Research Article Published 31 January 2021

Bibliometric Analysis of Published Literature on Taxation in Malaysia, Based on Scopus Database

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How to Cite

Ya'u, A., & Saad, N. (2021). Bibliometric Analysis of Published Literature on Taxation in Malaysia, Based on Scopus Database. Journal of Business Management and Accounting, 11(1), 59-86. https://doi.org/10.32890/jbma2021.11.1.4
Abba Ya'u
Hussaini Adamu Federal Polytechnic Kazaure, Jigawa State, Nigeria
Natrah Saad
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah, Malaysia
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8
OpenAlex, highest of the sources checked
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883 +2
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804 +2
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Percentile
90th
By citations, works of the same year

Article

Abstract

Taxation research has received considerable attention from many scholars, practitioners and policymakers across the globe. Many scholars have also conducted research on taxation in the Malaysian context. However, papers that track the trends of such research are scanty in the existing literature. The aim of this study is to review the trend and frequencies of published literature on taxation in Malaysia based on the Scopus database using the search term “Malaysia and taxâ€. The design of the study is bibliometric analysis. As of 23rd September 2020, a total of 88 documents were retrieved and analysed using Excel, Hazing’s Publish or Perish and VOSviewer software. Based on the standard bibliometric indicators, this paper reports the research papers and source types, years and language of publications, subject area, most active institutions, most active sources’ titles, keywords, authorship, abstract, title analysis and citation analysis. Findings revealed that there is an increase in growth rate of literature on studies related to taxation in the Malaysian context from 1977 to 2020 published in the Scopos database. The publications reached an all-time peak in 2016 to 2017 but significantly dropped in 2018 and 2019 based on the data retrieved from the Scopus database. The findings further show that Universiti Teknologi MARA is the most influential institution with 18.18% of the total documents retrieved, followed by Universiti Utara Malaysia with 9.1% respectively. Additional findings of the study show that Advance Science Letters is the highest source title with 14.71% of the published documents. The finding also indicates that Adhikari, Derashid and Zhang (2006) are the most influential authors with 187 citations as at 23rd September 2020. The research is limited to the literatures published in Scopus database, other database were not covered in this study. Malaysian policymakers should provide more research grants to tax practitioners and academicians to increase the level of publications in this field.

Keywords
Bibliometric analysis taxation Malaysia scopus database

Metrics & impact

Citations by source

Harvested 13-09-2026

Counts differ by index because each source crawls a different corpus. Crossref counts only registered reference lists; Google Scholar includes theses, preprints and grey literature.

OpenAlex
8
Open corpus, updated daily View →
OpenCitations
5
Open references only View →
Crossref
4
Deposited reference lists only View →
Scopus
0 Not indexed
Indexed titles only View →
Google Scholar
Publishes no citation count that can be read automatically.
Includes theses and preprints Search →
Dimensions
Publishes no citation count that can be read automatically.
Includes policy documents Search →

Citations over time

New citations recorded in each year, as reported by OpenAlex.

2
5
1
0
0
2022 2023 2024 2025 2026

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Abstract views 883
PDF downloads 804
XML downloads 0
Full-text HTML 0
Counted under COUNTER Release 5 rules; known robots excluded.

Attention beyond citation

Citation percentile 90th
Field-weighted citation impact 2.25
Works this article cites 25

From OpenAlex. A field-weighted impact of 1.00 is the world average for work of the same field, type and year. No Altmetric key is configured, so news, policy and social attention are not shown.

Identifiers
DOI · 10.32890/jbma2021.11.1.4
OpenAlex · W3152105141

References

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