The Easta Journal Law and Human Rights

The Responsibility of The Sleman Regency Government in Providing Tax Education to MSMEs

Supono Supono — 2025-10-31

This study discusses the role of the Sleman Regency Government in providing tax education to Micro, Small, and Medium Enterprises (MSMEs), with a focus on PT. Sekawan Makkah Madinah. The background of this study is based on the importance of tax literacy for MSMEs in improving administrative compliance and supporting the optimization of local tax revenue. The research method used is normative juridical, with a legislative and conceptual approach combined with field data to strengthen the analysis. The results show that the Sleman Regency Government plays a role through the implementation of socialization, training, assistance, and the use of digital technology to encourage tax awareness and compliance among MSME players. This role has had a positive impact, particularly in increasing business actors' knowledge of taxation procedures and legal obligations that must be fulfilled. However, this study also found various obstacles faced by local governments, including low tax literacy among MSME actors, limited human resources, minimal budgets, low business actor participation, and challenges of digitalization and rapid regulatory changes. These obstacles indicate the need for a more systematic strategy, ranging from increasing the capacity of officials, providing applicable educational materials, strengthening digital infrastructure, to improving coordination between relevant institutions.

International Law and Climate Change: Strengthening Global Governance, Equity, and Compliance for a Sustainable Future

Thomas Sheku Marah — 2025-10-31

Climate change constitutes one of humanity's most pressing global challenges, with far-reaching implications for economies, environments, and communities worldwide. Climate change will, therefore, require an efficient international legal mechanism in terms of eliciting international coordination and accountability, as a transboundary problem. This article looks at the role played by international conventions, including the Paris Agreement and the UNFCCC, in controlling climate change and success and failure, specifically in compliance and access in developing nations. In addition, barriers to effective compliance, including intervention gaps, financial restrictions, and political will specifically in important institutions and countries, are determined and examined. Comparatively, through academic studies, case studies, and international conventions, in this work, areas for improvement in international legislative frameworks, including increased funding, technological advancement, and creation of flexible legal frameworks for dealing with emerging environment-related concerns, are prioritized.

Legal Perspective on Data Privacy Protection as a Human Right in Indonesia

Silvester Magnus Loogman Palit — 2025-10-31

This study examines the legal perspective on data privacy protection as a human right in Indonesia through a normative juridical approach. The increasing use of digital technology and the proliferation of personal data collection have intensified concerns over the misuse of personal information and inadequate legal safeguards. The research analyzes Indonesia’s constitutional provisions, statutory frameworks—including Law No. 27 of 2022 on Personal Data Protection (PDP Law)—and their alignment with international human rights instruments such as the Universal Declaration of Human Rights (UDHR) and the International Covenant on Civil and Political Rights (ICCPR). Findings indicate that Indonesia has made substantial progress in establishing a legal foundation for data privacy through the PDP Law, which emphasizes principles of consent, transparency, and accountability. However, implementation challenges remain, particularly in institutional enforcement, public awareness, and regulatory coordination. The study concludes that effective protection of data privacy requires not only strong legal frameworks but also a rights-based approach that upholds human dignity, ensures government accountability, and promotes digital justice in the information age.

Constitutional Review on the State’s Obligation to Provide Equal Access to Education in Indonesia

Fakhry Firmanto — 2025-10-31

This study examines the constitutional obligation of the Indonesian state to guarantee equal access to education through a juridical normative analysis. Education in Indonesia is not only a social necessity but also a fundamental right enshrined in Article 31 of the 1945 Constitution, which mandates the government to organize and ensure an equitable national education system. The research uses a normative juridical approach by analyzing constitutional provisions, statutory regulations, and Constitutional Court decisions related to education and equality. The findings reveal that the Constitution provides a strong legal foundation for the right to education and equality before the law, supported by instruments such as Law No. 20 of 2003 on the National Education System and the constitutional requirement of allocating 20% of the national budget to education. However, challenges persist in implementation, including regional disparities, unequal resource distribution, and weak legal enforcement mechanisms. The study concludes that the realization of educational equality requires stronger legal accountability, equitable fiscal policy, and institutional consistency between constitutional norms and their practical execution. Strengthening constitutional integrity through judicial oversight and human rights–based education policies is essential to achieving the constitutional goal of “educating the life of the nation”.

A Juridical Study of Constitutional Court Decision No. 58/PUU-VIII/2010 on the Right to Education and Non-Discrimination in Indonesia

Sari Amalia Dewi — 2025-10-31

This study presents a normative juridical analysis of Constitutional Court Decision Number 58/PUU-VIII/2010, which addresses the constitutional right to education and the principle of non-discrimination in Indonesia. The decision represents a significant advancement in Indonesian constitutional jurisprudence, affirming the state’s obligation to ensure equal access to education as mandated by Article 31 of the 1945 Constitution. Using a normative legal approach, this study examines the Court’s reasoning, relevant constitutional provisions, and the decision’s broader implications for human rights and educational equity. The findings show that the Constitutional Court emphasized education as a fundamental and universal right, requiring the state to adopt affirmative measures to eliminate structural inequalities and discriminatory practices in educational policy. The decision aligns national law with international human rights instruments such as the Universal Declaration of Human Rights and the International Covenant on Economic, Social and Cultural Rights. Overall, this study concludes that Decision Number 58/PUU-VIII/2010 strengthens Indonesia’s constitutional framework for protecting the right to education and reinforces the state’s responsibility to promote equality, inclusivity, and social justice within the education system.

