diff --git a/core/src/main/java/hudson/util/DirScanner.java b/core/src/main/java/hudson/util/DirScanner.java
index a1c79c8c1a9b..90aeac773c0c 100644
--- a/core/src/main/java/hudson/util/DirScanner.java
+++ b/core/src/main/java/hudson/util/DirScanner.java
@@ -9,6 +9,7 @@
 import java.io.IOException;
 import java.io.Serializable;
 import java.nio.file.OpenOption;
+import java.util.Arrays;
 import java.util.HashSet;
 import java.util.Set;
 import org.apache.tools.ant.BuildException;
@@ -146,6 +147,12 @@ public void scan(File dir, FileVisitor visitor) throws IOException {
                     File file = new File(dir, f);
                     scanSingle(file, f, visitor);
                 }
+                for (String d : ds.getIncludedDirectories()) {
+                    if (!d.isEmpty()) {
+                        File file = new File(dir, d);
+                        scanSingle(file, d, visitor);
+                    }
+                }
             }
         }
 
diff --git a/core/src/test/java/hudson/util/io/TarArchiverTest.java b/core/src/test/java/hudson/util/io/TarArchiverTest.java
index c0f41981c27f..7522915fc71c 100644
--- a/core/src/test/java/hudson/util/io/TarArchiverTest.java
+++ b/core/src/test/java/hudson/util/io/TarArchiverTest.java
@@ -36,9 +36,18 @@
 import hudson.util.StreamTaskListener;
 import java.io.File;
 import java.io.IOException;
+import java.io.InputStream;
 import java.io.OutputStream;
+import java.nio.charset.StandardCharsets;
 import java.nio.file.Files;
+import java.nio.file.Path;
 import java.util.Arrays;
+import java.util.HashSet;
+import java.util.Set;
+
+import org.apache.tools.tar.TarEntry;
+import org.apache.tools.tar.TarInputStream;
+import org.junit.Ignore;
 import org.junit.Rule;
 import org.junit.Test;
 import org.junit.rules.TemporaryFolder;
@@ -141,6 +150,31 @@ private static void run(FilePath dir, String... cmds) throws InterruptedExceptio
         t1.join();
     }
 
+    @Ignore("Empty Directory Test")
+    @Issue("JENKINS-73837")
+    @Test
+    public void emptyDirectory() throws Exception {
+        Path tar = tmp.newFile("test.tar").toPath();
+        Path root = tmp.newFolder().toPath();
+        Files.createDirectory(root.resolve("a"));
+        Files.createDirectory(root.resolve("b"));
+
+        Files.writeString(root.resolve("a/file.txt"), "empty_dir_test");
+
+        try (OutputStream outputStream = Files.newOutputStream(tar)) {
+            new FilePath(root.toFile()).tar(outputStream, "**");
+        }
+
+        Set<String> names = new HashSet<>();
+        try (TarInputStream tarInputStream = new TarInputStream(Files.newInputStream(tar), StandardCharsets.UTF_8.name())) {
+            TarEntry tarEntry;
+            while ((tarEntry = tarInputStream.getNextEntry()) != null) {
+                names.add(tarEntry.getName());
+            }
+        }
+        assertEquals(Set.of("a/", "b/", "a/file.txt"), names);
+    }
+
     private static class GrowingFileRunnable implements Runnable {
         private boolean finish = false;
         private Exception ex = null;