<![CDATA[Effective Tax Rate (ETR) of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. The study employs a quantitative method using secondary data obtained from company financial statements. The research population consists of 47 technology sector companies listed on the IDX. The sample was selected using a purposive sampling technique, resulting in 11 companies and a total of 44 observations. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination test. The results indicate that, when tested individually, profitability proxied by Return on Assets (ROA) does not have a significant effect on the Effective Tax Rate (ETR), with a significance value of 0.084 (>0.05). Meanwhile, firm size proxied by the natural logarithm (Ln) of total assets has a positive and significant effect on the Effective Tax Rate (ETR), with a significance value of 0.004 (<0.05). Simultaneously, profitability and firm size significantly affect the Effective Tax Rate (ETR), with a significance value of 0.007 (<0.05). The Adjusted R-Square value of 0.215 indicates that the two independent variables explain 21.5% of the variation in the Effective Tax Rate (ETR), while the remaining 78.5% is influenced by factors outside the scope of this study.]]>
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