<![CDATA[Abstract Legislation governing corporate social responsibility in Indonesia is inconsistently in the concept, not to regulate the mechanism of corporate social responsibility’s implementation, and did not set clear sanctions. Issues raised: 1) why in Indonesia corporate social responsibility into a legal mandatory? 2) What are the legal consequences of setting obligations of corporate social responsibility but not accompanied by sanctions? 3) what sanctions should be regulated in the legislation if corporate social responsibility has become a legal mandatory? The purpose of this study is to describe and analyze why Indonesia's corporate social responsibility into a legal mandatory, the legal consequences of setting obligations of corporate social responsibility but not accompanied by sanctions, and what sanctions should be set in legislation. This research method using a kind of normative juridical research with the approach of legislation (statute approach), the approach legal arguments (legal reasoning) and compare various legislation (comparative approach). The results showed that: first, the reason for corporate social responsibility into legal obligations: Indonesia is a sovereign country that is freely, including to make regulations in the field of corporate social responsibility; increasingly alarming environmental circumstances; Companies are also becoming part of the community; not all companies carry out their responsibilities. Second, the legal consequence of setting obligations of corporate social responsibility but not accompanied by sanction is the act will apply to corporate as a voluntary. Third, sanctions which should be regulated is criminal sanctions so that corporate social responsibility will be adhered to as a legal obligation. Key words: legal mandatory, corporate social responsibility, corporate Abstrak Peraturan perundang-undangan tentang tanggung jawab sosial perusahaan (corporate social responsibility) di Indonesia tidak konsisten dalam konsep, belum mengatur mekanisme pelaksanaan tanggung jawab sosial perusahaan (corporate social responsibility) secara lengkap, dan tidak mengatur sanksi yang jelas. Permasalahan yang dikemukakan: 1) mengapa di Indonesia tanggung jawab perusahaan (corporate social responsibility) menjadi kewajiban hukum (legal mandatory)? 2) apa akibat hukum pengaturan kewajiban tanggung jawab sosial tetapi tidak disertai dengan sanksi? 3) sanksi apa yang seharusnya diatur dalam peraturan perundang-undangan jika tanggung jawab sosial perusahaan (corporate social responsibility) sudah menjadi kewajiban hukum (legal mandatory)? Tujuan penelitian ini untuk mendeskripsikan dan menganalisis mengapa di Indonesia tanggung jawab sosial perusahaan (corporate social responsibility) menjadi kewajiban hukum (legal mandatory), akibat hukum dari pengaturan tanggung jawab sosial yang tidak disertai sanksi, dan sanksi yang seharusnya diatur dalam peraturan perundang-undangan. Metode penelitian ini menggunakan jenis penelitian yuridis normatif dengan pendekatan peraturan perundang-undangan (statute approach), pendekatan argumentasi hukum (legal reasoning) dan membandingkan berbagai peraturan perundang-undangan (comparative approach). Hasil penelitian menunjukkan: pertama, alasan tanggung jawab sosial perusahaan menjadi kewajiban hukum: Indonesia adalah negara berdaulat yang bebas, termasuk untuk membuat regulasi di bidang tanggung jawab sosial perusahaan; keadaaan lingkungan yang semakin memprihatinkan; perusahaan juga menjadi bagian dari masyarakat; tidak semua perusahaan melaksanakan tanggung jawabnya. Kedua, akibat hukum dari pengaturan yang tidak disertai sanksi adalah berlaku seperti kesukarelaan. Ketiga, sanksi yang seharusnya diatur juga, yaitu sanksi pidana sehingga tanggung jawab sosial perusahaan akan ditaati sebagai kewajiban hukum. Kata kunci: kewajiban hukum, tanggung jawab sosial perusahaan, perusahaan]]>
