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Pu b l i s h ed b y : S o u th As i a n Aca d e m i c Re s ea r ch J o u rn a l s

SAJMMR:
South Asian Journal of Marketing & Management Research 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 social contribution 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) representing corporate performance improvement. The result of the research showed that social contribution had a significant effect on the 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 on the 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 more rapid, 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 just exploring 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 a company 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 the employees 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, as compliance (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 cost that 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 through Total Tax Contribution, Extract, Transform and Load, Tax Control Framework program as well as thestructure of the Department of Taxation (Clymer, 2006). The company is expected not only to prioritize profit (economic aspect), but also social and environmental aspects of the companys triple bottom line business liability on CSR. If people have a positive impact from the implementation of CSR, it means that the CSR implementation South Asian Academic Research Journals http://www.saarj.com

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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 to society, 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 sufficiently influential 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, the local 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 Indonesia Business 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 of communities, (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 all companies 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 the company's operations. CSR ON TAXES As per the provisions of Law No. 36 the year of 2008 regarding incometax. that in order to determine 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 included in 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. South Asian Academic Research Journals http://www.saarj.com

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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" can be 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 between companies 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 in Francein 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 and commitments 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 the company's tax compliance.

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FIG. 1 RESPONSIBILITIES IN THE TAX FUNCTION

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Sources: Clymer, John. 2006. b. ETL (Extract, Transform, Load) ETL answers the problem of taxation that is still weak in technological sophistication. ETL implements 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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Sources: Clymer, John. 2006. c. TCF (Tax Control Framework) TCF is a medium for companies to describe the taxation process, either manually or technologybased. Through the TCF, the company is able to know its accurate financial position after knowing its tax calculations. FIGURE 3 TAX CONTROL FRAMEWORK METHODOLOGY

Sources: Clymer, John. 2006. 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, as the 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 or activity 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 descriptions which related with organization objetive, efficiency, and effectivity. While according to Ilyas South Asian Academic Research Journals http://www.saarj.com

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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 group performance. 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. Performance measurement 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 study focuses 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 and supported by previous studies (Sri, 2009). The second study focused on poverty alleviation through the Regional Empowerment in Overcoming 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-DKE faced 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 were linkages 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 public should 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 South Asian Academic Research Journals http://www.saarj.com

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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 3 have no significant effect on Y simultaneously H 1: At least one i 0, X 1, X 2, X 3 have a significant effect on Y (i = 1,2,3) simultaneously 2. H 0: i = 0, X i has no significant effect to the Y (i = 1,2,3) partially H 1: i 0, X i has 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 the causal 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 question items 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 as follows: 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 in performance 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 the community. 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. South Asian Academic Research Journals http://www.saarj.com

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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 following activities 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 of sports 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 CSR which 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 and environmental responsibility. Measurement of the validity of the instrument is done by product moment correlation between the 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 Alpha Cronbachtechnique 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 to Sugiyono (2005), the formula is as follows: Y=a+b1X1+b2X2+b3X3+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. Theywere given 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 ranging between 31-35 years with a population of 35 people(50%), followed by age group of<30 years with a population of 15 people (22%), the age groupof 36-40 years with a population of 12 people (17%), and latter, the age group of 41-45 years with a population of 8 people (11%). The measurement of the instrument validity was done by product moment correlation between the score points and the score scale. The correlation coefficient could be considered satisfactory if it exceeded 0.30 (Anwar, 1997). The validity of test results was said to be valid if the calculated correlation coefficient of the 4-point item is greater than the critical value = 0.30. Furthermore, the method used for testing the reliability of the study was internal consistency with Alpha Cronbachtechnique in which an instrument is deemed to have had an acceptable level of reliability if the reliability coefficient of the measured value is greater than or equal to 0.60 (Sekaran, 2003; Malhotra, 1996). Based on calculations of reliability, variables which consist of contribution to society, no cost, ethical values and performancecompanies have an acceptable reliability (Coefficient> 0.60). The Kolmogorov-Smirnov test was performed to test the normality of the residual value. From the results obtained by calculating the value of Z calculated of 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 this assumption had been qualified. The results of regression analysis using SPSS (Statistical Product and Service Solutions) for Windows Version 15.0 were as follows:

