BIBLIOMETRIC ANALYSIS OF TAX AGGRESSIVENESS: GLOBAL LITERATURE MAPPING USING PUBLISH OR PERISH AND VOSVIEWER
Kata Kunci:
Bibliometrik, Agresivitas Pajak, Tinjauan Literatur, VOSViewer, Publish or PerishAbstrak
Using a bibliometric approach, this study attempts to track the trends and advancements in scientific papers around tax aggressiveness from 2019 to 2024. The Publish or Perish software was used to gather data from Google Scholar, and VOSviewer was used for analysis in order to show networks and pinpoint important research themes. The analysis of 996 articles revealed a notable annual increase in publications, reaching a peak in 2024. Four major clusters were identified by the bibliometric mapping, which concentrated on issues including leverage, profitability, liquidity, and the function of independent commissioners in affecting tax aggressiveness. According to the research analysis, profitability has a favorable and considerable impact on tax aggression, while leverage and independent commissioners have a simultaneous effect. On the other hand, the effect of liquidity differs according to the metrics that are employed. On the other hand, the effect of liquidity differs according to the metrics that are employed. It is anticipated that these results will form the basis for further investigation and offer valuable perspectives to legislators in creating more efficient tax laws.
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