TRENDS AND NETWORKS IN INDONESIAN CORPORATE TAX AVOIDANCE RESEARCH

Abstract

This study systematically maps the intellectual landscape of corporate tax avoidance research in Indonesia over the period 2016–2026 using bibliometric and network analysis. Publications indexed in the Scopus database were analyzed to examine annual scientific production, citation trends, institutional contributions, thematic clusters, trending topics, co-occurrence patterns, and coauthorship networks. The findings indicate a steady growth in research output, with core themes including tax avoidance, corporate governance, firm size, profitability, and transfer pricing dominating the literature. Emerging topics such as tax risk and tax amnesty reveal areas of increasing scholarly attention. The co-occurrence network highlights the interconnectedness of financial, governance, and institutional factors, while co authorship analysis shows that research collaboration is concentrated among a small group of domestic scholars. Institutions such as Universitas Indonesia and Sultan Ageng Tirtayasa University contribute most actively to knowledge production. These insights provide a comprehensive overview of research trends, gaps, and collaboration structures, offering guidance for academics, policymakers, and practitioners seeking to improve governance practices, and enhance fiscal compliance related to corporate tax management. This study demonstrates the value of bibliometric mapping in understanding the evolution and structure of a research field, and it identifies opportunities for future investigation, including emerging topics, and collaboration expansion.