Profile of Tax Compliance Research in Indonesia

Abstract

<p><em>This study aims to present the profile of tax compliance studies in Indonesia between 2014 and 2019. The method used refers to the systematic review described by Tranfield et al., (2003) from 34 national journals sourced from the Sprott accreditation journal 2.3 and 4. Sprott (Science and Technology Index) is a portal that contains measurements of the performance of Science and Technology which includes the performance of researchers, writers, journal performance, and the performance of science and technology institutions in Indonesia developed by the Ministry of Research, Technology and Higher Education. The results show that: 1) tax compliance research is consistently studied every year; 2) the object of majority tax compliance research is central tax (income tax); 3) tax compliance research in Indonesia raises many issues of economic crime; 4) in an article many test variables that refer to various issues; 5) some articles have not presented theories in explaining the phenomenon or research findings; 6) the discussion in several articles only convey statistical results that have not been accompanied by further analysis</em><strong>.</strong></p>

Implementasi Teori Permainan Dalam Penentuan Strategi Pemasaran Produk Bakso ( Studi Kasus : Warung Bakso di Kabupaten Bombana )

“…Kriteria yang diterapkan oleh pemain baris adalah maksimin sedangkan pemain kolom menggunakan kriteria minimaks [12]. Langkah-langkah dalam strategi murni adalah [13]: a. Membuat tabel permainan b. Mencari nilai minimum tiap baris c. Menentukan nilai maksimin yaitu nilai yang paling besar dari nilai-nilai minimum tiap baris d. Mencari nilai-nilai maksimum tiap kolom e. Menentukan nilai minimaks yaitu nilai yang paling minimum dari nilai-nilai maksimum tiap kolom f. Bila nilai maksimin = minimaks berarti sudah mencapai titik keseimbangan (titik sadle point/ titik pelana).…”