This study examined the characteristics of board gender diversity (BGD) and Environmental, Social, and Governance (ESG) performance on aggressive corporate tax strategy. Filling the tax avoidance research gap, this study analysed the role of ESG performance both as a total score and each of the ESG pillars. This study used the dynamic panel and GMM models to analyse a panel data set of Indonesian companies from 2017 – 2021. The findings showed that the environmental score had a negative relationship with tax avoidance. This study also found that gender diversity strengthened the negative relationship between environmental performance and corporate tax avoidance. This result was robust, as confirmed by the sensitivity test results. The findings of the study contribute to the tax avoidance literature by examining the current ESG performance initiative and support the Liberal Feminism Theory. The results also provide practical implications of gender diversity on boards as well as ESG activities, especially in Indonesia.