We can't say that tensor and matrix are the same. Tensor has some properties through which we can say both have some similarities such as we can perform all the mathematical operation of the matrix in tensor.
A tensor is a mathematical entity which lives in a structure and interacts with other mathematical entity. If we transform the other entities in the structure in a regular way, then the tensor will obey a related transformation rule. This dynamical property of tensor makes it different from the matrix.
