node_modules/eslint-plugin-jsdoc/src/rules/checkIndentation.js

import iterateJsdoc from '../iterateJsdoc.js';

/**
 * @param {string} str
 * @param {string[]} excludeTags
 * @returns {string}
 */
const maskExcludedContent = (str, excludeTags) => {
  const regContent = new RegExp(`([ \\t]+\\*)[ \\t]@(?:${excludeTags.join('|')})(?=[ \\n])([\\w|\\W]*?\\n)(?=[ \\t]*\\*(?:[ \\t]*@\\w+\\s|\\/))`, 'gu');

  return str.replace(regContent, (_match, margin, code) => {
    return (margin + '\n').repeat(code.match(/\n/gu).length);
  });
};

/**
 * @param {string} str
 * @returns {string}
 */
const maskCodeBlocks = (str) => {
  const regContent = /([ \t]+\*)[ \t]```[^\n]*?([\w|\W]*?\n)(?=[ \t]*\*(?:[ \t]*(?:```|@\w+\s)|\/))/gu;

  return str.replaceAll(regContent, (_match, margin, code) => {
    return (margin + '\n').repeat(code.match(/\n/gu).length);
  });
};

export default iterateJsdoc(({
  context,
  jsdocNode,
  report,
  sourceCode,
}) => {
  const options = context.options[0] || {};
  const /** @type {{excludeTags: string[]}} */ {
    excludeTags = [
      'example',
    ],
  } = options;

  const reg = /^(?:\/?\**|[ \t]*)\*[ \t]{2}/gmu;
  const textWithoutCodeBlocks = maskCodeBlocks(sourceCode.getText(jsdocNode));
  const text = excludeTags.length ? maskExcludedContent(textWithoutCodeBlocks, excludeTags) : textWithoutCodeBlocks;

  if (reg.test(text)) {
    const lineBreaks = text.slice(0, reg.lastIndex).match(/\n/gu) || [];
    report('There must be no indentation.', null, {
      line: lineBreaks.length,
    });
  }
}, {
  iterateAllJsdocs: true,
  meta: {
    docs: {
      description: 'Reports invalid padding inside JSDoc blocks.',
      url: 'https://github.com/gajus/eslint-plugin-jsdoc/blob/main/docs/rules/check-indentation.md#repos-sticky-header',
    },
    schema: [
      {
        additionalProperties: false,
        properties: {
          excludeTags: {
            items: {
              pattern: '^\\S+$',
              type: 'string',
            },
            type: 'array',
          },
        },
        type: 'object',
      },
    ],
    type: 'layout',
  },
});