Scopus Citation Analysis
Ilomata International Journal of Tax and Accounting (IJTC) demonstrates a growing scholarly presence as reflected in its citation performance recorded in the Scopus database. Citation data are derived from Scopus reference tracking and provide an overview of how articles published in IJTC are referenced within the international academic literature, particularly in the fields of taxation, accounting, finance, governance, and related interdisciplinary studies.
Citation Overview
Based on available Scopus data at the time of access, Ilomata International Journal of Tax and Accounting has been cited at least 167 times across 56 citing articles. These citations originate from a wide range of peer-reviewed journals, indicating that IJTC articles are increasingly referenced within scholarly discussions on tax policy, financial reporting, corporate governance, auditing, sustainability, and public finance.
Citations by Year
The annual distribution of citations is summarized below:
- 2020 (13 citations)
- 2021 (9 citations)
- 2022 (9 citations)
- 2023 (18 citations)
- 2024 (6 citations)
- 2025 (1 citations)
| No | Document title | Authors | Source | Year | Citations |
|---|---|---|---|---|---|
| 1 | The Influence of Tax Dispute Resolution Mechanisms: Legal Contributions of Tax Consultants and Tax Attorneys in Indonesia | Silalahi, Heriantonius, Maulana, Nandi, Ana, Lenny, Kurnia, Budi | Ilomata International Journal of Tax and Accounting, 6(1), pp. 25–52 | 2025 | 1 |
| 2 | The role of the housewife in managing family finances (Case study in South Labuhan Batu Regency) | Anjani, D., Syafina, L., Nasution, Y.S. | Ilomata International Journal of Tax and Accounting, 5(2), pp. 426–436 | 2024 | 1 |
| 3 | Corporate Social Responsibility and Employees' Performance of Companies in Kwara State | Kolawole, K.D. | Ilomata International Journal of Tax and Accounting, 5, pp. 856–866 | 2024 | 1 |
| 4 | The effect of accrual earnings management and real earnings management on Environmental, Social, and Governance (ESG) reporting performance | Fadhilah, A.N., Suranta, E. | Ilomata International Journal of Tax and Accounting, 5(1), pp. 77–96 | 2024 | 1 |
| 5 | Environmental audit and CSR practices on the financial performance of small and medium manufacturing companies in Indonesia | Nugrahanti, T.P., Lysandra, S. | Ilomata International Journal of Tax and Accounting, 5(2), pp. 322–337 | 2024 | 2 |
| 6 | Mapping green tax research trends: A bibliometric analysis study | Bima, M., Alim, M. N. | Ilomata International Journal of Tax and Accounting, 5(2), pp. 386–406 | 2024 | 1 |
| 7 | [No title available] | Nurpribadi, G.E.R.F.R.A.A. | Ilomata International Journal of Tax and Accounting, 5, pp. 28–43 | 2024 | 1 |
| 8 | Agriculture and Manufacturing for Lower Middle-Income Countries: Exchange rate as a Moderating Variable | Wulandari, D., Wijaya, S. | Ilomata International Journal of Tax and Accounting, 4(3), pp. 508–523 | 2023 | 2 |
| 9 | The effects of audit firm size, audit tenure, and audit rotation on audit quality | Salman, K. R., Setyaningrum, B. | Ilomata International Journal of Tax and Accounting, 4(1), pp. 92–103 | 2023 | 4 |
| 10 | Gender diversity and sustainability performance: The role of financial technology adoption as moderator | Nugroho, D.S., Anita | Ilomata International Journal of Tax and Accounting, 4(4), pp. 799–812 | 2023 | 2 |
| 11 | The effect of changes in layers of taxable income article 17 of the law on cost of goods sold, reporting of individual tax returns and taxpayer awareness of income tax receipt at the Pratama Sawah Besar one tax service office | Rulandari, N., Rahmayani, S. | Ilomata International Journal of Tax and Accounting, 4(3), pp. 407–437 | 2023 | 1 |
| 12 | The Effects of Green Innovation, Eco-Efficiency, Business Strategy, Technology Information Investment, and Profitability on Firm Value | Silaban, D., Dewi, R. R. | Ilomata International Journal of Tax and Accounting, 4(3), pp. 470–490 | 2023 | 1 |
