Within the ongoing digital transformation of legal services, the notarial profession in Indonesia faces a fundamental tension between statutory formalism and emerging technological practice. This study examines the legal uncertainty arising from the partial recognition of cyber notary functions, where notarial authority is acknowledged in principle but remains procedurally constrained by requirements of physical presence and manual authentication. The analysis focuses on whether Indonesia’s current legal framework, specifically the Law on Notary Position (UUJN-P), the Limited Liability Company Law (UUPT), the Electronic Information and Transactions Law (ITE Law), and Financial Services Authority (OJK) Regulations No. 15/2020 and No. 16/2020provides a coherent and sufficient basis for digitally mediated notarial acts. Employing a normative juridical and descriptive-analytical approach, this study examines statutory provisions and regulatory practices governing electronic transactions and remote corporate governance. The findings reveal a regulatory paradox in which cyber notary authority operates within a hybrid legal model that lacks full legal certainty due to fragmented regulation and inconsistent procedural standards. This article contributes conceptually by framing Indonesia’s cyber notary not merely as a technological extension of traditional practice, but as a distinct legal construct. It argues for the legal notions of presence, authenticity, and evidentiary force as a necessary step toward regulation harmonization and the continued relevance of the notarial profession in the digital era.Keywords: Cyber notary, Legal certainty, Information and Communication Technology (ICT), Notarial authority, Regulatory reform.

The European Union (EU) is a member of the WTO, and this membership extends to each of the individual member states of the EU. The relationship between the EU and its member states within the WTO framework embodies a complex balance of supranational integration and national sovereignty. This intricate dynamic is explored through the dual lenses of the EU as a supranational entity and the individual sovereignty of its member states. The analysis focuses on the implications of EU membership in the WTO, particularly concerning the dispute settlement mechanism, examining how the EU and its member states navigate their rights and obligations within this international trade body.

Fiscal policy, especially in relation to state tax regulations, significantly influences gender disparity. This study aims to analyze and assess the issues at hand, ultimately formulating a design for tax reform that fosters gender equity. This research seeks to offer insights that could support the attainment of gender justice through the lens of tax policy in Indonesia. This study employs a qualitative research methodology utilizing a doctrinal research approach. Indonesia’s tax policies, despite undergoing various reforms, need to adequately consider gender-specific issues and the unique challenges that women encounter. The Indonesian G20 Presidency has highlighted the significance of Gender-Based Taxation (GBT) in addressing these disparities. Feminist tax policies may enhance family incomes and increase women’s workforce participation; however, they do not fully address the wider objectives of feminism. Tax policy reforms present numerous benefits compared to reforms in other legal areas, establishing it as an essential mechanism for advancing gender equality in Indonesia. Achieving equitable taxation requires the implementation of policies that are progressive and redistributive while also addressing gender issues. This includes the introduction of taxes on capital and wealth, alongside a reduction in reliance on consumption taxes. International frameworks such as CEDAW must be incorporated into fiscal policy to guarantee appropriate resource distribution aimed at addressing unpaid care work and enhancing investments in gender-responsive social services.KEYWORDS: Tax Reform, Tax Law, Gender Equality, CEDAW, Feminist Tax Policy.

In Indonesia, promoting human rights is a long battle run. Human rights were just formally recognised when Suharto's authoritarian regime ended in 1998, but these rights have experienced a rise and fall throughout the Reformasi. Indonesia successfully amended the 1945 Constitution with more human rights provisions and enacted Human Rights Law 39/1999. However, this country still faces the challenges of ensuring that human rights are promoted with the state’s obligation to respect, protect and fulfil amidst the debates on institutional reforms, universalism and relativism, as well as the limited powers of the national human rights institutions. Along with efforts to ensure that democracy and human rights can coexist, democratisation in Indonesia is also inextricably linked to advancing human rights. After two decades of Indonesia's reform, human rights and democracy have become vital cornerstones, but they have experienced serious challenges in their promotion. From the Indonesian context, these discourses can relate to those discourses in other Global South countries, like India, that this edition will elaborate on due to their relatively similar and unique pathways with arduous tasks in managing domestic affairs. Indonesia can represent critical, which is more likely underrepresented discourses with robust arguments on various social, economic, political and cultural situations in the Southern Hemisphere, from which these debates endure and are usually more centred on the West and, to some extent, the Global North. These discourses from the Global South countries can provide a frequently unheard perspective to current discussions on human rights. By navigating human rights in Indonesia and beyond, these discourses highlight how the new justification of human rights can contribute to emancipatory initiatives.

The prevailing view of the constitutional framework in South Asia is seen as secondary and subsidiary to developed constitutional systems worldwide. Meanwhile, South Asian countries have merely re-produced the constitutional framework of developed nations. The emergence and development of South Asian constitutionalism present a range of perspectives and methodological approaches that contribute to comparative constitutional law scholarship in South Asia. The overt attention toward the Western notion of liberalism has often led to an incomplete and unclear approach to South Asian constitutionalism. The paper aimed to explore the elements of South Asian constitutionalism alongside underlying socio-economic and political discourse surrounding its contemporary understanding. It also analyzed the role of courts in affirming and transforming South Asian constitutionalism. Instead of reviving interest in South Asia and Third World Approach to International Law, this paper showed that it is only practical and pragmatic to study constitutionalism with specific reference to the modern discourse of democracy, judicial review, separation of power, and human rights enshrined in their respective constitutions. In terms of its emergence from the colonial history and other prevalent forms of distinct cultural, social, and political practices, South Asia presented a heterogeneous experience in the light of recognition and enforcement of socio-economic rights and transformations and deviations from its past experiences.
 KEYWORDS: Comparative Constitutional Law, Constitutionalism, South Asia.

