Author: R. Bayu Perdana

Indonesia has recently strengthened its criminal justice framework through Supreme Court Regulation Number 3 of 2026 on Judicial Pardon Decisions (“Perma 3/2026”), which was officially promulgated on 9 July 2026. Perma 3/2026 marks a significant development in Indonesia’s sentencing framework by operationalizing judicial pardon, allowing judges, in defined circumstances, to decline to impose punishment in …

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Indonesia has reformed its Criminal Code through Law Number 1 of 2023 (“KUHP”), which came into force on 2 January 2026, and its Criminal Procedure Code through Law Number 20 of 2025 (“KUHAP”), which entered into force on the same date. The implementation of the new KUHP and the new KUHAP marks a new paradigm …

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The Indonesian judicial system provides two forms of public-interest litigation: class actions and citizen lawsuits. The key distinctions between class actions and citizen lawsuits are as follows: A. Class Action Under Article 1 (a) of the Supreme Court Regulation Number 1 of 2002 on Class Action Proceedings (“Perma No. 1 of 2002”), a class action …

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Execution in Indonesia generally defined as the act of carrying out a final and binding verdict and is willingly adhered to by the parties involved. During the execution phase, the losing party becomes the one subject to enforcement. In practice, enforcement often faces challenges due to objections to execution (verzet), which may be filed by …

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The obligation to disclose the identity of the Ultimate Beneficial Owner (the “UBO”) has emerged as a key standard in preventing the misuse of legal entities for money laundering (“ML”), terrorist financing (“TF”), and corruption act. Although widely adopted, the UBO disclosure is implemented differently across jurisdictions. The European Union defines a UBO as an …

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Introduction At the outset, we invoke the disclaimer that this is not intended to be legal advice. The paper and its conclusions are offered only as a tool to help navigate these decisions. Interested readers who wish to explore the topic more deeply and based on specific circumstances should contact the authors directly. A tariff …

Read more “Tariffs and Tax Avoidance: Transfer Pricing and Trade Wars—A Bilateral View Between Indonesia and the United States”