ABSTRAK
Suatu Perseroan Terbatas memiliki tanggung jawab untuk mencari profitsebanyak-banyaknya. Namun, selain tanggung jawab tersebut ada suatu tanggungjawab yang melampaui tanggung jawab ekonomi semata, yaitu tanggung jawabPerseroan terhadap stakeholders-nya yang disebut sebagai Corporate SocialResponsibility (CSR). Namun di Indonesia, pengaturan tentang CSR masihbanyak menuai pro dan kontra. CSR secara internasional dipahami sebagai suatutanggung jawab perusahaan kepada stakeholder-nya yang bersifat voluntary. DiIndonesia, sifatnya telah bergeser menjadi mandatory yang dicerminkan melaluiwujud peraturan dan perundangan di Indonesia. Penelitian ini dilaksanakanmelalui metode yuridis normatif yang dilakukan dengan meninjau Undang-Undang Perseroan Terbatas, Peraturan Pemerintah, dan Peraturan Daerah tentangCSR, ditemukan banyak pergeseran sifat CSR yang menimbulkan banyakpermasalahan pada implementasinya. Permasalahan tersebut paling banyakditemui pada berbagai Peraturan Daerah yang berbeda-beda pengaturannya,misalnya pada aspek pembiayaan, penetapan sanksi yang terlalu ketat, dan lainsebagainya. Hal ini berpotensi dapat merusak iklim investasi di Indonesia karenatidak adanya kepastian hukum dalam mengimplementasikan CSR. Kurangnyakesatuan pemahaman terhadap maksud, tujuan, dan prinsip dari CSR merupakanpemicu kesalahpahaman dari implementasi CSR. Sehingga ada baiknya jikaregulator di Indonesia berpedoman pada pemahaman CSR yang diakui melaluiberbagai pedoman intrernasional seperti UN GlobalCompact, ISO 26000, danOECD Guidelines.

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ABSTRACT
A limited liability company has a responsibility to gain profit as much as possible.Beside the responsibility as stated before, there is another responsibility thatexceeds the economic responsibility, which is the responsibility to look after thestakeholders of the company, known as Corporate Social Responsibility (CSR).However, the law of CSR in Indonesia reap many of the pros and cons. CSR isinternationally understood as a company?s responsibility to its stakeholder under avoluntary characterized. However, the CSR?s character in Indonesia is turned intomandatory characterized which can be found under Indonesia?s rules andregulations. Through an analytical juridical method, this research is conducted byreviewing Indonesian Company Law, Government Regulation, and several LocalRegulations about CSR, found a lot of shifted character on CSR that caused manyproblems in the implementation. Most of the common problems are encounteredunder various of Local Regulations? arrangement, for the examples on thefinancing, punishments, and many other aspects. These problems may potentiallyjeopardize the investment atmosphere in Indonesia because the lack of legalcertainty in implementing the CSR. The lack of the unity of the concepts, purposeand objects, and also the basic principles of CSR became the trigger of the missedimplementation of CSR. Therefore, it will be good if Indonesian legislative boardare following the CSR concept and understandings under international guidancesuch as The UN Global Compact, ISO 26000, and The OECD Guidelines.