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SAJMMR Volume 2, Issue 4 (April, 2012) ISSN 2249-877X

South Asian Academic Research Journals

http://www.saarj.com

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Publ ished by: South Asian Academic Research Journals

SAJMMR:S o u t h A s i a n J o u r n a l o f

M a r k e t i n g & M a n a g e m e n tR e s e a r c h

ANALYSIS ON THE EFFECT OF CSR (CORPORATE SOCIAL

RESPONSIBILITY) OF TAX ON THE CORPORATE PERFORMANCE

IMPROVEMENT

AYU FURY PUSPITA*; M.KHOIRURUSYDI***Faculty of Economics and Business,

University of Brawijaya, Malang, Indonesia.**Faculty of Economics and Business,

University of Brawijaya, Malang, Indonesia.

ABSTRACT

The objectives of this research were to know the effect of CSR (Corporate Social

Responsibility) of tax on the corporate performance improvement, the effect of socialcontribution on the corporate performance improvement, the effect of non-cost on

the corporate performance improvement and the effect of ethics on the corporate

performance improvement.

The research conducted was a survey research with qualitative data analysis using

multiple linear regression method. The multiple linear regression method was used

to identify the effect of independent variables (X) which covered social contribution

(X1), non-cost (X2) and ethics (X3) on the dependent variable (Y) representingcorporate performance improvement.

The result of the research showed that social contribution had a significant effect onthe corporate performance improvement. CSR contributed to a substantial

improvement to the society, especially the one aroundat the company. Non-cost had

a significant effect on the corporate performance improvement since the cost of CSR

was considered a part of investments to provide better condition to the society.Ethics significantly influenced the corporate performance improvement. Ethics was

applied to the society around the company. The result of this research, therefore,

proved that CSR (Corporate Social Responsibility) of tax had a significant effect onthe corporate performance improvement.


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KEYWORDS:Corporate Social Responsibility (CSR), Tax, CSR of Tax, Corporate

Performance.

______________________________________________________________________________

INTRODUCTION

In the last several decades, the economic growth rates in countries generally has become morerapid, especially in the industrial sector in developed countries and some other developing

countries. On the other hand, along with the rapid development of industry, there is a decline in

the quality of environmental and social existence around the industry. Investors are justexploring the natural resources that exist in the area, regardless of the society and the

environment around the company areas. In addition, almost little or no profits are returned to the

community. In fact, the communities are commonly marginalized within theirown regions.

Viability of a business is not only determined by the level of profit, but also by the corporate

social responsibility towards all of its stakeholders. A variety of negative events that befall acompany should be a lesson for stakeholders on companies to pay attention and more

responsibility to the public welfare, particularly around the company locations. Therefore, the

implementation of Corporate Social Responsibility (CSR) is regarded as a necessity.

CSR can be viewed as a commitment to act ethically, to operate legally and to contribute to

thedevelopment of the economy along with the improvement of the quality of life of theemployees and their families, the local communities and the wider community (Matten,

2003). Facts have shown how people'sresistances surface around companies that are considered

not paying attention to social and environmental factors (Wibisono, 2007).

Gurvy (2005) classified CSR practicein three areas, namely: in the workplace, in the community

and in the environment. Meanwhile, there are three perspectives on the implementation of

CSR;firstly, as a corporate strategy that will ultimately be profitable, secondly, ascompliance (obligations) because there are laws that will force its application and thirdly is doing

it beyond compliance, because the company regards itself as part of the community.

The relationship between CSR and taxation emphasises on the imposition of CSR costs, there isa

CSR cost that can be charged as a deduction from taxable income and there is also a CSR costthat cannot be charged. CSR on taxes is as a form of corporate social investment that can

contribute to the community as well as to the company. CSR on taxes include contributions to

society, not the cost and ethical values. Aspects which serve as a basis to the assessment of CSR,among others, are the vision and mission with the CSR, CSR alignments against company

policy, the clarity of the program (objectives and scope), the program's sustainability and the

benefits perceived bystakeholders. CSR assesment basis on taxation can also be done throughTotal Tax Contribution, Extract, Transform and Load, Tax Control Framework program as wellas thestructure of the Department of Taxation (Clymer, 2006).

