<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p>Indonesia is the world's leading producer of palm oil, with significant exports to European Union member states. However, the EU has recently imposed stricter limitations on palm oil imports, particularly from Indonesia, through policies such as the Renewable Energy Directive (RED) and RED II. This article examines the measures imposed by the WTO to address this trade dispute. Using a doctrinal approach, the study collects data from primary legal sources, such as laws, regulations, and court decisions, as well as secondary sources, including journals and books. The findings reveal that Indonesia's request for negotiations with the EU was rejected, prompting the WTO to establish a panel. However, the panel's decision lacks legal force until the appeal process is concluded. The situation is further complicated by the Appellate Body's inability to function due to the United States’ deliberate refusal to approve new appointments, leaving the dispute unresolved. Consequently, the WTO Dispute Settlement Body's ruling lacks legal certainty, raising the potential for a trade war between Indonesia and the EU. This research underscores the need for effective dispute resolution mechanisms within the WTO to address such critical trade issues.</p></td></tr></tbody></table></div>

<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p class="AbstractText">This study aims to identify, locate, and analyze constitutional issues regarding the impact of foreign capital ownership above 50% (fifty percent) in government-business cooperation projects, particularly in the area of public interest projects involving air transportation infrastructure. This normative research examines legal texts, mainly primary and secondary legal materials. This research found that, first, the changes in the Presidential Regulation regarding foreign investment in the field of public interest, such as airport services, were incompatible with the Constitution. The changes abolished the maximum percentage limit of foreign investment regulated in the previous provisions so that currently, foreign investment may carry out Government Cooperation with Business Entities on air transportation infrastructure projects without a percentage limit. Second, based on the Indonesian Constitution, ownership of air transportation should be under the state's authority, learning from China, which excessively applies foreign investors in the air transportation sector, causing consumer welfare to be affected by very high airplane ticket prices.</p></td></tr></tbody></table></div>

<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p class="AbstractText">Labor migration is becoming a growing trend in the modern labor market. It has positive aspects, such as the redistribution of labor and the increase in human capital efficiency. However, along with other elements of a flexible labor market, labor migration can also threaten workers' social protection. The study of social security issues helps to assess the extent to which these workers have access to the necessary social services and benefits, which contribute to their well-being and encourage further contribution to the economy. The primary research method is system analysis, which considers social security as a complex system that includes various components, interrelationships, and influences. The research results found that EU legal acts are equality-oriented and give EU member states the opportunity to set their own rules for migrants coming from third countries. As the economic and social situation in different EU countries differs, member states are trying to preserve the shared values and principles of the Union while protecting their markets from additional social obligations related to the employment of third-country nationals. The priorities of Ukraine's migration policy are to protect citizens' rights and interests abroad and coordinate social security systems with recipient countries of Ukrainian labor migrants.</p></td></tr></tbody></table></div>

<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p>This research aims to understand, analyze, and detail the experience of fiscal decentralization in Indonesia and the Philippines. It explores the main challenges faced in implementing fiscal decentralization policies and valuable lessons that can guide other third countries planning to expand their local entities' fiscal authority. By comparing the experiences of the two, we can explore the similarities and differences in approaches and analyze their impact on economic development and local empowerment. The results show that decentralization in the Philippines is comprehensive and has one of Southeast Asia's most substantial legal bases. Moreover, each tier or each type of local government has a rather direct relation to the central government, especially in fiscal relationships, and is relatively independent compared to other countries in the region.</p></td></tr></tbody></table></div>

<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p>Decentralization of education policies has been implemented in Indonesia and Malaysia; however, their potential impact on Islamic education technology innovation remains to be seen. Comparing and contrasting the Education Decentralization Policies of Malaysia and Indonesia is the objective of this study. This is normative legal research derived from tertiary, primary, and secondary legal sources. First, decentralization policies for the development of Islamic education technology are complicated, according to the research findings, because the Ministry of Education and Culture and the Ministry of Religion have a dualism of regulation and management that violates the concepts and spirit of regional autonomy. Second, regulatory dualism affects the quality of education in Indonesia, whereas integrated management is implemented in a single institution for education in Malaysia. Thirdly, Malaysia has endeavored since elementary school to integrate science and technology. Over the past decade, the Indonesian central government has implemented the Madrasah Reform program, among other initiatives and developments, to develop IT-based Islamic education.</p></td></tr></tbody></table></div>

