In addition to no longer differentiating between non-monetary gifts that are exchanged among co-workers on certain occasions and other non-monetary gifts that are unrelated to official duties, this Amendment has now raised the maximum value thresholds for gifts related to social events and gifts that are exchanged between co-workers that do not take the form of money or other means of exchange. Furthermore, this Amendment has also shortened the timeframe that relevant parties have in which to correct incomplete reports to only 20 business days. In this regard, any Gratification for which the relevant reports are submitted late will subsequently be stipulated as state property

Customary criminal offenses may be recognized even if they are not explicitly covered by the Criminal Code (Kitab Undang-Undang Hukum Pidana ? ?KUHP?), provided that they align with the national ideology of Pancasila, as well as Indonesia?s 1945 Constitution, common notions of human rights and universal legal principles, and are also recognized by relevant customary law communities (masyarakat adat) (?Communities?). Said offenses are determined through structured processes that involve Communities and regional authorities and may be formalized in regional regulations. Cases are primarily resolved through processes of deliberation (musyawarah), which may involve the imposition of sanctions in the form of customary obligations.

In Decision No. 60/PUU-XXIII/2025, the Constitutional Court (Mahkamah Konstitusi ? ?MK?) has now declared Article 55 (5) of Law No. 12 of 2012 to be conditionally constitutional. In this regard, study programs that are accredited through Independent Accreditation Bodies (Lembaga Akreditasi Mandiri ? ?LAM?) are considered valid only if LAM are established based on the needs and readiness of the relevant disciplines and secure joint approvals from the Association of Deans (Badan Kerja Sama Dekan/BKS). The MK has emphasized that all accreditation must be objective, efficient and professional, and must involve credible assessors, strict oversight, standardized instruments and proportional fees. Furthermore, a prohibition on commercialization is also now in place.

Following the enforcement of Law No. 1 of 2023 on the Criminal Law Code (Kitab Undang-Undang Hukum Pidana ? ?KUHP?) (?New KUHP?) and Law No. 20 of 2025 on Criminal Procedural Law (Kitab Undang-Undang Hukum Acara Pidana ? ?KUHAP?) (?New KUHAP?), criminal cases and their applicable substantive and procedural provisions will handle perpetrators and accomplices more favorably during the ongoing transition period. In this regard, this Circular states that a provision will be considered more favorable if it reduces the applicable criminal penalties, removes criminal liability, reclassifies offenses as complaint-based (delik aduan) offenses or raises the threshold for the establishment of criminal liability.

In addition to newly outlining a total of 12 elements of tourism ecosystems as the overall basis for tourism governance, this Third Amendment now revises various rights and obligations that apply to both tourists and businesses operating within the tourism sector. Furthermore, the Third Amendment also allows levies (pungutan) to be imposed upon foreign tourists by the government and offers greater clarity in terms of the various forms of fiscal and non-fiscal incentives that are available to tourism businesses.

The new Bill on Criminal Procedural Law (Bill) is set to usher in a modern criminal procedural system that encompasses structured corporate liability rules, a new Deferred Prosecution Agreement framework that will allow corporations to enjoy conditional case suspensions, as well as a plea bargaining mechanism that will reward voluntary cooperation with reduced sentences. This new framework should ensure that Indonesias criminal justice processes are characterized by greater fairness, efficiency and accountability.

The Draft Bill on Criminal Adjustment has been introduced in order to implement Law No. 1 of 2023 on the Criminal Code (Kitab Undang-Undang Hukum Pidana - KUHP) by bringing all laws and Regional Regulations into line with the KUHPs First Book. The Draft Bill replaces short prison terms with fines and introduces proportional and alternative penalty systems, while exempting serious crimes from its new provisions. The Draft Bill also amends the KUHP by limiting fine payments to one year, allowing life prison terms to be reduced after 10 years and revising various death penalty and special crime provisions in order to improve the overall clarity and consistency of legal enforcement.

This new framework reaffirms that the various levels of risk that apply in relation to Risk-Based Business Licensing (Perizinan Berusaha Berbasis Risiko PBBR) within the tourism sector comprise low, lower-medium, upper-medium and high. In addition, this new Regulation now requires all individuals and/or business entities engaged in tourism-related business and/or activities (Business Actors) to secure standard tourism business certification (Certification) as evidence of their compliance with the applicable standards. Although certain lower-risk businesses may be exempted from this requirement, generally speaking, Business Actors are required to secure Certification within one year of their business licenses being verified.

The Draft Bill (Draft Bill) on the Third Amendment to Law No. 10 of 2009 on Tourism introduces a comprehensive framework for sustainable and data-driven tourism governance through the rolling out of 12 specific Tourism Ecosystem elements. The various rights and obligations that the Draft Bill addresses are aimed at promoting cultural preservation and community empowerment, while granting equal digital access for business actors. The Draft Bill is also aimed at the empowerment of the government in terms of the collection of foreign tourist levies and the offering of fiscal and non-fiscal incentives.

Decision of the Constitutional Court (Mahkamah Konstitusi MK) No. 128/PUU-XXIII/2025 has now extended the dual-office ban to Vice-Ministers, thereby prohibiting them from simultaneously occupying certain roles, including commissioners for State-Owned Enterprises (Badan Usaha Milik Negara/BUMN). The MK has also stressed the importance of ensuring that all Vice-Ministers remain focused on their ministerial duties and avoid any conflicts of interest. The government has been granted a two-year transition period in which to adopt this new Decision and gradually appoint qualified professionals as replacements.