Taxation research in an accounting context: future prospects and interdisciplinary perspectives

Lamb, Margaret; Lymer, Andy

doi:10.1080/096381899335790

Cited by 16 publications

(11 citation statements)

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“…Evaluasi kinerja akademisi akuntansi telah banyak dilakukan seperti Apostolou, Dorminey, Hassell, & Watson (2013) Shevlin, 1999;Lamb & Lymer, 1999;Shackelford & Shelvin, 2001;Maydew, 2001;Shevlin, 2007;Hanlon & Heitzman, 2010;dan Graham, Raedy, & Shackelford, 2012) dan analisis statistik (seperti Hutchison & White, 2003;Al Irsyad & Martani, 2013;Rusli, 2015;Herawati & Bandi, 2017).…”

Section: Pendahuluanmentioning

confidence: 99%

“…Perkembangan penelitian perpajakan dalam konteks akuntansi yang masih sedikit, baik di jurnal Internasional maupun nasional tersebut di atas sejalan juga dengan yang dikemukakan Lamb & Lymer (1999). Lamb & Lymer (1999) menyatakan bahwa praktik perpajakan merupakan bagian penting dari apa yang dapat digolongkan sebagai praktik akuntansi, namun penelitian pajak merupakan bagian yang sangat kecil dari bidang penelitian akuntansi akademis.…”

Section: Hasil Penelitian Dan Pembahasan Proporsi Penelitian Perpajakanunclassified

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Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi

Herawati¹,

Bandi²

2019

Journal of Accounting and Business Dynamics

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This research aims to review the development of tax research in Indonesia. It examines 166 articles presented in Simposium Nasional Akuntansi/SNA (National Accounting Symposium) over a 20 year period. The findings show a relatively small portion of tax research presented in SNA (around 8%). Based on the topic classification, 52.4% of tax research related to tax planning topics, 24.1% related to tax compliance topics, and 23.4% related to tax policy. It was also found that 48.1% of tax research related to corporate decision-making topics, 33.3% related to tax avoidance topics, 16.7% related to the role of income tax income information for financial accounting topics, and 1.9% related to tax and asset pricing topics. The research methods that dominate tax research are the archival method (59%), the survey method (28%) and experimental method (4%). The dominance of the author's institutional affiliation is the state university and the minimal participation of tax researcher comes from tax practitioner. These research findings demonstrate the need of further research in taxation, especially qualitative based methods and the involvement of tax practitioners as the researchers in the tax research. ABSTRAK Penelitian ini bertujuan untuk mengkaji perkembangan penelitian pajak di Indonesia. Penulis meneliti 166 artikel yang disajikan dalam Simposium Nasional Akuntansi (SNA) selama 20 tahun. Temuan menunjukkan masih sedikit penelitian pajak yang disajikan dalam SNA (sekitar 8%). Berdasarkan klasifikasi topik, 52,4% penelitian pajak terkait dengan topik perencanaan pajak, 24,1% terkait dengan topik kepatuhan pajak, dan 23,4% terkait dengan kebijakan pajak. Ditemukan juga bahwa 48,1% penelitian pajak terkait dengan topik pengambilan keputusan perusahaan, 33,3% terkait dengan topik penghindaran pajak, 16,7% terkait dengan peran informasi pajak penghasilan, informasi keuangan untuk topik akuntansi keuangan, dan 1,9% terkait dengan pajak dan aset topik penetapan harga. Metode penelitian yang mendominasi penelitian pajak adalah metode arsip (59%), metode survei (28%) dan metode eksperimental (4%). Dominasi afiliasi institusional penulis adalah universitas negeri dan ditemukan juga partisipasi yang rendah para praktisi pajak dalam penelitian perpajakan. Temuan penelitian ini menunjukkan perlunya penelitian lebih lanjut dalam perpajakan, khususnya penggunaan metode berbasis kualitatif dan keterlibatan praktisi pajak sebagai peneliti dalam penelitian pajak.

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Section: Pendahuluanmentioning

confidence: 99%

Section: Hasil Penelitian Dan Pembahasan Proporsi Penelitian Perpajakanunclassified

Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi

Herawati¹,

Bandi²

2019

Journal of Accounting and Business Dynamics

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“…Since taxation practice represents a significant part of accounting practice, it ought to represent a large part of the accounting research literature (Lamb and Lymer 1999). There are ample research opportunities related to taxation practice Downloaded by [New York University] at 21:09 16 May 2015 in China.…”

Section: Taxationmentioning

confidence: 99%

“…Areas that deserve attention include (1) empirical studies of tax influence on investors, capital markets, and financial reporting; (2) behavioral studies of individual decision-making in personal income tax practice; and (3) comparative international studies of tax influence on corporate financial behavior. The challenges confronting researchers derive from the multifaceted and interdisciplinary nature of tax research, which requires interdisciplinary training and research methods, and the fast-changing legal and economic environment in China, which impairs longitudinal comparability (Lamb and Lymer 1999).…”

Section: Taxationmentioning

confidence: 99%

Research on Chinese Accounting Issues: A Review and Synthesis

Chan

2009

The Chinese Economy

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over the past two decades, economic reforms have significantly changed the economy and accountancy in china. As the planned centralized economy is gradually replaced by a market-driven economy, the the profession of accountancy is emerging and playing an increasingly important role. this paper reviews and synthesizes the recent literature on chinese accountancy issues. it highlights the leading individual and institutional contributors, the major focus and research methods of their studies, and the journals, articles, and scholars exerting the greatest influence upon research of accounting in china.

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“…There are now several works explicitly acknowledging the multidisciplinary and interdisciplinary nature of taxation (see Lamb et al, 2004, for law, accounting, political science and social policy) accompanied by an increasing interest in research approaches (methodology, methods and forms of analysis) that may be appropriate in a multidisciplinary and interdisciplinary context (see McKerchar, 2008;and Oats, 2012a). These show how taxation research can employ what might be termed 'the full range' of research approaches in social sciences, from the positivist to the interpretivist and the quantitative to the qualitative with much in between, such as critical realism and pragmatism (see McKerchar, 2008, pp.…”

Section: [Insert Figure 2 Here]mentioning

confidence: 99%

Research Methods in Taxation History

Frecknall‐Hughes

2016

RBE

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This paper is an attempt to consider the research methods used in taxation history, which is an area that has attracted increased academic interest in recent years. The paper looks at the various routes that may provide an entry into studying taxation generally and at the inherently interdisciplinary/multidisciplinary nature of the subject. If taxation is researched through different disciplinary lenses, the focus of research changes, which brings to the forefront questions about the most appropriate research methods to use -questions which become more complex when taxation history is considered, along with fact that the different disciplines have their own histories which may themselves impact on taxation history research. The paper looks in detail at social science research methods, also legal research (as 'different' from other social science disciplines to which taxation is linked), as well as history and legal history, to evaluate research methods used in those areas. It shows that tax history can be researched in several ways from different perspectives, which show an underlying rigour and more similarity than is at first apparent.

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Taxation research in an accounting context: future prospects and interdisciplinary perspectives

Cited by 16 publications

References 100 publications

Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi

Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi

Research on Chinese Accounting Issues: A Review and Synthesis

Research Methods in Taxation History

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