Pemetaan Bibliometrik Penelitian E-Taxation di Era Digital
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Abstract
Penelitian ini bertujuan untuk memetakan tren penelitian terkait e-taxation di era digital melalui pendekatan bibliometrik dengan data yang diambil dari Scopus dan dianalisis menggunakan VOSviewer. Hasil analisis menunjukkan bahwa topik "e-taxation" menjadi node sentral dengan keterkaitan yang kuat dengan tema lain seperti "e-government," "information technology," dan "public administration," mencerminkan pentingnya digitalisasi dalam sistem perpajakan. Visualisasi kepadatan menunjukkan dominasi topik utama ini, tetapi topik seperti perpajakan lintas batas dan e-commerce masih kurang dieksplorasi. Analisis jaringan kolaborasi antar penulis menunjukkan adanya kontribusi signifikan dari beberapa penulis kunci, tetapi kolaborasi global masih terbatas. Sebaran geografis penelitian menunjukkan dominasi negara-negara tertentu seperti Malaysia, Indonesia, Nigeria, dan Inggris, dengan kebutuhan untuk meningkatkan kolaborasi internasional. Studi ini menyoroti peluang penelitian masa depan, terutama pada integrasi teknologi baru seperti blockchain dan kecerdasan buatan untuk mendukung implementasi e-taxation yang lebih efisien, inklusif, dan relevan dengan tantangan global.
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