BIAYA TANGGUNG JAWAB SOSIAL SEBAGAI TAX BENEFIT
Keywords:corporate social responsibility, income tax, tax facility
AbstractCompany should not always maximize profits for their shareholders, but they have to undertake activity that might be regarded as socially responsible with their environment where it place. Corporate social responsibility can be form as charity or community development. The law number 40 year 2007 of the amendment to law of limited liabilities companies in paragraph 74 about company obligation for corporate social responsibility. Government through Director General of Taxation can give tax facility that allow all corporate social responsibility cost as an items that may be deducted to determine amounts of taxable income for company which is consistent applying their corporate social responsibility. Abstract in Bahasa Indonesia : Tujuan perusahaan tidak semata-mata hanya maksimalisasi laba untuk shareholders, tetapi perusahaan juga harus bertanggungjawab terhadap lingkungan di mana perusahaan itu berada. Tanggung jawab sosial dapat dalam bentuk yang bersifat kemanusiaan atau pengembangan komunitas (Community Development). Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang Perseroaan Terbatas, pada Pasal 74 mengatur tentang kewajiban perusahaan melakukan tanggung jawab sosial. Pemerintah melalui Direktorat Jendral Pajak dapat memberikan insentif pajak yang memperkenankan pengeluaran-pengeluaran tanggung jawab sosial sebagai pengurang penghasilan kena pajak untuk perusahaan yang konsisten menerapkan tanggung jawab sosialnya. Kata kunci: tanggung jawab sosial perusahaan, pajak penghasilan, fasilitas pajak
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