Issue

Vol 37 No 1 (2022): January

Date Log

Submitted
Oct 5, 2021
Accepted
Jan 4, 2022
Published
Jan 31, 2022
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Copyright

Upon acceptance of an article, authors transfer copyright to the JIEB as part of a journal publishing agreement, but authors still have the right to share their article for personal use, internal institutional use, and for any use permitted under the CC BY-SA license

Open Access

Articles are freely available to the public without any subscription with permitted reuse. For open access articles, permitted third party (re)use is defined by the following Creative Commons user licenses: Creative Commons Attribution (CC BY-SA).

A Scholarly Examination of Tax Compliance: A Bibliometric Analysis (1960-2021)

https://doi.org/10.22146/jieb.v37i1.2718
Fauzan Fauzan
fauzan@unikama.ac.id
Marhaiza Ibrahim
Universiti Utara Malaysia
Adi Susilo Jahja
Perbanas Institute Jakarta

Corresponding Author(s) : Fauzan Fauzan

fauzan@unikama.ac.id

Journal of Indonesian Economy and Business, Vol 37 No 1 (2022): January

Abstract

Introduction/Main Objectives: Tax compliance plays a significant role in ensuring government has revenue for its expenditure. Thus, tax compliance should be understood thoroughly. Background Problems: Since tax compliance is important, a scholarly examination with bibliometric analysis is needed. This study aims to map past and current research on tax compliance to direct future research. Novelty: To the best of our knowledge, no article discusses tax compliance using bibliometric analysis. Research Methods: This study uses the bibliometric method to observe 715 documents on tax compliance research publications from the Scopus database from 1960-2021. Metadata was analyzed using Microsoft Excel for frequency analysis, VOSviewer for data visualization, and Harzing's Publish or Perish for citation metrics. Finding/Results: The number of publications on tax compliance has grown significantly. Most articles were published in journals and conferences, mainly in English. The most widely cited articles and most co-authors come from the United States, Australia, Europe, Malaysia, and Indonesia. This study identifies the widely discussed themes and possible themes for future research. Conclusion: Tax compliance studies are increasing in number and are being carried out with a multidisciplinary approach by authors from various countries. This paper also proposes some future avenues of tax compliance research. In future research, it is recommended to extend the use of databases and to include more fields in search queries.