The company is expected not only to prioritize profit (economic aspect), but also social andenvironmental aspects of the companystriple bottom line business liability on CSR. If people

have a positive impact from the implementation of CSR, it means that the CSR implementation


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reaches the target. In addition, it means that the companyhas met its business obligations in terms

of CSR is the economic, social and environmental aspects. The fulfillment of CSR obligations by

a company means that it can increase the performance of the enterprise.

Based on these things, the study sought to examine the effect of CSR on the corporate value

added improvement, where the influence of CSR on the tax is lowered as a contribution tosociety, instead of to the cost and ethical values.

To obtain a comprehensive overview of this research, it is organized within 5 (five) parts. After

the introduction made clear by the theoretical study and formulation of hypotheses, it is followed

by the research methods, the results, the discussion and ended on the conclusion and future

directions

THEORETICAL STUDIES AND HYPOTHESIS

DEFINITION OF CSR

The concept of CSR does not have a single definition. Some definitions thatare sufficientlyinfluential such as the World Bank's version: CSR is the commitment of business to contribute

to sustainable economic development working with employees and their representatives, thelocal community and society at large to improve quality of life, in ways that are both goog for

business and good for development. Another, more comprehensive view, expressed by the

Prince of Wales in the International Business Forum in Indonesia promoted by IndonesiaBusiness Links. According to him, CSR involved five pillars, including (1) building the

human, the ability of companies that had support from qualified human resources (internal) and

external (community), (2) strengtheningeconomies, which was economic empowerment ofcommunities, (3) assessing social cohesion; how companiesmaintained harmony with the

surrounding community in order not to cause conflict, (4) Encouraging good governance, in

whhich thecompany was executed in good governance, and (5) protecting the environment, as allcompanies had to preserve the environment.

Wibisono (2007) defined CSR as a corporate responsibility to stakeholders to behave ethically,to minimize negative impacts and maximize positive impacts includingthe economic, social and

environmental aspects (triple bottom line) in order to achieve sustainable development goals. On

the other hand,Nursahid (2006) defined CSR as a moral responsibility of business

organizationstowards their stakeholders that would be affected either directly or indirectly by thecompany's operations.

CSR ON TAXES

As per the provisions of Law No. 36 the year of 2008 regarding incometax. that in order todetermine whether the costs incurred to perform CSR can be charged to the fiscal burden or not,

the company should look at the provisions on the Article 6 and also should be able to determine

whether those costs qualify as costs to obtain, collect and secure income. If the cost is includedin the costs to obtain, collect and secure income, then the corporation does not need to do a fiscal

correction as the commercial loading is in accordance with the fiscal imposition.


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CSR on taxes consist of three (3) variables, among others:

A. CONTRIBUTION TO SOCIETY

Keraf (1998) statedthat the reasons why a companiy implemented CSR. among other things: 1)The company and employees were an integral part of the local community, 2) the Company had

benefited by getting the rights to manage natural resources or other activities that existed in the

society and also with the provision of skilled professionals that brought benefits to the company,3) The company had shown its moral commitment not to conduct activities that harm the

community, 4) In an effort to establish a good interaction and communication between

companies and communities, so that the company's presence was acceptable in society.

B. NOT COST

Andriof (2001) asserted that CSR covered all dimensions of the impacts, relationships and

corporate responsibility towards society as a whole. All costs incurred for these activities should

be considered as parts of the investment, not as a cost. They were intended so that the company

could run its main function which were to generate profits and to survive longer.

In Kate and Bayan (2004), a summary of CSR as a form of social investment, "not as a cost" canbe classified into 3 (three) forms, namely: 1) the management of a good working environment,

including the provision of a safe and comfortable environment, adequate compensation system

and concerns for the welfare of employees and their families, 2) the partnerships betweencompanies and communities, especially local communities, 3) the handling of the environmental

sustainability.

