To avoid the slow growth of the economy due to the Covid-19 pandemic, the government issued a national economic stimulus policy so that the stability of the national economy remains under control. One of these policies is the provision of relief in fulfilling debtor obligations to banks as creditors in the credit restructuring scheme. This paper aimed to determine how the risk mitigation on credit restructuring in statutory regulations and to find out legal protection for banks from the increased number of non-performing loans. This paper was legal research using a statutory and a conceptual approach in the form of legal principles and legal concepts related to the object of the problem. The results show that the banking sector as creditors applied risk mitigation based on statutory provisions, namely prudential banking principles, risk mitigation based on POJK 18 / POJK.03 / 2016 concerning to Risk Management for Commercial Banks according to the needs of the debtor and the ability of the bank. As law protection for banks, it is necessary to set guidelines in implementing flexibility regarding credit with the collectability of nonperforming loans (NPL). The banking sector also anticipates through an agreement to settle credit problems in terms of facilitating the sale of assets in the future.
