SYSTEM INTEGRATION IN CUSTOMS FOR TAX COLLECTION EFFICIENCY: A BIBLIOMETRIC AND SCIENCE-MAPPING ANALYSIS

Abstract

This study examines the integration of systems for tax collection efficiency in customs administration, addressing critical gaps in understanding the intellectual structure and theoretical foundations of this rapidly evolving field. Despite the growing importance of digital transformation in tax administration globally, existing knowledge remains theoretically fragmented, lacking coherent frameworks that bridge technological innovation with administrative effectiveness. Furthermore, the theoretical gap is evident in the absence of integrated models explaining how system interoperability influences tax collection outcomes. Accordingly, a comprehensive bibliometric analysis of 706 Scopus publications (1981-2025) was conducted using OpenRefine for data harmonization and VOSviewer for visualization. The analysis uniquely identifies four distinct theoretical clusters that evolve in isolation: technological determinism in system design, institutional theory in administrative reform, economic efficiency models in revenue optimization, and governance theory in compliance management. At the same time, publications increased sharply after 2018, reflecting urgent needs for frameworks to guide pandemic-driven digitization. Additionally, the study's novelty lies in demonstrating the evolution of system integration research from purely technical implementations to complex socio-technical systems that require interdisciplinary foundations. Moreover, substantial research contributions emerged from the United States (US) (18.27%), China (16.43%), and the United Kingdom (UK) (6.09%). Keyword clustering reveals insufficient theoretical development at the intersection of computer science (11.8%) and social sciences (24.4%), particularly in human-technology interaction within tax administration contexts. This study uniquely establishes a conceptual map that reveals how research has been conducted within disciplinary silos, with limited cross-pollination between technological and administrative theories. In addition, this fragmentation creates a significant gap that hinders the development of a comprehensive framework. Nonetheless, findings guide future research toward integrated theoretical models that better explain how digital transformation drives tax collection efficiency in customs administration.