Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Vol. 19 No. 2 (2024): JULI

25 TAHUN RISET PERPAJAKAN DI INDONESIA : ANALISIS CO-OCCURANCE

Al Rasyid, Rafi'i Habib (Unknown)
Batary Indradini, Shiva Kartika (Unknown)
Faridtaqy, Muhammad (Unknown)



Article Info

Publish Date
31 Jul 2024

Abstract

Research in the field of taxation is developing dynamically with a variety of discussion topics. However, it is necessary to map what has been achieved and identify future research directions. This study aims to explore the dynamics of tax research in Indonesia through publication related matric and co-occurance analysis techniques. This study analyzes 2470 keywords originating from 632 tax literature collected from 100 economic journals accredited by Sinta 1 and Sinta 2. The analysis results reveal that topics of tax research in Indonesia revolve around tax avoidance, tax compliance, tax aggressiveness and tax evasion. This study also identifies research constituents and important research topics that require further exploration from researchers in the future it is tax morale, tax complexity, trust issues, carbon tax and issues related to sustainability.

Copyrights © 2024






Journal Info

Abbrev

jipak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, ...