<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p class="AbstractText">This study aims to explain the reform of marriage registration policies in Indonesia and Malaysia. Marriage registration policies in Indonesia and Malaysia have yet to be appropriately implemented. This is proven by the fact that many unregistered marriage practices exist. This study is a literature and field research. Data was collected through documentation and interviews. This study found that the States of Indonesia and Malaysia have issued policies regarding the mandatory registration of marriages. Even so, there are still many unregistered marriages. There are many factors behind the occurrence of unregistered marriages, besides also causing problems. The government needs to reform the marriage registration policy, one of which is through digitalization. The State of Indonesia has innovated marriage registration, namely, online registration of marriages. However, this policy was implemented less effectively below. Meanwhile, the Malaysian state still needs to renew its marriage registration policy. Therefore, in this digital era, it is necessary to have a policy for registering marriages in the direction of complete digitization so that problems can be appropriately resolved.</p></td></tr></tbody></table></div>

<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p class="AbstractText">Cybercrime has resulted in astronomical losses for the business community. However, the reactive policy model must be more effective at preventing cybercrime, and the due process model is also inappropriate for combating cybercrime with a high level of speed and mobility. This study is normative legal research employing a conceptual strategy and case studies. The results indicate that the reactive model must be improved in order to prevent cybercrime. The model of due process is not appropriate for deterring cybercrime with a high degree of speed and mobility. The preventative law enforcement strategy is effective, but it requires a high level of law enforcement capability to detect and disable cybercrime, which is something that few Indonesian law enforcement officials possess. Prevention based on the user, which places responsibility on internet users, is fine for individuals but not for businesses. Based on collaboration between corporations, universities, civic society, and non-governmental groups, the collaborative model synthesizes the aforementioned paradigms. Because they are based on plans or roadmaps created by internet stakeholders, regulations, technical aspects, and law enforcement may be effectively implemented and developed.</p></td></tr></tbody></table></div>

<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p>Indonesia has agreed to the ASEAN Consensus on the Promotion and Protection of the Rights of Migrant Workers. However, many cases have proved the vulnerability of the legal protection for Indonesian migrant workers in Malaysia. In other words, the consensus has not protected the workers. Therefore, this research was conducted to analyze considerations for the regulations designed to protect post-consensus migrant workers. The objective comprised three aspects: analysis of the legislation after consensus, the draft policy that realizes the consensus, and the enforcement based on the draft formulated to safeguard the rights of migrant workers—a normative juridical method used in this research. The results showed that the consensus is a soft law that does not have a binding effect and sanction, causing it vulnerable to a violation, especially among undocumented migrant workers. Therefore, the research recommends bureaucracy reform to reduce the administrative costs for the migrant workers, allowing them to have better legal protection.</p></td></tr></tbody></table></div>

<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>

<p>Malaysia is likely to introduce new laws on freedom of information. However, the important questions are whether the said laws are effective and will have enough bite with the public looking forward to opening government policy. Freedom of information has developed under international human rights law as the right to freedom of expression, including the freedom to seek, receive and impart knowledge and ideas through media, regardless of any frontier. This paper aims to examine freedom of expression under the international realm, scrutinize the said freedom in the Malaysian legal framework, and discuss the proposed enactment of freedom of information laws in Malaysia in conformity with international human rights law. This research uses the qualitative research method. This paper concludes that freedom of information in Malaysia is severely impeded by the enforcement of the Official Secret Act. This paper calls for the repeal or amendment to the Act in conformity with international standards. </p><p><strong>Keywords</strong><strong>:</strong> Expression; Freedom; Expression; Human Right.</p>