Analisis Bibliometrik Atas Penelitian Belanja Perpajakan (Tax Expenditures) Menggunakan Aplikasi VOSViewer
DOI:
https://doi.org/10.54957/educoretax.v1i4.66Keywords:
Analisis bibliometrik, Belanja perpajakan, Publish or Perish, Scopus, VOSviewerAbstract
Belanja perpajakan menyebabkan berkurangnya penerimaan pajak dari wajib pajak tertentu. Tujuan dari ketentuan belanja perpajakan adalah untuk mencapai tujuan sosial dan tujuan ekonomi. Hal ini telah menarik banyak cendekia untuk melakukan studi terkait belanja perpajakan. Pada penelitian ini, analisis bibliometrik dilakukan atas artikel penelitian yang dipublikasikan di jurnal yang terindeks Scopus selama tahun 2001 – 2021 (periode 20 tahun). Penelusuran artikel menggunakan aplikasi Publish or Perish. Hasil penelusuran diseleksi menggunakan aplikasi Mendeley dan diperoleh 52 artikel. Selanjutnya, artikel terpilih dianalisis dengan aplikasi VOSviewer. Hasil analisis menunjukkan 52 artikel tersebut dapat dikelompokkan menjadi empat klaster. Keempat klister tersebut mewakili empat arus penelitian belanja perpajakan. Kata kunci yang paling sering muncul di tiap klister adalah ‘spending’, ‘tax expenditure’, ‘contribution’, dan ‘tax credit’.
Tax expenditures have reduced government tax revenues from certain group of taxpayers. The purpose of tax expenditure provisions is to achieve social and economic objectives. It has attracted many scholars to conduct studies related to this field. For this work, a bibliometric analysis was conducted on research papers published in Scopus indexed journals during 2001 – 2021 (20 years period). Searching for research papers was done using Publish or Perish software. The results were refined with Mendeley software and 52 articles were obtained. The selected articles were analyzed using VOSviewer software. The results of the analysis showed that the 52 research papers can be grouped into four clusters. The four clusters represent four streams of research in tax expenditures. The keywords that occured most frequently in each cluster were 'spending', 'benefit', 'contribution', and 'tax credit'.
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