Muhammad Dahlan Moga (2019) KEWAJIBAN CORPORATE SOCIAL RESPONSIBILITY (CSR) OLEH KORPORASI YANG BERIMPLIKASI TINDAK PIDANA KORUPSI. Disertasi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

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.

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