CORPORATE SOCIAL RESPONSIBILITY : TINJAUAN MENURUT PERATURAN PERPAJAKAN DI INDONESIA

CORPORATE SOCIAL RESPONSIBILITY : TINJAUAN MENURUT PERATURAN PERPAJAKAN DI INDONESIA

Ronny Irawan
Fakultas Ekonomi Unika Widya Mandala Surabaya

Corporate not only should concern about their achievement on profit, but also concern about their social responsibility to their people and environment. How they can give contributions to the people and their environment directly by increasing their quality of life. Furthermore, they have to obey the rules and regulations set by government for their sustainability. The different types of social responsibility programs need different treatments of their taxation. This paper described the various types of CSR programs, its patterns and treatments according to tax regulations in Indonesia.

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