<![CDATA[The offense of insulting the government or state institutions is considered contrary to the right to freedom of expression and opinion. This study aims to determine the regulation of the offense of insulting the government or state institutions based on the perspective of the right to freedom of expression and opinion. In addition, it also aims to compare the regulation of insulting offenses against the government or state institutions in Indonesia with other countries. The research is included in normative legal research using a statutory approach, conceptual approach, and comparative legal approach. The results show that the offence under discussion does not violate the right to freedom of expression and opinion because Article 240 of the National Criminal Code has clearly distinguished between the act of "insulting" and the act of criticizing the government, which is a right of expression. In addition, the offense is included in the complaint offense so that it cannot be prosecuted prior to a report. Moreover, the regulation of the offense of insulting the government or state institutions is still in line with the principle of limiting the right to freedom of expression and opinion as a derogable right. Because the act of insulting is included in acts that violate morals and public order, which are the limits of the guaranteed rights]]>
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