Keywords

Tax compliance trend bibliometric analysis
Fauzan, F., Ibrahim, M., & Jahja, A. S. (2022). A Scholarly Examination of Tax Compliance: A Bibliometric Analysis (1960-2021). Journal of Indonesian Economy and Business, 37(1), 52-72. https://doi.org/10.22146/jieb.v37i1.2718
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX
References
  1. Ahmi, A., Elbardan, H., & Raja Mohd Ali, R. H. (2019). Bibliometric analysis of published literature on industry 4.0. ICEIC 2019 - International Conference on Electronics, Information, and Communication, 1–6. https://doi.org/10.23919/ELINFOCOM.2019.8706445
  2. Ahmi, A., & Mohamad, R. (2019). Bibliometric analysis of global scientific literature on web accessibility. International Journal of Recent Technology and Engineering, 7(6), 250–258.
  3. Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338.
  4. Alm, J. (2019). What motivates tax compliance? Journal of Economic Surveys, 33(2), 353–388.
  5. Alm, J., Sanchez, I., & Juan, A. de. (1995). Economic and non economic factors in tax compliance. Kyklos, 48(1), 3–18.
  6. Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818–860.
  7. Baker, H. K., Pandey, N., Kumar, S., & Haldar, A. (2020). A bibliometric analysis of board diversity: Current status, development, and future research directions. Journal of Business Research, 108, 232–246. https://doi.org/10.1016/j.jbusres.2019.11.025
  8. Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcón-García, G., Aldemir, C., Apostol, O., Bank Weinberg, D., Batrancea, I., Belianin, A., … Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74, 1–15. https://doi.org/10.1016/j.joep.2019.102191
  9. Bellis, N. De. (2009). Bibliometrics and citation analysis: From the science citation index to cybermetrics. Scarecrow Press, INC. https://doi.org/10.1016/c2014-0-00967-7
  10. Buele, I., & Guerra, T. (2021). Bibliometric analysis of scientific production on tax evasion in sciencedirect, years 2010 to 2019. Journal of Legal, Ethical and Regulatory Issues, 24(2), 1–15.
  11. Comerio, N., & Strozzi, F. (2019). Tourism and its economic impact: A literature review using bibliometric tools. Tourism Econo¬mics, 25(1), 109–131. https://doi.org/10.1177/1354816618793762
  12. Cowell, F. A. (1985). The economic analysis of tax evasion. Bulletin of Economic Research, 37(3), 163–193.
  13. Daim, T. U., Rueda, G., Martin, H., & Gerdsri, P. (2006). Forecasting emerging techno¬logies: Use of bibliometrics and patent analysis. Technological Forecasting and Social Change, 73(8), 981–1012. https://doi.org/10.1016/j.techfore.2006.04.004
  14. Dhar, K., & Khandelwal, U. (2020). A bibliometric analysis of research on goods and service tax (GST) from 2004 To 2019. Academy of Accounting and Financial Studies Journal, 24(6), 1–10.
  15. Fauzan, & Jahja, A. S. (2021). Intellectual dynamics of good governance studies: A bibliometric analysis. Journal of Indonesian Economy and Business, 36(2), 155–178. https://doi.org/10.22146/jieb.v36i2.1411
  16. Feld, L. P., & Frey, B. S. (2002). Trust breeds trust: How taxpayers are treated. Economics of Governance, 3(2), 87–99. https://doi.org/10.1007/s101010100032
  17. Gardner, W. D. (1960). Farm income tax compliance. American Journal of Agricul¬tural Economics, 42(3), 686–692.
  18. Hall, C. M. (2011). Publish and perish? Bibliometric analysis, journal ranking and the assessment of research quality in tourism. Tourism Management, 32(1), 16–27. https://doi.org/10.1016/j.tourman.2010.07.001
  19. Henrique, M. R., Silva, J. M. da, Saporito, A., & Silva, S. B. (2020). Tax accounting: Bibliometric study of the accounting area between the period 2010 to 2020. RC&C - Revista Contabilidade e Controladoria, Curitiba, 12(3), 148–164.
  20. Hofmann, E., Hoelzl, E., & Kirchler, E. (2008). Preconditions of voluntary tax compliance: Knowledge and evaluation of taxation, norms, fairness, and motivation to coope¬rate. Journal of Psychology, 216(4), 209–217. https://doi.org/10.1027/0044-3409.216.4.209
  21. Holzinger, L. A., & Biddle, N. (2016). Behavioral insights of taxx compliance: An overview of recent conceptal and empirical approaches (8/2016).
  22. Inasius, F., Darijanto, G., Gani, E., & Soepriyanto, G. (2020). Tax compliance after the implementation of tax amnesty in Indonesia. SAGE Open, 10(4).
  23. Internal Revenue Service. (2021). Glossary. https://apps.irs.gov/app/understandingTaxes/student/glossary.jsp
  24. James, S., & Alley, C. (2000). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 27–42.
  25. 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/10.1016/j.joep.2007.05.004
  26. Mazurenko, O., & Tiutiunyk, I. (2021). The international tax competitiveness: Biblio-metric analysis. Financial Markets, Institu¬tions and Risks, 5(1), 126–138. https://doi.org/10.21272/fmir.5(1).126-138.2021
  27. Mohdali, R., & Pope, J. (2014). The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia. Accounting Research Journal, 27(1).
  28. Potter, W. G. (1981). Introduction to library trends. Library Trends, 30(1), 5–8.
  29. Prihandini, W., Zuhri, M., & Jahja, A. S. (2019). Tax compliance and procedural fairness in SME. International Journal of Economics and Research (IJER), 10(4), 1 – 15.
  30. Pritchard, A. (1969). Statistical bibliography or bibliometrics. Journal of Documentation, 25(5), 348–349.
  31. Randlane, K. (2016). Tax compliance as a system: Mapping the field. International Journal of Public Administration, 39(7), 515–525.
  32. Roth, J. A., Scholz, J. T., & Witte, A. D. (1989). Taxpayer compliance, volume 1: An agenda for research. University of Pennsylvania Press.
  33. Rusly, F. H., Ahmi, A., Talib, Y. Y. A., & Rosli, K. (2019). Global perspective on payroll system patent and research: A bibliometric performance. International Journal of Recent Technology and Engineering, 8(2 S2), 148–157. https://doi.org/10.35940/ijrte.B1028.0782S219
  34. Sedighi, M. (2016). Application of word co-occurrence analysis method in mapping of the scientific fields (case study: The field of Informetrics). Library Review, 65(1/2), 52–64.
  35. Song, Y., & Yarbrough, T. E. (1978). Tax ethics and taxpayer attitudes: A survey. Public Administration Review, 38(5), 442–452.
  36. Sweileh, W. M., Al-Jabi, S. W., AbuTaha, A. S., Zyoud, S. H., Anayah, F. M. A., & Sawalha, A. F. (2017). Bibliometric analysis of worldwide scientific literature in mobile - health: 2006-2016. BMC Medical Informatics and Decision Making, 17(72), 1–12. https://doi.org/10.1186/s12911-017-0476-7
  37. Torgler, B., & Murphy, K. (2004). Tax morale in Australia: What shapes it and has it changed over time? Journal of Australian Taxation, 7(2), 298–335.
  38. Valenzuela, L. M., Merigó, J. M., Johnston, W. J., Nicolas, C., & Jaramillo, J. F. (2017). Thirty years of the journal of business & industrial marketing: A bibliometric analysis. Journal of Business and Industrial Marketing, 32(1), 1–18. https://doi.org/10.1108/JBIM-04-2016-0079
  39. 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
  40. Witte, A. D., & Woodbury, D. F. (1985). The effect of tax laws and tax administration on tax compliance: The case of the U.S. individual income. National Tax Journal, 38(1), 1–13.
  41. Ya'u, A., & Saad, N. (2021). Bibliometric analysis of published literature on taxation in Malaysia, based on scopus database. Journal of Business Management and Accounting, 11(1), 59–86.
Read More

Author Biographies

Marhaiza Ibrahim, Universiti Utara Malaysia

Tunku Puteri Intan Safinaz School of Accountancy (TISSA)

Adi Susilo Jahja, Perbanas Institute Jakarta

Department of Management

Download this PDF file
PDF
Statistic
Read Counter : 1184 Download : 1841