Indo-Fintech Intellectuals: Journal of Economics and Business
Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business

Visualizing Humans Contributions to Tax Complience Research: A Bibliometric Analysis

Firmansyah Arifin (Universitas Tridinanti)
Nuri Annisa Fitri (Universitas Tridinanti)



Article Info

Publish Date
31 Jul 2024

Abstract

Understanding the factors influencing taxpayer compliance with tax laws continues to be a focal point for many researchers. This study presents a bibliometric and visual analysis of tax compliance, particularly focusing on the research clusters related to tax compliance, covering studies published between 1977 and 2024 and indexed in the Dimensions database. The analysis aims to provide insights and guidance for future research in the field of tax compliance. A total of 500 studies on Tax Compliance were identified in the Dimensions database, with the majority being articles published in international journals. Australia, Austria, Canada, Italy, and the United States emerged as the most productive countries in terms of Tax Compliance publications. Additionally, a notable trend is the increasing number of multidisciplinary studies conducted by authors from various countries, particularly concerning human factors. This study recommends exploring multiple databases and refining future research through several clusters identified from these findings. Thus, researchers can gain a more comprehensive understanding of the complexity of Tax Compliance and the various clusters influencing it. The bibliometric mapping and visualization of Tax Compliance provide a foundation for advancing knowledge and promoting informed investigations in the field of human behavior regarding tax compliance

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Journal Info

Abbrev

ifi

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Indo-Fintech Intellectuals: Journal of Economics and Business (IFI-JEB) is a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and students, published by Lembaga Intelektual Muda (LIM) Maluku. IFI-JEB ...