C. ETHICAL VALUES

Organization for Economic Cooperation and Development (OECD) during a ministry meeting inFrancein 2000 stated that the implementation of CSR programs had to respect human rights

affected by the ethical value of activities that ran the company, in line with obligations andcommitments of the government in countries where the company operated.

CSR on taxes of an enterprise can be viewed by the method it uses, which include:

A. TTC (TOTAL TAX CONTRIBUTION)

TTC is manifested in the form of Tax Transparency Framework which elaborates the company's

objectives, corporate tax strategy, tax position, reconciliation, the use tax, as well as thecompany's tax compliance.


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FIG. 1

RESPONSIBILITIES IN THE TAX FUNCTION

Sources: Clymer, John. 2006.

b. ETL (Extract, Transform, Load)

ETL answers the problem of taxation that is still weak in technological sophistication. ETLimplements Tax Technology Platform that explains the effective tax function. Forms of

ETLaredata warehouse, data collection, and web portals.

FIGURE 2

TAX TECHNOLOGY PLATFORM


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c. TCF (Tax Control Framework)

TCF is a medium for companies to describe the taxation process, either manually or technology-based. Through the TCF, the company is able to know its accurate financial position after

knowing its tax calculations.

FIGURE 3

TAX CONTROL FRAMEWORK METHODOLOGY


d. The Structure of the Department of Taxation

A policy or a program will run properly if it is supported by a clear organizational structure, asthe authority and authorization areclear. Therefore, the companies structure of tax department

has to be divided into several functions and duties in the preparation of its organizational

structure, consisting of a function that designs programs and staff. In addition, there must be

astrategic plan that is supported by the leadership and good communication.

PERFORMANCE

Bernarding and Russel (in Ruky, 2002: 15) explained the definition of performance which

performance is defined as the record of outcomes produced on a specified job function oractivity during time period. Performance as the results for every division in a period.

According to Gibson (2003: 355), job performance is the result from all of the job descriptionswhich related with organization objetive, efficiency, and effectivity. While according to Ilyas


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(1999: 99), performance is the outcome of every individual or organization.The outcome does

not depend to top management only, but also to stakeholders.

Others according to Payaman Simanjuntak (2005: 1) defined that performance is the outcome

from an expectation. It used to realize the vission of a corporation. It has a performance

management to improve business performance, included individual performance and groupperformance.

Based on the opinions above, performance is achieving a corporation target. It also shows the

performance of individual or teamwork. Individual performance has a closelyrelation with

institutional performance or corporate performance. If individual performance is great, the

corporate performance will be like that.

A judgement of corporate performance which comes from decision maker process as a complex

problems. It related with effectiveness and efficiency of corporations activities. Performancemeasurement is a data analysis and an evaluation for a company. It used by a company to

improve the operationals management and aslo to compete with the others company.

EMPIRICAL GROUND

As a basis for proving originality of the research conducted, it is described below some results of

previous researches or studies. There are three aspects related to CSR and performance to the

company. However, the three study emphasizes specificallyon different subjects. The first studyfocuses on the impact of the implementation of corporate social responsibility (CSR) for

communities around the area of company operations. Through a conceptual model developed in

this study, the relationship between the variables are built based on literature review andsupported by previous studies (Sri, 2009).

The second study focused on poverty alleviation through the Regional Empowerment inOvercoming the Impact of Economic Crisis (Pemberdayaan Daerah

dalamMengatasiDampakKrisisEkonomi/PDM-DKE) in form of funds to target

communities. With a qualitative approach, it was shown that the application of the PDM-DKEfaced numerous problems so that the implementation was not effective (Some, 2005).

The third study focused on the application of CSR on the tax that had been reviewed by Clymer(2006). The paper showed that the CSR on a corporate tax could be viewed through several

aspects, namely the TTC (Total Tax Contribution), ETL (Extract, Transform, Load), TCF (Tax

Control Framework) and the Structure of Corporate Tax Department. In addition, there werelinkages between the CSR to the economic, social and environmental values as a form of CSR

implementation.

