<![CDATA[ The research approach used is a quantitative approach. The sampling method is purposive sampling, a sample of 13 banking companies listed on the Indonesia Stock Exchange in 2017-2020. The results show that return on assets, debt to equity ratio, loan to asset ratio, and operating expenses and operating income have a simultaneous and significant effect on the effective tax rate (Studies on banking companies listed on the Indonesia Stock Exchange in 2017-2020). Return to assets has a partial and significant effect on the effective tax rate (Studies on banking companies listed on the IDX in 2017-2020). Debt to equity ratio has no effect and is not partially significant on the effective tax rate (Study on banking companies listed on the IDX in 2017-2020). The loan to asset ratio has no effect and is not partially significant on the effective tax rate (Study on banking companies listed on the Indonesia Stock Exchange in 2017-2020). Operating expenses and operating income have no effect and are not partially significant on the effective tax rate (Study on banking companies listed on the IDX in 2017-2020)..]]>
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