While the COVID-19 pandemic is far from the end, vaccinations have become an inevitable alternative in combating this pandemic. According to the WHO, COVID-19 vaccines are considered public goods. Consequently, they should be distributed equally to the citizens as the fulfillment of the right to health. This study aimed to analyze how COVID-19 vaccinations in Indonesia have been practiced. Also, it examined the government’s responsibility to ensure that COVID-19 vaccines are distributed equally in reflecting distributive justice by enquiring to what extent the government’s policy on independent vaccination relates to the fulfillment of human rights. This study used a legal research method based on a literature review. This study showed that some aspects of the vaccination are under distributive justice and welfare state. However, the Gotong Royong vaccination policy does not refer to distributive justice and the welfare state, resulting in injustice, discrimination, and economic inequality because it only provides certain privileged citizens access to vaccines. Therefore, the government needs to reconsider the Gotong Royong vaccination, focusing on accelerating the vaccination system for vulnerable individuals and groups.
 KEYWORDS: COVID-19, Right to Health, Social Justice, Vulnerable Groups.

One of the main elements in corruption is the loss of state finances. It results in confusion impacting law enforcement officials' performance in eradicating corruption. In Indonesia, the Supreme Audit Agency (BPK) is an institution authorized to assess state financial losses. In practice, the Financial and Development Supervisory Agency (BPKP) is another institution with similar power. This study analyzed which institutions have the more appropriate power in determining state financial losses in corruption. Using legal research with statutory and conceptual approaches, this study showed that the BPK is an institution granted the constitutional power to examine state finances' management and responsibility, asserting its more legitimate institution to handle the power to assess the financial losses. Consequently, the BPK is the only state institution that can determine state financial losses. At the same time, the BPKP is only authorized to assess or audit the calculation of state financial losses as an indication of irregularities detrimental to state finances. This study concluded that only the BPK can assess and determine state financial losses used in examining the alleged corruption before the court.
 KEYWORDS: Institutional Powers, Financial Audit Institution, Corruption.

Coronavirus Disease 2019 (COVID-19), a virus founded in China, has spread worldwide as it has become pandemic. As a result, significant and detrimental impacts are undeniable to global citizens, including those in Indonesia. With the government's suggestions like introducing physical distancing and large-scale social restriction, they slow down economic growth. Also, they impact religious practices, particularly those performed by Muslims in Indonesia. This paper will discuss the impact of the COVID-19 pandemic through the lens of Islamic law. There are two main issues to analyze. First, what is the impact of COVID-19 on community activities in the view of Islamic law? Second, what is the impact of COVID-19 on religious communities in carrying out worship? This paper finds that the COVID-19 pandemic has adversely impacted religious worship activities in public places by considering this virus's rapid transmission. It is followed by the closure of worship places to encourage citizens to practice their religious activities at home. Thus, the whole community was urged, and some were prohibited following the mapping zone experienced by each region. Given Islamic law believed and trusted by Muslims, in the end, the government has issued a new normal policy by opening places of worship with health protocols.
 KEYWORDS: COVID-19, Islamic Law, Religious Practices, Indonesian Muslims.

This paper analyzes the importance of Indonesia's comprehensive legal framework on automated decision-making empowered by Artificial Intelligence, comparing it to the European Union, the United States, and China. Specifically, this paper inquires about the status quo of the legal protection of automated decision-making In Indonesia. The analysis highlights profiling in an automated decision-making system with the following discussion about personal data protection. In this context, the European Union's member states set out the General Data Protection Regulation (GDPR) that prohibits automated decision-making to a certain extent. In the United States, the practice of automated decision-making is rather usual. Simultaneously, China takes an exceptional measure instead and develops this automation through a social credit system. The analysis concludes that Indonesia has weak legal protection towards personal data and profiling, which later becomes the basis in facilitating automated decision-making. The provision of automated decision-making and profiling is the absolute bare minimum to Indonesia's Personal Data Protection Bill due to insufficient legal certainty. In the end, it is paramount for lawmakers to consider a comprehensive regulation on automated decision-making by adopting the European Union's GDPR framework.
 KEYWORDS: Artificial Intelligence, Automated Decision-Making, Personal Data Protection.

Indonesia has various natural resources, including a diversity of natural and biological wealth. Article 33 paragraph (3) of the 1945 Constitution outlines that the state should control natural resources for national prosperity. Biological natural resources can appropriately situate with the conservation effort and the government plays a vital role in maintaining biological natural resources and ecosystems. The development of biological natural resources and ecosystems is essentially an integral part of sustainable national development, and efforts to conserve biological natural resources and their ecosystems are realized by analyzing and evaluating the existing legislation. This paper aims to discuss the corporate criminal liability in Indonesia in the case of the conservation of biological natural resources and ecosystems. Then, it suggests the possible revisions regarding the biological national resources legislations. Revision of the Act on the conservation of biological natural resources has started since 2018 as it is prioritized under the national legislation program. As the revision put the crucial part of the legal creation, the protection of biological natural resources and their ecosystem becomes the government's primary concern because the existing regulation still has no deterrent effect for violators.
 KEYWORDS: Corporate Criminal Liabilities, Biological Natural Resources and Ecosystems, Criminal Provisions.