Literature Review: Smart Tax Evasion Strategies in Indonesia

Fauzan Arif Siraj, Eko Arief Sudaryono, Y Anni Aryani, Doddy Setiawan

Abstract


This study aims to analyze the evolution of tax evasion research in Indonesia using data from 29 certified journals in the fields of accounting, management, economics, and top-tier business (ranked 1 & 2). The research employs a literature mapping method, in which the researcher categorizes 82 relevant publications on tax evasion in Indonesia based on prior research areas, tax evasion measurement, and citation analysis. Data is obtained from journals accessed during the period from 2016 to 2022. The mapping results reveal that the "Journal of Accounting and Finance Review" and the "Accounting Journal Journal" are the primary sources of tax evasion research in Indonesia, contributing to 9% of all publications analyzed. These findings provide crucial insights into potential data sources for a more in-depth understanding of tax evasion issues in Indonesia. This research introduces novelty by focusing on the evolution of tax evasion research in Indonesia through an in-depth literature mapping approach within 29 top-tier journals in the fields of accounting, management, economics, and top-tier business (ranked 1 & 2).


Keywords


Literature Review, Smart Tax Evasion Strategies, Literature Mapping, Research Evolution

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References


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