| Summary: | Corporate social responsibility (CSR) is a concept of voluntary business activities “whereby corporations integrate social concerns and other environmental concerns into their economic activities. CSR activities could be used to drive the financial performance of an organization upwards, while some corporations undertake them for other reasons, like reduce tax payment. Taxation is vastly seen as a leakage of the motives of the firm since it is paid out of the firm’s profit, this incentivizes tax avoidance and non-compliance. The study recommended that companies should be expected to increase CSR program activities not only for the environment by reforesting the natural damage that has been done to mining activities, but also to the surrounding community so that the surrounding community can take advantage of the company's existence which in the end will improve the standard of living of the surrounding community and gain legitimacy for the company so that the company's operations become smoother and do not get rejection from the community.
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