<![CDATA[Effective Tax Rate (ETR) is an important indicator that reflects a company's tax burden and level of tax compliance. This study aims to examine the effect of profitability, firm size, and leverage on the Effective Tax Rate of consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from the annual financial statements of the companies. The sample was selected using a purposive sampling technique, resulting in 55 companies with a final dataset of 154 firm-year observations after outlier elimination. The data were analyzed using multiple linear regression with SPSS. The results show that profitability has a negative and significant effect on the Effective Tax Rate, while firm size has no significant effect. In contrast, leverage has a positive and significant effect on the Effective Tax Rate. Furthermore, the simultaneous test indicates that profitability, firm size, and leverage jointly have a significant effect on the Effective Tax Rate. The coefficient of determination (Adjusted R²) of 25.1% indicates that the independent variables explain 25.1% of the variation in the Effective Tax Rate, while the remaining 74.9% is explained by other factors outside the research model.]]>
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