Hanifah Muzhaffirah, Siti Salamah, Winda Rosa Permatasari, Mohamad Zulman Hakim, Dirvi Surya Abbas and Kimsen 2025. PROFITABILITY MODERATES THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND COMPANY SIZE ON EFFECTIVE TAX RATES IN CONSUMER NON-CYCLICALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019-2023. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC). 3, 1 (Feb. 2025), 404–415. DOI:https://doi.org/10.61990/ijamesc.v3i1.431.