Basically the company, in the form of PT, CV, Firm, Foundation, Cooperative, Institution, and so on at the end of each year must calculate, deposit and report Income Tax or Income Tax due for all income received for a year. In calculating the amount of income tax payable by the company / agency, they must know about income that is not a tax object, which is subject to Final Income Tax and which is a tax object, as well as deductible and non-deductible costs. In addition, the company must also master the tips and tricks of managing a business including those that provide the least tax risk by not violating tax rules. Things that need to be considered include PP - 94 of 2010 concerning Calculation of Taxable Income and Repayment of Income Tax in the Current Year. And also PP - 93 of 2010 concerning donations that can be financed including the cost of CSR (Corporate Social Responsibility).