Bank is an intermediary institution in charge of receiving deposits from customers and lending them to customers (economic units) who need funds. One of the main activities of banks is to channel funds to the public in the form of credit. The bank will need to pay attention to the Loan to Deposit Ratio to secure its liquidity, effective tax rate as the tax planning to secure the tax paid and Non- Performing Loan to control the bad debt. The bank will need all the variables to control the Return on Assets. The research result showed that partially Loan to Deposit Ratio (LDR) has no influence toward Return on Asset, Effective Tax Rate (ETR) has negative influence toward Return on Asset, NonPerforming Loan (NPL) has negative influence toward Return on Asset. Simultaneously hypothesis showed that Loan to Deposit Ratio, Effective Tax Rate and NonPerforming Loan have effect toward Return on Asset. / Bank adalah lembaga intermediasi yang bertugas menerima simpanan dari nasabah dan meminjamkannya kepada nasabah (unit ekonomi) yang membutuhkan dana. Salah satu kegiatan utama bank adalah menyalurkan dana kepada masyarakat dalam bentuk kredit. Bank perlu memperhatikan Loan to Deposit Ratio untuk mengamankan likuiditasnya, tarif pajak yang efektif sebagai perencanaan pajak untuk mengamankan pajak yang dibayar dan NonPerforming Loan untuk mengendalikan kredit macet. Bank akan membutuhkan semua variabel untuk mengontrol Return on Assets. Hasil penelitian menunjukkan bahwa secara parsial Loan to Deposit Ratio (LDR) tidak berpengaruh terhadap Return on Asset, Effective Tax Rate (ETR) berpengaruh negatif terhadap Return on Asset, NonPerforming Loan (NPL) berpengaruh negatif terhadap Return on Asset. Secara simultan hipotesis menunjukkan bahwa Loan to Deposit Ratio, Effective Tax Rate dan Non- Performing Loan berpengaruh terhadap Return on Asset.