ANALYSIS OF IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY TOWARD THE RATE OF INCOME TAX PAYABLE OF CORPORATE TAXPAYERS
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2010
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Abstract
After reformation, there are negative events strike down company, the companies are protested, sacrileged or destroyed by the people around the location of factories. It should be valuable experince for the owner and management of the company to pay better attention and resposibility to society, especially, who live around the location of company. The goverment attention as the regulator party has accomodate social demands in order that the company parties play a role in keeping hamonic social envoronment which is stated in Law of Republic of Indonesia Number 40 year 2007 concerning to Limited Liability Company, on Article 74 stating that companies which are running their business in the field and/or concerning to natural resources are abliged to do social and environmental reponsibilities. Concerning to above matter, Directorate General of Taxation issues insentive tax which allows expenditures (funds of scholarship, apprentice and training along with contribution for overcoming national disasters, conducting research and development, building social infrastructures, education facilities and sport development) social responsibility as the alleviation of income tax. The expenditure as alleviation of income tax has been ruled in article 6 subsection 1 The Law of Income Tax Number 36 year 2008.
The object of this research is the financial report applying Corporate Social Responsibility. The main topic is how far the application of Corporate Social Responsibility is able to economize the expenditure of income tax payable of corporate taxpayer. To find out the solution of the main topic above, this research applying hypothesis that the rate of income tax payable of corporate taxpayer which is counted before the application of Corporate Social Responsibility is higher than after the application of Corporate Social Responsibility. The verification is carried out by comparing income tax payable before the application Corporate Social Responsibility to after the application of Corporate Social Responsibility.
Based on the result of analysis, it can be proved that the application of Corporate Social Responsibility is able to give tax-saving for seven years as much as Rp. 121,224,800 or about 2.7% per year.
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Corporate Social Responsibility, Income Tax Payable, Corporate Taxpayer, Tax Saving