The obligation of plantation companies to facilitate community plantation development constitutes an important legal instrument for distributing the economic benefits of plantation activities to surrounding communities. Following the enactment of the Job Creation Law, this obligation has undergone significant regulatory changes, particularly concerning the obligated entities, land sources, and implementation mechanisms. This study aims to analyse the regulation of corporate obligations to facilitate community plantation development after the enactment of the Job Creation Law and to compare it with the previous regulatory framework. This study employs a normative juridical method using statutory, conceptual, and comparative approaches. The post Job Creation Law framework continues to raise legal issues concerning the calculation of the 20 percent obligation, land availability and legal status, beneficiary determination, financing, supervision, and sanctions. The post Job Creation Law framework establishes a more detailed structure of corporate obligations through Government Regulation Number 26 of 2021 and Minister of Agriculture Regulation Number 18 of 2021, including credit, profit-sharing, financing, and partnership mechanisms. However, its effectiveness remains constrained by implementation challenges and insufficient protection of community interests. Therefore, a reconstruction of corporate obligations is necessary through measurable standards, meaningful community participation, transparent land determination, outcome-based supervision, and effective legal remedies.