In the late 2023, the Indonesia Supreme Court (Mahkamah Agung, or “MA”) issued Circular Letter Number 3 of 2023 on the Implementation of the 2023 Supreme Court Plenary Meeting Resolution as Guidelines for the Implementation of Court Duties (“Circular 3/2023”). Circular 3/2023 provides the Supreme Court’s interpretation on several regulations which specifically focuses on how the court should enforce and implement the regulations, most notably regarding language regulations and bankruptcy.