HANIFAH MUZHAFFIRAH; SITI SALAMAH; WINDA ROSA PERMATASARI; MOHAMAD ZULMAN HAKIM; DIRVI SURYA ABBAS; KIMSEN. 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), [S. l.], v. 3, n. 1, p. 404–415, 2025. DOI: 10.61990/ijamesc.v3i1.431. Disponível em: https://ijamesc.com/index.php/go/article/view/431. Acesso em: 9 mar. 2025.