Scopus Citation Analysis
Scopus Citation Analysis
Ilomata International Journal of Tax and Accounting
Table of Content
Ilomata International Journal of Tax and Accounting (IJTC) demonstrates a growing scholarly presence through its citation performance recorded in the Scopus database. Citation data are derived from Scopus reference tracking and provide an overview of how articles published by IJTC are referenced in international academic literature, particularly in taxation, accounting, finance, corporate governance, auditing, sustainability, public finance, and related interdisciplinary studies.
Citation Overview
Based on the available Scopus data at the time of access, articles published in IJTC have received at least 167 citations across 56 cited articles. These records demonstrate that IJTC publications are increasingly referenced in peer-reviewed scholarly discussions at national and international levels.
167+
Recorded Citations
56
Cited Articles
2023
Highest Annual Record
Scopus
Data Source
Citations by Year
The annual distribution of citation records shows a moderate but generally stable pattern. Citation activity increased substantially in 2023, while the lower figures for more recent publication years should be interpreted cautiously because newer articles have had less time to accumulate citations.
2020
13 citations
2021
9 citations
2022
9 citations
2023
18 citations
2024
6 citations
2025
1 citation
Interpretation: Citation activity reached its highest recorded level in 2023. The figures for 2024 and 2025 remain provisional because recent publications generally require more time to achieve visibility and accumulate citations in the Scopus database.
Most-Cited Articles
Several IJTC articles have received comparatively strong citation attention. The following publications represent the most frequently cited articles identified in the available Scopus records.
Bankruptcy Analysis Using Altman Z-Score Model and Springate Model in Retail Trading Company Listed in Indonesia Stock Exchange
14 citations Prasetiyani, E. and Sofyan, M. — Volume 1, Number 3, 2020
The Effect of Product Quality, Service Quality, and Price on Product Purchasing Decisions and Consumer Satisfaction
13 citations Chaerudin, S. M. and Syafarudin, A. — Volume 2, Number 1, 2021
The Effect of ROA, DER, EPS, TATO, and Exchange Rate on Stock Return of Property and Real Estate Companies
13 citations Sausan, F. R., Korawijayanti, L., and Ciptaningtias, A. F. — Volume 1, Number 2, 2020
The Influence of Service Quality and Marketing Mix on Bank Customer Satisfaction in the COVID-19 Era
12 citations Rumiyati, R. and Syafarudin, A. — Volume 2, Number 1, 2021
The Effect of Applying Blockchain to Accounting and Auditing
11 citations Supriadi, I., Prasetyo, H. D., and Suprihandari, M. D. — Volume 1, Number 3, 2020
The Effect of Product Quality on Customer Satisfaction and Its Implications for Customer Loyalty in the COVID-19 Era
11 citations Syafarudin, A. — Volume 2, Number 1, 2021
Citations from Reputable Journals
IJTC articles are cited by publications appearing in reputable, peer-reviewed journals indexed in Scopus. These citation records indicate that research published by IJTC contributes to academic discussions beyond the journal itself and reaches wider scholarly communities.
Taxation
Tax compliance, tax administration, tax avoidance, carbon tax, tax incentives, and international taxation.
Tax compliance, tax administration, tax avoidance, carbon tax, tax incentives, and international taxation.
Accounting and Auditing
Financial reporting, accounting information systems, audit quality, earnings management, and blockchain applications.
Financial reporting, accounting information systems, audit quality, earnings management, and blockchain applications.
Finance
Firm value, stock returns, financial distress, capital structure, profitability, and financial performance.
Firm value, stock returns, financial distress, capital structure, profitability, and financial performance.
Governance and Sustainability
Corporate governance, ESG reporting, green innovation, environmental auditing, and corporate social responsibility.
Corporate governance, ESG reporting, green innovation, environmental auditing, and corporate social responsibility.
Scopus Analyzer
Additional insights into citation performance are available through Scopus Analyzer, which provides visual information on citation growth, document distribution, publication year, subject area, source title, author affiliation, and other bibliometric indicators.
Analysis through Scopus tools indicates expanding citation visibility for IJTC publications. Citation performance should be assessed periodically because Scopus continuously updates citation links, document records, and indexing metadata.
Editorial Note
Data Source
Citation information is derived from Scopus reference tracking and Scopus Analyzer.
Citation information is derived from Scopus reference tracking and Scopus Analyzer.
Dynamic Records
Citation totals may change as Scopus adds, updates, corrects, or removes bibliographic records.
Citation totals may change as Scopus adds, updates, corrects, or removes bibliographic records.
Last Updated
December 2025.
December 2025.
Citation information presented on this page is intended as an informative overview and should not be interpreted as a permanent or final bibliometric record. Users are encouraged to verify the latest figures directly through the Scopus database.
The citation performance of Ilomata International Journal of Tax and Accounting reflects its developing contribution to scholarly communication. IJTC remains committed to improving editorial quality, research visibility, international accessibility, and the academic impact of its published articles.
