Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal IIJSE
Menno Bire, Mona Anjali Hana
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
A Comparative Bibliometric Analysis of Tax Compliance Research in Developed and Developing Countries (2014–2024) Menno Bire, Mona Anjali Hana; Devano, Sony; Herdianty, Selly
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to conduct a comparative analysis of trends, collaborations, and research frameworks on tax compliance in developed and developing countries from 2014 to 2024. The research sample comprises 109 articles on tax compliance from developed countries and 758 from developing countries, identified in the Scopus database using the PRISMA approach. This study uses bibliometric analysis with the RStudio tool to identify the evolution of themes, author and institutional networks, and keyword visualisation and citation patterns. The results show that developed countries publish more articles on tax administration systems, governance stability, and economic structure analysis. In contrast, developing countries focus more on governance issues, corruption challenges, the information sector, and institutional capacity. In addition, there are disparities in the participation of developing countries in global research networks, including differences in topic emphasis and international collaboration. This study emphasises the importance of integrating qualitative and quantitative analysis to improve understanding of structural issues related to tax compliance and to inform future tax policy strategies.
Co-Authors Herdianty, Selly Sony Devano