Research Article
Analysis of the impact of corporate social responsibility implementation on deductible expense (PT. Timah Tbk)
@INPROCEEDINGS{10.4108/eai.11-10-2021.2319446, author={Elfina Yenti and Sri Madona Saleh and Sri Maharani}, title={Analysis of the impact of corporate social responsibility implementation on deductible expense (PT. Timah Tbk) }, proceedings={Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11 - 12 October, 2021, Batusangkar-West Sumatra, Indonesia}, publisher={EAI}, proceedings_a={BIC}, year={2022}, month={8}, keywords={corporate social responsibility; deductible expense}, doi={10.4108/eai.11-10-2021.2319446} }- Elfina Yenti
Sri Madona Saleh
Sri Maharani
Year: 2022
Analysis of the impact of corporate social responsibility implementation on deductible expense (PT. Timah Tbk)
BIC
EAI
DOI: 10.4108/eai.11-10-2021.2319446
Abstract
This research examined the analysis of the impact of corporate social responsibility implementation on deductible expense. The problem in this research is the impact of Corporate Social Responsibility as a Deductible Expense. The purpose of this study was to determine the impact of the Implementation of Corporate Social Responsibility on the company's Deductible Expense. The research method used is descriptive quantitative method. The data source used in this research is secondary data. Secondary data is taken from the company's 2019 financial statements published by the Indonesia Stock Exchange through the official website of the Indonesia Stock Exchange (www.idx.co.id). Data analysis aims to evaluate and interpret the data collected by document analysis. The results show that the cost of CSR needs has an impact on the Deductible Expense so that the company's burden is reduced from the previous amount of Rp. 1,857,976,000,000 to be Rp. Rp. 1,345,212,821,837. Reducing the company's CSR costs is included in the company's PPh costs. The calculation of company income tax before Deductible Expense on CSR is Rp. 124,714,800,000 while the income tax after Deductible Expense on CSR is Rp. 112,190,643,851.
