Model CSR Sebagai Deductible Expense pada Perusahaan Pertambangan

Widi Dwi Ernawati, Ahmad Jarnuzi, Triesti Candrawati, Putri Ayu Berlianingtyas


Law No. 36 of 2008 concerning Income Tax provides an incentive scheme for CSR programs, namely in the form of tax deduction. There are a number of costs related to CSR activities that are allowed as deductible expenses in calculating Taxable Income. The aim of this research is to determine the CSR disclosure model as a deductible expense carried out by mining companies in Indonesia within a 10 year period, between 2013-2022. The sampling technique used purposive sampling and obtained 27 companies. The Trend Least Square method is used to analyze CSR disclosure trends. Furthermore, One Way Anova test was carried out to find out whether there were differences in the disclosure of CSR indicators. To find out which indicators are different, further tests were carried out using the Duncan method. The results of the research show that there is an increasing trend in CSR disclosure. Variations in CSR in banking companies refer to the types of CSR that are allowed as deductible expenses with successive preferences, namely: 1) Social Infrastructure Development Costs; 2) Scholarship, Internship and Training Fees; 3) Educational Facilities Donation Fees; 4) Contribution costs for National Disaster; 5) Donations in the context of sports development; 6) Contributions for Research and Development; 7) Contribution costs for research and development.

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