The ASEAN Economic Community (AEC) is one of the pillars of the ASEAN Community were set out in the Bali Concord II. AEC shall be the goal of regional economic integration by 2015. AEC envisages the following key characteristics: (a) a single market and production base, (b) a highly competitive economic region, (c) a region of equitable economic development, and (d) a region fully integrated into the global economy. Yogyakarta is a city in Indonesia where many citizens are involved in the business, actually in small and medium-sized enterprises (SMEs). Based on the data obtained from the Department of Trade, Industry and Cooperatives Yogyakarta, in 2015 there were 230.047 SMEs industries. With the increasingly fierce competition as a result of the single market of the AEC will very likely have an impact on the survival of these SMEs, since many imported-products will flood the domestic market. Indonesia has ratified International Covenant on Economic, Social and Cultural Rights (ICESCR). On October 28, 2005, the Indonesian government ratified the ICESCR into ICESCR Ratification Act 2005. This study aims to analyze the protection of small and medium enterprises in Yogyakarta towards ASEAN Economic Community based on economic, social and cultural rights. The study is normative legal research which is conducted through library research. The results shows the government has a binding obligation to take various measures and policies to implement the obligation such as ―to respect‖, ―to protect‖ and ―to fulfill‖ human rights toward SMEs in Yogyakarta, especially in Economic, Social and Cultural Rights.