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Perusahaan Umum BULOG (Perum BULOG) is a State-Owned Enterprise (SOE) established on January 21, 2003. Its founding was based on Peraturan Pemerintah No. 7 Tahun 2003 tentang Pendirian Perusahaan Umum (Perum) BULOG, as amended by Peraturan Pemerintah Nomor 61 Tahun 2003 tentang Perubahan Atas Peraturan Pemerintah Nomor 7 Tahun 2003 tentang Pendirian Perusahaan Umum (Perum) BULOG. Subsequently, this regulation, serving as Perum BULOG's Articles of Association, was further amended by PP Nomor 13 Tahun 2016 tentang Perum BULOG.

The establishment of Perum BULOG is closely tied to its predecessor, the National Logistics Agency (Badan Urusan Logistik or BULOG). Perum BULOG is the result of an institutional transition or a legal status change from a Non-Departmental Government Agency (LPND) to a State-Owned Enterprise (BUMN) in the form of a Perusahaan Umum(Perum). This change in legal status also impacted the vertical coordination structure, which originally reported directly to the President of Indonesia but now falls under the coordination of the Ministry of SOEs and other relevant technical ministries.