This study aims to determine the effect of Capital Intensity, Inventory Intensity, Ownership Structure proxied by Managerial Ownership on Effective Tax Rates. The population of this study is consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2018-2022. The number of samples obtained by purposive sampling technique is 16 companies with observations for 5 years obtained the number of observations as many as 80 company data. The research method used is a quantitative method using secondary data, this type of research is associative. While the data analysis technique is multiple linear regression analysis with the eviews 12 program. The results of this study indicate that simultaneously capital intensity, inventory intensity and managerial ownership have a simultaneous effect on effective tax rates. While partially capital intensity, inventory intensity and managerial ownership have a positive effect on effective tax rates.
Gea et al. (Mon,) studied this question.