Bima Journal : Business, Management and Accounting Journal
Vol. 6 No. 2 (2025)

Global Trends In Good Corporate Governance And Tax Risk Management: A Bibliometric Analysis Using Vosviewer

Angelia Nirwana Sari, Laras (Unknown)
Pawitri, Wiwit (Unknown)
Subagdja, Achmad (Unknown)



Article Info

Publish Date
30 Dec 2025

Abstract

Purpose: This study aims to map how scientific research on the relationship between Good Corporate Governance (GCG) and Tax Risk Management has evolved in recent years and to identify key thematic clusters in this area. Methodology: A Systematic Literature Review (SLR) was conducted using Publish or Perish software for data retrieval and VOSviewer for bibliometric mapping and visualization. Results: The analysis revealed an upward trend in scholarly publications linking GCG to tax risk. Findings: Findings indicate that strong corporate governance plays a crucial role in minimizing tax-related risks through mechanisms such as audit committees, board oversight, and disclosure practices. Novelty: This study contributes novelty by combining two bibliometric tools to systematically explore this interdisciplinary domain. Originality: The originality lies in its structured synthesis of existing literature, providing a global perspective on how GCG can be leveraged to manage tax risks. Conclusion: In conclusion, research on GCG and tax risk is expanding, but further empirical and sector-specific studies are needed to build more robust governance-tax frameworks.

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Journal Info

Abbrev

bima

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

BIMA Journal is a scientific communication media which is issued by PDM Bengkulu. It is the contribution to the development of social science, business, accounting, and economy which is divided into the English Language which contains research results, literature review, field cases, or concepts. ...