<![CDATA[Tax avoidance remains a significant concern in Indonesia because it can reduce state revenue and is particularly relevant in the mining sector, where firms generate substantial revenues from natural resources. This study aims to examine the effect of CEO power, represented by CEO education, CEO tenure, and CEO ownership, on corporate tax avoidance and to investigate the moderating role of political connections. A quantitative research design was employed using secondary data from mining companies listed on the Indonesia Stock Exchange during 2017–2021. Purposive sampling produced 282 firm-year observations from 63 companies. Data were analyzed using descriptive statistics, Pearson correlation, and Moderated Regression Analysis (MRA). Tax avoidance was measured using the Effective Tax Rate (ETR), with Cash Effective Tax Rate (CETR) employed for robustness testing. The findings show that CEO education and CEO ownership are positively related to ETR and marginally significant at the 10% level, indicating lower tax avoidance, while CEO tenure has a significant negative effect on ETR, indicating higher tax avoidance. Political connections significantly moderate the relationships between CEO education and CEO tenure and tax avoidance, while the moderation of CEO ownership is only marginally significant. The robustness test largely confirms these findings, although the CEO ownership effect is not robust.]]>
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