<![CDATA[Corporate Social Responsibility (CSR) makes business activities a socially responsible business to become a better business actor. CSR activities also have a positive impact on society in various fields such as social, economic, education, infrastructure and so on. However, in reality, CSR activities are often used by business people to reduce corporate income tax. Even though the charging of CSR activities has been regulated in PP number 93 of 2010, it is still found that many business actors use CSR funds that are not on target. This research was made to examine the limitations of CSR activities that are usually carried out by companies to avoid taxes. The research method used is qualitative with descriptive research type. The results of the study indicate that there is still a gap in the expenditure of CSR funds for tax evasion. CSR funds that should be spent for the purpose of helping the surrounding environment are instead used as a vehicle for image by the company and their allocation is not on target. There are still many parties who need the CSR funds more but do not get their rights. On the other hand, companies can still finance CSR expenditures and get a reduction in gross income so that the taxes borne by many countries become smaller. There needs to be control from the local government regarding the management of CSR funds so that they can be provided according to their needs and level of urgency.]]>
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