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TABLE 1 REGRESSION CALCULATION RESULTS

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Variable X 1. Contribution to Society

Koef. Regression 0596

Beta T

P-value

Information Significant

0315 2796 0007

X 2. No Cost X 3. Ethical values Constants t table R R Square F count P-value F table = 8472 = 1.98 = 0758 = 0575 = 29 706 = 0000 = 2.74

0717 0025

0411 3785 0000 0275 3247 0002

Significant Significant

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 1 X 2 X 3 + 0.025 Based on the calculations,the coefficient of determination (R 2 ) obtained was 0.575, meaning that the ability of the regression equation to predict the value of the dependent variable is 57.5%. 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

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The Source Diversity Regression

of Number Squares 610 995

of Free Degrees 3

Central Squares 203 665

Ftable

29. 706

2.74

Residual Total

452 490 1063.486

66 69

6856 -

The coefficient of determination (R 2) = 57.5% Source: Results of data analysis, 2010. 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 1 was 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 three variables on influencing the performance enterprises was counted at 57.5%. TABLE 3 REGRESSION CALCULATION RESULTS Variable Co-eff. Regression Beta T P-value Information Significant

X 1. Contribution to Society 0.596 Source: Results of data analysis, 2010.

0.315 2.796 0.007

Regression coefficient on the variable contributions to the community, b 1 = 0.596 was the 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 <0.05 (p-value = 0.001). It meant that H 0 was rejected and H 1 was accepted. This result stated that contribution to the community (X 1) partially affected the performance enterprises significantly.

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TABLE 4 REGRESSION CALCULATION RESULTS

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Variable X 2. No Cost

Co-eff. Regression 0717

Beta 0411

T 3785

P-value 0000

Information Significant

Source: Results of data analysis, 2010. 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 pvalue <0.05 (p-value = 0.001). It meant that H 0 was rejected and H 1 was accepted. This result suggested that no cost (X 2) partially affected the performance enterprises significantly. TABLE 5 REGRESSION CALCULATION RESULTS Variable X 3. Value Ethics Koef. Regression 0625 Beta 0275 T 3247 P-value 0002 Information Significant

Source: Results of data analysis, 2010. Regression coefficient on the variable ethical value, b 3 = 0.625 was the slope or the directional coefficient of the variable ethical values (X 3) which affected the company's performance(Y). Variable ethical values (X 3) had a value of t count.= 3.247. This value was bigger than t table (3.247> 1.98) or p-value <0.05 (p-value = 0.001). It meant that H 0 was rejected and H 1 was accepted. This result suggested that ethical values (X 2) partially affected the performance enterprises significantly. Based on the hypothesis testing above, it can be concluded that variables contributions to society, no cost and ethical values affect performanceenterprises partially. DISCUSSION The analysis showed that contributions to the community significantly influence the performance enterprises, with a regression coefficient b 1 = 0.596 and p-value0.007. These findings are consistent with the opinion of Mahoney (1998) that through the companys involvement in CSR, it is expected that the company does not conduct the business for the sake of profit only, but also to think about the goodness, progress and welfare of the community with involvement in various social activities in anticipation of social and economical inequity.

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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 performancewill also 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 with entrepreneurship. The variable no cost significantly influence performanceenterprises, with a regression coefficient b 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 do it 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 its main 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) who explained 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 the members 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 are consistent with the opinion of the Organization for Economic Cooperation and Development (OECD) during a meeting of OECD ministers in France in 2000, which stated that the 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 ethical values 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 so much 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 South Asian Academic Research Journals http://www.saarj.com

