FEBI, Sisca Sisilia Cintia. 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. 5, n. 12, p. 13531–13544, 2026. DOI: 10.59141/jrssem.v5i12.1619. Disponível em: https://jrssem.publikasiindonesia.id/index.php/jrssem/article/view/1619. Acesso em: 28 jul. 2026.