Barkley's (1997) unifying theory of ADHD identifies behavioral inhibition as the core deficit, with downstream impairments in four executive functions: working memory, self-regulation of affect, internalization of speech, and reconstitution. Task initiation sits at the intersection of all four. To start a task, you must hold the goal in working memory, regulate the discomfort of beginning, self-direct ("do this now"), and mentally reconstruct the task into actionable steps.
When any of these systems underperform, the result looks like procrastination. But it's not avoidance of the task itself. It's a failure of the executive system that converts intention into action. The ADHD brain often knows what to do and wants to do it. The bridge between wanting and starting is where the deficit lives.