Text

PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP BESARAN PAJAK PENGHASILAN BADAN PADA PT TELKOM BANDUNG

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACT EFFECT OF CORPORATE SOCIAL RESPONSIBILITY FEE (CSR) AMOTJNT OF INCOME TAX AT PT TELKOM BANDUNG Prepared Br': MARIYANI The purpose of this study was to determine the cost of Corporate Social Responsibility (CSR), to determine the amount of income tax on CSR activities and to determine the effect of CSR on the amount of corporate income tax on PT.Telkom Bandung. This research uses descripive method, ie a method which is done by collecting, analyzing, and presenting data with respect to the issues, and then draw conclusions. While the data collection techniques used are studies which studied data company documentation relating to the discussion ofthis thesis. Based on research conducted by the authors, the cost of our Corporate Social Responsibilin' held at PT. Telkom Bandung is disaster relief, education and training. health. public lacilities. culture and civilization, the environment and conservalion of nature and the SoEs concemed with the amount of costs incurred in 2009 is IDR 5,795.000,000, in 2010 w.as IDR 27.430,000,000 and in 2011 was IDR 44,988,400,000. According to Govemment Regulation No. 93 of 2010 on the fteatment costs of social responsibility regarding penangulangan nasioanal disaster, donations of research and development, the contribution of education and sports coaching donations can be deducted from taxable profits of the company. And the income tax paid by PT. Telkom to the country in 2009 amounted to IDR 6,029,700,000, IDR 5.673.000.000 in 2010, IDR 4.669.000.000 in 20ll with a number of corporate income tax is IDR 16,371,701,000. Based on the results of hypothesis testing are oltained regression formula y : 6397045.039 to 0.06629 X- And r are the effect of -0.990g with a very strong and negative levels indicaling thar the cost ol cSR and inversely proportional to the amount ol income tax in the relationship is verv strong. whiL the value of Fhitung -3.69