This study aims to find empirical evidence of the relationship between corporate social responsibility (CSR) allocation and tax planning. Past studies that assess the relationship between the allocation of CSR and tax planning mostly focused on developed countries. However, there was a poor implementation of assessment in developing countries such as ASEAN countries, especially in Malaysia. Therefore, this study is important to be implemented because it links the allocation of CSR and tax planning in a study based on the institutional background in Malaysia. In Malaysia, CSR information is reported voluntarily. From a tax standpoint, CSR is one of the tax expenses that can reduce a firm’s tax. The study sample was 278 public firms listed on the Main Market and ACE market on Bursa Malaysia from various business sectors in 2015-2016. This study uses quantitative methods of correlation study. The allocation of CSR variables is measured using the Allocation of CSR index revealed in the firm’s annual report during the study period. Tax planning variables are measured using tax effective rates and tax book differences. Tax planning methods using tax effective rates and tax-book differences show the actual relationship between firm earnings before tax and current tax expenses in the current year based on both methods. In the regression model of the study, there are several control variables that affect corporate tax planning namely, size, profitability, leverage, and capital intensity.