PEMETAAN SEPUTAR TAX PLANNING: ANALISIS BIBLIOMETRIK VOSVIEWER DAN LITERATURE REVIEW

Authors

  • Adelia Putri Isabela Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Sri Andriani Universitas Islam Negeri Maulana Malik Ibrahim Malang

Keywords:

Tax Planning, Taxation, Bibliometric Analysis, VOSviewer

Abstract

This research is intended to determine the development of research related to tax planning with a quantitative approach in the form of bibliometric analysis. The object of this research is tax planning. Data was taken from national and international journal article sources via Harzing Publish or Perish software and the Emerald website. The data analysis technique is carried out by mapping related to tax planning using bibliometric analysis with algorithm software in the form of VOSviewer. Based on the research that has been carried out, the results were found in the form of 3 clusters and 62 items. This research contributes to mapping topics that are often researched, so that they can be used as a reference for subsequent researchers. Based on the literature review, there are three themes related to tax planning, namely, Tax Avoidance, Regulation, and Firm Value.

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Published

25-09-2025

How to Cite

Isabela, A. P., & Andriani, S. (2025). PEMETAAN SEPUTAR TAX PLANNING: ANALISIS BIBLIOMETRIK VOSVIEWER DAN LITERATURE REVIEW. Jurnal Ilmiah Ekonomi Dan Pajak, 5(2), 1–5. Retrieved from http://ojs-ejak.id/index.php/Ejak/article/view/109

Issue

Vol. 5 No. 2 (2025): VOLUME 5 NO.2, 2025

Section

Articles

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Copyright (c) 2025 Adelia Putri Isabela, Sri Andriani

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