This research examines the regulation of Corporate Social Responsibility (CSR) in dealing with the Regional Regulation in Indonesia. This study becomes an important issue because CSR arrangements by the central government do not provide clear implementation guidelines, there are many local governments manage CSR based on their interests and perceptions. This research is conducted through legal approach (normative legal research), both of concept and theory of law, as well as legislation related to regulation of CSR in Region. An empirical approach was used to explore the facts, and field research was conducted in the Provinces of Special Region of Yogyakarta and Central Java. The results of the research show that there is a wide variety of contents of local regulations on CSR because each region refers to the national law on CSR in different contexts. However, the various policy by local government is a form of deviation from the legal system. The local government organizes CSR with the intention to utilize the resources of the corporation to support the work program of the local government to overcome social problems in its territory.