PEMETAAN PENELITIAN CORPORATE TAX: STUDI BIBLIOMETRIK VOSVIEWER DAN LITERATURE REVIEW

Abstract

This research aims to provide an overview of research and developments surrounding Corporate Tax using VOSviewer bibliometric studies and literature review studies. The research was carried out by searching through the Publish or Perish website for Corporate Tax keys over a period of 10 years from 2014 to 2024. And 286 research articles were obtained. The articles resulting from the search were then analyzed descriptively, inputted, analyzed using VOSViewer and a literature review to obtain a visualization of the mapping of developments in topics and research subjects around Corporate Tax. The literature review shows that there are various methodologies and approaches used in corporate tax research. The research results show that based on the results of mapping visualization using VOSviewer, research regarding Corporate Tax is classified into 5 clusters. Meanwhile, based on the results of the literature review, there are 6 main research themes surrounding Corporate Tax. The research topic most studied is the influence of corporate tax on Government, Investment, Income, Economy, Reform and Change. The results of this research can be used as reference material for researchers who want to conduct further research on corporate tax.