The fourth study by Williams (2007) discussed the relationship between tax liabilities, the

behavior of companies and CSR. CSR basically spent some money to the surrounding

community as a form of contribution to society. The company's CSR behavior towards publicshould also be practiced in all aspects of corporate activities, including managing the company's

tax obligations by tax minimization techniques. Assessment of CSR is not only reflected by the

amount of tax contribution to the CSR, but also seen from the influence of CSR on the triple


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bottom line of CSR, i.e. economic, social and environmental values. The result showed that the

CSR had no effect on the economic value, but on the social and environmental values.

RESEARCH FRAMEWORK

Contributions to Society X1

No Cost X2

Ethical Values X3

Corporate PerformanceY

HYPOTHESIS

1. H 0:1= 2= 3= 0, X 1,X 2,X 3have no significant effect on Y simultaneouslyH

1:At least one

i 0, X

1,X

2,X

3have a significant effect on Y (i = 1,2,3)

simultaneously

2. H 0:i= 0, X ihas no significant effect to the Y (i = 1,2,3) partiallyH 1:i 0, Xihas a significant effect on Y (i = 1,2,3) partially

RESEARCH METHOD

The type of research study used is the explanatory research, because this study explains thecausal relationship between the independent variable (X) and the dependent variable (Y) by

hypothesis testing (Singarimbun and Effendi; 1995:5). Location of research conducted in

communities surrounding PT Sorini AGROASIA PandaanCorp.Tbk in East Java

The instrument of this research referred to researches by Sri (2009), Clymer (2006) and Williams

(2007). However, the researchers also conducted a questionnaire-based modification of questionitems CSR activities undertaken by Sorini. The scale used in this study were Likert scale,

because Likert scale yielded a clear and precise measurements over the range of available

answers and unbiased. Measurement of variables using Likert five-point ordinal scale is asfollows: 5 strongly agree (sangatsetuju/SS), 4 agree (setuju/S), 3 neutral (N), 2 disagree

(tidaksetuju/TS) and 1 strongly disagree (sangattidaksetuju/STS).

The independent variable in this study is the contributions to the community (X1), Not Cost

(X2), and Ethical Values (X3). The dependent variable of this study is the increase inperformance enterprises (Y).

Contribution to Society (X 1):The concept of contribution to society is one form of CSR on the

tax given by the company to the society. It can be termed as social investment in thecommunity. This contribution may take form as tax and the quantity of contribution to society,

whether for education, health, and so forth. Contributions to the society indicate that the

company does not only prioritize the economic aspect, but also social and environmental aspects.


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Not Cost (X 2):The not cost concept means that the CSR forms on tax provided by the company

towards society are not costs that could reduce the tax burden of the company. As mentioned in

Law no. 36 the year of 2008 on Income Tax, funds used by the company for the followingactivities can be used as a cost and can reduce the tax burden for companies: firstly, the

contribution within the framework of national disaster; secondly, the donations for researches

and developmentsin progress in Indonesia; thirdly, the cost of social infrastructure development;fourthly, the contribution for educational facilities, and lastly, the donationswithin the context ofsports coaching, where CSR on tax is a strong commitment for the management and the owners

of corporate behavior towards community development.

Ethical values (X 3):CSR on the tax must have the values of integrity, fairness, openness,

and respect. Value Added Company (Y): a company has business obligations related to CSRwhich consist of three things: economic, social, and environmental aspects.On the economic

aspect, the company must be oriented to benefit (profit); on the social aspect, the company must

contribute directly to the society and to the environment. A company is not only faced with the

responsibility that rests on the gains or profits alone, but must also consider its social andenvironmental responsibility.

Measurement of the validity of the instrument is done by product moment correlation betweenthe score points and the score scale. The correlation coefficient can be considered satisfactory if

it exceeds 0.30 (Sugiyono, 2005). Based on the nature of the answers that are not dichotomous

but multipoint, the method used is the internal consistency method with AlphaCronbachtechnique in which an instrument is deemed to have had an acceptable coefficient of

reliability if the measured value is greater than or equal to 0.60 (Sekaran, 2003 ). Coefficient

alpha reflects thecoefficient of reliability of all the items contained within thestudied variable.

