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

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

Authors
Khusnul Khotimah1, Heri Widodo1, *, Duwi Rahayu1, Eny Maryati1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: heriwidodo@umsida.ac.id
Corresponding Author
Heri Widodo
Available Online 29 May 2023.
DOI
10.2991/978-94-6463-146-3_40How to use a DOI?
Keywords
Publishing; Periodic Issues; Taxation; Voyant Tools
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
29 May 2023
ISBN
978-94-6463-146-3
ISSN
2352-5428
DOI
10.2991/978-94-6463-146-3_40How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Khusnul Khotimah
AU  - Heri Widodo
AU  - Duwi Rahayu
AU  - Eny Maryati
PY  - 2023
DA  - 2023/05/29
TI  - Analysis of Publishing Information and Popular Topics of Tax Accounting Periodical Issues in Indonesia
BT  - Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
PB  - Atlantis Press
SP  - 397
EP  - 410
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-146-3_40
DO  - 10.2991/978-94-6463-146-3_40
ID  - Khotimah2023
ER  -