PENGATURAN CORPORATION SOCIAL RESPONSIBILITY SEBAGAI PENDAPATAN DESA ADAT DI BALI

Abstract

Pemerintahan adat bersifat keagamaan dan budaya yang membutuhkan pembiayaan yang bersifat terus menerus dan tidak sedikit.  Perkembangan investasi dunia usaha di wewidangan desa adat sangat pesat. Sektor industri atau korporasi skala besar mulai masuk ke pelosok – pelosok desa dan mampu memberikan kontribusi terhadap pertumbuhan ekonomi nasional. Eksploitasi oleh industri berdampak terjadinya degradasi lingkungan. Dalam mempertanggungjawabkan dampak – dampak sosial, ekonomi dan lingkungan diperlukan tanggung jawab sosial dari korporasi berupa pemberian CSR (Corporation Social Responsibility). Untuk itu penulisan bertujuan menganalisa dan mengetahui berkaitan penormaan pungutan CSR perusahaan agar dapat dimanfaatkan sebagai sumber pendapatan sah bagi desa adat di Bali. Penelitian dilakukan secara normatif dengan menggunakan pendekatan perundang – udangan (Statue Approach) yang beranjak dari adanya kekosongan norma. Sejak Putusan MK No 53/PUU-VI/2008, CSR menjadi paradok dalam kontek filantropi. Bagi desa adat di dalam merubah paradigma CSR yang bersifat voluntary dan Filantropi menjadi sebuah kewajiban hukum hendaknya disikapi melalui pengaturan hukum, dalam bentuk kesepakatan yang kemudian diatur dalam bentuk awig-awig, pararem dan jenis peraturan adat lainnya.

Tradition government is religious and cultural in nature, which requires ongoing funding and is not that a little. The development of business investment in the authority of indigenous villages is very rapid. Large-scale industrial or corporate sectors began to enter remote villages and were able to contribute to national economic growth. Exploitation by industry impacted on the environmental degradation. In taking responsibility for the impacts to social, economic and environmental, social responsibility from corporations is needed in the form of CSR (Corporation Social Responsibility). For this purpose, the aim is to analyze and see indicators of normalizing company CSR levies so that they can be used as a source of income for traditional villages in Bali. The study was conducted normatively using Statue Approach that moved from the absence of norms. Since the Constitutional Court Decision MK No. 53 / PUU-VI / 2008, CSR has become a paradox in the context of philanthropy. For traditional villages in changing the CSR paradigm which is voluntary and philanthropic into a legal obligation should be addressed through legal arrangements, in the form of agreements which are then regulated in the form of awig-awig, pararem and other types of custom regulations.