Menelusuri jejak ilmiah
Pemetaan bibliometrik dengan VOSviewer atas Corporate Tax Avoidance
Abstract
This study aims to map the development of studies on corporate tax avoidance through a bibliometric approach using VOSviewer software. The research method used is quantitative between VOSviewer bibliometric analysis. Secondary data were obtained from 500 scientific articles published in the period 2019 to 2024, using the "Publish or Perish" application with the keyword "tax avoidance". The results of the VOSviewer visualization show that studies related to tax avoidance can be grouped into three main clusters that represent the focus and direction of the research. These findings provide an important contribution to understanding the literature map and identifying the direction of further research development.
Downloads
References
Abdani, F., & Airlangga, U. (2020). POLITICAL CONNECTION AND TAX AVOIDANCE ON SHARIA STOCKS : GOOD FOR BUSINESS ? 12, 157–166. http://repository.uin-malang.ac.id/8901/
Apriani, I. S., & Sunarto, S. (2022). Pengaruh Leverage , Capital Intensity dan Profitabilitas Terhadap Tax Avoidance. 15(2), 326–333.
Awaliah, R., Damayanti, R. A., & Usman, A. (2022). Tren Penghindaran Pajak Perusahaan di Indonesia yang Terdaftar di BEI Melalui Analisis Effective Tax Rate ( ETR ) Perusahaan. 1(1), 1–11.
Bimo, I. D., Prasetyo, C. Y., & Susilandari, C. A. (2019). The effect of internal control on tax avoidance: the case of Indonesia. In Journal of Economics and …. emerald.com. https://doi.org/10.1108/jed-10-2019-0042
Darsani, P. A., & Sukartha, I. M. (2021). The effect of institutional ownership, profitability, leverage and capital intensity ratio on tax avoidance. In American Journal of Humanities and Social …. ajhssr.com. https://www.ajhssr.com/wp-content/uploads/2021/01/C215011322.pdf
Dyreng, S., & Hanlon, M. (2021). Tax avoidance and multinational firm behavior. … corporations in the 21st century economy. https://books.google.com/books?hl=en&lr=&id=aXHnDwAAQBAJ&oi=fnd&pg=PA361&dq=%22tax+avoidance%22&ots=KreBOJiqnh&sig=Tqml8GOtCy5No1z_qBj6-t3xHKA
Ernawati, S., Chandrarin, G., Respati, H., & Asyikin, J. (2021). The Effect of Profitability , Leverage and Company Size on Tax Avoidance through Earnings Management Practices in Go Public Manufacturing Companies in Indonesia. 4464(7), 162–176. https://doi.org/10.36349/easjebm.2021.v04i07.004
Journal, E. (n.d.). Vol. 11 202 3. 11.
Mocanu, M., Constantin, S. B., & Răileanu, V. (2021). Determinants of tax avoidance–evidence on profit tax-paying companies in Romania. In Economic Research …. hrcak.srce.hr. https://hrcak.srce.hr/file/434670
Puspita, D., & Febrianti, M. (2017). FAKTOR-FAKTOR YANG MEMENGARUHI. 19(1), 38–46.
Ramadina, O., & Rochayatun, S. (2024). Audit Committee , Firm Size on Tax Avoidance : Profitability as a Mediator. 24(6), 305–316. http://repository.uin-malang.ac.id/19301/1/19301.pdf
Setiyowati, S. W., Penulis, N., & Wahyu, S. (2024). Mediasi Kinerja Keuangan pada Hubungan Leverage dan Likuiditas terhadap Penghindaran Pajak. 15(1), 1–13. http://repository.uin-malang.ac.id/20926/
Suchman, M. (2015). Managing Legitimacy : Strategic and Institutional Approaches . Academy of Management Review , 20 , 571-611. July 1995, 571–611. https://doi.org/10.2307/258788
Utami, N. W., Andriani, S., Islam, U., Maulana, N., Ibrahim, M., Perdagangan, L., & Internasional, B. (2024). RESEARCH MAPPING ON CORPORATE TAX AVOIDANCE : STUDI. 2(2), 549–555.
https://legalitas.org/tulisan/aturan-baru-pada-undang-undang-perpajakan
- 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.
