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"The purpose of this study is to identify and analyze the effect of consumer beliefs especially in CSR (corporate social responsibility) and the attitude on purchase intention. The population of this study is teachers in 18 elementary schools in the district of South Semarang with a total number of 242 teachers at the elementary school teacher, who have received Nest Mosquito Eradication Program (PSN) from PT. Marimas. The total samples are 151 teachers. Data collected using questionnaires and analyzed with structural equation modeling. The result of this study show that consumer belief in corporate social responsibility program (CSR) conducted by PT. Marimas has significant positive effect on purchase intention in the product. Consumer belief in corporate social responsibility program of PT. Marimas has positive direct effect on consumer purchase intention. "

"The purpose of this study is to identify and analyze the effect of consumer beliefs especially in CSR (corporate social responsibility) and the attitude on purchase intention. The population of this study is teachers in 18 elementary schools in the district of South Semarang with a total number of 242 teachers at the elementary school teacher, who have received Nest Mosquito Eradication Program (PSN) from PT. Marimas. The total samples are 151 teachers. Data collected using questionnaires and analyzed with structural equation modeling. The result of this study show that consumer belief in corporate social responsibility program (CSR) conducted by PT. Marimas has significant positive effect on purchase intention in the product. Consumer belief in corporate social responsibility program of PT. Marimas has positive direct effect on consumer purchase intention. "

"CSR merupakan kewajiban sosial yang harus dijalankan oleh perusahaan yang berdiri di Indonesia berdasarkan berbagai undang-undang yang berlaku. Namun dalam pelaksanaannya program-program CSR yang diterapkan berbeda di tiap perusahaan, tergantung pada pemaknaan perusahaan terhadap konsep CSR. Penelitian ini, mencoba menunjukkan bahwa program sosial yang terimplementasi dengan baik, akan membentuk modal sosial perusahaan. Melalui modal sosial ini, perusahaan dapat memperoleh penerimaan dari masyarakat sekitar wilayah operasi korporasi dan pemerintah daerah, yang dapat membantu mempermudah jalannya bisnis perusahaan. Implementasi program CSR dalam kebanyakan penelitian dilihat berdasarkan sejauh mana tingkat keberhasilan program yang di capai oleh perusahaan, juga melihat berdasarkan tingkat ketergantungan stakeholder kepada perusahaan. Padahal melalui implementasi program CSR, dapat dilihat juga bahwa modal sosial ikut bermain dan terbentuk secara tidak disadari. Berdasarkan teori implementasi program yang di gunakan, tidak terdapat tahapan awal pendekatan yang penting dilakukan perusahaan dalam menarik perhatian stakeholder perusahaan, sehingga tulisan ini berusaha memberikan tambahan pendekatan sebagai salah satu dari tahapan awal yang harus dijalankan perusahaan. Tulisan ini juga memberikan pemahaman bahwa tahapan implementasi tidak hanya berhenti pada evaluasi, tetapi harus dilakukan perbaikan sebelum akhirnya diimplementasikan kembali. Penelitian ini menggunakan metode kualitatif yang mengeksplorasi keberhasilan implementasi program CSR dan melihat apakah modal sosial sudah terbangun dengan baik, tidak hanya berdasarkan pandangan perusahaan, tetapi juga berdasarkan pandangan masyarakat sekitar daerah operasi dan pemerintah daerah.

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CSR is a social obligation that must be run by a company established in Indonesia based on various laws and regulations. However, in practice CSR programs are implemented differently by each company, depend on the meaning of the concept of CSR companies. This study, trying to show if the CSR programs implemented well, it will form well social capital too for the company. Through this social capital, company can gain acceptance from communities around the area of corporate operations and local governments, which can help simplify the way business enterprises. Implementation of CSR programs in earlier study shows is based on the extent of the program's success achieved by the company, is also viewed by the level of dependence of stakeholders to the company. In fact, through the implementation of CSR programs can be seen also that social capital is formed unconsciously. Based on the used theory of implementation program, there are no initial stage approach for companies in attracting the attention of stakeholders of the company. So that this paper tries to provide an additional approach as one of the initial stages of the company should be run. This paper also gives an understanding that the implementation programs stage does not just stop on the evaluation, but must be improved before it is re-implemented. This study used qualitative methods to explore process of the successful implementation CSR programs and see whether social capital has been developed well, not only based on the views of the company, but also by society's views about regional and local government operations."

"Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan terhadap biaya CSR dan implikasinya terhadap kinerja perusahaan. Sampel yang digunakan adalah 114 perusahaan sektor non keuangan dan non BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2013. Metode yang digunakan dalam penelitian ini adalah regresi Ordinary Least Square menggunakan data cross section. Karakteristik perusahaan yang digunakan dalam penelitian adalah ukuran perusahaan, profitabilitas, leverage, tipe industri, dan efektivitas dewan komisaris. Sedangkan pengukuran kinerja perusahaan menggunakan indikator sustained growth rate (SGR), future sales growth dan nilai perusahaan (Tobin?s Q). Hasil penelitian ini berhasil membuktikan ukuran perusahaan dan tipe industri berpengaruh positif dan signifikan terhadap biaya CSR. Sedangkan karakteristik perusahaan yang lain, yaitu profitabilitas, leverage, dan efektivitas dewan komisaris tidak memiliki pengaruh yang siginifikan terhadap biaya CSR. Penelitian ini juga berhasil membuktikan bahwa biaya CSR berpengaruh negatif dan signifikan terhadap sustained growth rate (SGR), biaya CSR tidak berpengaruh terhadap future sales growth, dan biaya CSR berpengaruh positif dan signifikan terhadap nilai perusahaan (Tobin?s Q).

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This research aims to analyze the effect of firm rsquo s characteristics on CSR expenditure and firm performance The sample firms are 114 non financial sector firms and non public sector firms listed on the Indonesia Stock Exchange in 2013 The analysis method used in this research is Ordinary Least Squares regression using cross section data Firm rsquo s characteristics used in this research are firm size profitability leverage industry type and the board of commissioners effectiveness Firm performance indicators used in this research are sustained growth rate SGR and firm value Tobin 39 s Q The research found that firm size and industry type have a positive and significant effect on CSR expenditure While profitability leverage and the board of commissioners effectiveness have no significant effect on CSR expenditure The research also found that CSR expenditure has a negative significant effect on sustained growth rate SGR while CSR expenditure has no effect on sustained future sales growth and CSR expenditure has a positive and significant effect on firm value Tobin 39 s Q."

"Skripsi ini membahas bagaimana pengaruh kinerja lingkungan (CSR Performance) dan pengungkapan tanggung jawab sosial perusahaan (CSR Disclosure) terhadap tingkat agresivitas perpajakan (Tax Aggressiveness) atas perusahaan-perusahaanyang terdaftar dalam Bursa Efek Indonesia selama periode periode 2013 s.d. 2018. Penilaian atas kinerja lingkungan dilakukan oleh Kementrian Lingkungan sebagai pihak yang independen. Penelitian ini adalah penelitian kuantitatif dengan desain deskriptif. Hasil penelitian memberikan hasil bahwa kinerja CSR berpengaruh negatif terhadap tingkat agresivitas pajak. Sedangkan pelaporan CSR berpengaruh positif terhadap tingkat agresivitas pajak. Semakin besar kinerja perusahaan dalam hal CSR maka tingkat agresivitas pajak yang dilakukan akan cenderung kecil.The focus of this study is how the impact of CSR performance and CSR disclosure a on Tax aggressiveness of company listed in Indonesia Stock Exchange alongperiod 2013-2018. Environment performance is conducted by The Ministry of Environment as independent party. This study is quantitative research with descriptive design. This study supports the view that the more socially responsible corporations are likely to be less tax aggressive based on the CSR performance."

"Berdasarkan UU PPh, biaya CSR dan biaya promosi dapat dijadikan pengurang penghasilan bruto. Namun, pengakuan dana CSR sebagai biaya secara fiskal masih dibatasi yakni sebesar 5% dari penghasilan neto fiskal tahun sebelumnya. Oleh sebab itu, perusahaan perlu melakukan perencanaan pajak terkait biaya CSR dan biaya promosi agar dicapai alokasi biaya yang optimal untuk mendukung untuk fungsi pemasaran, termasuk pada perusahaan FMCG. Tujuan penelitian ini ialah untuk menjelaskan pertimbangan perlakuan PPh atas biaya CSR dalam PP Nomor 93 Tahun 2010 dan menggambarkan perencanaan Pajak Penghasilan atas biaya CSR dan biaya promosi pada perusahaan FMCG. Penelitian ini merupakan penelitian kualitatif dengan tujuan deskriptif dan menggunakan studi lapangan berupa wawancara mendalam. Hasil penelitian menunjukkan bahwa perencanaan pajak terkait biaya CSR dan promosi mempertimbangkan perbandingan koreksi fiskal terhadap peningkatan omzet, serta aspek perpajakan lain seperti PPN dan PPh Pasal 23 yang juga dapat menjadi beban bagi perusahaan.

