Justifying Grounds and Excusing Grounds under the New Indonesian Criminal Code In 2023, the Government of the Republic of Indonesia enacted the Law of the Republic of Indonesia No. 1 of 2023 regarding the Indonesian Criminal Code, also referred to as the Kitab Undang-Undang Hukum Pidana (“KUHP”). In addition to repealing the former KUHP, the…

New Amendment to Import Regulation In October 2025, the Minister of Trade of the Republic of Indonesia (the “Minister”) issued Regulation of the Minister No. 37 of 2025 regarding the Amendment to the Regulation of the Minister No. 16 of 2025 regarding the Import Policy and Regulation (“RM 37/2025”), which came into effect on 5…

NEW GOVERNMENT REGULATION ON FINANCIAL REPORTING The Government of the Republic of Indonesia has issued Government Regulation Number 43 of 2025 regarding Financial Reporting which was enacted and took effect on 19 September 2025 (“GR 43/2025”). As stated in its elucidation, the regulation is intended to create a robust financial reporting ecosystem and also…

Registration of Horticultural Plant Varieties In October 2025, the Minister of Agriculture of the Republic of Indonesia (the “Minister”) issued Regulation of the Minister (“RM”) No. 24 of 2025 regarding the Registration of Horticultural Plant Varieties (“RM 24/2025”), which came into effect on 13 October 2025. By the enactment of RM 24/2025, the previous regulation,…

New Amendment to Mineral and Coal Mining Regulations In September 2025, the Government of the Republic of Indonesia promulgated Government Regulation No. 39 of 2025 regarding the Second Amendment to Government Regulation No. 96 of 2021 regarding the Implementation of Mineral and Coal Mining Business Activities (“GR 39/2025”). This regulation was enacted and took effect…