| 13 | The effect of concentrated ownership on tax avoidance: CSR mediates or moderates | Kinanti, S.P., Midiastuty, P.P., Suranta, E., Putra, D.A. | Ilomata International Journal of Tax and Accounting | 2023 | 1 |
| 14 | The Effect of Environmental, Social, and Governance (ESG) on Firm Performance with Earnings Management as a Moderation: Empirical Evidence Around COVID–19 | Rahcmatulloh, R., Suranta, E. | Ilomata International Journal of Tax and Accounting, 4(4), pp. 846–862 | 2023 | 1 |
| 15 | Determinants of Tax Avoidance and Audit Quality as a Moderating Variable | Mashuri, A. A. S. | Ilomata International Journal of Tax and Accounting, 4(1), pp. 117–127 | 2023 | 1 |
| 16 | Searching for tax revenue determinants in N-11: The moderating role of regulatory quality | Pascal, E., Wijaya, S. | Ilomata International Journal of Tax and Accounting, 4(3), pp. 628–645 | 2023 | 1 |
| 17 | The Effects of Ownership Concentration, Company Size, and Profitability on internet Financial Reporting | Lestari, T. U., Fauzi, M. N. | Ilomata International Journal of Tax and Accounting, 4(3), pp. 438–450 | 2023 | 1 |
| 18 | Earnings management and tax aggressivity before and during the COVID-19 pandemic: An evidence from Indonesia | Oktyawati, D., Siregar, H. O., Rumiyati, R. | Ilomata International Journal of Tax and Accounting, 4(2), pp. 236–249 | 2023 | 1 |
| 19 | An empirical study on the effects of managerial competence on firm profitability | Mwenda, B., Ngollo, M., Mwasota, A. | Ilomata International Journal of Tax and Accounting, 4(3), pp. 491–507 | 2023 | 3 |
| 20 | The determinants of tax revenue in the context of international transactions in the Latin America and Caribbean (LAC) regions 2002-2019 | Nugraha, H.T., Wijaya, S. | Ilomata International Journal of Tax and Accounting, 4(3), pp. 613–627 | 2023 | 1 |
| 21 | Effect of Investment, Free Cash Flow, Earnings Management, Interest Coverage Ratio, Liquidity, and Leverage on Financial Distress | Suranta, E., Satrio, M. A. B., Midiastuty, P. P. | Ilomata International Journal of Tax and Accounting, 4(2), pp. 283–295 | 2023 | 4 |
| 22 | Juridical Analysis of Tax Criminal Law Enforcement: An Overview of Legal Regulations and Its Implementation in Indonesia | Silalahi, Heriantonius | Ilomata International Journal of Tax and Accounting, 4(3), pp. 561 | 2023 | 1 |
| 23 | Utilization of Information and Communication Technology in the Tax Administration System to Increase Taxpayer Compliance | Djafri, I.A., Damawati, I., Suharto, S., Satwika, I.G.A.R.P., Rahmatullah, R. | Ilomata International Journal of Tax and Accounting, 4(1), pp. 14–25 | 2023 | 4 |
| 24 | The influence of operating cash flows, investments cash flow, and funding cash flow on the company value in technology sector | Herman, Chaidir, R. | Ilomata International Journal of Tax and Accounting, 4(3), pp. 546–560 | 2023 | 1 |
| 25 | Carbon tax research trend | Bima, M., Setiawati, R. I., Agustin, D. A., Djasuli, M. | Ilomata International Journal of Tax and Accounting, 5(1), pp. 97–113 | 2023 | 1 |
| 26 | Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion | Pohan, C.A., Rahmi, N., Arimbhi, P., Junaidi, A. | Ilomata International Journal of Tax and Accounting, 3(2), pp. 117–138 | 2022 | 2 |
| 27 | The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4) | Wahyudin, D., Tyas, I. R., Atmojo, A., Andrayanti, I., Julina, F. | Ilomata International Journal of Tax and Accounting, 3(3), pp. 258–271 | 2022 | 1 |
| 28 | Climate Change, Carbon Tax, and the Indonesian Directorate General of Taxes Preparedness in Implementing the New Carbon Tax Ilomata | Nugraha, R, Balogun, P | International Journal of Tax and Accounting | 2022 | 1 |
| 29 | An analysis of the effectiveness of the policy of allocation on income tax incentive covered by the government in the context of handling Corona Virus Disease 2019 (A case study of West Bekasi KPP Pratama in 2020) | Hidayati, M., Putri, C. S., Andayani, W., Priyanda, V. M. | Ilomata International Journal of Tax and Accounting, 3(2), pp. 171–182 | 2022 | 1 |
