Menganalisis Dampak Penelitian dalam Studi Tax Avoidance

Penulis

  • Loso Judijanto IPOSS Jakarta, Indonesia
  • Okevanrianus Putra Hernat Universitas Widya Dharma Pontianak

DOI:

https://doi.org/10.58812/jakws.v3i02.1164

Kata Kunci:

Penghindaran Pajak, Penggelapan Pajak, Risiko Perusahaan, Analisis Bibliometrik

Abstrak

Penelitian ini mengeksplorasi dinamika penghindaran pajak dan tema-tema terkait dalam literatur akademis, menggunakan analisis bibliometrik dengan data yang diolah melalui VOSviewer. Studi ini mengidentifikasi klasterisasi topik utama, menelusuri evolusi tren penelitian dari tahun 2014 hingga 2020, menggambarkan jaringan kolaborasi antara peneliti, dan mengungkapkan peluang penelitian yang belum banyak dieksplorasi. Hasil penelitian menunjukkan pergeseran fokus dari penggelapan pajak ke implikasi finansial dan audit dari penghindaran pajak, serta interaksi antara penghindaran pajak dengan tanggung jawab sosial perusahaan. Dengan mendalami hubungan antara penghindaran pajak, risiko perusahaan, struktur kepemilikan, dan CSR, penelitian ini memberikan wawasan baru tentang pengaruh strategi pajak terhadap praktik korporasi dan menyarankan pendekatan multidisiplin untuk mengatasi kompleksitas isu pajak dalam bisnis kontemporer.

Referensi

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Unduhan

Diterbitkan

2024-05-31

Cara Mengutip

Judijanto, L., & Hernat, O. P. (2024). Menganalisis Dampak Penelitian dalam Studi Tax Avoidance. Jurnal Akuntansi Dan Keuangan West Science, 3(02), 161–170. https://doi.org/10.58812/jakws.v3i02.1164

Terbitan

Vol 3 No 02 (2024): Jurnal Akuntansi dan Keuangan West Science

Bagian

Artikel

Lisensi

Hak Cipta (c) 2024 Loso Judijanto, Okevanrianus Putra Hernat

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