Analysis of Determinants Affecting the Effective Tax Rate (ETR)

This study aims to examine the analysis of the determinants that affect the effective tax rate (ETR) of mining companies listed on the Indonesia Stock Exchange in 2018-2021. The independent variables used in this study include inventory intensity, firm size, sales growth, liquidity and solvability. This study uses a quantitative research approach using secondary data obtained from the Indonesia Stock Exchange (IDX) and the company’s official website. The sampling technique used purposive sampling method. From this method obtained 113 samples from 35 companies that meet the criteria. The analytical method used is multiple linear regression analysis using SPSS 21 software. Classic assumption tests used in this study include data normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The results show that inventory intensity, liquidity, and solvability have no effect on the effective tax rate (ETR), while firm size and sales growth have an effect on the effective tax rate (ETR)