MENELISIK SATU DEKADE RISET PERPAJAKAN PARIWISATA di INDONESIA : SEBUAH STUDI BIBLIOGRAPHY

Abstract

This study aims to examine and determine the development of tourism tax research in Indonesia for a decade with an observation period of 2013- 2023. The research is based on 83 tourism tax articles published in reputable journals or SINTA 1,2,3 and 4 accredited journals in Indonesia. This study found that the development of tourism tax research did not consistently increase and the lack of research on tourism tax as evidenced from 10 yearsthere were only 83 articles. The journal that publishes many articles with the most tourism tax topics is the Udayana University Accounting E-Journal. The method that is widely used is quantitative method, and secondary data sources are widely used by researchers. The absence of articles published in SINTA 1indexed journals is mostly published in SINTA 4 indexed journals. This study proves the development of tourism tax in Indonesia with a bibliography analysis method that has not been studied by researchers in Indonesia bymapping articles published in SINTA 1,2,3 and 4 indexed journals for a decade. This research also uses 4 keywords in the search for tourism tax articles, namely entertainment tax, hotel tax and tourism tax