Tax Avoidance Strategies in Indonesia: A Bibliometric Analysis of Trends and Patterns
Keywords:
Tax Avoidance, Bibliometric Analysis, Corporate Governance, Tax Compliance; Blockchain, Indonesia, Fiscal PolicyAbstract
Tax avoidance poses a persistent challenge to fiscal stability and equity, particularly in developing economies like Indonesia. This study aims to map the evolution of tax avoidance research in Indonesia using a bibliometric approach. A total of 159 peer- reviewed articles published between 1985 and 2024 were analyzed using VOSviewer and Biblioshiny to identify trends, influential authors, dominant themes, and research clusters. The findings reveal a significant increase in tax avoidance- related publications since 2015, driven by policy reforms, digital transformation, and global events such as the COVID-19 pandemic. Key themes include corporate governance, tax compliance, regulatory reform, and the integration of technologies like blockchain. The co-authorship and keyword analyses highlight the emergence of interdisciplinary collaborations and growing interest in transparency, tax justice, and digital innovation. This study provides a comprehensive overview of the academic landscape surrounding tax avoidance in Indonesia and offers valuable insights for researchers and policymakers. Strengthening governance, leveraging technology, and aligning with global tax standards are essential strategies to mitigate avoidance and enhance tax compliance.Downloads
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References
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Cobham, A., & Janský, P. (2018). Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results. Journal of International Development, 30(2), 206–232. https://doi.org/10.1002/JID.3348
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Falagas, M. E., Pitsouni, E. I., Malietzis, G. A., & Pappas, G. (2008). Comparison of PubMed, Scopus, Web of Science, and Google Scholar: strengths and weaknesses. The FASEB Journal, 22(2), 338–342. https://doi.org/10.1096/FJ.07-9492LSF
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Nasution, M. K., Santi, F., & Pirzada, K. (2020). Determinants of tax compliance: A study on individual taxpayers in Indonesia. Entrepreneurship and Sustainability Issues, 8(2), 1401–1418. https://doi.org/10.9770/jesi.2020.8.2(82)
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Pahala, I., Jaya, T. E., Nurdito, G. A., Ningrum, R., Musyaffi, A. M., Murdiyanti, Y., & Hajawiyah, A. (2022). The Effect of Tax Justice,
Discrimination, And Religiosity on Tax Evasion Behavior. Quality - Access to Success, 23(188), 103–109. https://doi.org/10.47750/QAS/23.188.15
Pertiwi, I. F. P., Kusuma, H., Hadi, K., Arifin, J., Yoga, I., & Fahma, A. Z. (2022). Isomorphism of integrated reporting’s sustainability embeddedness: evidence from Indonesian listed companies. Cogent Business & Management, 9(1). https://doi.org/https://doi.org/10.1080/23311975.2022.2099605
Prastiwi, D., & Diamastuti, E. (2023). Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia. Journal of Risk and Financial Management,
16(8). https://doi.org/10.3390/jrfm16080375
Pratama, A. (2022). Is Tax Accounting Information Relevant to Users? The Case of Indonesia. International Journal of Applied Economics, Finance and Accounting, 14(1), 77–90. https://doi.org/10.33094/ijaefa.v14i1.658
Probohudono, A. N., Sudaryono, E. A., Sumarta, N. H., & Ardilas, Y. (2015). Ownership, corporate governance and mandatory tax disclosure influencing voluntary financial disclosure in Indonesia. Corporate Ownership and Control, 13(1), 74–83. https://doi.org/10.22495/cocv13i1p8
Rudyanto, A. (2024). Does tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigate aggressive tax avoidance? Evidence from a developing country. Journal of Global Responsibility. https://doi.org/10.1108/JGR-05-2023-0077
Setyowati, M. S., Utami, N. D., Saragih, A. H., & Hendrawan, A. (2020). Blockchain technology application for value-added tax systems. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 1–27. https://doi.org/10.3390/joitmc6040156
Taylor, G., & Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. Journal of International Accounting, Auditing and Taxation, 22(1), 12–25. https://doi.org/10.1016/J.INTACCAUDTAX.2013.02.005
van Eck, N. J., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. https://doi.org/10.1007/s11192-009-0146-3
Yuhertiana, I., Izaak, W. C., Rahmawati, A., & Sucahyati, D. (2024). Creative performance of lecturers in post-pandemic COVID 19: evidence from Indonesia. Cogent Education, 11(1). https://doi.org/https://doi.org/10.1080/2331186X.2024.2369974
Zucman, G. (2014). Taxing across Borders: Tracking Personal Wealth and Corporate Profits. Journal of Economic Perspectives, 28(4), 121–148. https://doi.org/10.1257/jep.28.4.121
Alm, J., & Soled, J. A. (2016). W(h)ither the Tax Gap? Working Papers. https://ideas.repec.org/p/tul/wpaper/1618.html
Arianpoor, A., & Mizban, R. (2023). The impact of risk-taking and auditor characteristics on value creation in pre-Covid 19 and post-Covid 19 pandemic. Management Research Review, 46(7), 933–950. https://doi.org/10.1108/MRR-03-2022-0199
Asmoro, P. S., Ramakrishnan, S., Arsyanda, S., Alfandia, N. S., Ningsih, D.
