This research is motivated by obstacles in the law enforcement process due to conflicts between government regulations and laws in the application of criminal and administrative sanctions in the forestry sector. The method used in this research is a normative legal research method with a statutory approach and a conceptual approach. The purpose of this research is to analyze and provide solutions to the norm conflict between Article 18 paragraphs (1) and (2) of the Republic of Indonesia Law No. 6 of 2023 concerning the Government Regulation in Lieu of Law (Perppu) No. 2 of 2022 on Job Creation, which has been enacted into law, and the Government Regulation of the Republic of Indonesia No. 24 of 2021 on the Procedures for Imposing Administrative Sanctions and Procedures for Non-Tax State Revenue Derived from Administrative Fines in the Forestry Sector. The research findings indicate that based on the principle of lex superior derogate lex inferior, the applicable provisions are Article 18 paragraphs (1) and (2) of the Republic of Indonesia Law No. 6 of 2023, which states that criminal and administrative sanctions are imposed cumulatively. Therefore, Government Regulation No. 24 of 2021, which states that criminal sanctions are not imposed, must be set aside. To resolve this norm conflict, several steps can be taken, including legal interpretation by the Supreme Court, consultation and negotiation between legislative and executive bodies, revision and amendment of regulations by executive or legislative bodies, court intervention by the Supreme Court or the Constitutional Court, and regulation by independent bodies through the National Legislation Agency in Indonesia. This research provides recommendations to the government to formulate government regulations that do not conflict with laws to ensure an unhindered law enforcement process and achieve legal certainty, justice, and utility.