Tinjauan Bibliometrik Terhadap Pemanfaatan Big Data, Analisis Sentimen, dan Kriptokurensi dalam Analisis Pajak
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Abstract
Tinjauan bibliometrik ini mengeksplorasi pemanfaatan Big Data, Analisis Sentimen, dan Mata Uang Kripto dalam analisis pajak, memberikan analisis komprehensif tentang pengetahuan yang ada di bidang interdisipliner ini. Studi ini mencakup publikasi dari tahun 1903 hingga 2023, yang bertujuan untuk mengungkap tren, klaster penelitian, pakar utama, dan arah masa depan dalam domain yang dinamis ini. Kajian ini mengungkapkan pertumbuhan yang signifikan dalam penelitian yang berkaitan dengan integrasi teknologi canggih ke dalam analisis pajak selama dua dekade terakhir. Tren yang menonjol termasuk meningkatnya minat terhadap Analisis Sentimen, dampak mata uang kripto terhadap perpajakan, dan evolusi strategi kepatuhan pajak yang sedang berlangsung yang dipicu oleh analisis Big Data. Analisis kutipan bersama mengungkap kelompok penelitian tematik, mulai dari pengetahuan dan kepatuhan pajak hingga aspek keuangan analisis pajak dan peran motivasi dalam pendidikan pajak. Kelompok-kelompok ini memberikan wawasan tentang bidang-bidang penelitian utama dan tren yang sedang berkembang. Khususnya, penonjolan pengetahuan, perilaku perusahaan, dan sanksi pajak menggarisbawahi sifat analisis pajak yang beragam. Studi ini mengidentifikasi kesenjangan penelitian dan menguraikan arah masa depan, menekankan perlunya kolaborasi interdisipliner lebih lanjut, eksplorasi pertimbangan etika dan hukum, dan investigasi mendalam tentang dampak cryptocurrency terhadap perpajakan.
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