PENGARUH FINANCIAL LEVERAGE, RETURN ON ASSET, DAN GROWTH OF SALES TERHADAP EFFECTIVE TAX RATE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Listing BEI)

The effective tax rate has an important role in determining the amount of tax paid by the company. In this study, we will see how the role of financial leverage, return on asset, and growth of sales in In this study, we will see how the role of financial leverage, return on asset, and growth of sales in influencing the effective tax rate of manufacturing companies in the consumer goods industry sector from 2016 to 2020. This study uses quantitative associative research that uses panel data regression. Data collection techniques using the company's financial statement documentation. The research sample is 23 companies from the total population. The results of this study indicate that financial leverage and growth of sales affect the effective tax rate, but return on assets does not affect the effective tax rate