Tax Accounting: Bibliometric Study of the Accounting Area Between the Period 2010 to 2020

Henrique, Marcelo Rabelo; Silva, Jéssica Medeiros da; Saporito, Antônio; Silva, Sandro Braz

doi:10.5380/rcc.v12i3.77754

Cited by 2 publications

(2 citation statements)

References 6 publications

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“…Tax regulation is compulsory, and, if companies fail to comply with the tax rules, they can be interpreted as having poor performance (Musimenta, Naigaga, Bananuka, & Najjuma, 2019). The combination of financial accounting and tax regulation has given rise to the science of tax accounting (Henrique, da Silva, Saporito, & Silva, 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

Is Tax Accounting Information Relevant to Users? The Case of Indonesia

Pratama

2022

IJAEFA

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This research aimed to investigate whether the tax accounting contained in financial statements is relevant to users’ decision-making and represents compliance with the tax laws. In this research, tax accounting information is classified into (1) tax recognition items (TRI) and (2) tax disclosure items (TDI). Survey data were collected from 131 professional tax accountants in Indonesia. The study employed two analysis methods: (1) the paired sample test, to determine whether there was any gap between the current condition and the expected condition of tax accounting information; and (2) regression analysis, to establish whether tax accounting information affected the relevance of financial statements. The results showed that (1) there were more gaps in TRI than in TDI; and (2) while TRI created relevance, TDI did not. This result indicates that tax accounting information is essential to improve decision-making. However, there are gaps and inadequate information. These results also imply that the accounting standards setter should improve the standards so that tax accounting provides value to financial statement users.

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Section: Literature Reviewmentioning

confidence: 99%

Is Tax Accounting Information Relevant to Users? The Case of Indonesia

Pratama

2022

IJAEFA

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“…This method is necessary to map past and current research in order to direct future research. Previous articles in the taxation field that use bibliometric analysis are related to goods and service tax (Dhar & Khandelwal, 2020), tax evasion (Buele & Guerra, 2021), tax accounting (Henrique et al, 2020), tax competitiveness (Mazurenko & Tiutiunyk, 2021), and taxation (Ya'u & Saad, 2021). To the best of our knowledge, there is no article discussing tax compliance using bibliometric analysis.…”

Section: Introductionmentioning

confidence: 99%

A Scholarly Examination of Tax Compliance: A Bibliometric Analysis (1960-2021)

Fauzan¹,

Ibrahim

Jahja

2022

JIEB

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Introduction/Main Objectives: Tax compliance plays a significant role in ensuring government has revenue for its expenditure. Thus, tax compliance should be understood thoroughly. Background Problems: Since tax compliance is important, a scholarly examination with bibliometric analysis is needed. This study aims to map past and current research on tax compliance to direct future research. Novelty: To the best of our knowledge, no article discusses tax compliance using bibliometric analysis. Research Methods: This study uses the bibliometric method to observe 715 documents on tax compliance research publications from the Scopus database from 1960-2021. Metadata was analyzed using Microsoft Excel for frequency analysis, VOSviewer for data visualization, and Harzing's Publish or Perish for citation metrics. Finding/Results: The number of publications on tax compliance has grown significantly. Most articles were published in journals and conferences, mainly in English. The most widely cited articles and most co-authors come from the United States, Australia, Europe, Malaysia, and Indonesia. This study identifies the widely discussed themes and possible themes for future research. Conclusion: Tax compliance studies are increasing in number and are being carried out with a multidisciplinary approach by authors from various countries. This paper also proposes some future avenues of tax compliance research. In future research, it is recommended to extend the use of databases and to include more fields in search queries.

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Tax Accounting: Bibliometric Study of the Accounting Area Between the Period 2010 to 2020

Abstract: A reprodução dos artigos, total ou parcial, pode ser feita desde que citada a fonte.

Cited by 2 publications

References 6 publications

Is Tax Accounting Information Relevant to Users? The Case of Indonesia

Is Tax Accounting Information Relevant to Users? The Case of Indonesia

A Scholarly Examination of Tax Compliance: A Bibliometric Analysis (1960-2021)

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