A Bibliometric Study on the Development of Research Related to Tax Compliance Factors in Indonesia

Abstract

This study aims to identify research trends and map the scholarly discourse
on factors influencing tax compliance, with a particular focus on Indonesia.
The objective is to provide a deeper understanding of the existing body of
knowledge and highlight potential research gaps for future exploration. A
total of 23 articles were retrieved from the Scopus database, subjected to
specific selection criteria, and analyzed using bibliometric techniques with
VOSviewer visualization, alongside a hermeneutic content analysis. The
findings indicate that research on factors affecting tax compliance in
Indonesia remains relatively limited. Commonly recurring keywords in the
literature include ‘tax compliance,’ ‘tax awareness,’ ‘e-filing,’ and ‘tax
sanctions.’ In contrast, less frequently studied topics encompass ‘perception
of corruption,’ ‘gender,’ ‘religiosity,’ ‘uli'l-amr,’ ‘social norms,’ ‘traditional
approach,’ ‘millennials,’ and ‘modernization of tax administration.’ The
hermeneutic content analysis identifies four primary clusters of factors
influencing tax compliance: taxpayer characteristics, environmental
influences, governmental policies, and religiosity. The variation in research
keywords, the scope of journal databases, and cross-country comparisons
present valuable opportunities for future research directions.