<![CDATA[Tax avoidance remains an important issue because tax revenue is a major source of government financing, while companies seek to manage their tax burden efficiently. This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and capital intensity on tax avoidance in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020-2024. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports. The population consists of 132 companies, from which 8 companies were selected using purposive sampling, resulting in 40 firm-year observations. The data were analyzed using panel data regression with the Common Effect Model and processed using EViews 13. Tax avoidance is proxied by the Effective Tax Rate (ETR), while ESG is measured based on the disclosure of GRI 2021 indicators and capital intensity is measured by the proportion of fixed assets to total assets. The results show that ESG disclosure does not have a significant effect on ETR, with a probability value of 0.0595. In contrast, capital intensity has a significant positive effect on ETR, with a probability value of 0.0024. Simultaneously, ESG disclosure and capital intensity significantly affect ETR, as indicated by a probability value of 0.001016. These findings indicate that capital intensity is more closely associated with variations in corporate effective tax rates than ESG disclosure.]]>
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