INTEGRASI CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN ZAKAT MAAL PADA PERUSAHAAN

Authors

  • Kholis Firmansyah Universitas KH. A. Wahab Hasbullah, Indonesia

DOI:

https://doi.org/10.22515/finalmazawa.v1i2.2745

Abstract

Companies in Indonesia are responsible for contributing to the state and society, including providing Corporate Social Responsibility (CSR) funds according to the constitution UU No.40 Tahun 2007, pay taxes according to the constitution UU No.36 tahun 2008 and pay zakat according to the constitution UU No.23 Tahun 2011 (for Muslim-owned companies). so, the company has three obligations, namely : issuing CSR, paying taxes and zakat. In this case the author will examine how the implementation of PT. Telekomunikasi Indonesia, Tbk. in integrating the obligation to channel CSR funds with Zakat Maal. This research is a qualitative research, with an exploration method, and is descriptive in nature. Methods of data collection by means of observation, interview, focus group discussion and documentation. And the data analysis method used in this research is descriptive analysis method. The result of this research is PT. Telekomunikasi Indonesia, Tbk. Witel Sidoarjo integrates the obligation to issue Corporate Social Responsibility (CSR) funds and Zakat Maal by calculating: 3% x (Current Assets - Accounts Payable). Then from the 3%, 2% is allocated in the CSR program and 1% is allocated in the Zakat Maal program. Then distributed to the community with partnership, education, health, social and religious programs.

References

Djuanda, Gustian. Pelaporan Zakat Pengurang Pajak Penghasilan. Jakarta: PT. Raja Grafindo, 2016.

Hadi, Nor. Corporate Social Responsibility. Yogyakarta: Graha Ilmu, 2011.

Mardikanto, Totok. Corporate Social Responsibility. Solo: Alfabeta, 2014.

Noor, Afiah. Arsitektur Zakat Indonesia. Jakarta: UU Press, 2009.

Untung, Hendrik Budi, Corporate Social Responsibility (Jakarta: Sinar Grafika, 2008).

Jurnal

Firmansyah, Kholis, and Rohmat Hidayat. “Studi Mekanisme Aliran Pajak Penghasilan (Pph) Perspektif Ekonomi Islam Sebagai Upaya Peningkatan Kesadaran Wajib Pajak.†Prosiding 2, no. 1 (2019): 15.

Undang-Undang

UU Nomor 40 tahun 2007 tentang Perseroan Terbatas.

UU Nomor 23 tahun 2011 tentang Pengelolaan Zakat

UU No.25 tahun 2007 tentang Penanaman Modal

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Published

2020-11-16 — Updated on 2022-03-16

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