Karya Ilmiah
DISERTASI (269) - Kewajiban Corporate Social Responsibility (CSR) Oleh Korporasi yang Berimplikasi Tindak Pidana Korupsi
The essence of Corporate Social Responsibility (CSR) in Indonesia is the
corporate commitment to participate in sustainable economic development by
donating its profits in portion and to improve the quality of life and the
environment which is providing the benefits to both corporations and society in
large. CSR is not merely granting charity as well as voluntary stewardship
activity, yet in recent development has become a corporate obligation as
stipulated in the Limited Liability Company.
In the CSR donation, the corporate carried out in variety; firstly, it directly
executed by the corporation, secondly, corporate initiative with other
organization in partnership, such as local government. In practice, the
mechanism of CSR donation supported by local government actually
accomplished by different ways, i.e. implementing without the Regional
Expenditure Budget (Anggaran Pendapatan Belanja Daerah, APBD) or direct
donation and donating by means of the APBD mechanism.
If the CSR donation management paradoxically went against the rules such
infringement and abuse of power implicated the actual loss, than this act
obviously categorized as corruption. Otherwise, If this violation without going
through the Regional Expenditure Budget (Anggaran Pendapatan Belanja
Daerah, APBD), then the legal consequences would divide into two types: first,
unlawful acts (onrechtmatigedaad) that classified within the jurisdiction of civil
law and second is criminal offenses considered the jurisdiction of criminal law.
Keyword : CSR, Corporation, Corruption
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