Analisis Faktor-Faktor yang Mempengaruhi Effective Tax Rate (ETR) dan Cash Effective Tax Rate (CETR) Pada Perusahaan Sektor Hotel, Parawisata, dan Restoran yang Terdaftar di Bursa Efek Indonesia = Analysis of Factors Affecting Effective Tax Rate (ETR) and Cash Effective Tax Rate (CETR) In Hotel, tourism, and Restaurant Sector Companies Listed in Indonesia Stock Exchange