Tax Avoidance: Tinjauan Literatur yang Sistematis Menggunakan Bibliometrik
DOI:
https://doi.org/10.36815/bisman.v7i2.3383Keywords:
Tax Avoidance, Bibliometric, Publish or Perish, VOS ViewerAbstract
The enormous benefits of taxes for the country and the tendency of taxpayers to engage in tax avoidance and even tax evasion has attracted researchers to explore and reveal important information related to taxes such as understanding taxpayer behavior, efforts to form effective tax policies as well as transparency and accountability. financial reports related to taxes. Its challenging for researchers who’ll research tax avoidance because there are still obstacles, mainly related to legal gaps, data limitations and the global dimension. This research aims to provide analysis related to tax avoidance research for the 2019-2024 using VOS Viewer software. This study conducting a systematic literature review, using a bibliometric analysis. The results show that the research trend with the Tax Avoidance theme has decreased from 2019 to 2024 due to research turning to issues related to the Covid-19 pandemic, the emergence of tax harmonization regulations and the government's efforts to reduce tax avoidance practices and access to sensitive data. and difficult to obtain. The relationships that occur are divided into 5 clusters. The first cluster include 6 items, the second 3 items, the third 2 items, the fourth 2 items, and the fifth only 1 item. Tax avoidance has brightness and at the same time has large dots in its high visualization, while the other 13 items have faded colors and at the same time have small dots in their visualization. Thus, there have been many studies using tax avoidance items in their research and the other items are still rare, this condition made opportunities to conduct research on the theme of tax avoidance by combining other variables/items that are already visible in the visualization or hasn`t visible yet.
References
Adityamurti, E., & Ghozali, I. (2017). Pengaruh Penghindaran Pajak dan Biaya Agensi terhadap Nilai Perusahaan. Diponegoro Journal of Accounting, 6(3), 1–12.
Astuti, T., & Aryani, Y. A. (2017). TREN PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2001-2014. Jurnal Akuntansi, 20. https://doi.org/10.24912/ja.v20i3.4
Awaliah, R., Damayanti, R., & Usman, A. (2022). Tren Penghindaran Pajak Perusahaan di Indonesia yang Terdaftar di BEI (Tahun 2016-2020) Melalui Analisis Tingkat Effective Tax Rate (ETR) Perusahaan. Akrual: Jurnal Bisnis Dan Akuntansi Kontemporer, 1–11. https://doi.org/10.26487/akrual.v15i1.20491
Bostajyan, V., & Movsisyan, K. (2022a). THE ROLE OF THE TAX SYSTEM IN THE STATE REGULATION OF THE ECONOMY. ALTERNATIVE, 142–146. https://doi.org/10.55528/18292828-2022.3-142
Bostajyan, V., & Movsisyan, K. (2022b). THE ROLE OF THE TAX SYSTEM IN THE STATE REGULATION OF THE ECONOMY. ALTERNATIVE, 142–146. https://doi.org/10.55528/18292828-2022.3-142
Bukar, U. A., Sayeed, M. S., Razak, S. F. A., Yogarayan, S., Amodu, O. A., & Mahmood, R. A. R. (2023a). A method for analyzing text using VOSviewer. MethodsX, 11, 102339. https://doi.org/https://doi.org/10.1016/j.mex.2023.102339
Bukar, U. A., Sayeed, M. S., Razak, S. F. A., Yogarayan, S., Amodu, O. A., & Mahmood, R. A. R. (2023b). A method for analyzing text using VOSviewer. MethodsX, 11, 102339. https://doi.org/https://doi.org/10.1016/j.mex.2023.102339
Comerio, N., & Strozzi, F. (2018). Tourism and its economic impact: A literature review using bibliometric tools. Tourism Economics, 25, 135481661879376. https://doi.org/10.1177/1354816618793762
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/https://doi.org/10.1016/j.jbusres.2021.04.070
Ellegaard, O., & Wallin, J. A. (2015). The bibliometric analysis of scholarly production: How great is the impact? Scientometrics, 105(3), 1809–1831. https://doi.org/10.1007/s11192-015-1645-z
Invernici, F., Bernasconi, A., & Ceri, S. (2024). Exploring the evolution of research topics during the COVID-19 pandemic. Expert Systems with Applications, 252, 1–16. https://doi.org/10.1016/j.eswa.2024.124028
