The company’s location adjacent to the neighborhood residents often encounter problem againts range of activities that are generated. It is also felt by people on PT. Pupuk Kaltim’s buffer zone, the corporate activities rises pollution impacts of ammonia odor which was later developed as the issue of safety and health of the environment. This research uses qualitative descriptive method and technique selection of respondents be purposive sampling with the criteria of informan who has been adjusted. In this study using the techniques of data collection trough Focus Group Discussion (FGD) and indept interview. The data analysis techniques in the form of an interactive model of data analysis with process from data collection, reduction of data, data presentation, data analysis and ends with withdrawal of the conclusion. The result showed that opinions are appear influenced by the existence of perception, attitude and there is consensus in the community. In order to respond to the growing issues, PT. Pupuk Kaltim carry out some programs, however, such programs not to be able to change the negative opinions about ammonia odor pollution issues, but the other hand, CSR program PT. Pupuk Kaltim thus can be a strategic step to muffle public opinions.