Curriculum plays an important role as the main guideline in the educational process; however, in practice, it is still often regarded merely as an administrative document or formality. This article aims to analyze the foundations and principles of curriculum development in the context of Merdeka Belajar and their relevance to educational practices in Indonesia. This study employed a qualitative approach using a literature review method through the analysis of various journals, books, and scientific sources related to curriculum development. The results of the study indicate that effective curriculum implementation must be based on philosophical, psychological, sociological, and science and technology (IPTEK) aspects. In addition, curriculum development must also consider the principles of relevance, flexibility, continuity, efficiency, and effectiveness in order to meet students’ needs and respond to contemporary challenges. In the context of Merdeka Belajar, the curriculum is directed toward creating adaptive, student-centered learning that supports character building and the development of 21st-century competencies. Nevertheless, its implementation still faces several obstacles, such as limited teacher understanding, inequality in educational facilities, and uneven distribution of teacher training. Therefore, synergy among the government, schools, teachers, and society is needed to realize a more meaningful and contextual curriculum in improving the quality of education