<![CDATA[Amidst inconsistent empirical findings on tax avoidance in Indonesia, particularly in the consumer non-cyclicals sector, which has relatively stable demand and high asset intensity, this study analyzes the effect of profitability, sales growth, and capital intensity on tax avoidance with company size as a moderating variable in the post-pandemic period of 2021–2024. The study uses panel data covering 57 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during that period, yielding 228 observations, which are analyzed using panel data regression with a moderation approach using Stata version 17 software. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), where a lower CETR value reflects a higher level of tax avoidance. The results show that profitability does not affect tax avoidance, while sales growth and capital intensity have a positive effect on tax avoidance. Company size only strengthens the relationship between profitability and tax avoidance but does not moderate the effect of sales growth and capital intensity. This study provides theoretical implications for the development of agency theory and positive accounting theory, as well as practical implications for the formulation of tax supervision policies based on company characteristics in the consumer non-cyclicals sector.]]>
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