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In the last few years, the Indonesian government --the Minister of Home Affairs-has canceled many local regulations. by . This paper aims to examine whether the local regulations abrogated in Indonesia d not uphold the human rights. It is also to show how the local regulations are generally deemed inappropriate for human rights values. The study findings indicate that the government canceled the local regulations for several reasons. First, they can hamper the investment and licensing processes, for example the regulation in Cilacap Regency, Local Regulation No. 12/2011 about Building Permit Levies. Second, they are contrary to the higher regulation, for example Local Regulation No. 18/2010 on Hotel Tax contradicts to Act Number 33/2004 about the Financial Balance of Central and Regional Governments. Third, they are overlapping regulations that disturb public order because local governments unilaterally establish new tax objects. For example, the imposition of a parking tax for valet service in the Buton Regency of Southeast Sulawesi No. 1/2013. Besides the revoked regulations above, there are some local regulations incompatible with the human rights which are still valid. They are mostly sharia-based, for example, Local Regulation of Padang City No. 3/2004 on the Prevention, Eradication, and Prosecution of Social Diseases. Local Regulation in Aceh Province Number 5/2003 on Moeslim Dressing. This regulation violates the rights of the people (human rights) to make their own decisions about what they wear. The study findings imply that in issuing local regulations, the local governments need to consider that Local regulations should be made clearly; should not be contrary to higher regulations; should not violate human rights;should be constant; and should invite the public involvement in the process of rulemaking, and socialization. Keywords— Human Rights; Local Regulation;

Are Local Regulations in Indonesia Compatible with Human Rights?