PT. United Tractors Tbk Tarakan Sudah Melakukan Berbagai Kegiatan Tanggung Jawab Sosial Perusahaan Tetapi Belum Mengetahui Perspektif Dari Setiap Stakeholder Perusahaan Terhadap Pelaksanaan Tanggung Jawab Sosial Perusahaan Sehingga Peneliti Melakukan Penelitian Di PT. United Tractors Tbk Tarakan Dengan Tujuan Untuk Menganalisis Perspektif Stakeholder Terhadap Implementasi Program Corporate Social Responsibility (CSR) Serta Mengetahui Implementasi Program Corporate Social Responsibility (CSR) Pada PT. United Tractors Tbk Tarakan. Metode Penelitian Yang Digunakan Adalah Analisis Deskriptif. Analisis Deskriptif Digunakan Untuk Melihat Perspektif Dan Implementasi Kegiatan CSR Perusahaan.
Berdasarkan Hasil Yang Diperoleh, Implementasi Program Tanggung Jawab Sosial Perusahan PT. United Tractors Tbk Tarakan Ada Lima Pilar Yaitu UTREES, UTCARE, UTFUTURE, UTGROWTH Dan UTACTION. Akan Tetapi Berdasarkan Observasi Dari Penelitian Yang Telah Dilakukan Implementasi Program Corporate Social Responsibility (CSR) PT. United Tractors Tbk Tarakan Meliputi, UTREES Yang Bergerak Dibidang Lingkungan, UTCARE Dibidang Kesehatan, UTFUTURE Dibidang Pendidikan Dan UTGROWTH Di Bidang Kewirausahaan. Kegiatan CSR Perusahaan Sudah Berjalan Dengan Baik Walaupun Belum Meratanya Sosialisai Dan Informasi Yang Terima Oleh Masyarakat Mengenai Kegiatan Dan Bantuan Yang Akan Diberikan Oleh Perusahaan Dan Pemerintahan Juga Berharap Program Ini Dapat Di Arahkan Lebih Bersinergi Dan Tidak Tumpang Tindih. Oleh Karena Itu Perusahaan Harus Membuat Rencana Yang Strategi Dan Melibatkan Masyarakat Dalam Proses Perencanaan Dan Pelaksanaan Tanggung Jawab Sosial Serta Perusahaan Harus Memiliki Program CSR Jangka Pendek Maupun Jangka Panjang Yang Lebih Sistematis.

PT. United Tractors Tbk Tarakan Has Carried Out Various Corporate Social Responsibility Activities But Does Not Yet Know The Perspective Of Each Company Stakeholder Towards The Implementation Of Corporate Social Responsibility So That Researchers Conduct Research At PT. United Tractors Tbk Tarakan With The Aim Of Analyzing Stakeholder Perspectives On The Implementation Of The Corporate Social Responsibility (CSR) Program And Knowing The Implementation Of The Corporate Social Responsibility (CSR) Program At PT. United Tractors Tbk Tarakan. The Research Method Used Is Descriptive Analysis. Descriptive Analysis Is Used To See The Perspective And Implementation Of The Company's CSR Activities. Based On The Results Obtained, The Implementation Of The Company's Social Responsibility Program PT. United Tractors Tbk Tarakan There Are Five Pillars Namely UTREES, UTCARE, UTFUTURE, UTGROWTH And UTACTION. However, Based On Observations From Research That Has Been Carried Out The Implementation Of The Corporate Social Responsibility (CSR) Program Of PT. United Tractors Tbk Tarakan Includes, UTREES Engaged In The Environment, UTCARE In The Field Of Health, UTFUTURE In The Field Of Education And UTGROWTH In The Field Of Entrepreneurship. The Company's CSR Activities Have Been Going Well Even Though The Uneven Socialization And Information Received By The Community Regarding The Activities And Assistance That Will Be Provided By Companies And Government Also Hopes That This Program Can Be Directed More Synergically And Not Overlapped. Therefore The Company Must Make A Strategy Plan And Involve The Community In The Planning And Implementation Of Social Responsibility Processes And The Company Must Have A More Systematic Short And Long Term CSR Program.