Potret Riset Pajak Daerah: Studi Bibliografi

Moh. Erfandi, Nadila Lastanti, Shofinatul Aniyah, Nova Dwi Medya Wati, Nurul Herawati

Abstract


This research aims to examine tax research, with the theme of regional taxes as an indicator of the development of tax science in Indonesia. Regional taxes are managed by provinces and districts/cities. Regional taxes are a contribution to regional original income, where regional taxes influence government administration activities and regional buildings. Researchers took a sample of sixty journals accredited by Sinta 1 and Sinta 2 by examining 194 articles. This research classifies based on research topic, research method, and year of research. The research results illustrate that research related to regional taxes uses a widely used quantitative paradigm. The most researched topics based on sample articles are tax and economic topics. Meanwhile, for the year of publication, it is known that 2018 is the year with the most regional tax themes. The findings of this research indicate the need for further research, especially in the qualitative and research and development paradigm. It is hoped that this research can be used as a reference for further research using other factors such as citation analysis and research method variables.

Keywords


Local revenue, local tax, procincial tax, regional expenditure, regional tax

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References


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