In addition to setting the updated Indonesian National Competency Standards (Standar Kompetensi Kerja Nasional Indonesia "SKKNI") for Environmental Management System (Sistem Manajemen Lingkungan "SML"), Decree 260/2025 redefines the list of competency units for the SML by reducing the number of units from 21 to 14 units that were previously governed by its predecessor. Given the current SKKNI for SML now refers to the 2015 version of ISO 14001, Organizations applying SKKNI for SML based on Decree 281/2016 are required to realign with Decree 260/2025 within a six-month period of its enforcement, with a final deadline of 29 January 2026.

Indonesian Constitutional Court (Mahkamah Konstitusi "MK") Decision No. 151/PUU-XXII/2024 ("Decision 151/2024") marks a pivotal shift in the regulation of personal data ("Data") protection ("PDP") by reinterpreting Article 53 (1) of Law No. 27 of 2022 on Personal Data Protection ("Law 27/2022"). In essence, this new ruling has now replaced the word and with and/or meaning that companies now only need to meet one of three high-risk criteria to be required to comply with the obligation to appoint Data Protection Officers (DPO), thereby significantly broadening compliance requirements and strengthening PDP safeguards.

This new framework establishes various Value-Added Tax (Pajak Pertambahan Nilai "PPN") obligations that will apply to Organizers of Trading Through Electronic Systems (Penyelenggara Perdagangan Melalui Sistem Elektronik "PPMSE"), as well as to miners of crypto-assets ("Miners"). While crypto-assets themselves are exempt from the imposition of PPN, services that are provided by PPMSE, such as trading platforms and e-wallets, as well as by Miners, will remain taxable in line with certain specific calculation methods and compliance requirements. Additionally, Income Tax (Pajak Penghasilan/PPh) treatments will vary based on taxpayer roles, with final rates ranging from 0.21% for domestic sellers to 1% for certain foreign PPMSE.

Decree 1375/2025 addresses the Corporate Performance Rating Program in Environmental Protection and Management (Program Penilaian Peringkat Kinerja Perusahaan dalam Perlindungan dan Pengelolaan Lingkungan Hidup "PROPER"), which is a key supervision tool that will now be used in order to assess the compliance of business actors in terms of their environmental management efforts. In this regard, a final rating will be designated and will determine what follow-up actions will be required. Said follow-up actions will range from awards to sanctions. Business actors are encouraged to regularly audit their environmental practices in order to ensure that they meet the standards of the PROPER supervision program and thereby avoid any consequences that may result from their non-compliance.

Regulation the National Agency of Drug and Food Control (Badan Pengawas Obat dan Makanan "BPOM") No. 19 of 2025 ("Amendment") on the Amendment to Regulation No. 9 of 2024 has now expanded the supervision of addictive substances by including electronic cigarettes and widening oversight across all business actors operating within the supply chain.

This Draft Bill ("Draft Bill") is set to become the Third Amendment to Law No. 30 of 2009 on Electrical Power ("Law 30/2009") and affirms that business entities that have been granted areas for the distribution and/or sale of electrical power will be required to operate in line with the National General Electrical Power Plan (Rencana Umum Ketenagalistrikan Nasional/RUKN) and Electrical Power Supply Business Plan (Rencana Usaha Penyediaan Tenaga Listrik/RUPTL). Any failure to realize the aforementioned electrical power plans will result in the imposition of administrative sanctions that will range from written reprimands and administrative sanctions up to the revocation of issued business permits.

The Draft Circular regulates the administration of supporting professions within the financial services sector and covers areas such as registration, changes to the scope of services, work leave and resignations. This new framework applies to professionals such as public accountants, actuaries, legal consultants, appraisers and notaries. These professionals must complete mandatory education programs and participate in continuous professional development, as well as submit annual activity reports to the OJK.

Decision of the Constitutional Court (Mahkamah Konstitusi/MK) No. 21/PUU-XXIII/2025 affirms that Vice-Ministers, as state officials, are also subject to the prohibition on the occupying of dual offices, as originally set out under Law No. 39 of 2008 on State Ministries, even though a recent petition has been ruled inadmissible. Despite this, several Vice-Ministers are still serving as commissioners in State-Owned Enterprises (Badan Usaha Milik Negara/BUMN), reflecting the current governments ongoing non-compliance with constitutional principles on conflict of interest.

A total of 93 types of telecommunications equipment and telecommunications devices (collectively referred to as "Telecommunications Devices") are outlined comprehensively under the Appendix to this Draft Decree and now fall into the category of Telecommunications Devices that are required to meet relevant technical standards, which must be proven through certification on conformity with technical standards for Telecommunications Devices ("Certification"). Additionally, a total of 61 other types of devices with telecommunications features are also set to be subject to the enforcement of mandatory technical standards under the Draft Decree.

This Regulation outlines a comprehensive set of measures aimed at the prevention of Crimes of Sexual Violence (Tindak Pidana Kekerasan Seksual "TPKS") across various sectors. It also guarantees the right of victims to mitigation, protection and recovery, which must be provided promptly and tailored to the needs of individuals while ensuring their privacy and dignity, as well as preventing their revictimization. Additionally, the new Regulation stipulates that victims, their families and guardians may request the removal or termination of TPKS-related digital content.