<![CDATA[This study aims to analyze the implementation of Pancasila values in Indonesian law-making following the enactment of Law Number 13 of 2022 on the Second Amendment to Law Number 12 of 2011 on the Formation of Laws and Regulations, as well as to identify obstacles and efforts to strengthen its application in the legislative process. This study employs a normative juridical method with statutory, conceptual, and historical approaches. Research data were obtained through literature review and documentation of legal materials, and data analysis was conducted through a qualitative-juridical approach comprising data reduction, classification, interpretation, and synchronization stages to evaluate the alignment of both the process and substance of law-making with Pancasila values. The results indicate that the implementation of Pancasila values can be analyzed through philosophical, procedural, and substantive aspects. Philosophically, Pancasila remains positioned as the source of all sources of state law. Procedural aspect shows that strengthening public participation and applying the omnibus method have become crucial parts of reforming the legislative mechanism. Substantively, laws and regulations must reflect the values of divinity, humanity, unity, democracy, and social justice. However, its implementation still faces obstacles, including the dominance of political interests, sub-optimal public participation, the complexity of the omnibus method, limitations in human resource quality, and the diversity of public interests. Therefore, it is necessary to strengthen Pancasila as a substantive parameter, enhance public participation, increase the professionalism of lawmakers, and conduct regulatory evaluation and supervision.]]>
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