Pemetaan Bibliometrik Penelitian Literasi Pajak dan Kepatuhan Wajib Pajak pada Era Digital
DOI:
https://doi.org/10.33197/jabe.vol12.iss2.2026.3872Kata Kunci:
Literasi Pajak; Kepatuhan Wajib Pajak; Era Digital; Bibliometrik;Abstrak
Penelitian ini bertujuan untuk memetakan perkembangan publikasi ilmiah mengenai literasi pajak dan kepatuhan wajib pajak pada era digital. Kajian ini menggunakan pendekatan bibliometrik untuk mengidentifikasi tren publikasi, artikel berpengaruh, pola sitasi, serta keterhubungan kata kunci dalam topik literasi pajak, kepatuhan wajib pajak, dan perubahan lingkungan perpajakan berbasis digital. Data penelitian diperoleh melalui Publish or Perish dengan menggabungkan tujuh file CSV yang kemudian dibersihkan, dibatasi pada periode 2016-2024, dan dianalisis menggunakan Microsoft Excel serta VOSviewer. Hasil pengolahan data menunjukkan bahwa publikasi terkait literasi pajak dan kepatuhan wajib pajak mengalami peningkatan, terutama pada 2022-2024. Visualisasi VOSviewer menunjukkan bahwa kata kunci tax literacy dan individual taxpayer compliance menjadi pusat jaringan, sedangkan kata kunci understanding, revenue, tax policy, tax law, digital economy, SMEs, dan business membentuk tema pendukung. Temuan ini menunjukkan bahwa penelitian mengenai kepatuhan wajib pajak pada era digital tidak hanya berkaitan dengan sistem administrasi pajak elektronik, tetapi juga dengan pemahaman pajak, kebijakan perpajakan, hukum pajak, penerimaan negara, dan aktivitas usaha dalam ekonomi digital. Penelitian ini memberikan kontribusi dalam menyajikan peta pengetahuan, celah penelitian, serta arah riset lanjutan mengenai literasi pajak dan kepatuhan wajib pajak pada era digital.
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Referensi
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