A Juridical Review of Constitutional Court Decision No. 18/PUU-V/2007 on the Establishment of Ad Hoc Human Rights Courts in Indonesia

Dwi Saleha — 2025-10-31

This study provides a normative legal analysis of handling defaults in Sharia mortgage (KPR Syariah) contracts based on Fatwa DSN-MUI No. 17/DSN-MUI/IX/2000 concerning sanctions for customers who are able to pay but delay payment (ta’wil). The research aims to examine the conformity of Sharia-based mortgage default handling with Islamic legal principles and Indonesian national law. Using a normative juridical approach, this study analyzes primary legal materials including the DSN-MUI Fatwa, the Compilation of Sharia Economic Law (KHES), the Law on Sharia Banking, and Financial Services Authority (OJK) regulations. The findings indicate that default handling in Sharia mortgages should emphasize fairness, compassion, and the avoidance of riba (interest), while administrative sanctions can be applied to encourage payment discipline. The study also identifies the need for synchronization between DSN-MUI fatwas and national banking regulations to ensure both Sharia compliance and legal certainty. The results contribute to understanding the practical and doctrinal implications of Islamic financial law in Indonesia’s mortgage sector.

Legal Analysis of Human Rights Protection within Smart City Policy Implementation in Indonesia

Dwi Saleha — 2025-10-31

The implementation of smart city policies in Indonesia represents a major step toward integrating digital technologies into urban governance to improve public services, environmental sustainability, and citizen engagement. However, the rapid adoption of digital systems also raises concerns regarding the protection of human rights—particularly privacy, data security, freedom of expression, and non-discrimination. This study employs a normative legal analysis to examine Indonesia’s legal framework for safeguarding human rights within smart city policy implementation. Using primary and secondary legal materials, including the 1945 Constitution, Law No. 39 of 1999 on Human Rights, the Electronic Information and Transactions (ITE) Law, and the Personal Data Protection Law (Law No. 27 of 2022), the research evaluates their coherence and adequacy in regulating digital governance. The findings reveal that while Indonesia has established a fundamental legal basis for human rights protection, gaps persist in enforcement, institutional coordination, and public awareness. Smart city initiatives often prioritize technological efficiency over human rights safeguards, resulting in privacy violations, digital inequality, and limited accountability. The study concludes that integrating a human rights–based approach (HRBA)—focusing on participation, accountability, non-discrimination, and transparency—is essential for ensuring that smart city development aligns with constitutional and international human rights standards.

Advancing Sustainable Development Goals (SDGs) by 2036: Strengthening Policy, Driving Innovations, and Global Partnerships for a Sustainable Future

Zibele N. Nodangala — 2025-10-31

This paper examines the achievements and progress made in implementing sustainable development principles aimed at improving people's quality of life. It further highlights the pivotal roles of policy reform, innovation, and global partnerships in advancing a more environmentally sustainable and socially equitable future. Amid global challenges like climate change, inequality, and resource depletion, the SDGs provide a strategic framework for inclusive and transformative development. This study critically examines the progress made toward these global goals by evaluating the effectiveness of policy frameworks and technological innovations within selected institutions in South Africa, allowing for a comparative analysis of their roles in fostering sustainable economic, social, and environmental development. By analysing case studies from South Africa and Germany and drawing on international cooperation frameworks such as the UN SDG Partnerships Platform, this paper investigates how governments, businesses, and civil society can collaborate to accelerate the implementation of the Sustainable Development Goals (SDGs). This study places special emphasis on how renewable energy, sustainable agriculture, climate action, and social equity collectively contribute to fostering inclusive and equitable economic growth. Furthermore, the paper reviews emerging challenges such as the impacts of technological disruption, geopolitical conflicts, and rising inequalities, and proposes strategies for addressing these obstacles. Through a detailed review of global initiatives, regulatory mechanisms, and innovations driving sustainability, this study aims to contribute to the ongoing discourse on how to build a more resilient, equitable, and environmentally sustainable world by 2036.

