Image of Dua Puluh Tahun Riset Perpajakan dalam Akuntansi:rnSuatu Studi Bibliografi

Dua Puluh Tahun Riset Perpajakan dalam Akuntansi:rnSuatu Studi Bibliografi



This study aims to review the development of tax studies in accounting in Indonesia for 20 years. The research review is based on 83 tax articles in 7 national accredited journals over the 1997-2016 observation period. The first approach is started with the charting of the field includes article selection; classification of articles by topic, method and discipline; the charac-teristics of the journal; and characteristics of the article. The study also separates the 20-year period into two decades. The second approach is the analysis of the tax-scholar community in the accounting area through citations in Google Scholar. Charting the field shows market share of tax article is 17% of accounting research, the journal share of taxation articles has increased for two decades and the highest journal share is in Jurnal Akuntansi dan Keuang-an and EKUITAS Jurnal Ekonomi dan Keuangan. Taxation research topics vary from financial accounting, behavioral, and policy evaluation. Quantitative research method is the dominant method. Archival, survey and literature review are the three most dominant research methods. All journals are dominated by the discipline of economic resources. The result of citation analysis shows that 49% articles get citations. The most cited journal is Jurnal Akuntansi dan Keuangan. The citation analysis shows that almost half of the tax studies have already the contribution to the taxation science in accounting.


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Informasi Detil

Judul Seri
Jurnal Akuntansi dan Keuangan
No. Panggil
-
Penerbit : Semarang.,
Deskripsi Fisik
Hal. 102-121
Bahasa
Indonesia
ISBN/ISSN
2338-8137
Klasifikasi
NONE
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
Vol. 19, No. 2, November 2017
Subyek
Info Detil Spesifik
-
Pernyataan Tanggungjawab

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