Journal of Legal, Ethical and Regulatory Issues Volume 24, Special Issue 6, 2021 1 Legal Ethics and Responsibilities 1544-0044-24-S6-97 LAW ENFORCEMENT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) IN INDONESIA Supriyadi, IAIN Kudus Mundakir, IAIN Kudus Nor Hadi, IAIN Kudus Abdul Haris Naim, IAIN Kudus Abdul Karim, IAIN Kudus Alona Obozna, Kyiv National University of Culture and Arts ABSTRACT Corporate Social Responsibility (CSR) in European countries that are morally ethical and voluntary. This is different from Indonesia, companies have an obligation to provide CSR as a form of social responsibility to the surrounding environment. The hope is that it can make a major contribution to improving the quality of the welfare of the people so that it is regulated by law. This means that if the company does not provide CSR then it should be subject to legal sanctions but these sanctions are not clearly stated. This lack of clarity will make it difficult for law enforcement. This study analyzes the law enforcement of CSR against companies. This research is a library research which is analyzed by juridical normative with qualitative approach method. law enforcement, in substance, must be constructed with other laws, meaning that not only the UUPT but also the UUPPLH so that there is clarity on sanctions. Law enforcement besides being influenced by legal structure of legal structure and legal culture. All three are interrelated so that law enforcement can be carried out in accordance with the provisions. Keyword: Law Enforcement, Corporate Social Responsibility, Legal Structure and Legal Culture INTRODUCTION Preliminary The development of industrialization has an influence on the Indonesian economy. Therefore the industrial sector must be managed well so as not to negatively impact the community's economy. Industrial activities are expected to look at the social aspects of the company environment. Attention to the company's environment is important because the company's presence should not cause social problems. On this basis, the concept of Corporate Social Responsibility (CSR) emerged. In terms of CSR, there is no uniformity in understanding or concept. Suhandari defines it as a social responsibility for the company's environment, so the company must contribute to the development of the economy by maintaining a balance to economic, social and environmental aspects (2008). Actually the application of CSR in industrialized countries as a form of corporate moral ethical responsibility to the social environment. In these industrial countries CSR is not an obligation and is only voluntary (mandatory) (Elly Erawati, 2019) meaning it is not regulated by its own law. Even in European countries that are members of the Europen Union pay special attention to implementing CSR as a corporate responsibility that does not need to be regulated by law (Isa Wahyudi, 2011). CSR has become a voluntary awareness of the company as a form of concern for the company's environment. The company does not only prioritize profit oriented but must have concern for the continuity of its business. In these industrial countries CSR is not an obligation and is only