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DUA DEKADE PAJAK KARBON: ANALISIS BIBLIOMETRIK MENGGUNAKAN R BIBLIOSHINY Yudithia Mega Gumilang; Siti Mutmainah; Hamdan Adhymaz Pratama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.09.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i09.p02

Abstract

Pajak karbon telah menjadi instrumen kebijakan utama dalam upaya mitigasi perubahan iklim dan transisi menuju ekonomi hijau. Penelitian ini bertujuan untuk menganalisis tren publikasi, kolaborasi akademik, dan perkembangan topik penelitian mengenai pajak karbon menggunakan metode analisis bibliometrik. Data diperoleh dari database Scopus, mencakup publikasi dari tahun 2004 hingga 2024, yang dianalisis menggunakan perangkat lunak Biblioshiny. Hasil penelitian menunjukkan bahwa jumlah publikasi mengenai pajak karbon meningkat secara signifikan dalam dua dekade terakhir, dengan dominasi kontribusi dari negara-negara maju seperti China, Amerika Serikat, dan Jerman. Analisis jaringan kata kunci mengungkapkan bahwa pajak karbon sering dikaitkan dengan pengendalian emisi, kebijakan lingkungan, dan dampak ekonomi. Selain itu, peta tematik menunjukkan bahwa pajak karbon merupakan tema dasar dalam penelitian, tetapi masih memerlukan pengembangan lebih lanjut, terutama dalam implementasi kebijakan dan efektivitasnya terhadap pertumbuhan ekonomi dan keberlanjutan. Penelitian ini menegaskan bahwa pajak karbon bukan hanya instrumen fiskal untuk pengurangan emisi, tetapi juga berperan penting dalam mendorong inovasi teknologi hijau dan perencanaan kebijakan lingkungan yang lebih efektif.Carbon taxation has become a key policy instrument in climate change mitigation and the transition to a green economy. This study aims to analyze publication trends, academic collaboration, and research topic development related to carbon taxation using bibliometric analysis. Data were obtained from the Scopus database, covering publications from 2004 to 2024, and analyzed using Biblioshiny software. The results indicate a significant increase in carbon taxation publications over the past two decades, with major contributions from China, the United States, and Germany. Keyword network analysis reveals that carbon taxation is frequently associated with emission control, environmental policy, and economic impact. Furthermore, thematic mapping shows that carbon taxation is a basic theme in research but requires further exploration, particularly in policy implementation and its effectiveness in economic growth and sustainability. The findings suggest that carbon taxation is not merely a fiscal instrument for emission reduction but also plays a crucial role in driving green technology innovation and shaping more effective environmental policy frameworks.
DETERMINANTS OF MANDATORY E-BUPOT 21/26 CORETAX SYSTEM SUCCESS Yudithia Mega Gumilang; Siti Mutmainah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2805

Abstract

The implementation of integrated digital tax administration systems is a key strategy for improving public service quality and tax compliance in Indonesia. As part of this reform, the electronic tax deduction receipt (e-Bupot) 21/26 has been integrated into the Coretax platform and is mandatory for taxpayers. Despite its strategic role, the early implementation of this system has revealed several challenges related to system performance, information reliability, and the availability of user support services, raising concerns about its actual success from the user’s perspective. This study evaluates the success of the e-Bupot 21/26 by applying the DeLone and McLean Information System Success Model in a mandatory use context. The analysis focuses on system quality, information quality, service quality, user satisfaction, and perceived net benefits. Using a quantitative survey, primary data were collected from users who actively use the system for tax withholding and reporting. The findings indicate that system success in a mandatory environment is not determined solely by technical performance but is strongly influenced by reliable information and responsive service support, which enhance user satisfaction and perceived benefits.