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ANALISA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PEMBAYARAN PAJAK PADA KANTOR PUSAT PT. PERKEBUNAN NUSANTARA VIII BANDUNG

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ABSTRACT CORPORATE SOCIAL RESPONSIBILITY ANALYSIS OF TAX PAYMENTS IN CENTRAL OFFICE OF PT. NUSANTARA PLANTATION VIII BANDUNG Written By Monica Gloria Situmeang NIM : 1532148 This study aims to find out how to analyze Corporate Social Responsibility for corporate income tax at the Head Office of PT. Perkebunan Nusantara VIII Bandung. The method used in this research is descriptive method. The data used are secondary data from the financial statements and annual reports from 2013 to 2017. Based on Test results, normal distribution. Test of Paired Sample Statistics shows that the average corporate income tax before CSR is 11,826,128,675 with a standard deviation of 50,299,768,183 and the average corporate income tax after CSR is 11,705,215,168 with a standard deviation of 50,220,205,062 annually over the past 5 years. The Paired Correlation Test shows that the correlation value is 1.00> 0.05, so there is a very strong relationship between the payment of corporate tax and before and after the implementation of CSR. Paired T-Test test shows that the t-count value is 1.010 where> t Table is 2.015, so it can be explained that corporate income tax has no significant effect on before and after the implementation of CSR and Sig value is 0.370 where <0.05 so it can be concluded that it is not there are differences in corporate income tax payments before and after the implementation of CSR. Keywords: Corporate Social Responsibility, Corporate Tax Payment, Nusantara Plantation