Sukma Hani Destiana et al. 2025. The Effect of Leverage and Capital Intensity on Tax Avoidance with Independent Commissioners as a Moderating Variable. Proceeding of the International Conference on Economics, Accounting, and Taxation. 2, 2 (Nov. 2025), 89–99. DOI:https://doi.org/10.61132/iceat.v2i2.157.