<![CDATA[This study was designed to examine and analyze the influence of Environmental, Social, and Governance (ESG), capital intensity, and leverage on tax avoidance. The focus of the observation was applied to non-cyclical consumer sector issuers listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Through the application of a purposive sampling technique from a total population of 129 issuers and subsequent elimination of 30 data points, a final sample of 67 companies was obtained, with an accumulation of 183 secondary observational data in the form of annual reports and termination reports ready for analysis. The data processing was operationalized using SPSS version 30 software through multiple linear regression analysis after meeting the requirements of the classical assumption test. Empirical findings concluded that, partially, tax avoidance practices were not significantly positively influenced by Environmental, Social, and Governance (ESG). Meanwhile, tax avoidance practices were shown to be significantly positively influenced by capital intensity. On the other hand, tax avoidance practices were found to have no significant positive effect on the level of corporate leverage. Overall, this study concludes that tax burden reduction activities in the primary consumer sector are highly dependent on fixed asset management strategies to maximize fiscal protection (tax shield) through depreciation costs, while non-financial sustainability commitments and debt structures have proven incapable of being decisive instruments in influencing management tax decisions in this sector.]]>
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