This Regulation replaces the provisions on the write-off of state-owned enterprise fixed assets under Regulation 2/2023, extending coverage to receivables and other assets. It introduces criteria for receivable write-offs and collection waivers, requires legal, economic, and risk studies together with an integrity pact, and shifts approval and reporting lines to the Daya Anagata Nusantara Investment Management Agency for State-Owned Limited Liability Companies (Perusahaan Perseroan ? ?Persero?) and to the State-Owned Enterprises Regulatory Agency for Public Corporations (Perusahaan Umum ? ?Perum?).

The Minister of Manpower has extended the government wage subsidy for workers from two to three months, raising the total amount to Rp900,000 per eligible worker. Workers must be active participants in the Employment Social Security Agency (Badan Penyelenggara Jaminan Sosial Ketenagakerjaan ? ?BPJS Ketenagakerjaan?) programmes up to August 2026, while the list of regions with higher wage caps has been updated based on 2026 minimum wages.

Regulation 12/2026 governs the handling of environmental criminal offences, from incident reporting to the transfer of case files to the public prosecutor, and extends corporate liability to management personnel, persons giving orders, controlling parties, and beneficial owners. It also regulates coercive measures, evidence collection and testing, including electronic evidence, and safeguards for suspects? rights during investigations.

This Regulation establishes a three-stage Commission Hearing process for the Business Competition Supervisory Commission?s (Komisi Pengawas Persaingan Usaha ? ?KPPU?) evaluation of Compliance Program (Program Kepatuhan ? ?Prokpu?) Determinations, covering the Report on the Preparation and Implementation of the Prokpu (Laporan Pelaksanaan Penyusunan Prokpu ? ?Lapsun Prokpu?) submission and verification, deliberation, and pronouncement of the Prokpu Determination.

Law 6/2026 establishes a dedicated tax and customs framework for the Indonesian International Financial Center (Pusat Finansial Internasional Indonesia ? ?PFII?), including a 100% Corporate Income Tax (Pajak Penghasilan ? ?PPh?) reduction, PPh facilities for financial sector experts and foreign ad hoc judges, and special tax treatment for family offices and foreign investors. Value-Added Tax (Pajak Pertambahan Nilai/PPN) and/or Luxury-Goods Sales Tax (Pajak Penjualan atas Barang Mewah/PPnBM), and import duty facilities are also provided, subject to eligibility, compliance requirements, and the 15% Global Minimum Tax.

The Constitutional Court (Mahkamah Konstitusi ? ?MK?) has pronounced four decisions business actors should watch. Business actors must now display color labels and symbols on packaged food and beverages containing sugar, salt, and fat. The Government may only terminate access after issuing a digital notification or written notice with reasons. The MK also clarified the forum for contested bankruptcy claims and interpreted ?Level II Region? for consumer dispute agencies as "regency/municipality".

The Ministry of Communication and Digital has issued a new circular mandating mobile cellular network operators to protect users' unused internet quotas, formally classifying them as intangible assets. Operators are strictly prohibited from charging additional fees for active period extensions and must offer flexible data rollover, compensation, or refund options, backed by monthly compliance reporting requirements.

This Regulation integrates the online store into the E-catalog framework and introduces MIP to support the funding, development, operation, and maintenance of the E-catalog and E-purchasing infrastructure. It also establishes structured product curation through designated curators and expands the scope of E-purchasing where goods or services are available in the E-catalog, subject to specified exceptions.

Regulation 38/2026 introduces a distinct division of State-Owned Enterprises (Badan Usaha Milik Negara ? ?BUMN?) management functions between BUMN Regulatory Agency (Badan Pengaturan BUMN/BP BUMN) and the Daya Anagata Nusantara Investment Management Agency (Badan Pengelola Investasi Daya Anagata Nusantara/BPI Danantara), while maintaining the State?s special rights under the Series A Dwiwarna Share. It also introduces a cut-loss mechanism, and requires BUMN-related disputes to undergo deliberation and mediation before arbitration or court litigation.

Regulation 14/2026 introduces significant changes to the announcement mechanism for limited liability companies and foundations by integrating the submission process electronically through Legal Entity Administration System (Sistem Administrasi Badan Hukum/SABH), requiring online payment of the Non-Tax State Revenue (Penerimaan Negara Bukan Pajak/PNBP), and shifting responsibility for physical printing to applicants through third-party printing companies.