N. C., Rokhimakhumullah, D. N. F., & Hidayat, K. (2024). ESG disclosure, governance, political connection, and tax Aggressiveness: what information is critical, and is more information always forceful? Cogent Business & Management, 11(1). https://doi.org/https://doi.org/10.1080/23311975.2024.2435600
Barkoczy, Stephen. (2020). Foundations of taxation law. 1255. https://books.google.com/books/about/Foundations_of_Taxation_La w_2020.html?hl=id&id=04FOxwEACAAJ
Clausing, K. A. (2016). The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond. SSRN Electronic Journal. https://doi.org/10.2139/SSRN.2685442
Cobham, A., & Janský, P. (2018). Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results. Journal of International Development, 30(2), 206–232. https://doi.org/10.1002/JID.3348
Damayanti, T. W., Nastiti, P. K. Y., & Supramono, S. (2020). Does tax amnesty influence intention to comply?: If students are taxpayers already. Business Management and Education, 18(1), 1–13. https://doi.org/10.3846/bme.2020.10292
Devereux, S., Béné, C., & Hoddinott, J. (2020). Conceptualising COVID-19’s impacts on household food security. Food Security, 12(4), 769–772. https://doi.org/10.1007/S12571-020-01085-0,
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/J.JBUSRES.2021.04.070
Effendi, K. A. (2021). Energy policy analysis, monetary and fiscal on inflation volatility in Indonesia. International Journal of Energy Economics and Policy, 11(2), 309–314. https://doi.org/10.32479/ijeep.10841
Falagas, M. E., Pitsouni, E. I., Malietzis, G. A., & Pappas, G. (2008). Comparison of PubMed, Scopus, Web of Science, and Google Scholar: strengths and weaknesses. The FASEB Journal, 22(2), 338–342. https://doi.org/10.1096/FJ.07-9492LSF
Fuadah, L. L., Dewi, K., Mukhtaruddin, M., Kalsum, U., & Arisman, A. (2022). The Relationship between Sustainability Reporting, E-Commerce, Firm Performance and Tax Avoidance with Organizational Culture as Moderating Variable in Small and Medium Enterprises in Palembang. Sustainability, 14(7), 3738.