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Based on Tax Income Laws, CSR and promotion cost could be regarded as expense to deduct gross income. However, the fiscal acknowledgement of CSR cost as deductible-expense is still limited, which is 5% of prior year’s fiscal net income. Hence, corporate needs to perform a proper tax-planning in regard both expenses so they could complementarily support marketing function, as in FMCG companies.

This research is aimed to explain the consideration of Income Tax treatments toward CSR expense in PP Nomor 93 Tahun 2010 and to describe income tax planning due to CSR and promotion expenses in FMCG companies. This research is qualitative with descriptive purposes and utilizes in-depth interviews as field-study in acquiring the data.

Result of this research leads to the fact that the tax planning due to CSR and promotion costs in FMCG companies considers the ratio of CSR fiscal-difference cost to net-sales increase and other tax implications such as Value Added Tax and Witholding Tax 23, which might emerge as burdens for companies."

"Penelitian ini dilakukan untuk menganalisis pengaruh foreign ownership, foreign board members, cross-listing, dan internationalization terhadap CSR disclosure. Penelitian ini mengambil 66 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2015-2019. Pengujian hipotesis dilakukan menggunakan metode regresi data panel random effect. Hasil penelitian menunjukkan terdapat pengaruh positif dan signifikan pada foreign ownership terhadap peningkatan CSR disclosure, sedangkan pada foreign board members, cross-listing, dan internationalization tidak terbukti memiliki pengaruh yang positif terhadap peningkatan CSR disclosure di perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia.

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This study examines whether foreign ownership, foreign board members, cross-listing, and internationalization provide enhancement CSR disclosure. The research used 66 non-financial firm listed on Indonesia Stock Exchange for the period 2015-2019. The hypothesis testing using the random effect panel data regression method. The empirical result shows that foreign ownership help companies to raise their CSR disclosure. While, foreign board members, cross-listing, and internationalization have insignificant effect of enhancement CSR disclosure."

"Skripsi ini membahas pengaruh modal sosial terhadap implementasi CSR Ternak Mandiri PT Badak NGL. Penelitian ini menggunakan metode kuantitatif dengan desain deskriptif. Hasil penelitian menunjukkan bahwa modal sosial memiliki pengaruh terhadap implementasi CSR Ternak Mandiri; semakin tinggi modal sosial maka semakin tinggi tingkat keberhasilan implementasi CSR Ternak Mandiri; terdapat hubungan yang lemah antara modal sosial dan implementasi CSR Ternak Mandiri. Peneliti menyarankan perusahaan harus lebih ketat dalam pengawasan CSR; penguatan modal sosial dalam CSR dapat berguna bagi keberlanjutan perusahaan.

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This thesis discussed about the effects of social capital and the CSR implementation in PT Badak NGL's Ternak Mandiri program. The research method is quantitative method with descriptive design. The result of this research shows that social capital has a relationship with the implementation of CSR Ternak Mandiri; the higher the social capital, the higher the success rate of implementation of CSR; There is a low relationship between social capital and CSR implementation of Ternak Mandiri. Researcher suggest that the company need to be more rigorous on monitoring the CSR; strengthening social capital in CSR can be useful for corporate sustainability."

"Recently, Corporate Social Responsibility (CSR) idiom can be easily found in many accounting literatures. It refers to the idea that the firm could not be separated with its environment. CSR is the responsibility of business organization to involve in protecting environment and social welfare. In fact, many firms in Indonesia have already applied the disclosure of CSR, even just in a simple ways. The objective of this research are: (1) to identify the corporate/ firm characteristics including corporate/ firm size, profitability, size of the board of commissioners, and public ownership influences to the depth of CSR disclosure, (2) to determine the impact of CSR disclosure to investor reaction influences in terms of abnormal return and trading volume activity. The sample of this research are 116 firms listed in Indonesia Stock Exchange. Partial Least Square (PLS) is used to test the hypothesis. Based on data analysis, I find that the firm characteristics, including prf:?file and public ownership have a significant positive influence on CSR disclosure. And also, this research shows that the scope of CSR disclosure has a significant influence on investors reactions."