摘要：Act No. 40 of 2007 on Limited Liability Company is precisely change the character of voluntarily to be mandatory,and leads to a confusion between the meaning of responsibility and liability in the TJSL. TJSL can be interpreted differently so it needs to be synchronized. This normative study used the Stufentheorie (by Hans Kelsen) and die Theorie der vom Stufentordnung Rechtsnormen (by Hans Nawiasky),systematiche interpretatie or dogmatische interpretatie, conceptual approach and statute approach,as well as vertical and horizontal synchronization TJSL to interpretation in a variety of legislation. The concept of TJSL can be found in 13 (thirteen) acts,four (4) government regulations,one (1) East Java Provincial Regulation,1 (one) Regulation of the Governor of East Java,14 (fourteen) Regional Regulation Malang, and four (4) Regulations governing Mayor of Malang,relating to social and environmental responsibility of companies.
其他摘要：UU No. 40 Tahun 2007 tentang Perseroan Terbatas merubah sifat voluntarily dari CSR/TJSL menjadi mandatory. Hal ini menyebabkan terjadi kerancuan makna antara responsibility dan liability dalam TJSL. Konsep TJSL dapat ditafsirkan berbeda sehingga perlu dil
