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All Journal Atestasi : Jurnal Ilmiah Akuntansi
Candra Kirana, Linlin
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Economics, Econometrics & Finance Social Sciences

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Tax Avoidance in Family Business: The Ethical Perspective of CEO Gender Candra Kirana, Linlin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2025

Abstract

Purpose: This study aims to map the global research landscape on tax avoidance in family businesses through a bibliometric analysis, focusing on the ethical implications of CEO gender. Research Design and Methodology: A bibliometric analysis was conducted on 550 Scopus-indexed documents (2017-2025) using RStudio and Bibliometrix to assess performance and conduct science mapping. Findings and Discussion: The analysis identifies corporate governance as a central theme and reveals a strong association between female CEOs/gender-diverse boards and lower tax avoidance, highlighting their role in promoting ethical decision-making. Implications: The findings emphasize the importance of gender diversity in corporate leadership for ethical governance. Future research should further investigate the mechanisms by which gender diversity influences tax ethics, particularly across diverse institutional and cultural contexts. Additionally, longitudinal and qualitative studies are needed to explore how gender-diverse leadership interacts with evolving family business dynamics and regulatory environments over time.
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