Adaptasi ISAK35 dan Peraturan Perpajakan pada Laporan Keuangan Environment Social Network (ESWKA) Foundation

Abstract

Corporate Social Responsibility (CSR) is a program that is the responsibility of many parties, especially Foundations managing CSR funds or philanthropy Foundations which are required to be accountable and transparent to donors and the public. The purpose of this PKM is to help facilitate the ESWKA Foundation philanthropy Foundation in implementing ISAK 35 and tax rules that are binding on the ESWKA Foundation. The method used in this service is socialization, increasing competence, mentoring, monitoring and evaluation. Service activities carried out for 2 months. The results of this community service activity include (1) the ESWKA Foundation, which previously was still recording Foundation transactions only limited to cash in and out, has started to switch to recording using an accounting application and with the help of Excel. (2) After assisting the ESWKA Foundation, it has implemented ISAK 35 in its financial statements and tax reporting on tax objects that bind it. (3) The ESWKA Foundation has been very good at documenting transaction evidence for funds received from private and corporate donors and the Foundation's expenditure evidence is stored very neatly. (4) ESWKA Foundation has been very good at documenting the tax documents needed by the Foundation since its establishment until now. The advice given, ESWKA Foundation is expected to apply ISAK 35 more consistently and discipline in accounting records and binding tax reporting.