Global Trends In Good Corporate Governance And Tax Risk Management: A Bibliometric Analysis Using Vosviewer
DOI:
https://doi.org/10.37638/bima.6.2.1035–1048Keywords:
Good Corporate Governance, Tax Risk Management, Bibliometric Analysis.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.
References
Agatha, R., Widiiswa, N., & Baskoro, R. (2020). GOOD CORPORATE GOVERNANCE DAN TAX AVOIDANCE PADA PERUSAHAAN MULTINASIONAL DALAM MODERASI PENINGKATAN TAX AUDIT COVERAGE RATIO. Scientax, 2.
Agusiady, R., Dwiputrianti, S., Kusumastuti, D., & Sedarmayanti. (2021a). Mewujudkan Good Corporate Governance di Era Revolusi Industri 4.0 dan Masyarakat 5.0. Deepublish.
Alicia Sianipar, F. (2023). Analisis Bibliometrik Terhadap Motivasi Belajar Berbasis Vos Viewer. Jurnal Ilmiah Matematika Realistik (JI-MR, 4(1), 125–130.
Chen, R., Ghoul, S. El, Guedhami, O., Wang, H., & Yang, Y. (2022). Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-listing* Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-listing. The Accounting Review. https://ssrn.com/abstract=3409587Electroniccopyavailableat:https://ssrn.com/abstract=3409587
Dimaggio, P. J., & Powell, W. W. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. In Source: American Sociological Review (Vol. 48, Issue 2).
Fajri, F., Akram, & Mariadi, Y. (2022). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN SEKTOR KEUANGAN. Jurnal Risma, 2(2).
Godfrey, J., Hudson, A., Tarca, A., Hamilton, J., & Holmes, S. (2010). Accounting Theory. (7th ed.). John Wiley & Sons.
Gunawan, E. H., Anggrainy, F. W., & Hakim, S. M. (2025). Analysis Of Good Corporate Governance, Debt Costs, And Inventory Intensity Against Tax Management. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 3(1), 347–363. https://doi.org/10.61990/ijamesc.v3i1.418
Hadiwibowo, I., Olivia Angie, S., & Taufik Azis, M. (2024). The Impact of Tax Avoidance, Tax Risk, Profitability, and Institutional Ownership on Cost of Debt. Global Financial Accounting Journal, 8(2). https://doi.org/10.37253/gfa.v8i2.9513
Harianti, T., & Hapsari, RR. P. D. (2024). Good corporate governance as moderating effect of tax avoidance and tax risk on company risk. Journal of Business and Information Systems (e-ISSN: 2685-2543), 6(1), 32–46. https://doi.org/10.36067/jbis.v6i1.230
Kemenkeu. (2024). APBN Kita - Kinerja dan Fakta.
Lanis, R., Richardson, G., Liu, C., & McClure, R. (2022). The impact of corporate tax avoidance on board of directors and CEO reputation. In Business and the Ethical Implications of Technology (pp. 157–192). Springer. https://doi.org/10.1007/s10551-018-3949-4
Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G., & Group, T. P. (2009). Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement. PLOS Medicine, 6(7), e1000097-. https://doi.org/10.1371/journal.pmed.1000097
Mukunoki, H., & Okoshi, H. (2021). Tariff elimination versus tax avoidance: free trade agreements and transfer pricing. International Tax and Public Finance, 28(5), 1188–1210. https://doi.org/10.1007/s10797-021-09689-8
Nugroho, D. H., & Afifi, Z. (2022). Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pencegahan Fraud. Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside, 2(3), 301–316. https://doi.org/10.53363/yud.v2i3.42
Pawitri, W., Suryani, I., Syahrudin, M., & Nuryana, A. (2024). Kualitas Audit Dalam Pengaruh Penerapan Good Coorporate Governance Terhadap Pencegahan Fraud. Jurnal Riset Akuntansi Dan Bisnis (JRAK), 10(2). https://doi.org/10.38204/jrak.v10i2
Rasyid, A. (2023). The role of Good Corporate Governance in increasing corporate tax compliance Keywords. Informatika Dan Sains, 13(02). http://ejournal.seaninstitute.or.id/index.php/InfoSains
Rukmana, D., & Widyawati. (2022). Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan. Jurnal Sosial Dan Humaniora, Vol 7 No. 1.
Saptono, P. B., & Purwanto, D. (2021). Inovbiz Implementation of Taxation Data Integration in State-Owned Enterprises to Strengthen Good Corporate Governance. In Inovbiz: Jurnal Inovasi Bisnis (Vol. 9). www.ejournal.polbeng.ac.id/index.php/IBP
Syahrudin, M., fitriana, & Suryani, I. (2024). Nilai Perusahaan dalam Perbedaan Pengaruh Penerapan GCG Terhadap Kinerja Keuangan BUMN Masa Kepemimpinan Jokowi (2015-2022). Akuntabilitas: Jurnal Ilmu Akuntansi, 17(1), 2024. https://doi.org/10.15408/akt.v17i1.42435
Syahrudin, M., Istiqomah, Y., & Setiawati, L. (2025). Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan. Equivalent : Journal Of Economic, Accounting and Management, 3.
Wolk, H. I., & Tearney, M. G. (1997). Accounting theory a conceptual and institutional approach (4th ed). South-Western College.
Wunder, H. F. (2009). Tax risk management and the multinational enterprise. Journal of International Accounting, Auditing and Taxation, 18(1), 14–28. https://doi.org/10.1016/j.intaccaudtax.2008.12.003
Zawacki-Richter, O., Kerres, M., Bedenlier, S., Bond, M., & Buntins Eds, K. (2020). Systematic Reviews in Educational Research (O. Zawacki-Richter, M. Kerres, S. Bedenlier, M. Bond, & K. Buntins, Eds.). Springer Fachmedien Wiesbaden. https://doi.org/10.1007/978-3-658-27602-7
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Laras Angelia Nirwana Sari
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
An author who publishes in the BIMA JOURNAL: Business, Management, and Accounting Journal agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
BIMA JOURNAL: Business, Management and Accounting is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
Share — copy and redistribute the material in any medium or format
Adapt — remix, transform, and build upon the material
for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
