Overview

Building on the first two parts of this three-part edition of Indonesian Law Digest (“ILD”) on Law No. 20 of 2025 on Criminal Procedural Law (Kitab Undang-Undang Hukum Acara Pidana – “KUHAP”), this third and final part features an analysis of several key provisions of the new KUHAP, particularly provisions that specifically address evidentiary mechanisms and the management of assets deriving from criminal acts, as well as the types of sanctions that may be imposed upon corporations that are subjects of criminal liability. Obviously, this analysis relates closely to the framework established under Law  No. 1 of 2023 on the Criminal Code (Kitab Undang-Undang Hukum Pidana – “KUHP”) and Law No. 1 of 2026 on Penal Adjustment (“Law 1/2026”).