PEMETAAN TREN RISET TAX AMNESTY DAN KEPATUHAN PAJAK: ANALISIS BIBLIOMETRIK 2019-2024 MENGGUNAKAN VOSVIEWER
DOI:
https://doi.org/10.70248/jakpt.v2i4.2387Abstract
Penelitian ini bertujuan untuk mengidentifikasi arah dan perkembangan studi ilmiah mengenai Tax Amnesty melalui pendekatan bibliometrik yang didukung oleh perangkat lunak VOSviewer, disertai analisis tinjauan literatur. Pendekatan yang digunakan merupakan kombinasi antara metode kuantitatif, yang difokuskan pada bibliometrik, dan metode kualitatif melalui penelaahan pustaka. Data yang dianalisis bersumber dari 500 artikel jurnal yang diperoleh menggunakan aplikasi Publish or Perish, dengan periode publikasi antara tahun 2019 hingga 2024. Hasil pemetaan bibliometrik menunjukkan adanya tiga kelompok utama topik yang terbentuk, dengan total 41 tema kajian yang mendominasi diskusi ilmiah seputar Tax Amnesty. Penelitian menunjukkan bahwa kebijakan Tax Amnesty berdampak positif terhadap kepatuhan wajib pajak, terutama pada kelompok yang memiliki pemahaman perpajakan yang lebih baik. Dengan demikian, efektivitas program Tax Amnesty tidak hanya dipengaruhi oleh insentif fiskal yang diberikan, namun juga bergantung pada seberapa baik wajib pajak memahami aturan dan mekanisme perpajakan. Hasil studi ini diharapkan dapat memberikan kontribusi strategis bagi perumusan kebijakan fiskal jangka panjang, khususnya dalam merancang kebijakan yang menitikberatkan pada aspek edukasi dan pemberdayaan terhadap wajib pajak.
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