A Bibliometric Examination of Studies on Corporate Tax Avoidance Utilizing Vosviewer Software

Dian Sulistyorini Wulandari; Nur  Cahyonowati

doi:10.32534/jpk.v11i2.5587

Penulis

Dian Sulistyorini Wulandari Universitas Pelita Bangsa
Nur Cahyonowati Fakultas Ekonomi dan Bisnis, Universitas Diponegoro ,

DOI:

https://doi.org/10.32534/jpk.v11i2.5587

Kata Kunci:

Tax Avoidance, Vos Viewer, Bibiliometric

Abstrak

Penelitian ini berupaya menganalisis dan mendemonstrasikan data bibliometrik secara sistematis menggunakan VOSViewer, memberikan panduan komprehensif bagi pengguna pertama kali. Dengan menggunakan alat pemetaan dalam VOSViewer, penelitian ini mengkaji tren dan evolusi penghindaran pajak perusahaan selama lima tahun (2018-2023). Dengan menggunakan metodologi kualitatif deskriptif, penelitian ini menyajikan visualisasi jaringan yang terperinci dari pokok bahasan. Pencarian jurnal-jurnal yang relevan yang telah diterbitkan menghasilkan 1000 artikel yang mencakup periode 2018 hingga 2023, yang dikategorikan ke dalam lima kelompok berdasarkan tahun penerbitan. Analisis mengungkapkan total 180 artikel yang berfokus pada penghindaran pajak perusahaan selama jangka waktu tersebut. Studi ini menyimpulkan bahwa penghindaran pajak perusahaan merupakan bidang interdisipliner yang siap untuk dieksplorasi, menawarkan banyak peluang untuk penelitian yang inovatif. Diharapkan studi ini akan menjadi sumber yang berharga bagi para peneliti yang ingin mendalami topik ini dan menentukan arah penelitian di masa depan.

Unduhan

Data unduhan tidak tersedia.

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