The purpose of this study was to analyze of the
effect of Capital Intensity Ratio, Debt to Equity Ratio
(DER), Return on Asset(ROA)on Effective Tax Rate. This
research uses quantitative methods. The population of
this study is companies includedin the LQ 45 index for
the 2018 - 2019period. The sample in this study were 78
companies. Data processing using Microsoft Excel and EViews 8. The analytical tool used is panel data regression
estimation analysis. The results of this study indicate
that: (1) Capital Intensity Ratio has no significant effect
on the Effective Tax Rate, (2) Leverage has a positive
effect on Tax Aggressiveness, (3) Profitability has a
negative effect on the Effective Tax Rate.
Keywords :
Capital Intensity Ratio, Debt to Equity Ratio, Return on Asset Ratio, Effective Tax Ratio