Jurnal Living Law ISSN 2087-4936 Volume 10 Nomor 1, Januari 2018 23 TAX DEDUCTIBLE SEBAGAI KOMPENSASI KEGIATAN SOCIAL RESPONSIBILITY LEMBAGA NOTARIS DALAM PENGESAHAN BADAN HUKUM YAYASAN PONDOK PESANTREN TAX DEDUCTIBLE AS COMPENSATION OF NOTARY SOCIAL RESPONSIBILITY ACTIVITIES ON LEGITIMATION OF ISLAMIC BOARDING SCHOOL’S FOUNDATION Putri Echatarina dan Martin Roestamy Program Studi Ilmu Hukum Sekolah Pascasarjana Universitas Djuanda Bogor Jl. Tol Ciawi No. 1, Kotak Pos 35, Bogor 16720. Korespondensi : Putri Echatarina, Telp. - e-mail : - Jurnal Living Law, Vol. 10, No. 1, 2018 hlm. 23-44 Abstract : The Foundation is a body that perform various non commercial activities (non-profit) and engaged in social, religious or educational one boarding school. Boarding School can be said to have a role as well as educate the nation's children because schools have a main function of the students can study and master the knowledge of Islam more deeply. Identification of this research are: 1) How is social responsibility in implementing the notary profession and professional public service to educational institutions and religious boarding school? 2) How is the implementation of income tax from the practice of social responsibility in relation to the obligation to pay income tax on any notary deed? 3) Are there policies about tax deductible to the practice of social responsibility that does not charge the notary deed or honorarium from clients who set up a foundation online boarding school?. The method used in this research is normative juridical approach, the law conceived as norms, rules, principles or dogmas/jurisprudence. Keywords : Tax Deductible, Social Responsibility, Notary Public. Abstrak : Yayasan merupakan suatu badan yang melakukan berbagai kegiatan bersifat non komersial (nirlaba) dan bergerak di bidang sosial, keagamaan atau pendidikan salah satunya pondok pesantren. Pesantren memiliki peran dalam mencerdaskan bangsa karena pesantren memiliki fungsi utama yaitu mempelajari dan mengkaji ilmu agama Islam. Identifikasi penelitian ini yaitu: 1) Bagaimana social responsibility profesi notaris dalam menerapkan pelayanan publik dan profesional terhadap lembaga pendidikan dan keagamaan pondok pesantren? 2) Bagaimana pelaksanaan pajak penghasilan dari praktek social responsibility tersebut jika dihubungkan dengan kewajiban pembayaran pajak penghasilan dari setiap pembuatan akta notaris? 3) Apa ada kebijakan-kebijakan tentang tax deductible terhadap praktek social responsibility notaris yang tidak memungut biaya akta atau honorarium dari klien yang mendirikan yayasan pondok pesantren secara online?. Metode penelitian yang digunakan dalam penelitian ini adalah pendekatan yuridis normatif. Kata Kunci : Tax Deductible, Social Responsibility, Lembaga Notaris.