The method of analysis used is multiple linear regressions. It can determine the effect of the

independent variables (X) i.e. community contributions, no cost and the ethical values

towardsthe dependent variable (Y), i.e. the increase the value-added enterprises. According toSugiyono (2005), the formula is as follows:

Y = a + b 1X 1+ b 2X 2+ b 3X 3+ e

Where: Y = value of the relationship between the independent variables and the dependent

variable

a = constant number as the cutoff

b = regression coefficient

X = independent variable

e = error items (other unspecified variables)

The expected significance level is = 5% or a confidence level of 95%.


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RESULTS AND DISCUSSIONS

This study involved 70 respondents, which were the community around the company. Theyweregiven a list of questions/questionnaire consisting of 23 questions related to CSR on the taxes

which consist of contributions to the community, no cost and ethical values to the performance.

The number of male respondents was as many as 46 people or 66%, while the female

respondents were as many as 24 people or 34%. The majority of respondents agewas rangingbetween 31-35 years with a population of 35 people(50%), followed by age group of 0.60).

The Kolmogorov-Smirnov test was performed to test the normality of the residual value. Fromthe results obtained by calculating the value of Z calculatedof 1.049 which was smaller than Z table

= 1.96 and p-value = 0.221 which was greater than a = 0.05. From the results, it can be

concluded that the residual data were normally distributed (p-value> 0.05), so that thisassumption had been qualified.

The results of regression analysis using SPSS (Statistical Product and Service Solutions) forWindows Version 15.0 were as follows:


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TABLE 1

REGRESSION CALCULATION RESULTS

Variable Koef.Regression Beta T P-value Information

X 1.Contribution to Society 0596 0315 2796 0007 Significant

X 2.No Cost 0717 0411 3785 0000 Significant

X 3.Ethical values 0025 0275 3247 0002 Significant

Constants = 8472

t table = 1.98

R = 0758

R Square = 0575

F count = 29 706

P-value = 0000

F table = 2.74

Source: Results of data analysis, 2010.

Based on the calculation results of regression analysis, the regression equation could be written

as follows:

Y = 8.472 + 0.596 + 0.717 X 1X 2X 3+ 0.025

Based on the calculations,the coefficient of determination (R2 ) obtained was 0.575, meaning

that the ability of the regression equation to predict the value of the dependent variable is57.5%. The value of the determination coefficient of 57.5% explained that the contribution to the

community (X 1),nocost (X 2),and ethical values (X 3),are able to explain the company's

performance(Y) of 57.5% while the remaining 42.5% was explained by other variables that are

not included in this regression equation model.


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TABLE 2

F ANOVA REGRESSION TEST RESULTS

The Source of

Diversity

Number of

Squares

Free

Degrees

Central

Squares

F Ftable

Regression 610 995 3 203 665 29. 706 2.74

Residual 452 490 66 6856 - -

Total 1063.486 69 - - -

The coefficient of determination (R = 57.5%


From the calculation results,the Fcount obtainedwas 29.706, while the F table was 2.74 at = 5% (2.74).Since F count > F table, H 0 wasrejected and H 1was accepted. Therefore, it

could be concluded simultaneously that contributions to society, no cost and ethical values have

a significant influence on the performanceenterprises. Simultaneous contribution of these threevariables on influencing the performance enterprises was counted at 57.5%.