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CONCLUSION

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From this research, it can be concluded that contributions to society significantly influence the increase 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 of people 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 values happens 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 CSR cost 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 the increase of performancetax of the enterprises. REFERENCES Andriof Jorg dan McIntosh Malcolm. 2001. Perspectives on CorporateCitizenship. UK: Greenleaf Publishing. Azwar, Saifuddin. 1997. Reliabilitas dan Validitas (Reliability and Validity). Jogjakarta: Pustaka Pelajar. Clymer, John. 2006.Applying corporate responsibility to tax PricewaterhouseCoopers USA. Tax Journal. Volume XI; (5-39). Haller, A., & Stolowy, H. 1995. Value added in financial accounting: A comparative study ofGermany and France. Advances in International Accounting Journal. Volume 11; (23-51). Kate K., Bishop J., and Bayon R.. 2004. Biodiversity Offsets: Views, Experience and the Business Case. This paper published in Business and Biodiversity Project. Kavei, Gurvy. 2005. Tanggung Jawab Sosial Harus Dilakukan (Must Do Social Responsibility). Paper. Lower, Bryan. 1994. Kamus Lengkap Ekonomi Collins (Economics Dictionary of Collins). Jakarta: Erlangga. South Asian Academic Research Journals http://www.saarj.com

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Volume 2, Issue 4 (April, 2012)

ISSN 2249-877X

Mahoney, Jack. 1998. Editorial adieu: Cultivating moral courage in business. Business Ethics Journal. Volume 7; (187192). Matten, D, Crane, A. and Chapple, W. 2003. Behind the mask: Revealing the true face of corporate citizenship. Business Ethics Journal. Volume 45; (109). Nana Suharna dan Yesi Oktavia. 2006. Gagasan dan Aksi Tanggung Jawab Sosial Perusahaan dalam Masyarakat, Studi Kasus Empat Perusahaan(The Concept and Action of Corporate Social Responsibility in Society, Case Study : Four Corporation). Jakarta: Yappika. Porter, Michael E. 2003. Building the Microeconomic Foundations of Prosperiy: Findings from the Business Competitiveness Index. This paper published in The Global Competitiveness Report 2003-2004 World Economic Forum. Ruggles, R., & Ruggles, N. D. 2002. National Income Accounts and Income Analysis.New York: McGraw-Hill. Sekaran, Uma. 2003. Research Method For Business : A Skill-Building Approach. New York: John Wiley & Sons, Inc. Some, Sophorn. 2005. Kebijakan Pengentasan Kemiskinan dalam Perspektif Good Governance. Studi Kasus Program Pemberdayaan Daerah dalam Mengatasi Krisis Ekonomi (PDM-DKE) di Desa Ambarketawang Kecamatan Gamping Kabupaten Sleman (Poor Completion based on Good Governance Perspective. Case Study Empoerment Program to Solve Economics Crisis (PDM-DKE) in Ambarketawang Village Gamping Sub District Sleman Regency). Unpublished thesis. Yogyakarta: Program Pascasarjana Fakultas Ekonomi UGM. Singarimbun, Masri dan Effendi, 2005, Metode Penelitian Survei (Research Survey Methods), Jakarta : Publisher LP3ES. Sri, Dewi, Kartika. 2009. Dampak Implementasi Tanggung Jawab Sosial Perusahaan (Corporate Social Responsibility) Terhadap Kesejahteraan Masyarakat. Skripsi (The Effect of Corporate Social Responsibility to Socitey Wellfare). Malang: Politeknik Negeri Malang. Sugiyono. 2005. Statistika untuk Penelitian (Statistics for Reserach). Bandung: Alfabeta. WBCSD. 2010. Corporate Social Responsibility: Making good business sense. World Business Council for Sustainable Development.ISBN Wibisono, Yusuf. 2007. Membedah Konsep dan Aplikasi CSR Membedah Konsep dan Aplikasi CSR (Corporate Social Responsibility) (The Discussion of Concept and Aplication of CSR). Gresik: Fascho Publishing. Undang-Undang Nomor 36 tahun 2008 tentang Pajak Penghasilan(Law of Republic of Indonesia Number 36, 2008 about Tax Income).

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