| 30 | The Effect of Price Earning Ratio, Return On Equity, Debt to Equity Ratio, Firm Size, and Dividend Payout Ratio to the Stock Returns on Banks Listed in LQ45 Index 2015-2020 | Kartika, A., Handrijaningsih, L., TR, S. M., Anisah | Ilomata International Journal of Tax Accounting, 3(4), pp. 435–447 | 2022 | 1 |
| 31 | The Effect of Taxpayer Awareness, Understanding's Knowledge of Taxation on Compliance of Small and Medium Micro Business Taxpayers at Pratama Tax Service Office Cibitung | Subagiyo, A., Nurbaity, S., Islah, K., Hermawan, R., Junaidi, A. | Ilomata International Journal of Tax and Accounting, 3(1), pp. 343–351 | 2022 | 1 |
| 32 | SWOT Analysis of Indonesian Tax Administration Innovation in the Digitalization Era | Rahmi, N., Gangodawilage, D. | Ilomata International Journal of Tax and Accounting, 3, pp. 22–34 | 2022 | 2 |
| 33 | Influence Financial Technology, Financial Literacy, and Intellectual capit al on financial inclusion in Micro, Small and Medium Enterprises (MSMEs) | Martini, M., Triharyati, E., Rimbano, D. | Ilomata International Journal of Tax and Accounting, 3(4), pp. 408–420 | 2022 | 3 |
| 34 | Analysis of Implementation of Entertainment Tax Collection Policy in the Order to Increase Regional Tax Revenue at the DKI Jakarta Regional Revenue Agency | Singgih, R. P., Anisa, S. F., Permatasari, M. | Ilomata International Journal of Tax and Accounting, 3(3), pp. 328–338 | 2022 | 1 |
| 35 | The The Influence of Corporate Governance Perception Index, Profitability Ratio and Firm Size to Company Value (CGPI And Listed Companies On The IDX) | Rose, E. S., Arbainah, S., Raharjo, S., Widiarto, A. | Ilomata International Journal of Tax and Accounting, 2(3), pp. 175–183 | 2021 | 2 |
| 36 | The effect of product quality, service quality, price on product purchasing decisions on consumer satisfaction | Chaerudin, S.M., Syafarudin, A. | Ilomata International Journal of Tax and Accounting, 2(1), pp. 61–70 | 2021 | 13 |
| 37 | The influence of the Covid-19 crisis transformative leadership style on job satisfaction implications on company performance | Wulandari, V., Hertati, L., Antasari, R., Nazarudin, N. | Ilomata International Journal of Tax and Accounting, 2(1), pp. 17–36 | 2021 | 7 |
| 38 | The role of accounting information system afflication in reliability financial reporting | Azwardi, P.C. (repeated) | Ilomata International Journal of Tax and Accounting, 2(1), pp. 97–112 | 2021 | 4 |
| 39 | The Effect of Product Quality on Customer Satisfaction Implications on Customer Loyalty in the Era Covid-19 | Syafarudin, A. | Ilomata International Journal of Tax and Accounting, 2(1), pp. 71–83 | 2021 | 11 |
| 40 | The influence of service quality, marketing mix, on bank customer satisfaction in the era covid-19 | Rumiyati, R., Syafarudin, A. | Ilomata International Journal of Tax and Accounting, 2(1), pp. 84–96 | 2021 | 12 |
| 41 | The Role Of Good Governance In Economic Growth: Mediated By Regional Financial Performance And Capital Expenditure Allocation | Akbar, Y. R., Maraini, M. | Ilomata International Journal of Tax and Accounting, 2(3), pp. 194–208 | 2021 | 1 |
| 42 | The effect of sales promotion on purchasing decisions | Suryani, I., Syafarudin, A. | Ilomata International Journal of Tax and Accounting, 2(2), pp. 122–133 | 2021 | 4 |
| 43 | Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance | Supriadi, I., Harjanti, W., Maghfiroh, R. U. | Ilomata International Journal of Tax Accounting, 2(2), pp. 146–158 | 2021 | 2 |
| 44 | a review on fraud research: A study of vote count | Priatnasari, Y., Widagdo, A.K. | Ilomata International Journal of Tax and Accounting, 1(2), pp. 74–88 | 2020 | 1 |
| 45 | The effect of applying blockchain to the accounting and auditing | Supriadi, I., Prasetyo, H.D., Suprihandari, M.D. | Ilomata International Journal of Tax and Accounting, 1(3), pp. 161–169 | 2020 | 11 |
| 46 | The effect of capital adequacy ratio on return on assets with problem credit ratio moderation | Sunaryo, D. | Ilomata International Journal of Tax and Accounting, 1(3), pp. 145–151 | 2020 | 2 |
