Tax Evasion and Violations Perspektive Blibiometrics Analysis
Keywords:
Tax Evasion, Tax Violations, Blibiometrics AnalyisAbstract
The research is a form of descriptive qualitative research with the aim of examining a comprehensive, exploratory study regarding tax evasion as a frequently occurring phenomenon carried out by taxpayers in implementing tax provisions. The sample consists of 1000 documents contained in the crossref database in the period 2014-2024 with the keyword tax evasion. This research uses the bliobiometric analysis method with the help of VosViewer to analyze the research results based on visualization mapping. Based on the results computed by clustering via VosViewer, there are seven clusters in this research which are distributed in several colors, namely cluster 1 is marked in red, cluster 2 is green, cluster 3 is blue, cluster 4 is yellow, cluster 5 is purple, cluster 6 is blue. young and cluster 7 are colored orange, where the distribution of data can be seen in network visualization.
Downloads
References
Alkausar, B., Soemarsono, P. N., & Pangesti, N. G. (2021). A Bibliometric Analysis of Tax Evasion Issues in the Last Decade. TIJAB (The International Journal of Applied Business), 5(2), 193. https://doi.org/10.20473/tijab.v5.I2.2021.29451
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003
Desai, M. A., & Dharmapala, D. (2004). Corporate Tax Avoidance and High Powered Incentives. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.532702
Fatimah, S., & Wardani, D. K. (2017). Faktor-Faktor Yang Mempengaruhi Penggelapan Pajak Di Kantor Pelayanan Pajak Pratama Temanggung. Faktor-Faktor Yang Mempengaruhi Penggelapan Pajak Di Kantor Pelayanan Pajak Pratama Temanggung, 1(1), 1–14. https://doi.org/10.29230/ad.v1i1.20
Jamalallail, U. F., & Indarti, M. G. K. (2022). Determinan Penggelapan Pajak (Tax Evasion) Dengan Religiusitas Sebagai Variabel Pemoderasi. Krisna: Kumpulan Riset Akuntansi, 14(1), 93–106. https://doi.org/10.22225/kr.14.1.2022.93-106
Kholis, N., & Kurniawati, L. (2022). Tax Evasion: Faktor-Faktor Yang Mempengaruhinya Menurut Persepsi Wajib Pajak. Akuntabilitas, 15(2), 241–250. https://doi.org/10.15408/akt.v15i2.28588
Mardiasmo. (2013). Perpajakan Edisi Revisi. C.V ANDI.
McGee, R. W., Ho, S. S. M., & Li, A. Y. S. (2007). A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States. Journal of Business Ethics, 77(2), 147–158. https://doi.org/10.1007/s10551-006-9304-1
Mirayani, L. P. M., & Rengganis, RR. M. Y. D. (2023). Pengaruh Sistem Perpajakan Dan Sanksi Pajak Terhadap Persepsi Penggelapan Pajak Dimoderasi Preferensi Resiko. Krisna: Kumpulan Riset Akuntansi, 15(1), 35–50. https://doi.org/10.22225/kr.15.1.2023.35-50
Prasetiyo, Y. (2022). Analisis Determinan Penghindaran Pajak Dan Kualitas Audit Sebagai Pemoderasi. 17, 139–158.
Styarini, D., & Nugrahani, T. S. (2020). Pengaruh Love Of Money, Machiavellian, Pemahaman Perpajakan, Tarif Pajak, dan Self Assessment System Terhadap Tax Evasion. Akuntansi Dewantara, 4(1), 22–32. https://doi.org/10.26460/ad.v4i1.5343
Winarsih, E. (2018). Pengaruh Sistem Perpajakan, Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak. Atestasi : Jurnal Ilmiah Akuntansi, 1(1), 55–69. https://doi.org/10.57178/atestasi.v1i1.174
Yudhi Prasetiyo, Wisnantiasri, S. N., Diky Paramitha, & Elen Puspitasari. (2024). Analisis Blibiometrik Operating and Economic Exposure Dengan Publish or Perish dan VosViewer. Akmenika: Jurnal Akuntansi Dan Manajemen, 21(1), 813–820. https://doi.org/10.31316/akmenika.v21i1.5886
Zainuddin, Z., Mahdi, S. A., & Ismail, A. A. (2021). Faktor-Faktor Yang Mempengaruhi Persepsi Etis Penggelapan Pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(1), 41–64. https://doi.org/10.25105/jipak.v16i1.6441