KETENTUAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM PASAL 74 UU NO. 40 TAHUN 2007 TENTANG PERSEROAN TERBATAS (P.T) SEBAGAI ZAKAT TIJARAH PERSPEKTIF AL-MASLAHAH AL-MURSALAH

In this study concluded that the provisions of the Corporate Social Responsibility ( CSR) in Article 74 of the Law . No. 40 of 2007 on Limited Liability Company ( PT), any item that is traded by humans such as silver , livestock, industry , and the stock compulsory Zakat , it is consistent with the results of the First International conference in Kuwait ( 29 Rajab 1424 AH) , because the company belong Syakhsan I’tiba > ran or Syakhsan Huku > miyah , and was reinforced in Law No. 23/2011 on the management of zakat , Chapter I, article 04 stated that among the objects that must be issued zakat zakat is trade and enterprise . Meanwhile, if viewed in the perspective of mas } lah } ah a l - mursalah, in the context of mas } lah } ah a l - mursalah , Company which carries on business in the field of natural resources , or which carries on business related to natural resources . Duty to be responsible for the social problems faced by the local community and shall carry out its social and environmental responsibility . This is in accordance with the Company Law No. 40 of 2007 Article 74 paragraph ( 4) and in government regulation ( PP) No. 47 in 2012. That's all for the benefit of the local community and avoid kemudharatan limited liability company whose environment is used for events and activities of the limited liability company .