PERENCANAAN PAJAK UNTUK BIAYA CSR DENGAN MENGGUNAKAN PENDEKTAN SAVANT

Abstract

Abstrack

Basically every company has a CSR concept. This concept states that the company has a concern to

other parties outside the business interests of the company. In practice, this concern will create a future

economic sacrifice for the company. It is interesting to note that the economic sacrifice can not be

separated from the concept of cost. Until now, It’s still a debate among businessmen about the tax

treatment on the cost of CSR. This paper is a qualitative study with a case study approach that wants

to answer how the tax treatment on costs arising from CSR activities and how to use SAVANT approach

to employ tax planning related to the cost of CSR. Hopefully, this research is useful for business people

to optimize profits without ignoring corporate social responsibility.

Keywords : corporate social responsibility, CSR, SAVANT, tax planning