This study analyzes the application of utilitarianism as a philosophical foundation in the establishment of a State-Owned Enterprises (SOE) holding company in Indonesia’s logistics sector, with PT Pos Indonesia (Persero) as the parent company. This policy is based on Law Number 1 of 2025 concerning SOEs, which authorizes the state to establish operational holdings to enhance efficiency and national economic utility. Using the legal philosophy approach of utilitarianism developed by Jeremy Bentham and John Stuart Mill, this study highlights how the restructuring of SOEs is directed toward achieving The Greatest Happiness of The Greatest Number, namely the greatest benefit for society.
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