Kusufiyah, Y. V., & Anggraini, D. (2023). Penghindaran Pajak Perusahaan Makanan dan Minuman Yang Terdaftar Di Bei Sebelum dan Selama Pandemi Covid-19. Jurnal Ekonomi Dan Bisnis Dharma Andalas, 25(1), 11–21. https://doi.org/10.47233/jebd.v25i1.662
López, J. (2022). The Purpose of the Tax System that Gives Meaning and Legitimacy to Taxes. Finanse i Prawo Finansowe, 15–33. https://doi.org/10.18778/2391-6478.S.2022.02
Moral-Munoz, J., Herrera-Viedma, E., Espejo, A., & Cobo, M. (2020a). Software tools for conducting bibliometric analysis in science: An up-to-date review. El Profesional de La Información, 29. https://doi.org/10.3145/epi.2020.ene.03
Moral-Munoz, J., Herrera-Viedma, E., Espejo, A., & Cobo, M. (2020b). Software tools for conducting bibliometric analysis in science: An up-to-date review. El Profesional de La Información, 29. https://doi.org/10.3145/epi.2020.ene.03
Nisa, D. J. H., Kusumawati, N., & Afiah, E. T. (2024). Analisis Perbandingan Agresivitas Pajak Sebelum Dan Sesudah Pandemi Covid-19 Pada Perusahaan Farmasi. National Conference on Applied Business, Education, & Technology (NCABET), 3(1), 33–46. https://doi.org/10.46306/ncabet.v3i1.104
Probowulan, D., & Tjaraka, H. (2022). Tax avoidance landscape scheme: Scientometrics analysis using Biblioshiny. https://doi.org/10.21203/rs.3.rs-2067998/v1
Suandani, R., Dachlan, F., & Santoso, R. A. (2024). DETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN METODE BIBLIOMETRIK . Jurnal Review Pendidikan Dan Pengajaran (JRPP), 7(1 SE-Articles), 2684–2690. https://doi.org/10.31004/jrpp.v7i1.25800
Turuntayeva, A., Tlegenova, F., Kassiyenova, K., Abrakhmatova, G., Radzhapov, A., & Alshymbek, D. (2019). Improving the effectiveness of tax administration through the example of The Republic Of Kazakhstan. Journal of Legal, Ethical and Regulatory Issues, 22(2), 1–16.
Urrahmah, W. S., & Arisandy, N. (2024). Factors Affecting Tax Avoidance. Jurnal Akuntansi Bisnis Dan Ekonomi, 10(1), 32–41. https://doi.org/10.33197/jabe.vol10.iss1.2024.1570
van Eck, N. J., & Waltman, L. (2007). VOS: A New Method for Visualizing Similarities Between Objects BT - Advances in Data Analysis. In R. Decker & H.-J. Lenz (Eds.) (pp. 299–306). Berlin, Heidelberg: Springer Berlin Heidelberg.
van Eck, N. J., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. https://doi.org/10.1007/s11192-009-0146-3
Zakaryan, M., & Zakaryan, Z. (2023). The Role of the Tax System in the Country’s Economy. Scientific Proceedings of the Vanadzor State University. Humanities and Social Sciences, 377–392. https://doi.org/10.58726/27382915-2023.1-377
?evtushenko, G., Kutsenko, T., & Aloshin, S. (2023a). MANAGEMENT OF TAXATION PROCESSES OF BUSINESS ENTITIES IN ENSURING THE EFFICIENCY OF BUSINESS DEVELOPMENT. Scientific Opinion: Economics and Management. https://doi.org/10.32782/2521-666X/2023-81-28
?evtushenko, G., Kutsenko, T., & Aloshin, S. (2023b). MANAGEMENT OF TAXATION PROCESSES OF BUSINESS ENTITIES IN ENSURING THE EFFICIENCY OF BUSINESS DEVELOPMENT. Scientific Opinion: Economics and Management. https://doi.org/10.32782/2521-666X/2023-81-28
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Bisman (Bisnis dan Manajemen): The Journal of Business and Management
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Pemberitahuan Hak Cipta
- Seluruh materi yang terdapat dalam situs ini dilindungi oleh undang-undang. Dilarang mengutip sebagian atau seluruh isi situs web ini untuk keperluan komersil tanpa persetujuan dewan penyunting jurnal ini.
- Apabila anda menemukan satu atau beberapa artikel yang terdapat dalam Bisman (Bisnis dan Manajemen): The Journal of Business and Management yang melanggar atau berpotensi melanggar hak cipta yang anda miliki, silahkan laporkan kepada kami, melalui email pada Priciple Contact.
- Semua Informasi yang terdapat di Bisman (Bisnis dan Manajemen): The Journal of Business and Management bersifat akademik. Bisman (Bisnis dan Manajemen): The Journal of Business and Management tidak bertanggung jawab terhadap kerugian yang terjadi karana penyalah gunaan informasi dari situs ini.
