Abstract  

This study aims to analyze the impact of Environmental Social Governance (ESG), leverage, profitability, and company size on tax aggressiveness in consumer goods sector companies in Indonesia during the period 2018-2022. ESG Disclosure, leverage through Debt to Asset Ratio (DAR), profitability through Return on Assets (ROA), and company size through the natural logarithm of total assets (SIZE). The analytical technique used is multiple linear regression with a sample of 22 companies from a population of 281 companies. The results show that ESG has a negative but not significant effect on tax aggressiveness, leverage has a positive but not significant effect, profitability also has a positive but not significant effect, while company size has a significant positive effect on tax aggressiveness. The multiple linear regression results indicate that the P-Value for the ESG variable is 0.515, DAR is 0.694, ROA is 0.117, and SIZE is 0.000. Future research is suggested to consider other factors such as changes in tax policy, macroeconomic conditions, and regulatory changes that may influence corporate decisions regarding tax aggressiveness.