Beyond Numbers: Unveiling The Landscape of Taxpayer Motivation Through Meta-Analysis

Authors

  • Amrie Firmansyah Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
  • Michael Walzer Polytechnic of State Finance STAN, Indonesia

DOI:

https://doi.org/10.26418/apssai.v5i1.120

Keywords:

Bibliometric Analysis, Tax Compliance , Theory of Planned Behaviour, VosViewer

Abstract

Research aims: This study aims to uncover the motivations behind taxpayer compliance through a meta-analytical approach and identify potential research gaps for future exploration.

Design/Methodology/Approach: The research adopts a bibliometric analysis method to examine various global factors influencing tax compliance. Data were sourced from scientific journals published between 2019 and 2020, collected using the Publish or Perish 8 application, and further processed with Mendeley and VOSviewer.

Research findings:  The findings indicate that tax compliance is shaped by economic, psychological, and social factors, each aligning with the Theory of Planned Behaviour framework

Theoretical contribution/Originality: Provides a conceptual basis and data for the development of further academic research in the field of tax compliance.

Practitioner/Policy implication: The insights generated from this study are expected to offer strategic value for the Indonesian government in formulating more effective fiscal policies, particularly to increase the tax ratio by deepening the understanding of compliance determinants

 

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Published

31-03-2025

How to Cite

Firmansyah, A., & Walzer, M. . (2025). Beyond Numbers: Unveiling The Landscape of Taxpayer Motivation Through Meta-Analysis . APSSAI ACCOUNTING REVIEW, 5(1), 25–39. https://doi.org/10.26418/apssai.v5i1.120

Issue

Vol. 5 No. 1 (2025): April

Section

Articles

License

Copyright (c) 2025 Amrie Firmansyah, Michael Walzer

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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