Eksplorasi Bibliometrik Penegakan Pajak: Konstelasi Pengetahuan Dan Arah Riset Global

Siti Karimah; Siti Mutmainah; Yudithia Mega Gumilang

doi:10.26623/slsi.v24i4.16188

Authors

Siti Karimah Diponegoro University
Siti Mutmainah Diponegoro University
Yudithia Mega Gumilang Diponegoro University

DOI:

https://doi.org/10.26623/slsi.v24i4.16188

Abstract

Penegakan pajak (tax enforcement) merupakan elemen penting dalam sistem perpajakan global yang bertujuan meningkatkan kepatuhan wajib pajak dan mengoptimalkan penerimaan negara. Penelitian ini bertujuan menganalisis evolusi, tren utama, struktur tematik, dan pola kolaborasi penelitian mengenai penegakan pajak selama periode 2004–2024, serta mengidentifikasi arah dan celah penelitian yang potensial untuk dikembangkan. Penelitian menggunakan pendekatan bibliometrik dengan data yang diperoleh dari basis data Scopus. Seleksi dokumen dilakukan menggunakan metode PRISMA dan menghasilkan 443 artikel dalam bidang Business, Management, and Accounting yang diterbitkan selama periode penelitian. Analisis dilakukan menggunakan Biblioshiny untuk memetakan perkembangan publikasi, kontribusi penulis dan negara, jaringan kolaborasi, distribusi kata kunci, serta perkembangan tema penelitian. Hasil penelitian menunjukkan bahwa publikasi mengenai penegakan pajak mengalami peningkatan signifikan, terutama sejak 2016, dengan Amerika Serikat dan China sebagai negara dengan kontribusi publikasi terbesar. Struktur tematik menunjukkan dominasi isu taxation, tax system, dan law enforcement, sementara digitalisasi, perdagangan, lingkungan, dan teknologi menjadi tema yang semakin berkembang. Jaringan kolaborasi menunjukkan adanya keterhubungan antarpeneliti dan negara, meskipun masih terdapat fragmentasi dan keterbatasan keterlibatan negara berkembang. Penelitian ini menyimpulkan bahwa kajian penegakan pajak berkembang menuju isu yang lebih multidimensional dan berbasis teknologi. Temuan ini memberikan dasar bagi pengembangan penelitian yang lebih kontekstual, kolaboratif, dan mendukung kebijakan penegakan pajak berbasis bukti.

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