The government continues to strive to optimize the value of SOEs through cooperation between SOEs or with partners. Therefore, the purpose of this study is to find out the legal provisions of cooperation in the establishment of joint venture companies from several SOEs, and to find out the principles and principles of implementing cooperation through the establishment of joint venture companies. This research uses a qualitative prescriptive approach with a Juridical-Normative type of research. The data sources used are secondary data obtained through primary legal materials, secondary legal materials and tertiary legal materials. Data retrieval techniques use literature studies and document studies. The data analysis was carried out in a qualitative descriptive manner. The results of this study found that between SOEs in accordance with the Minister of SOEs Number Per-07 / MBU / 04/2021 concerning Guidelines for Cooperation in State-Owned Enterprises can carry out cooperation through the formation of joint venture companies such as PT Karya Logistik Nusantara (KLN) which is a joint venture company of six SOEs. The implementation of cooperation in the form of establishing joint venture companies between SOEs is based on the principles of transparency, independence, accountability, responsibility, expediency, and fairness, and in accordance with the provisions of laws and regulations while the principle adopted is that cooperation is carried out indefinitely by prioritizing synergy between SOEs, between SOE subsidiaries, between BUMN affiliated companies and / or with Investment Management Institutions through direct appointment or direct cooperation by comparing at least two SOEs, subsidiaries, and affiliated companies of SOEs.