https://doi.org/https://doi.org/10.3390/su14073738
Hajawiyah, A., Kiswanto, K., Suryarini, T., Yanto, H., & Harjanto, A. P. (2022). The bidirectional relationship of tax aggressiveness and CSR: Evidence from Indonesia. Cogent Business & Management, 9(1). https://doi.org/https://doi.org/10.1080/23311975.2022.2090207
Hamilton-Hart, N., & Schulze, G. G. (2016). Taxing Times in Indonesia: The Challenge of Restoring Competitiveness and the Search for Fiscal Space. Bulletin of Indonesian Economic Studies, 52(3), 265–295. https://doi.org/10.1080/00074918.2016.1249263
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/J.JACCECO.2010.09.002
Itan, I., Ahmad, Z., Setiana, J., & Karjantoro, H. (2024). Corporate governance, tax avoidance and earnings management: family CEO vs non-family CEO managed companies in Indonesia. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2312972
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/J.JOEP.2007.05.004
Martinez-Vazquez, J., Lago-Peñas, S., & Sacchi, A. (2017). THE IMPACT OF FISCAL DECENTRALIZATION: A SURVEY. Journal of Economic Surveys, 31(4), 1095–1129. https://doi.org/10.1111/JOES.12182
Nasution, M. K., Santi, F., & Pirzada, K. (2020). Determinants of tax compliance: A study on individual taxpayers in Indonesia. Entrepreneurship and Sustainability Issues, 8(2), 1401–1418. https://doi.org/10.9770/jesi.2020.8.2(82)
OECD Economic Outlook, Volume 2021 Issue 1. (2021). https://doi.org/10.1787/EDFBCA02-EN
Pahala, I., Hasanah, N., Khairani, R., & Musyaffi, A. M. (2021). The Quality Effect of Service, Perception, Taxpayer Motivation of The Interest of Using Tax Consultant Services. Quality - Access to Success, 22(185), 142–145. https://doi.org/10.47750/QAS/22.185.19
Pahala, I., Jaya, T. E., Nurdito, G. A., Ningrum, R., Musyaffi, A. M., Murdiyanti, Y., & Hajawiyah, A. (2022). The Effect of Tax Justice,
Discrimination, And Religiosity on Tax Evasion Behavior. Quality - Access to Success, 23(188), 103–109. https://doi.org/10.47750/QAS/23.188.15
Pertiwi, I. F. P., Kusuma, H., Hadi, K., Arifin, J., Yoga, I., & Fahma, A. Z. (2022). Isomorphism of integrated reporting’s sustainability embeddedness: evidence from Indonesian listed companies. Cogent Business & Management, 9(1). https://doi.org/https://doi.org/10.1080/23311975.2022.2099605
Prastiwi, D., & Diamastuti, E. (2023). Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia. Journal of Risk and Financial Management,
16(8). https://doi.org/10.3390/jrfm16080375
Pratama, A. (2022). Is Tax Accounting Information Relevant to Users? The Case of Indonesia. International Journal of Applied Economics, Finance and Accounting, 14(1), 77–90. https://doi.org/10.33094/ijaefa.v14i1.658
Probohudono, A. N., Sudaryono, E. A., Sumarta, N. H., & Ardilas, Y. (2015). Ownership, corporate governance and mandatory tax disclosure influencing voluntary financial disclosure in Indonesia. Corporate Ownership and Control, 13(1), 74–83. https://doi.org/10.22495/cocv13i1p8
Rudyanto, A. (2024). Does tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigate aggressive tax avoidance? Evidence from a developing country. Journal of Global Responsibility. https://doi.org/10.1108/JGR-05-2023-0077
Setyowati, M. S., Utami, N. D., Saragih, A. H., & Hendrawan, A. (2020). Blockchain technology application for value-added tax systems. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 1–27. https://doi.org/10.3390/joitmc6040156
Taylor, G., & Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. Journal of International Accounting, Auditing and Taxation, 22(1), 12–25. https://doi.org/10.1016/J.INTACCAUDTAX.2013.02.005
van Eck, N. J., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. https://doi.org/10.1007/s11192-009-0146-3
Yuhertiana, I., Izaak, W. C., Rahmawati, A., & Sucahyati, D. (2024). Creative performance of lecturers in post-pandemic COVID 19: evidence from Indonesia. Cogent Education, 11(1). https://doi.org/https://doi.org/10.1080/2331186X.2024.2369974
Zucman, G. (2014). Taxing across Borders: Tracking Personal Wealth and Corporate Profits. Journal of Economic Perspectives, 28(4), 121–148. https://doi.org/10.1257/jep.28.4.121
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2025-08-01
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Tax Avoidance Strategies in Indonesia: A Bibliometric Analysis of Trends and Patterns. (2025). Proceeding of International Conference on Economics, Technology, Management, Accounting, Education, and Social Science (ICETEA), 1, 1002-1025. https://conference.unita.ac.id/index.php/icetea/article/view/441
