<![CDATA[This research is motivated by fluctuations in Indonesia's tax revenue achievement in the 2019-2023 period, which indicates a potential for suboptimal state revenue. One cause is the practice of tax aggressiveness carried out by companies, both through tax avoidance and tax evasion. Environmental, Social, and Governance (ESG) performance is seen as having the potential to suppress tax aggressiveness because it is related to transparency, accountability, and social responsibility. This study aims to analyze the effect of environmental, social, and governance performance on tax aggressiveness in financial sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The method used is quantitative with a causal approach. Secondary data were obtained from annual reports, sustainability reports, and the Refinitiv ESG Score. The sample was determined using a purposive sampling technique, resulting in 54 observations after removing outliers. The independent variable is measured by the ESG score, while tax aggressiveness is measured by the Effective Tax Rate (ETR). Data analysis used multiple linear regression with SPSS. The analysis results show that environmental performance (β = -0.003; p = 0.010) has a significant negative effect on tax aggressiveness. Social performance (β = 0.003; p = 0.054) and governance performance (β = 0.002; p = 0.124) do not significantly affect tax aggressiveness at the 5% significance level. This finding indicates that companies with better environmental performance tend to have lower levels of tax aggressiveness, while social performance and governance performance have not been shown to influence corporate tax behavior.]]>
