The IMPACT OF RETURN ON ASSET, DEBT TO EQUITY RATIO AND INVENTORY TURNOVER ON EFFECTIVE TAX RATE WITH FINANCIAL DISTRESS AS INTERVENING VARIABLE: Case Study on Textile and Garment Sub-Sector Companies Listed on the Indonesia Stock Exchange 2013-2020. jai. 2022;1(1):10-22. doi:10.56956/jai.v1i1.12