The purpose of this study is to ascertain how board independence, CEO duality, and board gender diversity can lessen the influence of Environmental, Social, and Governance (ESG) factors on tax avoidance. This research is informed by agency theory, which advocates for the implementation of good corporate governance by reducing conflicts of interest and increasing transparency, and stakeholder theory, which holds that businesses have a duty to serve the interests of various stakeholders, including tax avoidance. A panel of 130 Indonesian Stock Exchange (IDX) companies that disclose ESG in their financial statements is used in this study. The Random Effect Model was used as the estimation approach to take firm heterogeneity into consideration. According to the research, tax avoidance is significantly impacted by the board’s size and independence. Additionally, the ESG score demonstrates that CEO duality and board independence have a stronger effect on tax avoidance. These results show how a company’s tax strategy can be influenced by excellent corporate governance supported by sound ESG practices. The study’s conclusions are important for investors, management, and regulators as they create long-term, more transparent governance procedures.