Jurnal Ekonomi
Vol. 25 No. 3 (2020): November 2020

Analisis Corporate Social Responsibility Dalam Aspek Perpajakan Dan Pengaruhnya Terhadap Penghindaran Pajak

Agus Bandiyono (Politeknik Keuangan Negara STAN)
Gerardo Budi Satya Dewangga (Politeknik Keuangan Negara STAN)



Article Info

Publish Date
30 Nov 2020

Abstract

The obligations to implement CSR in Indonesia is regulated in the Limited Liability Company Law. The disclosure of CSR implementation can be stated by the company in a sustainability report. The tax regulations in Indonesia do not directly regulate the term CSR. In addition, the implementation of CSR can be used as a means of tax avoidance by companies because there are costs for implementing CSR that are deductible. Therefore, this study was conducted to analyze the concept of CSR in the Indonesian taxation aspect, conduct a descriptive analysis of CSR disclosure in the sustainability report, and determine the effect of CSR disclosure on tax avoidance actions in the major financial company listed on IDX. The first result of this research is that the CSR obligation holders according to the Company Law are also the Subjects of Corporate Tax in the Income Tax Law. Costs related to the implementation of CSR have not been regulated directly in the Income Tax Law. However, there are some costs that are consistent with the CSR disclosure standards in GRI G4. Second, the average CSR disclosure by major financial service companies on the IDX is only 27.2%. Third, this study shows that CSR disclosure has no effect on tax avoidance.

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Journal Info

Abbrev

EJE

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p-ISSN 0854-9842 : e-ISSN 2580-4901] is a peer-reviewed journal published three times a year (March, July, and November) by Faculty of Economics, Universitas Tarumanagara. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of research on ...