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Sopriyanti, Mita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Analisis Perpajakan atas Berbagai Sumber Penghasilan Berdasarkan Literatur Riview Tahun 2015-2025 Sopriyanti, Mita; Prawira, Ida Farida Adi
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.9525

Abstract

Artikel ini mengkaji berbagai perlakuan pajak terhadap sumber penghasilan yang bervariasi berdasarkan tinjauan literatur antara tahun 2015 hingga 2025. Berbagai aspek perpajakan, termasuk pemahaman perpajakan, keadilan, diskriminasi, tarif pajak, sistem perpajakan, serta sanksi pajak, memiliki dampak signifikan terhadap persepsi dan perilaku wajib pajak dalam penghindaran pajak. Penelitian ini juga membahas efek dari tarif pajak marginal dan respons penghasilan dalam jangka panjang, serta implikasi dari kebijakan perpajakan terhadap kesejahteraan dan ketimpangan penghasilan. Penelitian ini menyoroti pentingnya kebijakan pajak yang optimal, termasuk perpajakan bagi individu, atlet profesional, dan pengusaha, serta bagaimana desain pajak dapat memengaruhi pasar tenaga kerja dan produktivitas. Selain itu, artikel ini menelaah respons terhadap penghindaran pajak berdasarkan distribusi penghasilan serta dampak dari kebijakan pajak terhadap pengalihan keuntungan perusahaan secara internasional. Hasil analisis menggunakan pendekatan literatur riview menunjukan bahwa dari 44 artikel yang dianalisis terdapat 32 artikel terindeks scopus yang pembahasanya relevan dengan teman penelitian ini, adapun tahun 2024 menjadi puncak banyaknya peneliti yang mempublikasikan penelitian terkait perpajakan sumber penghasilan. Dengan menggunakan berbagai metodologi yang diterapkan dalam literatur, artikel ini bertujuan untuk memberikan wawasan yang lebih mendalam mengenai dampak kebijakan perpajakan terhadap berbagai kelompok sumber penghasilan, dan kontribusinya terhadap perekonomian serta sistem perpajakan yang berkelanjutan.
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 Fitriana Fitriana Ida Farida Adi Prawira Santoso, Rachmat Agus