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|\\/))`, 'gv');

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

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

  return str.replaceAll(regContent, (_match, margin, code) => {
    return (margin + '\n').repeat(code.match(/\n/gv).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}/gmv;
  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/gv) || [];
    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: {
            description: `Array of tags (e.g., \`['example', 'description']\`) whose content will be
"hidden" from the \`check-indentation\` rule. Defaults to \`['example']\`.

By default, the whole JSDoc block will be checked for invalid padding.
That would include \`@example\` blocks too, which can get in the way
of adding full, readable examples of code without ending up with multiple
linting issues.

When disabled (by passing \`excludeTags: []\` option), the following code *will*
report a padding issue:

\`\`\`js
/**
 * @example
 * anArray.filter((a) => {
 *   return a.b;
 * });
 */
\`\`\``,
            items: {
              pattern: '^\\S+$',
              type: 'string',
            },
            type: 'array',
          },
        },
        type: 'object',
      },
    ],
    type: 'layout',
  },
});