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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Studi Pemerintahan EKSPANSI JURNAL INTEGRASI JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Adi Widya : Jurnal Pengabdian Masyarakat JCES (Journal of Character Education Society) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Media Ilmu Kesehatan VISI : Jurnal Ilmiah Pendidik dan Tenaga Kependidikan Pendidikan Non Formal Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Studi Akuntansi dan Keuangan Indonesia (SAKI) Sehat Masada Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Keperawatan Wiyata Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Lentera Perawat Trilogi Accounting & Business Research English Language, Linguistics, and Culture International Journal (ELSTIC-IJ) Journal of Sustainable Community Development Equity
Nanik Lestari
Politeknik Negeri Batam
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Trilogi Accounting

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ANALISIS BIBLIOMETRIK: OVERCONFIDENCE CEO DAN PENGHINDARAN PAJAK Lestari, Nanik; Sutopo, Bambang
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2603

Abstract

The study analyses global publication trends on Tax Avoidance and CEO Overconfidence using a bibliometric approach based on Scopus data from 23 articles. Findings reveal that measurement methods for both variables are inconsistent, highlighting the need for more robust methodologies. Future research should: Expand to cross-country contexts considering cultural and institutional differences. Include firms of various sizes for better generalization. Develop accurate CEO characteristic measures (e.g., narcissism, facial masculinity, tax competence) using psychometrics, text analysis, or AI. Examine interactions with other managerial roles (CFOs, tax advisors) and corporate governance mechanisms (board independence, analyst monitoring, institutional ownership). Apply advanced models (mediation, moderation, moderated mediation) for stronger validity. Explore emerging economies (Russia, India, Brazil) and ethical issues like CSR and gender diversity at leadership levels for broader insights.Keywords: Corporate Tax Avoidance; Characteristic CEO, Overconfidence CEO; Tax Avoidance
Co-Authors Abdul Muis Said, Abdul Muis Adi Irawan Setiyanto Afdhol Dzikri Agus Fatulloh Alfonsa Dian Sumarna Alimul Qadri Arif Darmawan Arif Roziqin Bakhroni, Fery Yudha Bambang Sutopo Danar Irianto dedi kurniawan Diah Amalia Doni Putra Utama Donny Rizki Septian Dwi Fajar Noviato Dwi Kartikasari Evaliata Br Sembiring Fajar Muliana Falikhatun Falikhatun, Falikhatun Ferry Efendi Gregorius Harry Saktian Sinaga H. Hidayatullah Hadyjah, Besse HAPSARI, MAHARANI Ika Saudia Farida Irma Nur Amalia Irsutami, Irsutami Jayawarsa, A.A. Ketut Jessica Gabrella Kuhon Juliani Agustin, Intan Kartika Wichita Aprilyani Haryaman Khusnul Khotimah, Kiki KRISDIYATMIKO KRISDIYATMIKO KRISDIYATMIKO, KRISDIYATMIKO Lelyta, Novi Lelyta, Novi Luthfiya Ratna Sari MAHARANI HAPSARI Marihot Nasution Mayasari, Mega Metta Santiputri Mir'atul Khusna Mufida Muhammad Ikhlash Muhammad Irsyad Halim Muhammad Ramadhan Slamet Muhammad Zaenuddin Muslimin Muslimin Nani Sari Murni Nuzul Qur'aniati Oktaviani Oktiviani Oktavianto Gustin Pagiu, Siska Putra Pratama, Bayu Qur'aniati, Nuzul Rachmawati, Nurul Aisyah Randana, Muhammad Prima Cakra Reza Fajrin A, Muhamad Riri Zelmiyanti Riri Zelmiyanti, Riri Rizki Widi Pratama Rosi Candra Sapitri Sabirin Matsjeh Sahara, Dian Primariesta Selly Artaty Zega Selvy Agita Ningrum Septian, Donny Rizki Shinta Wahyu Hati Sinarti Sinarti Sinarti, Sinarti Sinarti, Sinarti Siti Jauza, Shofia Solly Aryza Sondang Lusiomy Hutasoit, Rina Sudra Irawan Sugeng Riyadi Sugianti, Triana Pipit Surya Irma SUSANTO, ELY Umi Rahayu Utama, Doni Putra Uuf Brajawidagda Vina Dwiyanti Vina Kholisa Dinuka Wika Arsanti Putri Wika Arsanti Putri Windya Roshinta Yulia Yunara