What if D&A increases, how the DCF result can be affected?

The question is as the title. I came up with my answer, but I'm not sure, so I hope you guys check if my answer is right. My answer is as below. "IF D&A increases, the effective tax rate can decrease. Because although D&A is not an expense with an outflow of cash, that is an expense recorded on the income statement affecting pre-tax income referred to determine the effective tax rate. So if D&A increases, the tax rate can go down due to decreased Pretax income, and then the overall FCFF can go up. So EV will go up a little bit.

But if there is a change in CAPEX that causes the increase of D&A, then we should take account of the CAPEX, which has a big impact on FCFF in the year, decreasing it. So, if CAPEX has been taken account of, EV will go down."

I appreciate all of your opinions and feedback.