Analysis on the effect of CSR (corporate social responsibility) of tax on the corporate performance improvement

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.