TAX EVASION IN INDONESIA: A BIBLIOMETRIC ANALYSIS

Abstract

Tax is a mandatory contribution to the state that is owed by individuals or bodies that is coercive based on law, without receiving direct compensation and is used for state needs for the greatest prosperity of the people as stated in Law number 28 of 2007. However, in its development, revenue Taxes are often below the target and one of the reasons is due to tax evasion or tax evasion. So it is necessary to examine the development of research topics that discuss tax evasion as a warning to mitigate this practice. This research uses the Bibliometric method. Bibliometrics is used to communicate the development of a scientific discipline for further research needs. Article filtering uses the keyword "Tax evasion Indonesia" and is taken from journals found on Google Scholar from 2016-2021. The trend of research topics related to tax evasion always increases every year. Apart from that, there are more and more variables or topics related to it, but there are several research topics that have great potential to be developed, including tax management and tax expense.