Bibliometric and Content Analysis of Research Developments related to Factors Affecting Tax Compliance in Indonesia
Abstract
This research aims to identify trends and map research topics related to the factors influencing tax compliance, particularly in Indonesia. The goal is to gain a deeper understanding and identify potential research gaps for future studies. 23 articles are obtained from Scopus, after undergoing specific treatment, analyzed bibliometrically using VOS viewer visualization and content analysis. The results show that studies on the factors influencing tax compliance in Indonesia are relatively scarce. Frequently occurring keywords in the research include ‘tax compliance’, ‘tax awareness’, ‘e-filling’, and ‘tax sanctions’, while less frequent keywords include ‘perception of corruption’, ‘gender’, ‘religiosity’, ‘uli'l-amr’, ‘social norms’, ‘traditional approach’, ‘millennials’, and ‘modernization of tax administration’. A hermeneutic content analysis yielded 4 clusters of factors influencing compliance, those originating from the taxpayer, environment, government, and religiosity. Variations in keywords, journal databases, and comparisons with other countries can provide suggestions for further research development.
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References
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Fadilah, K. (2020). Pengaruh Penerapan Sistem E-Billing, E-Filing, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmu Riset dan Akuntansi, 9(5), 1-15.
Fahriza, T. A., Yuhertiana, I., & Azmiyanti, R. (2023). Kepatuhan Wajib Pajak Selama Pandemi COVID-19: Analisis Bibliometrik. Journal Of Applied Managerial Accounting, 7(1), 1–7. https://doi.org/10.30871/jama.v7i1.5215.
Fajriana, N., Irianto, G., & Andayani, W. (2023). The Role of Tax Fairness and Taxpayer Trust in Building Voluntary Compliance in MSME Taxpayers. International Journal of Business and Society, 24(1), 478–487. https://doi.org/10.33736/ijbs.5629.2023.
Falagas, M. E., et al. (2008). Comparison of PubMed, Scopus, Web of Science, and Google Scholar: Strengths and Weaknesses. Federation of American Societies for Experimental Biology Journal, 22(2), 338-342. https://doi.org/10.1096/fj.07-9492LSF.
Ferry, W., & Sri, D. (2020). Pengaruh Pemutihan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kota Palembang. Jurnal Keuangan dan Bisnis, 18(1), 68-88. DOI: 10.32524/jkb.v18i1.626.
Fidiana, F. (2020). Compliance Behaviour from The Holistic Human Nature Perspective. Journal of Islamic Accounting and Business Research, 11(5), 1145–1158. https://doi.org/10.1108/JIABR-11-2016-0142.
Fitria, P. A., & Supriyono, E. (2019). Pengaruh Pemahaman Peraturan Perpajakan, Persepsi Tarif Pajak, dan Keadilan Perpajakan terhadap Kepatuhan Wajib Pajak. econbank: Journal of Economics and Banking, 1(1), 47-54. https://doi.org/10.35829/econbank.v1i1.7.
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Hidayat, K., et al. (2023). The Effect of Attitude and Religiosity on Tax Compliant Intention Moderated by The Utilization of E‑Filing. Journal of Financial Services Marketing, 28(4), 712-723. https://doi.org/10.1057/s41264-022-00171-y.
Irawan, F., & Utama, A. S. (2021). The Impact of Tax Audit and Corruption Perception on Tax Evasion. International Journal of Business and Society, 22(3), 1158–1173. https://doi.org/10.33736/ijbs.4290.2021.
James, S., & Alley, C. (2002). Tax Compliance, Self-assessment, and Tax Administration. Journal of Finance and Management in Public Services, 2(2), 27-42. https://mpra.ub.uni-muenchen.de/26906/.
Kasim, E. S., et al. (2018). Sunset Policy and Its Effect on Tax Compliance: Case Study Indonesia. International Journal of Engineering & Technology, 7(3), 120-126. https://doi.org/10.14419/ijet.v7i3.25.17480.
Katili, A. Y., et al. (2024). Implementasi Teknologi E-Filing dalam Peningkatan Kepatuhan bagi Wajib Pajak. Jurnal Administrasi , Manajemen, dan Ilmu Sosial (JAEIS), 3(2).
Khozen, I., & Setyowati, M. S. (2023). Managing Taxpayer Compliance: Reflections on The Drivers of Willingness to Pay Taxes in Times of Crisis. Cogent Business and Management, 10(2), 2218176. https://doi.org/10.1080/23311975.2023.2218176.
Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. New York: Cambridge University Press.
Kowel, V. A. A., Kalangi, L., & Tangkuman, S. J. (2019). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Modernisasi Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Minahasa Selatan. Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 7(3), 4251-4260. https://doi.org/10.35794/emba.v7i3.25060.
Le Borgne, E., & Baer, K. (2008). Tax Amnesties: Theory, Trends, and Some Alternatives. Washington DC: International Monetary Fund.
Manrejo, S., & Yulaeli, T. (2022). Tax Compliance Model Based on Taxpayers Planned Behavior in Indonesia. Journal of Tax Reform, 8(3), 298–311. https://doi.org/10.15826/jtr.2022.8.3.123.
Mardiasmo. (2009). Perpajakan Edisi Revisi 2009. Yogyakarta: Andi.
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Published
2024-10-30
How to Cite
ASTAGINA NAGHI, I Wayan Boby; IRAWATI, Ira; DARTO, Darto.
Bibliometric and Content Analysis of Research Developments related to Factors Affecting Tax Compliance in Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 11, oct. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/119019>. Date accessed: 09 jan. 2025.
doi: https://doi.org/10.24843/EJA.2024.v34.i11.p07.
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