- Online Business,
- Tax Compliance,
- Data Analysis,
- Scholarly Literature,
- Legal Research
Copyright (c) 2023 Noviana Archintya, Noor Fatimah Mediawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
This data article aims to quantify the extent of scholarly literature addressing the nexus of Online Business and Tax Compliance. Leveraging the Lens.org platform, we conducted a keyword search for "Online Business AND Tax Compliance," resulting in a total of 10,180 documents. Employing filters for Document Types (Journal Article and Conference Proceedings) and Subject Matter (Law), we refined the dataset to 509 documents. This dataset facilitates comprehensive research on the intersection of online business operations and tax compliance, offering valuable insights and resources for scholars and researchers in the field.
Extensive Dataset: This data article provides access to a substantial dataset of 509 journal articles and conference proceedings, offering researchers a comprehensive resource for in-depth exploration of the relationship between online business and tax compliance.
Streamlined Research: Researchers can efficiently access and analyze this data, streamlining their efforts in the study of online business tax compliance, thanks to the carefully curated filters and export options.
Foundational Research Tool: The dataset serves as a foundational research tool, enabling scholars and scientists worldwide to examine the dynamics of online business and tax compliance, potentially leading to improved compliance practices and a better understanding of this critical intersection.
Keywords: Online Business, Tax Compliance, Data Analysis, Scholarly Literature, Legal Research
- M. A. Syakura, F. N. Khairin, Y. L. B. Ginting, A. Kusumawardani, and Y. Fitria, "A Behavioral Study on Voluntary Compliance of E-Commerce Tax," in Journal of Tax Research, vol. 18, 2016.
- K. I. Naibei and E. M. Siringi, "Impact of Electronic Tax Registers on VAT Compliance: A Study of Private Business Firms," in Journal of Tax Research, vol. 5, 2011.
- A. K. Mwangangi and F. M. Memba, "Online Tax System and Tax Compliance by Small and Medium Enterprises: Case of Kitui County in Kenya," in Journal of Tax Research, vol. 5, 2022.
- M. F. Fossung and C. N. Warah, "An Assessment of Tax Digitalisation and Tax Compliance Relationship in Cameroon: The Mediating Role of Behavioral Intentions," in Journal of Tax Research, vol. 10, 2020.
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- E. Ovcharova, K. Tasalov, and D. Osina, "Tax Compliance in the Russian Federation, the United Kingdom of Great Britain and Northern Ireland, and the United States of America: Forcing and Encouraging Lawful Conduct of Taxpayers," in Russian Law Journal, vol. 7, 2019.
- A. Ali and N. Ahmad, "Trust and Tax Compliance Among Malaysian Working Youth," in International Journal of Public Administration, vol. 37, 2014.