Analisis Kebijakan Deductible Expense for CSR Expenditure dalam UU PPh No. 36 Tahun 2008 dan Implikasinya Terhadap CSR Disclosure Perusahaan Tambang yang Terdaftar di BEI

Carolina, Verani and Eddy, Endah Purnama Sari (2012) Analisis Kebijakan Deductible Expense for CSR Expenditure dalam UU PPh No. 36 Tahun 2008 dan Implikasinya Terhadap CSR Disclosure Perusahaan Tambang yang Terdaftar di BEI. Project Report. Jurusan Akuntansi Fakultas Ekonomi UK. Maranatha, Bandung. (Unpublished)

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Abstract

This research aims to examine whether there are differences of Corporate Social Responsibility (CSR) disclosures, before and after the implementation of the Undang-Undang Pajak Penghasilan No. 36 Tahun 2008 (UU PPh No. 36 Tahun 2008). The annual reports of mining companies listed on the Indonesia Stock Exchange were used as samples. The period used is 2008 and 2009. 2008 was the year prior to the implementation of the UU PPh 36 Tahun 2008, while the year 2009 was the first year of implementation of these law. In this law there are new rules related to CSR such as the permissibility of certain costs related to CSR to be deductible expense. This study measured using CSR Disclosure Index and then index in 2008 compared to 2009. The results of empirical study show that there are significant differences in CSR disclosure mining company listed on the Indonesia Stock Exchange before and after the implementation of the UU PPh No. 36 Tahun 2008.

Item Type: Monograph (Project Report)
Uncontrolled Keywords: CSR, CSR Disclosure, and UU PPh No. 36 Tahun 2008.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 20 Nov 2012 06:01
Last Modified: 20 Nov 2012 06:01
URI: http://repository.maranatha.edu/id/eprint/2218

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