Penelitian ini bertujuan untuk memperoleh bukti empiris tentang faktor-faktor yang mempengaruhi effective tax rate. Variabel independen yang digunakan dalam penelitian ini adalah size, capital intensity, ROA, leverage dan inventory intensity. Variabel dependen adalah effective tax rate. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2012-2016. Sampel yang dikumpulkan menggunakan metode purposive sampling. Total 169 perusahaan ditentukan sebagai sampel selama tahun 2012-2016. Metode analisis penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa capital intensity dan ROA berpengaruh signifikan terhadap effective tax rate. sedangkan size, leverage, dan inventory intensity tidak berpengaruh terhadap effective tax rate. Kata Kunci : Size, Capital Intensity, ROA, Leverage, Inventory Intensity, Effective Tax Rate.

This research aims to obtain empirical evidence about the the factors that influence of effective tax rate. Independent variables used in this research were size, capital intensity, ROA, leverage, and inventory intensity. Dependent variable was effective tax rate. Population used in this research are manufacturing companies listed in Indonesia Stock Exchange in the period 2012-2016. Samples collected using purposive sampling method. The total of 169 companies were determined as samples during 2012-2016. The method of analysis of this research using multiple linier regreression. The result showed that capital intensity and ROA significant effect on effective tax rate. While size, leverage, and inventory intensity does not significantly influence on effective tax rate. Keywords : Size, Capital Intensity, ROA, Leverage, Inventory Intensity, Effective Tax Rate.

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