A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research
DOI:
https://doi.org/10.54957/educoretax.v4i6.872Kata Kunci:
Social norms, Tax avoidance, Tax compliance, Tax morale, Tax reform, TrustAbstrak
This research aims to analyze the development and direction of research on tax morality globally, so that current and future publication trends can be identified. The issue of tax morale is interesting to study in more depth, because it supports increasing tax compliance and optimizing state revenues. This research uses a bibliometric approach, analysis via VOSviewer and Ms.excell, and is sourced from Scopus metadata from 2002 to 2024 with 248 publications. The results of the global analysis show that research on tax morality has increased significantly in the last four years in the form of English language journal articles, the subject area of which is mostly in the fields of economics and finance. This research is growing rapidly in Europe and America if we look at the composition of authors and their affiliations. Based on network analysis, the topic of tax morale is divided into five large clusters, namely: informal sector, tax compliance, tax system, tax evasion, and trust. Future research topics that can be further developed related to tax morality are related to social norms and tax reform. Meanwhile, keywords that researchers can link in the future are tax compliance with entrepreneurship and institutional theory, as well as tax avoidance with tax knowledge, social norms, corruption and trust. The limitation of this research is that it only comes from the Scopus database and the keywords are only focused on the word "tax morale".
Referensi
Alm, J., Burgstaller, L., Domi, A., März, A., & Kasper, M. (2023). Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance. Economies, 11(9). https://doi.org/10.3390/economies11090223
Amah, N., Rustiarini, N. W., & Hatmawan, A. A. (2021). Tax compliance option during the pandemic: Moral, sanction, and tax relaxation (case study of indonesian msmes taxpayers). Review of Applied Socio-Economic Research, 22(2), 21–36. https://doi.org/10.54609/reaser.v22i2.108
Bakar, M. A. A. A., Palil, M. R., Maelah, R., & Ali, M. H. (2022). Power of Tax Authorities, Tax Morale, and Tax Compliance: A Mediation Analysis in East Malaysia. Asian Journal of Business and Accounting, 15(2), 281–309. https://doi.org/10.22452/ajba.vol15no2.10
Bilgin, C. (2014). Determinants of tax morale in Spain and Turkey: An empirical analysis. European Journal of Government and Economics, 3(1), 60–74. https://doi.org/10.17979/ejge.2014.3.1.4297
Cahyonowati, N., Ratmono, D., & Juliarto, A. (2023). The role of social norms and trust in authority in tax compliance dilemmas. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2174084
Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior and Organization, 70(3), 447–457. https://doi.org/10.1016/j.jebo.2008.02.010
Fajriana, N., Irianto, G., & Andayani, W. (2023). the Role of Tax Fairness and Taxpayer Trust in Building Voluntary Compliance in Msme Taxpayers. International Journal of Business and Society, 24(1), 478–487. https://doi.org/10.33736/ijbs.5629.2023
Fauzan, Ibrahim, M. B., & 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
Fonseca Corona, F. J. (2024). Tax morale: a global scoping review from the cultural approach to economics. International Review of Economics, 0123456789. https://doi.org/10.1007/s12232-024-00446-x
Haning, M. T., Hamzah, H., & Tahili, M. (2020). Determinants of public trust and its effect on taxpayer compliance behavior in SOUTH SULAWESI PROVINCE, Indonesia. Public Policy and Administration, 19(2), 205–218. https://doi.org/10.13165/VPA-20-19-2-04
Horodnic, I. A. (2020). Tax morale and institutional theory : a systematic review. 38(9), 868–886. https://doi.org/10.1108/IJSSP-03-2018-0039
Khozen, I., & Setyowati, M. S. (2023). Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2218176
Kumi, R., & Kwasi Bannor, R. (2023). Job performance, knowledge and perceived power of tax officers on tax morale amongst agrochemical traders in Ghana. Arab Gulf Journal of Scientific Research, 41(3), 260–282. https://doi.org/10.1108/AGJSR-09-2022-0163
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/10.1016/j.joitmc.2023.100098
Manrejo, S., & Yulaeli, T. (2022). Tax Compliance Model Based on Taxpayers Planned Behavior in Indonesia. Journal of Tax Reform, 8(3), 298–311. https://doi.org/10.15826/jtr.2022.8.3.123
Meiryani, Warganegara, D. L., Drajat, R. S., Lusianah, Salim, G., Purnomo, A., & Daud, Z. M. (2023). the Effect of Tax Incentives, Trust in Tax Authorities, Tax Morale, and Tax Socialization on Individual Taxpayer Compliance. Journal of Governance and Regulation, 12(4), 144–156. https://doi.org/10.22495/jgrv12i4art14
Nikulin, D. (2020). Tax evasion, tax morale, and trade regulations: Company-level evidence from Poland. Entrepreneurial Business and Economics Review, 8(1), 111–125. https://doi.org/10.15678/EBER.2020.080106
Ocheni, S. (2015). A causality analysis between tax compliance behaviour and Nigerian economic growth. Mediterranean Journal of Social Sciences, 6(1S1), 577–582. https://doi.org/10.5901/mjss.2015.v6n1s1p577
Parwati, N. M. S., Muslimin, Adam, R., Totanan, C., Yamin, N. Y., & Din, M. (2021). The effect of tax morale on tax evasion in the perspective of Tri Hita Karana and tax framing. Accounting, 7(6), 1499–1506. https://doi.org/10.5267/j.ac.2021.3.014
Prasetyo, D. Y., Adi, P. H., & Damayanti, T. W. (2020). Overconfidence, gender and tax compliance: The Indonesian evidence. Montenegrin Journal of Economics, 16(4), 135–143. https://doi.org/10.14254/1800-5845/2020.16-4.11
Sanusi, S., Omar, N., Sanusi, Z. M., & Muslichah, I. (2021). The application of the responsive regulation theory on indirect tax compliance among small and medium enterprises in Malaysia. Management and Accounting Review, 20(2), 137–160. https://doi.org/10.24191/MAR.V20i02-06
Sebele-Mpofu, F. Y. (2023). The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe. Accounting, Economics and Law: A Convivium, 13(3), 299–342. https://doi.org/10.1515/ael-2020-0084
Strielkowski, W., & Čábelková, I. (2015). Religion, culture, and tax evasion: Evidence from the Czech Republic. Religions, 6(2), 657–669. https://doi.org/10.3390/rel6020657
ten Kate, F., Klasing, M. J., & Milionis, P. (2023). Societal diversity, group identities and their implications for tax morale. Journal of Comparative Economics, 51(3), 1048–1067. https://doi.org/10.1016/j.jce.2023.04.005
Timothy, J., & Abbas, Y. (2021). Tax morale, perception of justice, trust in public authorities, tax knowledge, and tax compliance: a study of Indonesian SMEs. EJournal of Tax Research, 19(1), 168–184.
Twesige, D., Rutungwa, E., Faustin, G., Misago, I. K., & Mutarinda, S. (2024). Gender and the tax compliance puzzle: does gender influence taxpayers’ behaviour towards tax compliance? Evidence from Rwanda. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2316887
Waluyo. (2017). Tax amnesty and tax administration system: An empirical study in Indonesia. European Research Studies Journal, 20(4), 548–556. https://doi.org/10.35808/ersj/910
Williams, C. (2020). An Institutional Theory of Tax Non-Compliance in Bulgaria: a Tax Morale Approach. Economic Alternatives, 26(1), 33–49. https://doi.org/10.37075/EA.2020.1.02
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 Galih Wicaksono, Bambang Sutopo
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
