Deviation Concept of CSR Regulation in Indonesia (Article 74 of Law 40 of 2007 on Limited Liability Company)

The concept of CSR was originally a moral concept. CSR in Indonesia is the concept of law as set out in Law No. 40 of 2007 on Limited Liability Company, in particular on Article 74 which provides that the company is carrying on business activities in the field and / or related to the natural resources required to implement the Social and Environmental Responsibility. This concept has strayed from the original concept of corporate social responsibility is not put on the orientation of the physical environment, but the social environment as a form of corporate environments (business environment). Keywords: Concept of CSR, Act 40 of 2007, Limited Liability Company