The Influence of CEO Educational Background on Tax Aggressiveness: The Mediating Role of ESG Disclosure

DOI

10.2991/978-94-6239-809-2_37How to use a DOI?

Keywords

ESG Disclosure; Tax Aggressiveness; Educational Attainment; MBA Qualification; Foreign Education

Abstract

Indonesia’s tax ratio in 2025 reached only 9.31% of GDP, below the government’s target of 10.03%. This condition reflects persistent challenges in Indonesia’s taxation system, particularly the practice of corporate tax avoidance, which results in significant potential losses to state revenue. The mining sector is particularly vulnerable due to its substantial economic contribution and the extensive involvement of multinational corporations. Several tax avoidance cases involving major mining companies further highlight the potential for tax avoidance practices and substantial state revenue losses in the sector. This study aims to examine the effects of CEO educational characteristics on ESG disclosure and corporate tax aggressiveness, as well as to investigate the mediating role of ESG disclosure in these relationships. A quantitative research approach was employed using secondary data from 91 mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The data were analyzed using panel data regression and mediation analysis with STATA software. The findings reveal that CEO highest educational attainment, foreign education, MBA qualification have no significant effect on corporate tax aggressiveness. ESG disclosure does not mediate the relationships between CEO educational attainment, MBA qualification. Whereas ESG disclosure mediate the relationships between CEO foreign education and corporate tax aggressiveness.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ni Made Mega Abdi Utami
AU  - Made Ayu Dwijayanti
AU  - Ni Luh Putu Normadewi Abdi Pradnyani
AU  - I Made Adhi Wirayana
PY  - 2026
DA  - 2026/10/24
TI  - The Influence of CEO Educational Background on Tax Aggressiveness: The Mediating Role of ESG Disclosure
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)
PB  - Atlantis Press
SP  - 380
EP  - 390
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6239-809-2_37
DO  - 10.2991/978-94-6239-809-2_37
ID  - Utami2026
ER  -