Pengenaan Pajak Penghasilan (PPH) Atas Biaya Corporate Social Responsibility (CSR) Terhadap Perusahaan Di Wilayah Riau

Saputro, Dwinanto (2020) Pengenaan Pajak Penghasilan (PPH) Atas Biaya Corporate Social Responsibility (CSR) Terhadap Perusahaan Di Wilayah Riau. Masters thesis, Universitas Islam Riau.

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Abstract

ABSTRACT The emergence of CSR’s obligations for companies will incur costs that must be borne by the company, along with the main goal of the company is profit oriented so that the company will make every effort to make it as a reduction in gross income which will have an impact on the amount of income tax owed. The focus of this study is on 2 (two) main issues, there are the implementation of the imposition of income tax on CSR costs to companies in the Riau region and the inhibiting and supporting factors of the implementation. The author use empirical research method, which is consisting of empirical studies to find facts about the process of studying and discussing the process of working law in society by comparing the facts of the imposition of CSR costs in the field with the applicable tax laws and regulations. The data used by author are sourced from primary data in the form of a questionnaire to the samples of oil palm plantation companies in Riau Province and interviews with the Madya Pekanbaru Tax Office as the office that administers the largest companies in Riau Province. In addition to primary data, the author also use secondary data in the form of regulations, journals, and other legal materials as well as tertiary data in the form of large Indonesian dictionaries and legal dictionaries. As the results of the research analysis it can be concluded: first, implementation of the imposition of income tax on CSR costs to companies in the Riau region has not been fully met with an indication that only 55% of the number of companies that carry out positive fiscal corrections on CSR costs that do not comply the tax provisions in calculating taxable income. Secondly, the inhibiting factors for the imposition of income tax on CSR costs are tax planning and corporate openness in channeling CSR costs which are also influenced by a lack of understanding of taxation provisions, especially the ownership of Certain Regional Certificates. The supporting factor for the imposition of income tax on CSR costs is the easy access to information regarding taxation provisions and formal requirements that have to be fulfilled by companies to make CSR costs as a reduction of gross income and there is transaction information from third parties. At the end of writing this thesis, the author gives advice: the first, the government, especially the Directorate General of Taxes and Madya Pekanbaru Tax Office to pull out a list of names containing agencies or institutions designated to receive donations in accordance with Government Regulation Number 93 of 2010 and oversee ownership of Certain Regional Certificates in accordance with Minister of Finance Regulation Number 83 of 2009, and increase the socialization of the implementation of CSR in accordance with tax provisions. The second, the company must be careful in implementing tax planning so that there are no violations of taxation provisions that lead to tax evasion, as well as participating in more taxation socialization related to CSR.

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