The Efficacy of the Office of the Data Protection Commissioner in Safeguarding the Right to Privacy in Kenya: An Empirical Review

Benedict Mutnda Kimwaki — 2025-10-31

This paper critically examines the operational environment of the Office of the Data Protection Commissioner in Kenya with the objective of identifying challenges and proposing recommendations to enhance its efficacy. By delving into these complexities, the study aims to offer insights that can inform improvements, thereby fostering a more robust data protection framework in the country. Ultimately, the paper seeks to bridge the gap between desired levels of protection and the current state of personal data security, ensuring that legal provisions translate into practical safeguards amidst the evolving digital landscape. The paper focuses on desk review approach and analyses statutes, regulations, case law and other legal writings which have informed the assertions in regard to office of data protection commissioner and its role in safeguarding the right to privacy. From the review, it has been concluded that the establishment of the Office of the Data Protection Commissioner was an critical move towards promoting and enhancing the right to privacy in the country, putting Kenya in a good position as key leading countries across the globe that have gone a notch high in promoting the right to privacy. As part of recommendations, the paper has recommended the essence of continuous improvement as this would enable the office of data protection commission to keep pace with the ever-changing technological world particularly on data security and privacy.

Covid-19 Vaccine Nationalism and International Human Rights Law

Olusola Babatunde Adegbite — 2025-10-31

The rollout of COVID-19 vaccines was referred to as the “parallel pandemic of human rights” of some sort, running neck to neck with the pandemic itself. The production, distribution, and profiteering that followed the announcement of vaccines were so unequal, between the rich countries of the global north and their poor counterparts in the global south, that the exercise was satirically termed ‘vaccine nationalism’ or ‘vaccine apartheid’. Against the backdrop of the COVID-19 pandemic, this article examines the extent to which existing International Human Rights Law (IHRL) provides for a framework of equity in vaccine distribution across the globe, particularly in the context of pushing back ‘vaccine nationalism’. Given that the questions relating to access to vaccines sit at the intersection of intellectual property (IP) protection and human rights, the article examines the delicate balance between IP protection and the broader rights of users/society to vaccine access. The article then proceeds to discuss how far human rights jurisprudence can go in engendering access to vaccines for all.

Recalibrating Labour Law: A Critical Institutional Analysis of the Labour Relations Act in South Africa

William Manga Mokofe — 2025-10-31

This paper critically analyses the Labour Relations Act (LRA) by examining its efficiency and institutional dynamics, focusing on its influence on workplace relations, collective bargaining, and dispute resolution. The LRA seeks to strike a balance between fostering economic productivity and protecting workers’ rights, yet its implementation is frequently influenced by broader institutional factors such as legal precedents, evolving policies, and socio-economic realities. The study assesses whether the LRA successfully promotes labour market efficiency or if institutional limitations hinder its effectiveness in achieving its goals. By integrating comparative perspectives and case law applications, the paper identifies key challenges in the operation of the Act and explores the tensions between legal frameworks and practical outcomes. Additionally, it proposes policy recommendations aimed at creating a more adaptable and equitable labour system, addressing the complexities that impact the law’s capacity to respond to changing market conditions. This analysis ultimately calls for a rethinking of the LRA’s approach to better align with contemporary labour market needs while ensuring fairness for all stakeholders.

The Economic Consequences of Abolishing Subminimum Wage Rates in South Africa.

Bulelani Thukuse — 2025-10-31

The purpose of this study is to examine the legal and economic ramifications of wage policy reforms in South Africa, particularly in relation to the abolition of subminimum wage rates. Minimum wage is a crucial step toward reducing income inequality and promoting social justice, the implementation of such policies may inadvertently create economic challenges. The study explores how wage reforms have been applied in a post-apartheid legal framework, considering whether they have effectively balanced worker rights with economic sustainability. By analysing legislative measures, court rulings, and economic trends, this paper investigates whether wage policies have contributed to meaningful socioeconomic progress or if they have, in some instances, hindered employment opportunities and economic stability. The authors will assess the extent to which wage reforms align with constitutional principles of fairness, equality, and human dignity. This study will also evaluate whether the state has effectively mitigated unintended consequences, such as job losses and reduced competitiveness for small businesses. This research further aims to explore whether wage increases have translated into tangible improvements in workers' quality of life, access to essential services, and overall economic participation. The authors hope that the arguments presented in this paper would assist in understanding the intricate balance between economic growth and labor rights, offering insights into the evolving role of wage policy in post-apartheid South Africa.

Building Disaster Resilience Through Social Protection Policies: A South African Perspective with Comparative Insights from SADC

William Manga Mokofe — 2025-10-31

South Africa is increasingly vulnerable to disaster-related risks arising from climate change, public health crises, and socio-economic instability. These threats disproportionately affect marginalised populations, exposing systemic weaknesses in governance and social protection systems. This article critically examines the evolving role of social protection in enhancing disaster resilience within the South African legal and policy framework, supplemented by comparative insights from selected Southern African Development Community (SADC) countries. It argues that current social protection mechanisms must be reconceptualised as proactive, risk-responsive systems. Drawing on legislation, case law, and policy innovations from South Africa, Zimbabwe, Malawi, and Zambia, the article proposes a shift toward transformative, inclusive, and anticipatory social protection that integrates disaster risk governance with developmental and constitutional mandates.