journal databases, and cross-country comparisons present valuable opportunities for future research directions.
Co-Authors Darto Darto I Wayan Boby Astagina Naghi