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ANALISIS PENERAPAN BIAYA CORPORATE SOCIAL RESPONSIBILITY ATAS BESARAN PPh BADAN PADA PT. KERETA API INDONESIA (PERSERO)

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ABSTRACT ANALYSIS OF THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY FEE ON THE AMOUNT OF CORPORATE INCOME TAX ON THE PT. KERETA API INDONESIA (PERSERO) Oleh : Hartami Corporate Income Tax (Income Tax) which became an obligation that must be given by the company to the government in accordance with the regulations imposed by the agency berlaku.PPh of profit or profit before tax had been obtained from the company.In determination of the profits before taxes were affected some costs or expenses in doing any activity CSR.Corporate companies one of which was called the social Responsibility or CSR was known as the responsibility in the social environment around the company The purpose of this study was to investigate the implementation of Corporate Social Responsibility for the calculation of the amount of corporate income tax in PT, Kereta Api Indonesia (Persero) in accordance with the provisions of the applicable tax laws that ear 40, 2007 and the relevant provisions of BUMN. This study used a descriptive method with data collection related to Income Tax. Data was collected by means of primary data direct interviews to people who know about this research and secondary data was data that was captured indirectly where the data had been processed. This data was obtained and recorded or historical reports from evidence, and notes, which were arranged in the archives. Based on the research conducted, PT. Kereta Api Indonesia (Persero) had been carrying out the implementation of Corporate Social Responsibility in accordance with the applicable provisions of state enterprises and perform calculations in accordance with the Corporate Income Tax regulations existing taxation. Key Word : Corporate social responsibility, corporate income tax, partnership program, environmental development.