FEBI, Sisca Sisilia Cintia; ABDURRACHMAN; PRANA, Indra. The Effect of Capital Intensity, Executive Characteristics, and Profitability on Tax Avoidance, with Leverage as a Moderating Variable, in Manufacturing Companies in the Non-Consumer Sector – Cyclicals Listed on the IDX from 2023 to 2025. Journal Research of Social Science, Economics, and Management, [S. l.], v. 6, n. 2, p. 1066–1077, 2026. DOI: 10.59141/jrssem.v6i2.1730. Disponível em: https://jrssem.publikasiindonesia.id.solusipublish.com/index.php/jrssem/article/view/1730. Acesso em: 18 sep. 2026.