Undang-Undang Perpajakan: Solusi Pelaksanaan Corporate Social Responsibility di Indonesia
| Main Authors: | Carolina, Verani; Fakultas Ekonomi, Magister Akuntansi, Universitas Kristen Maranatha, Martusa, Riki; Fakultas Ekonomi, Magister Akuntansi, Universitas Kristen Maranatha, ., Meythi; Fakultas Ekonomi, Jurusan Akuntansi, Universitas Kristen Maranatha |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
MAKSI
, 2012
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| Online Access: |
http://majour.maranatha.edu/index.php/maksi/article/view/640 |
Daftar Isi:
- This paper aims to analyze how government, i.e. Direktorat Jenderal Pajak (DJP), encourage the implementation of Corporate Social Responsibility (CSR) through the tax laws without causing a potential tax revenue loss, as well as how companies can take the advantage of these tax policies optimally (as tax benefits) without ignoring its social responsibility. It is hoped the rules are clear, i.e. type and amount of the cost of CSR which is allowed to be a deductible expense, thus the company can take advantage of this tax incentives. On the other hand, DJP can oversee the fairness of the use of CSR costs incurred by the company by using ratio Total Benchmarking Ratio. This paper use literature study by collecting and analyzing the books, laws applicable taxes, journals, and related articles.Kata kunci: tax laws, tax deduction, CSR, and Total Benchmarking Ratio.