<![CDATA[This study aims to analyze the factors influencing the Effective Tax Rate (ETR) of mining companies listed on the Indonesia Stock Exchange during the 2019–2023 period. A quantitative research approach was employed, utilizing secondary data obtained from the audited annual financial reports of the sampled companies. The sample was determined using a purposive sampling technique based on predetermined criteria, namely mining companies that were consistently listed on the Indonesia Stock Exchange and published complete financial statements throughout the observation period, resulting in a panel dataset suitable for analysis. The independent variables examined in this study consist of company size, inventory intensity, profitability, and capital intensity, while ETR serves as the dependent variable. Data analysis was conducted through multiple linear regression, preceded by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, to ensure the validity and reliability of the regression model. The results of the multiple linear regression analysis indicate that profitability and capital intensity have a significant effect on ETR, whereas company size and inventory intensity show no significant influence. These findings suggest that in the mining industry, corporate tax burdens are more strongly determined by operating profitability and capital investment structure rather than by firm scale or inventory management practices. This study confirms the complexity of internal corporate tax policy, which is primarily shaped by operational strategies and financial decisions rather than company size. The practical implication is that mining companies should prioritize tax planning strategies focused on managing profitability and optimizing capital investment efficiency to achieve more effective and sustainable tax burden management.]]>