| 47 | Top Management Support Functions in Higher Education Management Accounting Information Systems | Hertati, L., Nazarudin, N., Fery, I. | Ilomata International Journal of Tax and Accounting, 1(4), pp. 210–224 | 2020 | 1 |
| 48 | The Awareness and Compliance Analysis Taxpayer Identification Number | Suherman, J. | Ilomata International Journal of Tax and Accounting, 1(2), pp. 41–58 | 2020 | 1 |
| 49 | The Effect Of Return On Assets (ROA), Net Profit Margin (NPM), Dividend Payout Ratio (DPR) And Dividend Yield (DY) On Stock Prices In The Subsectors Insurance Company Listed In Indonesia Stock Exchange Period 2015-2018 | Bustani, B. | Ilomata International Journal of Tax Accounting, 1(3), pp. 170–178 | 2020 | 2 |
| 50 | The influence of growth opportunity and return on equity (ROE) toward company capital structure | Hamdan, H. | Ilomata International Journal of Tax and Accounting, 1(3), pp. 152–160 | 2020 | 1 |
| 51 | The effect of return on asset (ROA), debt to equity ratio (DER), earning per share (EPS), total asset turnover (TATO) and exchange rate on stock return of property and real estate companies at Indonesia stock exchange period 2012-2017 | Sausan, F. R., Korawijayanti, L., Ciptaningtias, A. F. | Ilomata International Journal of Tax and Accounting, 1(2), pp. 103–114 | 2020 | 13 |
| 52 | Bankruptcy analysis using Altman Z-score model and Springate model in retail trading company listed in Indonesia Stock Exchange | Prasetiyani, E., Sofyan, M. | Ilomata International Journal of Tax and Accounting, 1(3), pp. 139–144 | 2020 | 14 |
| 53 | The Effect of Organizational Performance, Competitive Advantage on the Financial Sector of Chemical Manufacturing Industry in Banten Province | Nuryanto, U. W., Djamil MZ, Sutawidjaya, A. H., Saluy, A. B. | Ilomata International Journal of Tax and Accounting, 1(4), pp. 225–242 | 2020 | 2 |
| 54 | How to align management commitments to the successful implementation of management accounting information systems in manager decision making | Hertati, L., Safkaur, O., Simanjuntak, A. M. | Ilomata International Journal of Tax and Accounting, 1(2), pp. 89–102 | 2020 | 8 |
| 55 | Expectations and standards for accounting professions and implications in the learning pattern in Industrial 4.0 | Supriadi, I., Rahardjo, K.A., Suprihandari, M.D. | Ilomata International Journal of Tax and Accounting, 1(2), pp. 66–73 | 2020 | 2 |
| 56 | The influence of information technology Covid-19 plague against financial statements and business practices | Lesi, H. | Ilomata International Journal of Tax and Accounting, 1(3), pp. 122–131 | 2020 | 4 |
This distribution shows a moderate but stable citation pattern, with citation activity increasing gradually and reaching its highest level in 2023. The lower citation counts observed in 2024 and 2025 should be interpreted with caution, as citation data for the most recent years remain incomplete and subject to ongoing updates within the Scopus database. Such temporal variation is common in citation analysis, particularly for recently published articles that have had limited time to accumulate citations.
Citations from Reputable Journals
In addition to citations within Ilomata journals, articles published in Ilomata International Journal of Tax and Accounting are cited by papers appearing in reputable, peer-reviewed journals indexed in Scopus. These citation records demonstrate that IJTC articles contribute to broader international academic discussions beyond the journal itself and can be independently verified through the Scopus database at the following link : Scopus Citation Results
Scopus Analyzer
Further insights into citation trends are available through Scopus Analyzer, which visualizes citation growth and distribution over time. Analysis using this tool indicates a clear upward trend in citations up to 2025, supporting the observed increase in the journal’s citation performance and its expanding visibility within the Scopus-indexed literature at the following link : Citation Trend Analysis.
Editorial Note
Citation data are derived from Scopus reference tracking and Scopus Analyzer and may change over time as the database is updated.
Last updated: December 2025