Febi SSC, Abdurrachman, Prana I. 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. jrssem [Internet]. 2026 Sep. 16 [cited 2026 Oct. 9];6(2):1066-77. Available from: http://www.jrssem.publikasiindonesia.id.solusipublish.com/index.php/jrssem/article/view/1730