Analysis of Publishing Information and Popular Topics of Tax Accounting Periodical Issues in Indonesia

Khusnul Khotimah, Heri Widodo (), Duwi Rahayu and Eny Maryati
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Khusnul Khotimah: Hasanuddin University
Heri Widodo: Hasanuddin University
Duwi Rahayu: Hasanuddin University
Eny Maryati: Hasanuddin University

A chapter in Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022), 2023, pp 397-410 from Springer

Abstract: Abstract The purpose of this study is to analyze information on the completeness of publications along with popular article topics in the periodical publications of Tax Accounting in Indonesia, by descriptively analyzing each publication site that can be accessed online through the Science and Technology Index (SINTA). This research is a development of previous research, trying to examine the completeness of identity and publishing information as well as popular topics of taxation research as a sub-area of ​​accounting. This research was carried out with a qualitative approach, and the type of research used was the historical research method. Sources of data were obtained through secondary data, which was obtained from the SINTA database of the Ministry of Research, Technology and Higher Education, ISSN LIPI, and published websites. Popular topic analysis techniques use the online application Voyant Tools. The results showed that the completeness of identity and information on the issuance of tax accounting periodicals in Indonesia which were categorized as economic in SINTA for 20 years (2002–2021 period) was around 646 articles with 47 nationally accredited journals of nationally accredited journals. The most popular topic in tax accounting periodicals in Indonesia is still focusing on the term “tax” which illustrates that “tax” is still the object that writers are most interested in different contexts, and the topic of tax “compliance” will most likely become a topic of interest. Popular in the study of taxation in the future.

Keywords: Publishing; Periodic Issues; Taxation; Voyant Tools (search for similar items in EconPapers)
Date: 2023
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DOI: 10.2991/978-94-6463-146-3_40

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