<![CDATA[Purpose: The study aims to map the evolution, publication patterns, and research direction concerning tax audit, tax investigation, and tax collection in the Southeast Asian region over the period of 2012–2024 . Methodology/approach: The research employs a bibliometric analysis approach. The data was retrieved from the Scopus database, selected for its wide coverage and high index quality. The dataset consists of 306 documents published between 2012 and 2024, sourced from 184 publication outlets (journals, books, and proceedings). Findings: There has been strong growth in literature with an annual growth rate of 25.08%, peaking in publication output in 2024. Dominant research themes identified through keyword analysis include "tax compliance," "tax evasion," "administrative digitalization," and "tax enforcement". Indonesia and Malaysia contribute the largest share of publications. Indonesia specifically holds the highest aggregate citation count (580 citations). Research Limitation: The study is limited to the Scopus database, meaning relevant publications indexed outside of Scopus may not be included. There are publication entries categorized as "NA" (not identified), which potentially reduces the accuracy of the journal distribution analysis. Citation analysis may not fully reflect content quality as it is influenced by external factors such as journal accessibility and collaboration networks.]]>
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