The COVID-19 pandemic has made the world economy, especially in Indonesia, unstable. Banks are here to be one of the solutions for customers to restructure credit during this COVID-19 pandemic. Based on POJK No. 48/POJK.03/2020 regarding amendments to POJK No. 11/POJK.03/2020 and the form of its implementation is handed back to each bank. This research is an empirical legal research with a stat…