ANALISIS DAMPAK IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP DEDUCTIBLE EXPENSE PADA PG ABC MALANG

Abstract

The purpose of this study is to find out how the impact of implementing Corporate Social Responsibility on Deductible Expenses has on the amount of tax owed by companies in 2021 and to find out the effect of Corporate Social Responsibility on company value at PG ABC Malang.This research uses a qualitative approach which aims to describe the things that arise in the research in order to obtain information about the implementation of Corporate Social Responsibility towards the company's Deductible Expenses. The purpose of data analysis is to evaluate and interpret the information gathered through interviews and document analysis.The results of this study indicate that PG ABC Malang carries out Corporate Social Responsibility but the components included in the deductible expense are not fully implemented by the company so that the tax burden is not too much. After being implemented, it is known that the previously large Corporate Social Responsibility costs have become smaller, affecting net profit before tax and increasing the amount of tax that must be paid which is greater than the previous nominal. With these results having a significant effect on company value and having met CSR indicator.