Open AccessINTEGRASI CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN ZAKAT MAAL PADA PERUSAHAAN
Author(s) -
Kholis Firmansyah
Publication year - 2022
Publication title -
filantropi
Language(s) - English
Resource type - Journals
eISSN - 2723-5424
pISSN - 2723-5416
DOI - 10.22515/finalmazawa.v1i2.2745
Subject(s) - corporate social responsibility , obligation , accounting , business , accounts payable , descriptive research , documentation , business administration , social responsibility , public relations , political science , payment , finance , sociology , law , social science , computer science , programming language
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.