PROGRAM KEMITRAAN DAN BINA LINGKUNGAN (PKBL) SEBAGAI IMPLEMENTASI TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Kasus PT. Semen Padang)

Abstract

This study aims at finding out the partnership and environment building program (program kemitraan dan bina lingkungan- PKBL) as the implementation of corporate social responsibility in PT Semen Padang as well as the benefits of the implementation for the company and the surrounding communities. The study is a descriptive analysis with a sociological juridical approach. The location of the study is in PT Semen Padang with operation in Indarung area, Padang. To collect primary data, a field study was done using interview technique, while to collect secondary data a literature study of books, legislations, and other scientific works were done. The data were acquired qualitatively on the basis of the problems studied. Based on results of the study, it can be concluded that the implementation of Partnership and Environment Building Program in PT Semen Padang allocated corporate social responsibility in accordance with the procedures and criteria of companies that become the build partners as stipulated in Regulation of Minister in the State Enterprises No. PER/05/MBU/2007. In the agreement between PT Semen Padang and the built partner should use a notary act in terms of preventing negative performance, and it as an authentic evidence in tax reduction. The benefit of the implementation of corporate social responsibility for the company and the surrounding communities had positive effect on both parties. The company will be avoided from negative effect, and have a lot of opportunities to get and rise corporate image, particularly for company that has gone public. The company that performing the social responsibility program can get reduction of tax in accordance with Article 6 (1) characters I, j, k, l, and m of Law No. 36/ 2008 on Income Tax, and regulated further in Government Regulation No. 93/ 2010. Finally, the surrounding communities could become business partners and environment building and maintenance