Ekonomi Bisnis
Vol 15, No 3 (2010)

BUKTI EMPIRIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINGKAT PROFITABILITAS, BESARAN PAJAK PENGHASILAN, DAN BIAYA OPERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Masodah Masodah (Gunadarma University)
Mirra Permanasari (Gunadarma University)



Article Info

Publish Date
13 Sep 2012

Abstract

The company's main objective is profit, so it can continue to live and develop in accordance with the principles of business continuity. Corporate Social Responsibility (CSR) offers the achievement level of profits by providing a positive contribution to the social environment. The purpose of this study was to determine the effect of CSR activities to the level of profitability, income tax, corporate and operational costs. The object of this study is that manufacturing companies in BEI. Results showed that significantly affect of CSR for the profitability, income tax and operating costs of the company.Keywords: Corporate Social Responsibility, Profitability, income tax, corporate and operational costsAbstrakTujuan utama perusahaan adalah laba, sehingga mampu terus hidup dan berkembang sesuai dengan prinsip kelangsungan usaha. Corporate Social Responsibility (CSR) menawarkan pencapaian tingkat keuntungan dengan cara memberikan kontribusi positif terhadap lingkungan social. Tujuan penelitian ini adalah untuk mengetahui pegaruh aktivitas CSR terhadap tingkat profitabilitas, pajak penghasilan, dan biaya operasional perusahaan. Obyek penelitian ini adalah perusahaan manufaktur yang telah go public. Hasil penelitian menunjukkan bahwa aktivitas CSR signifikan memengaruhi profitabilitas, besaran pajak penghasilan dan biaya operasional perusahaan.Kata Kunci: Corporate Social Responsibility, Profitabilitas, Besaran Pajak Penghasilan, dan Biaya Operasi Perusahaan.

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Journal Info

Abbrev

ekbis

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Ekonomi Bisnis is a journal through a peer-review process. Jurnal Ilmiah Ekonomi Bisnis is intended for academics and researchers to publish their articles which is an original text that has not been published in another journal. The focus and scope are in the fields of management, ...