摘要:Law reflects the ideology adopted by a country. Therefore,this means Pancasila,as the ideology of Indonesia,needs to be accommodated in every legislation in the country. However,the formation of laws in line with the guiding principles of the country is influenced and developed from the understanding of the practices in other countries. This study aimed to analyze the position of Pancasila as the source of all laws and a basic state norm reflected in every legal product in Indonesia through the use of normative juridical research and conceptual approaches. The results showed the philosophical understanding of Pancasila as the origin of all legal elements means it is conceptualized as a law-forming institution in the search and justification dimensions. This was associated with its inherent values serving as the foundation for constitutive and regulative elements in the Indonesian legal system.