<![CDATA[Tax avoidance remains an important issue because companies may seek to minimize their tax burden through legal tax planning strategies, while such practices can reduce government tax revenues. Therefore, identifying the factors that influence tax avoidance is important, particularly in the Consumer Non-Cyclicals sector, which has a significant role in meeting basic consumer needs. This study aims to examine the effects of Capital Intensity and Tunneling Incentive on Tax Avoidance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2024 period, with Firm Size as a moderating variable. This study employs a quantitative approach with an associative research design. The data used are secondary data obtained from the financial statements of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 39 companies and 195 observations over the research period. The data were analyzed using panel data regression with EViews 13. The results indicate that Capital Intensity and Tunneling Incentive simultaneously and partially affect Tax Avoidance. These findings suggest that investment decisions involving fixed assets and the interests of controlling shareholders may influence corporate tax avoidance practices. However, Firm Size does not moderate the effects of Capital Intensity and Tunneling Incentive on Tax Avoidance. The findings imply the importance of transparency and sound corporate governance in mitigating tax avoidance practices.]]>
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