IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-146-3_40.html

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

In: Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

Author

Listed:
  • Khusnul Khotimah

    (Hasanuddin University)

  • Heri Widodo

    (Hasanuddin University)

  • Duwi Rahayu

    (Hasanuddin University)

  • Eny Maryati

    (Hasanuddin University)

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.

Suggested Citation

  • Khusnul Khotimah & Heri Widodo & Duwi Rahayu & Eny Maryati, 2023. "Analysis of Publishing Information and Popular Topics of Tax Accounting Periodical Issues in Indonesia," Advances in Economics, Business and Management Research, in: Muhammad Irdam Ferdiansyah & Daniella Cynthia Sampepajung & Insany Fitri Nurqamar & Rakhmat Prima Nu (ed.), Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022), pages 397-410, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-146-3_40
    DOI: 10.2991/978-94-6463-146-3_40
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-146-3_40. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.