Hubungan Esg Dan Tax Evasion Dalam Literatur Internasional: Analisis Bibliometrik

Vincent Gonawan, Fitriana Fitriana, Rachmat Agus Santoso

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Penelitian ini bertujuan untuk menelaah perkembangan penelitian mengenai hubungan antara Environmental, Social, and Governance (ESG) dan tax evasion dalam literatur internasional menggunakan pendekatan bibliometrik. Analisis dilakukan melalui tiga indikator utama, yaitu annual scientific production, average citations per year, dan corresponding author’s countries. Data diolah dan divisualisasikan menggunakan Bibliometrix untuk mengidentifikasi tren publikasi, pola sitasi, serta distribusi kontribusi penulis berdasarkan negara. Hasil penelitian menunjukkan bahwa publikasi mengenai ESG dan tax evasion mengalami peningkatan signifikan, terutama setelah tahun 2010 dan mencapai puncaknya pada tahun 2024. Temuan ini menunjukkan bahwa isu keberlanjutan, transparansi, tata kelola perusahaan, dan kepatuhan perpajakan semakin menjadi perhatian dalam penelitian akademik. Dari sisi sitasi, penelitian terkait ESG dan tax evasion juga menunjukkan pengaruh yang terus meningkat, tercermin dari bertambahnya jumlah sitasi yang diterima publikasi pada bidang ini.

Berdasarkan analisis corresponding author’s countries, Amerika Serikat menjadi negara dengan kontribusi publikasi tertinggi, diikuti oleh Inggris, Jerman, Italia, dan China. Dominasi negara-negara tersebut mengindikasikan bahwa penelitian ESG dan perpajakan masih banyak berkembang di negara maju. Meskipun demikian, Indonesia mulai menunjukkan partisipasi dalam perkembangan penelitian internasional pada topik ini.
Secara keseluruhan, hasil penelitian menunjukkan bahwa hubungan ESG dan tax evasion telah berkembang menjadi isu global yang semakin relevan dalam kajian akuntansi, perpajakan, dan keberlanjutan perusahaan, serta diperkirakan akan terus berkembang pada masa mendatang.

Kata Kunci: ESG, Tax Evasion, Tax Avoidance, Bibliometrik, Bibliometrix

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Referensi


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DOI: https://doi.org/10.37531/mirai.v11i2.12113

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