<![CDATA[Purpose: This study examines whether CEOs with an educational background in STEM (Science, Technology, Engineering, and Mathematics) influence corporate tax avoidance strategies at listed companies in Indonesia from the perspective of Upper Echelons Theory. Methodology/approach: This study examines panel data from 381 non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Sampling was conducted using a purposive sampling approach, yielding 1,622 firm-year observations. Tax avoidance behavior is proxied by the Effective Tax Rate (ETR), with the Book-Tax Difference (BTD) applied as an additional measure for robustness testing. Hypothesis testing is conducted using a fixed-effects panel regression model that incorporates year effects, and all data processing is performed with EViews 13. Findings: The results of the study show that CEOs with a background in STEM fields lead companies with relatively lower effective tax rates, a pattern that this study interprets as evidence of increased tax avoidance behavior. When the analysis was repeated using BTD as an alternative measure, the same relationship emerged, reinforcing confidence in the initial findings. This evidence is consistent with the Upper Echelons Theory, indicating the significant role of top executives’ educational backgrounds in shaping how companies make strategic decisions, including those related to corporate taxation. Practical implications: The findings point to managerial traits, particularly CEOs' educational backgrounds, as one explanation for why firms differ in their tax practices. Regulators, investors, and other stakeholders may draw on this study's results to better read the tax-related decisions firms make. Originality/value: Drawing on a sample of Indonesian listed firms, this study adds new evidence to the literature linking STEM CEOs to corporate tax avoidance. Beyond that, its use of a fixed-effects panel approach and its extension of Upper Echelons Theory into corporate taxation situate the contribution within an emerging-market context that has received comparatively little attention.]]>
