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… Read More »In Brief: The Implementation of Judicial Pardon under The Supreme Court Regulation No. 3 of 2026

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… Read More »In Brief: Corporate Criminal Liability under Indonesia’s New Criminal Code and Criminal Procedure Code

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… Read More »Filing a Class Action/Citizen Lawsuit in Indonesia

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,… Read More »Legal Recourse Contesting Civil Case Execution in Indonesia

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… Read More »Ultimate Beneficial Owner under the Minister of Law Regulation Number 2 of 2025 on Verification and Supervision of Corporate Beneficial Owners

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… Read More »Tariffs and Tax Avoidance: Transfer Pricing and Trade Wars—A Bilateral View Between Indonesia and the United States