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Analysis of Determinants Affecting the Effective Tax Rate (ETR)

4.1.3 Multicollinearity Test Table 4.1. 3 Multicollinearity Test

Based on the table above, the calculation results show that the Tolerance value for each variable is greater than 0.1 and the VIF value is less than 10. From the calculation of the Tolerance and VIF values it can be concluded that all variables in this regression model have no multicollinearity.

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4.1.4 Heteroscedasticity Test

Table 4.1. 4 Heteroscedasticity Test

Based on the table above, it is known that the independent variables INVEN, SIZE, SG, LIKU, and SOLVA have a sig value greater than 0.05 so that these variables are free from heteroscedasticity problems.

4.1.5 Autocorrelation Test

5 Autocorrelation Test

Based on the table above shows that the value of dU < d < 4-dU, so it can be concluded that the regression model used does not occur autocorrelation.

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