Several state institutions in Indonesia have overlapping authority, such as the DPR and the President in terms of forming state policies. This study aims to analyze the dynamics of the overlapping powers of the DPR and the President in forming state policies using normative legal research that utilizes statutory and conceptual approaches. The DPR and the President play important roles in making state policies, but their authorities often overlap. According to the theory of separation of powers, each branch of power should have clear and separate functions and duties. However, Indonesia adheres to the principle of distribution of power, resulting in overlapping authorities between state institutions. To overcome this overlap, the concepts of checks and balances and the principle of accountability can be applied. Checks and balances ensure that power between branches of government is not abused or overlapped. Meanwhile, accountability refers to the obligation of state institutions to be responsible for their decisions and actions, both towards the public and other institutions.