Abstract
CSR has developed into part of the company's business strategy, mainly related to the functions of marketing, public relations, and investment-decision making (Subagyo, 2018). PT. Maspion III in CSR activities has developed into a part of the company's business strategy. in the taxation aspect at PT. Maspion III is one of the important factors that is considered by an organization in designing its CSR program to produce CSR programs that can add business value as well as tax favorable. Whereas on the other hand Maspion III spent funds for its CSR program based on Act Number 36 of 2008 which has regulated the treatment of Income Taxes on expenses or costs incurred in the context of Corporate Social Responsibility (CSR). Provisions regarding this matter are regulated in Article 6 paragraph (1) letters I, j, k, l, and m, in which it is stressed that the amount of taxable income for permanent establishment of permanent establishment), which in fact is reduced in Article 1 PP 93 of the year 2010, for the expenditure of Corporate Social Responsibility (CSR) which can be deducted by a certain%. While for PT. Maspion III for its CSR Program exceeds the provisions of 5%. Therefore, to be able to produce CSR programs that can produce business value programs as well as tax favorable, it is better if the taxpayer considers the taxation aspects when designing his CSR program.
 Keywords: CSR Aspect Considerations, CSR Tax Incentives, CSR draft, Law
Highlights
Kartini (2009) suggested that the concept is the term corporate social responsibility (CSR) as the emergence of reactions in global corporations in the era of 20 years to 30 years
Provisions regarding this matter are regulated in Article 6 paragraph (1) letters I, j, k, l, and m, in which it is stressed that the amount of taxable income for domestic taxpayers and permanent permanent establishment), which is reduced in Article 1 PP 93 of 2010, forms of Corporate Social Responsibility (CSR) expenditure which can be deducted to a certain amount
Whereas on the other hand Maspion III spent funds for its CSR program based on Act Number 36 of 2008 which has regulated the treatment of Income Taxes on expenses or expenses incurred in the context of Corporate Social Responsibility (CSR)
Summary
Kartini (2009) suggested that the concept is the term corporate social responsibility (CSR) as the emergence of reactions in global corporations in the era of 20 years to 30 years. There are many criticisms of corporations due to adverse impacts on both social and environmental impacts such as pollution, depletion of natural resources, waste, low product quality and workers' rights in terms of this often neglected, as well as the impacts on the company. As an Industrial and Trade City, which must comply with Industry regulations, Taxation Regulations by making periodic Financial Statements in accordance with Indonesian GAAP and can prove the fairness of the financial statements so that the financial reports reported in the tax entity are reasonable and reflect the circumstances the real company but in reality the company is required to face a great responsibility for the impact of its business activities on society here the company is required to be more transparent and accountable to all stakeholders - for creditors and shareholders and the public.
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