Atestasi : Jurnal Ilmiah Akuntansi
Vol. 9 No. 1 (2026): October - March

Tax Avoidance in Family Business: The Ethical Perspective of CEO Gender

Candra Kirana, Linlin (Unknown)



Article Info

Publish Date
13 Dec 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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Journal Info

Abbrev

ATESTASI

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a ...