Mapping the Trends and Developments in Property Tax Research: A Bibliometric and  Network Visualization Analysis with VOSviewer

Yustisia Sifaiyya; Sri Andriani

doi:10.30598/arujournalvol5iss2pp101-110

Yustisia Sifaiyya Universitas Islam Negeri Maulana Malik Ibrahim Malang
Sri Andriani Universitas Islam Negeri Maulana Malik Ibrahim Malang

DOI: https://doi.org/10.30598/arujournalvol5iss2pp101-110

Keywords: Pajak Properti, Perkembangan, Riset, Bibliometrik, Tinjauan Literature

Abstract

Penelitian ini bertujuan untuk mengetahui trend dan perkembangan riset pajak properti dengan metode campuran, yaitu metode kuantitatif pada studi bibliometrik dan metode kualitatif pada literature review. Sumber pengambilan data berasal dari penelusuran jurnal nasional dan internasional terindeks Emerald, Springer, dan Scopus melalui aplikasi Publish of Perish. Teknik analisis data meliputi; (1) memetakan trend dan perkembangan riset pajak properti menggunakan studi bibliometrik dengan software algoritma VOSviewer; dan (2) memetakan trend dan perkembangan pajak properti menggunakan literature review. Hasil penelitian menunjukkan bahwa berdasarkan studi bibliometrik VOSviewer, penelitian seputar trend dan perkembangan riset pajak properti terbagi menjadi 8 kluster dan 8 item topik setelah dilakukan penyaringan. Topik tersebut juga akan dijelaskan secara lengkap pada literature review. Implikasi dan kontribusi dari penelitian ini adalah untuk membandingkan topik-topik yang sering diteliti oleh peneliti lain, sehingga dapat digunakan sebagai referensi bagi peneliti berikutnya.

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