Effective tax rate is the actual tax rate paid by the taxpayer based on companies income. Tax management is effective if the Effective Tax Rate is smaller than the tax rate under the regulation. The purpose of this research is to obtain empirical evidence about the effect of company size, leverage, capital intensity, inventory intensity, and independent commissioner towards effective tax rate. The sample was selected by using purposive sampling method and with secondary data which was analyzed by using multiple regression method. The samples are manufacturing firms in consumer goods industry sectors registered at BEl for the period 2015-2017. The result of this research are firm's size, leverage and capital intensity have significant positive effect towards Effective Tax Rate, , independent commissioner have significant negative effect towards Effective Tax Rate, while inventory intensity does not have positive significant effect towards Effective Tax Rate