As of January 2, 2026, the New KUHP (Law 1/2023) is fully in force. Corporations are now established as independent subjects of criminal law, with successor liability ensuring criminal responsibility remains even after mergers or dissolutions.
Legal News Update
The dedicated PDP enforcement agency is now operational. Companies processing Indonesian data subjects must finalize DPO appointments and align cross-border data transfer protocols with full audit readiness for 2026.
Presidential Regulation 110/2025 restructures Indonesia's carbon governance. The new Sistem Registri Unit Karbon (SRUK) is set for full launch in March 2026, integrating domestic offsets with international standards like Verra.
Minister of Law Regulation No. 49/2025 introduces mandatory electronic forms through SABH for company establishment and articles of association amendments, emphasizing continuous Ultimate Beneficial Owner (UBO) reporting.
President Prabowo has approved the drafting of a Presidential Regulation on Business and Human Rights. Compliance assessments are expected to become mandatory by 2028, requiring extensive due diligence in supply chains.