Category: Insights

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 …

Read more “In Brief: The Implementation of Judicial Pardon under The Supreme Court Regulation No. 3 of 2026”

For Chinese game companies, Indonesia has long been one of the most important growth markets in Southeast Asia. It has a large young user base, relatively high mobile internet penetration, and an emerging willingness to pay for online entertainment. At the same time, it is also a highly complex market in terms of religion, ethnicity, …

Read more “Game Publishing in Indonesia: Key Rules and Compliance Issues to Watch”

With the recent implementation of the Omnibus Law on Job Creation, which has now been officially enacted as Law Number 6 of 2023 (previously Government Regulation in Lieu of Law No. 2 of 2022, or Perppu), Indonesia has taken significant strides toward improving its business climate. This article aims to provide an overview of how …

Read more “Establishing a Company in Indonesia (Updated)”

Bank Indonesia (“BI“) has officially issued BI Regulation Number 10 of 2025 on the Regulation of the Payment System Industry (“PBI 10/2025“). As a derivative of the Indonesia Payment System Blueprint 2030 (“BSPI 2030”), this regulation is designed to strengthen the structure of the payment system industry and risk management to make it more consolidative …

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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 …

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 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 …

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 UBO disclosure is implemented differently across jurisdictions. The European Union defines a UBO as an …

Read more “Ultimate Beneficial Owner under the Minister of Law Regulation Number 2 of 2025 on Verification and Supervision of Corporate Beneficial Owners”

Supreme Court Regulation No. 3 of 2023 (“Perma 3/23”) serves as an implementing regulation that further elaborates the provisions of Law No. 30 of 1999 on Arbitration and Alternative Dispute Resolution. The Perma 3/23 governs the procedures for the appointment of arbitrators by the court, the exercise of the right to challenge (hak ingkar), and …

Read more “Legal Summary: Supreme Court Regulation No. 3 of 2023”

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”