PENGARUH PINJAMAN JANGKA PANJANG DAN BEBAN KOMERSIAL TERHADAP PAJAK PENGHASILAN BADAN (STUDI KASUS PADA PERUSAHAAN INDUSTRI SEMEN PERIODE 2011-2018)

Abstract

This study aims to determine the effect of Long-term Loans and Commercial Expenses onCorporate Income Taxes in Cement Industry Companies for the period 2011-2018, eitherpartially or simultaneously. The population in this study is the annual financial statements ofcement industry companies listed on the IDX. The research sample of 32 financial report dataobtained by purposive sampling technique. The data collection technique used is documentation.Data analysis method with multiple linear regression. The results of this study indicate thatpartially long-term loan variables have a significant and positive effect and commercial expenseshave a significant and positive effect on corporate income tax. Simultaneously, the variables oflong-term loans and commercial expenses have an effect on corporate income tax. The result ofthe determination coefficient test (Adjusted R2) is 0.729577, this indicates that the variable oflong-term loans and commercial expenses has an effect on corporate income tax in cementindustrial companies during the 2011-2018 period by 72%.Keywords: Long-term Loans, Commercial Expenses, Corporate Income Tax.