TABLE 3


Variable Co-eff.Regression Beta T P-value Information

X 1.Contribution to Society 0.596 0.315 2.796 0.007 Significant


Regression coefficient on the variable contributions to the community, b 1= 0.596 wasthe slope or the directional coefficient of the variable contribution to the community (X 1)which

affected the company's performance(Y). Variable contribution to society (X 1) had a value of

t count.= 2.796. This value was bigger than t table(2.796> 1.98) or p-value


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TABLE 4


Variable Co-eff.Regression Beta T P-value Information

X 2.No Cost 0717 0411 3785 0000 Significant


Regression coefficient on the variable no cost, b 2= 0.717 was the slope or the directional

coefficient of the variable no cost (X 2)which affected the company's performance(Y). Variable

no cost (X 2)had a value of t count= 3.785. This value was bigger than t table(3.785> 1.98) or p-

value


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The results of this study is reinforced by Porter (2003) who explained that the cheapest and the

easiest effort froma company to implement CSR is to do something and to give great

performance as much as possible to the community and to the environment, as performancewillalso have an impact on the company because it can bring about better changes for the

community.

The results had revealed that CSR provides such great changes for the society. There was an

increase in social interaction, application of healthy lifestyles and environment in the society as

well as an improved welfare of society through the economic empowerment of people withentrepreneurship.

The variable no cost significantly influence performanceenterprises, with a regression coefficientb 2= 0.717 and p-value 0.000. Therefore, it can be interpreted that the better no cost, the better

theperformanceenterprises. The study's findings are in line with the opinions ofAndriof (2001)

which asserts that CSR covers all dimensions of the impacts, relationships and corporate

responsibility towards society as a whole. Judging by all forms of CSR, companies do need to doit all solely for the survival of the company itself. All costs incurred for these activities should be

considered part of the investment, not a cost. All were intended to make the company run itsmain functions, which are to generate profits and to survive longer.

Variable no cost in this study refers to the opinion of Nana Suhama and YesiOktavia (2006) whoexplained that CSR can essentially be formulated as an obligation to participate in improving

living standards, not only internally but also externally. The implication is broad, such as job

creation, the production of goods and services that benefit the consumers,minimizing the gap

between the rich and the poor and internally provide a fair, reasonable and proper salary for themembers of the organization.

The results of analysis of the variable ethical values significantly influence the performance

enterprises, with a regression coefficient b 3= 0.625 and p-value 0.002.The study's findings areconsistent with the opinion of the Organization for Economic Cooperation and

Development (OECD) during a meeting of OECD ministers in France in 2000, which stated thatthe implementation of CSR programs had to respect the human rights thatwere affected by the

ethical value of activities, obligations and commitments that run the company in line with the

government in the country where the company operates.

The results reveal that CSR provides such great changes in society. The application of ethicalvalues happens in the surrounding communities. The formation of a good cooperation between

communities so that the society is becoming more concerned about the environment, fair conduct

toward fellow citizens and the endeavor to empower communities.

Based on the discussion of research results above, the facts show that the involvement of

corporate social activity as a manifestation of corporate social responsibility is supporting the

activities of the company's business and ultimately benefit the company itself. CSR gives somuch performanceto the society and to the environment, where it has an impact on

performanceenterprises as it can bring about change for the better for the people around the

company's operations


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CONCLUSION

From this research, it can be concluded that contributions to society significantly influence theincrease of performanceenterprises, where CSR can bring about great changes in a society. There

was an increase of social interaction, the application of healthy lifestyles and environment in the

society as well as improving the welfare of society through the economic empowerment ofpeople by means of entrepreneurship. No cost variable also significantly influence the increase in

performance enterprises, where all the costs incurred for these activities are considered part of

the investment.

This study also suggests that ethical values significantly influence the increase of performance

enterprises. CSR brings about great changes in society, where the application of ethical valueshappens in a society around the companys operations. Good cooperation between communities

is reflected in a society that is more concerned about the environment, fairer towards fellow

citizens, and endeavors to empower the whole community. Overall, CSR over tax significantly

influence the increase in performance enterprises.

SUGGESTIONS

1. The CSR program that is implemented should be tailored according to the type of CSRcost that can be charged on the tax so that the company can use these facilities as much as

possible which will be beneficial for the company in the future.

2. Future studies are expected to examine other variables that influence of CSR on tax to theincrease of performancetax of the enterprises.

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Undang-Undang Nomor 36 tahun 2008 tentang Pajak Penghasilan(Law of Republic of Indonesia

Number 36, 2008 about Tax Income).
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