CORPORATE SOCIAL RESPONSIBILITY DAN TAX  PLANNING

PADA PT. X DI  MALANG

 

Defia Nurbatin dan Sinta Ratika

STIE Indocakti Malang

 

Abstrak :This study examines how CSR can reduce the tax to be paid by PT. PLN (Persero) Malang area, but it does not conflict with the tax laws. This thesis aims to identify and observe the relationship of CSR to the tax paid by PT. PLN (Persero) Malang area. From the data analysis has been done on the PT. PLN (Persero) Malang area, the conclusions that can be drawn most of the CSR program PT. PLN (Persero) Malang area is in the field of community development and partnership programs are mostly not included in the fee may be deducted from gross income. The same thing happened in the financial statements. PLN (Persero) Malang area where the cost of CSR to employees there are positive tax corrections departments such as clothing, health care, replacement housing assistance (BPFP), spiritual coaching, culture and sport for the employee, the death or funeral assistance, pension preparation period (MPP), early retirement, others - other expenses outside of the business, contribution of community development and partnership programs.The conclusion of this thesis is the implementation of appropriate CSR will bring positive implications reduced taxes to be paid without violating tax laws and the rules of GAAP. CSR into an expense for the company and a component of a deduction against gross income so as to minimize the tax to be borne by the company. With tax planning, tax savings can be obtained at PT. PLN (Persero) Malang area in 2011 amounted to Rp 488,109,573.00

Keywords: Corporate Social Responsibility, Tax Planning 

 

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