Indonesia’s New Criminal Code (KUHP), enacted in January 2023, will officially come into force in January 2026. This three-year transition period was intentionally designed to give law-enforcement institutions, legal practitioners, and-critically-business entities sufficient time to understand and prepare for the major shifts introduced by the new law. For corporations, the new KUHP is not merely a regulatory update; it represents a fundamental restructuring of Indonesia’s criminal-law philosophy, enforcement architecture, and accountability framework.