The Implementation of VOS viewer on Bibliometric Analysis: Tax Evasion Deterrence
- 10.2991/aebmr.k.220602.009How to use a DOI?
- Prevention; tax evasion; bibliometrics; VOSviewer
This research aims to determine the development of publications and research trends related to tax evasion deterrence (TED). The method used in this research is the bibliometric method sourced from Scopus. The three applications used in this research mapping were publish or perish, Mendeley, and VOSviewer. The results of the analysis showed that the number of publications that had been mapped (accessed December 10, 2021) was 76 publications that were published during a period of 39 years (1982 – 2021) and the most common types of publications were in the form of articles. The increase in the number of TED publications occurred from 2013 to 2021 with the largest number of publications occurring in 2014. Meanwhile, the most dominant topics which were studied related to TED were in terms of taxpayer compliance and tax morale, while several topics such as company size, the public policy, tax inspectors, taxpayers’ trust in tax administrators, and fellow taxpayers were topics that became research trends within around 2020s.
- © 2022 The Authors. Published by Atlantis Press International B.V.
- Open Access
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Cite this article
TY - CONF AU - Aditiyanto Ekaputra AU - Triyono AU - dan Fatchan Achyani PY - 2022 DA - 2022/06/13 TI - The Implementation of VOS viewer on Bibliometric Analysis: Tax Evasion Deterrence BT - Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022) PB - Atlantis Press SP - 59 EP - 65 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.220602.009 DO - 10.2991/aebmr.k.220602.009 ID - Ekaputra2022 ER -