<![CDATA[This research aims to determine the effect of Leverage (X1), Capital Intensity (X2), and Independent Commissioner (X3) on Effective Tax Rates. The independent variables in this research are Leverage with the Debt Equity Ratio (DER) indicator, Capital Intensity with the Capital Intensity Ratio (CIR) indicator, Independent Commissioner with the proportion of independent commissioners as an indicator. The Dependent Variable in this research uses the Effective Tax Rate which is measured using the Effective Tax Rate (ETR) indicator. The method used in this research is quantitative using secondary data sourced from the financial reports of all manufacturing sector companies during the 2020-2021 period. The sampling method in this research used a purposive sampling method with 172 observations. This research uses panel data regression analysis method which is processed with the Eviews 12 application. The results obtained from this research show that Leverage has a positive effect on Effective Tax Rates. Capital Intensity has a positive effect on Effective Tax Rates. Independent Commissioners have no influence on the Effective Tax Rate]]>
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