Abstract: The 1998 WTO moratorium on customs duties for electronic transmissions has created a tax vacuum at digital borders, leading to significant tax base erosion for developing nations. As digital goods shift from tangible to intangible formats, the legal distinction between goods (GATT) and services (GATS) has become blurred, threatening the fiscal sovereignty of countries like Indonesia. This study aims to analyze the legal implications of the termination of the WTO moratorium at the 14th Ministerial Conference (MC-14) in Cameroon 2026 and evaluate Indonesia's readiness to assert its digital sovereignty through fiscal regulations. The research employs a normative juridical approach combined with a comparative interest group analysis and content analysis of secondary data from the WTO, UNCTAD, and reputable economic journals. The study finds that Indonesia's digital economy is projected to reach USD 155 billion by 2026, with the Media and Entertainment sector growing three-fold. The failure to extend the moratorium in 2026 restores Indonesia's sovereign right to impose digital customs duties. However, Indonesia faces challenges regarding Legal Lacuna, specifically in digital valuation, Rules of Origin, and potential retaliation from major tech-exporting nations. Conclusion: The end of the moratorium provides a legal basis for Indonesia to create a level playing field between physical and digital goods. It is recommended that the Indonesian government harmonize PMK 60/2022 with international standards and explore blockchain technology for efficient digital border tax collection.

Keywords: Digital Sovereignty, WTO Moratorium, Electronic Transmission, Customs Duties, Indonesia, International Trade Law.

Title: Indonesia's Digital Sovereignty as the WTO Electronic Transmission Duties Moratorium Expires in 2026 as a Challenge to International Trade Law

Author: Martalib, Udin, Sri Susi Rahayu, Aman Nurcholis, Muhammad Basir, Annie Myranika

International Journal of Novel Research in Humanity and Social Sciences

ISSN 2394-9694

Vol. 13, Issue 2, March 2026 - April 2026

Page No: 38-46

Novelty Journals

Website: www.noveltyjournals.com

Published Date: 24-April-2026

Abstract: Corruption has become a pervasive issue in Nigeria, particularly in the electoral system, which has had the most significant impact on recent Nigerian elections. With the introduction of a new technology into the electoral system, known as the Bimodal Voter Accreditation System (BVAS) machine. Following the 2022 Electoral Act as amended. The BVAS automatically became a major factor in the new guidelines for decision-making in Nigerian elections. This is because it is the only accepted means of accreditation, verification, and voting. This means that the proposed new Nigerian agenda is possible, as our voting automatically should count without the interference of corrupt practices. But the reverse was the case during the presidential election, where election results could not be uploaded to the INEC result viewing center (IREV) for credibility, as proposed by the Independent National Electoral Commission. This research work is aimed at assessing the impacts of corruption on Nigeria's electoral processes with a focus on the 2023 Nigerian presidential and national assembly elections. The researcher adopted the historical research design. Secondary and primary type of data was used; secondary data was sourced from media print, newspapers, and internet print. Primary data was sourced from key informant interviews. This paper adopted the realist theory as propounded by Niccolò Machiavelli et al., as a framework to understand corruption and the quest for power in the Nigerian electoral processes, especially the 2023 presidential and national assembly elections. A major finding of this research is that the BVAS machine, during the 2023 Nigerian elections, was only used for accreditation and verification of voters, but not used to transmit the election results emanating from the polling units. This led to voter apathy during the governorship and state assembly elections that followed, as the will of the masses did not reflect in the election results. This research therefore recommends that Nigeria should split its presidential and national assembly election timetable into six weeks of voting, capturing all six geopolitical zones for convenience, credibility, and transparency. Also, there should be a strict adherence to electronic automated voting and immediate transmission of results from the polling units into the INEC result viewing center (IREV), which is devoid of manual or human manipulation, for the sake of democracy and the sanctity of the ballot box.

Keywords: Corruption, Election process, Technology, BVAS, Nigeria.

Title: Corruption in Electoral Process and the Quest for Good Governance: An appraisal of the BVAS Machine in the 2023 Nigerian Presidential Election

Author: ANUKA, Anthony Onyebuchi, NLEMEDIM-ONYEBUCHI, Jennifer Iruoghene

International Journal of Novel Research in Humanity and Social Sciences

ISSN 2394-9694

Vol. 13, Issue 2, March 2026 - April 2026

Page No: 27-37

Novelty Journals

Website: www.noveltyjournals.com

Published Date: 23-April-2026

Abstract: Forced pregnancy has emerged as a systematic weapon in the Boko Haram armed conflict in northeastern Nigeria. Abducted women and girls from communities are subjected to repeated sexual violence, forced marriages, and coerced pregnancies intended to enforce compliance, indoctrinate children, and destabilize communities. This article provides a comprehensive legal and human rights appraisal of forced pregnancy in this context. Using a doctrinal methodology, it analyses international law, domestic Nigerian law, and comparative jurisprudence, situating Boko Haram’s conduct within the frameworks of war crimes, crimes against humanity, and gender-based violations of human rights. The study concludes that forced pregnancy constitutes serious international crimes, demanding enhanced legal accountability, reparations, and policy interventions.

Keywords: forced pregnancy, Boko Haram, Nigeria, IHL, Rome Statute etc.

Title: Forced Pregnancy in the Boko Haram Armed Conflict: A Legal and Human Rights Appraisal

Author: Safiya Shettima Umar, Professor Salome K Kigbu, Dr Kaltum Abdullahi Talba, Kiramat Farayola Suleiman Lawal

International Journal of Novel Research in Humanity and Social Sciences

ISSN 2394-9694

Vol. 13, Issue 2, March 2026 - April 2026

Page No: 17-26

Novelty Journals

Website: www.noveltyjournals.com

Published Date: 30-March-2026

Abstract: Work–life balance has become an important concern among student employees, particularly Student Training Assistants (STAs), as they face the challenge of managing academic responsibilities alongside work demands. The study aimed to examine the challenges student training assistants face in balancing academic and work duties, and to assess how emotional intelligence and academic performance influence their overall work–life balance. This study is anchored to SDG 3 (Good Health and Well Being), SDG 4 (Quality Education), and SDG 8 (Decent Work and Economic Growth). The study employed a descriptive-correlational quantitative design, and data were collected from 34 STAs as respondents through adopted questionnaires and analyzed using mean and Pearson’s r. Findings revealed very high levels of emotional intelligence (x=4.42) and work–life balance (x=4.31), with a strong positive correlation (r=0.708, p<0.05). The results indicate that emotional intelligence significantly contributes to better work–life balance, suggesting that strengthening emotional competencies can enhance students’ overall well-being and performance. The study recommends that student training assistants, school administrations, and teachers sustain emotional intelligence and work–life balance through supportive programs and practices, while future researchers explore related factors to enhance students’ well-being and performance.

Keywords: Emotional intelligence, work–life balance, student training assistants, descriptive-correlational design, Pearson’s r, well-being.

Title: An analysis of emotional intelligence as a key factor in achieving work-life balance among student training assistants

Author: Angelie Mae C. Dumagil, Jassey Kaye A. Lepardo, Rotchell J. Niez, Elaine Joy V. Ordaniel, Jhared Christian F. Sarmiento, Marvin C. Lofranco

International Journal of Novel Research in Humanity and Social Sciences

ISSN 2394-9694

Vol. 13, Issue 2, March 2026 - April 2026

Page No: 1-16

Novelty Journals

Website: www.noveltyjournals.com

Published Date: 19-March-2026