Mapping Global Research Trends on VAT and Tax Administration Using Bibliometric Analysis
Abstract
This research intends to examine the trends and patterns in studies concerning Value Added
Tax (VAT) and Tax Administration by utilizing a bibliometric method. Information was obtained from
1,000 academic articles listed on Google Scholar and Sinta through Harzing's Publish or Perish tool and
was evaluated with VOSviewer software. A total of 474 pertinent journal articles published from 2020
to 2025 were found. The bibliometric visualizations displayed six primary groups addressing subjects
like tax policy, innovation, accounting, renewable energy, and tax compliance. These results offer a
detailed view of the global research environment regarding VAT and tax administration. This study also
assists in pinpointing research deficiencies and prospects for scholarly cooperation among various
countries and institutions
Downloads
References
Adhiatmadja, Y. (2023). Kajian Value Added Tax dalam dinamika administrasi perpajakan modern. UIN Maulana Malik Ibrahim Malang Institutional Repository. http://repository.uin-malang.ac.id/id/eprint/16260
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/https://doi.org/10.1016/0749-5978(91)90020-T
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3), 323–338. https://doi.org/https://doi.org/10.1016/0047-2727(72)90010-2
Becker, G. S. (1968). Crime and Punishment: An Economic Approach. Journal of Political Economy. 169–217.
Direktorat Jenderal Pajak. (2023). Laporan kinerja Direktorat Jenderal Pajak tahun 2023. Kementerian Keuangan Republik Indonesia.
Fauzi, A., Yusuf, H., & Nurjannah, S. (2022). Digitalisasi Pajak dan Efektivitas Pelaporan PPN. Urnal Akuntansi Multiparadigma, 1–18.
Fischer, C. M., Wartick, M., & Mark, M. M. (1992). Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting Literature. 1–46.
Gunadi, G. (2020). Perpajakan Indonesia. Mitra Wacana Media.
Hardiningsih, P., et al. (2022). Faktor Kepatuhan Pajak dalam Perspektif Pelayanan dan Sanksi. Jurnal Ilmu Akuntansi, 111–123.
Kementrian Keuangan. (2023). Outlook Penerimaan Pajak Nasional.
Kirchler, E., Niemirowski, A., & Wearing, A. (2010). Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers. Journal of Economic Psychology, 502–517.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/https://doi.org/10.1016/j.joep.2007.05.004
Kusumaningaji, S. P., Zhafira, A. D., & Oktaviana, U. K. (2022). The influence of the digital-based tax administration system on taxpayer compliance in the pandemic. Proceeding of the 8th International Conference of Islamic Economics and Business, 465–473. http://repository.uin-malang.ac.id/id/eprint/17960
Lutfi, A., Alshira’h, A. F., Alshirah, M. H., Al-Ababneh, H. A., Alrawad, M., Almaiah, M. A., Dalbouh, F. A., Magablih, A. M., Mohammed, F. M., & Alardi, M. W. (2023). Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation. Journal of Open Innovation: Technology, Market, and Complexity, 9(3), 100098. https://doi.org/https://doi.org/10.1016/j.joitmc.2023.100098
Mahmudah, S., & Yuliani, R. (2021). Sistem Informasi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak. Jurnal Pajak Dan Keuangan Negara, 70–79.
OECD. (2022). Tax Administration 2022: Comparative Information on OECD and Other Advanced and Emerging Economies. OECD Publishing. https://doi.org/10.1787/1e797131-en
Permata, M. I., & Zahroh, F. (2022). Pengaruh pemahaman perpajakan, tarif pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5432–5440. https://journal.ikopin.ac.id/index.php/fairvalue/article/view/1513
Purwanto, A., & Anugrah, R. (2020). Evaluasi Transformasi Digital DJP. Diponegoro Journal of Accounting, 1–10.
Putri, A. D., & Harto, A. G. (2020). Faktor-faktor yang Mempengaruhi Kepatuhan Pajak UMKM. Diponegoro Journal Of Accounting, 1–10.
Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Procedia - Social and Behavioral Sciences, 1069–1075.
Sari, I. P., Aji, R. F., & Jatmiko, H. (2023). Literasi Pajak dan Kepatuhan. Jurnal Riset Akuntansi & Keuangan, 45–55.
Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar Publishing.
Wahyudi, S., Fitria, S., & Saputra, H. (2021). Analisis Kontribusi Pajak Pertambahan Nilai (PPN) terhadap Penerimaan Pajak Dalam Negeri di Indonesia. Jurnal Ilmu Dan Riset Akuntansi, 1–14.
Wibisono, D., Ramadhan, F., & Puspitasari, Y. (2023). Transformasi Digital dan Kepatuhan Pajak: Analisis terhadap Wajib Pajak UMKM. Jurnal Akuntansi Dan Perpajakan Indonesia, 31–41.
Wulandari, R., Prasetyo, H., & Nugroho, D. (2022). Pengaruh Kualitas Pelayanan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dengan Pemahaman Perpajakan sebagai Variabel Moderasi. Jurnal Riset Akuntansi Dan Keuangan, 145–158.
Zahra, A. El, & Andriani, S. (2024). Bibliometric Analysis and Literature Review of Service Tax Keyword Indexed by Google Schoolar. Accounting Research Unit (ARU Journal), 4(2), 1–9. https://doi.org/10.30598/arujournalvol4iss2pp1-9
Copyright (c) 2025 Dianya Mutiara Ramadhani
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
