Abstract: The purpose of this manuscript is to explore the need of the legal sanction for Corporate Social
Responsibility (CSR) implementation in Indonesia. The regulations regarding CSR are not clearly on regulate
of legal sanctions, even tough the existing of legal sanctions is needed to impose the corporate implementing
CSR. The method of this researh is empiric/nondoctrinal, the prymary data is collected by interview, and the
secondary is collected by literatures review. This is the first research on CSR that is done in tree areas (Muko-
Muko, Surakarta and Panorogo) that proposes the right model of sanctions for CSR’s violators. Based on the
research result, that CSR in Indonesia actually can essentially be directed at strengthening the people’s community
to empower their economic life, health, education facilities and infrastructure, but the absence of the legal
sanction makes the CSR implementation does not run well. The existence of legal substance of CSR will not
succeed if there is no legal sanctions. Many companies will ignore implementation when there are no rules
forcing them. This manuscript suggests that the issue of CSR not just as business ethic, but as corporate’s
obligation. If there is corporate that do not implement, so will be imposed legal sanctions.
Keywords: legal sanction, CSR, implementation