Payment Procedures Research Articles

Glosa do wyroku Sądu Najwyższego z dnia 28 lutego 2023 r. I KK 437/22

The gloss concerns the admissibility of changing the description of the act alleged against the defendant and/or his legal qualification in the penal order in the context of the statutory prerequisites for adjudication in penal order proceedings. The author expresses the view that such a change is possible if it does not go beyond the limits of the prosecutor’s complaint and is based on the evidence collected in the preparatory proceedings. If there are evidentiary doubts as to the circumstances of the act and the guilt of the accused, the same proceedings in the order for payment procedure are inadmissible, and consequently the court may not issue a penalty order. However, if the evidence allows for adjudication in the prescriptive mode, the court may change the description of the act alleged against the accused and/or his legal classification, as the procedural law does not rule out such a possibility.

Воспрепятствование выплате вознаграждения адвокатам по назначению в уголовном процессе

The article explores the procedure of payment of remuneration to the lawyers participating in criminal proceedings as defence counsels by appointment, for defence of the accused and the defendant. Analyzing the provisions of regulatory legal acts regulating the remuneration to the appointed counsel in criminal proceedings and practical examples of their implementation in various constituent entities of the Russian Federation the author identifies systemic problems in the procedure of such payments. Particular attention is paid to significant gaps in legislation and law enforcement practice of the subjects of preliminary investigation, which lead to the emergence of the mentioned systemic problems. Drawing conclusions, the author mentions a necessity to improve the relevant legislation and points out a possibility of reducing the extent of participation of investigators and interrogators in the process of payment to advocates by appointment.

Соглашение об уплате алиментов: проблемы теории и практики

Статья посвящена исследованию правовой природы соглашения об уплате алиментов как гражданско-правовой сделки между плательщиком алиментов и получателем алиментов. Соглашение об уплате алиментов заключается во внесудебном порядке, и к заключению, исполнению, изменению, расторжению и признанию недействительным соглашения об уплате алиментов применяются нормы Гражданского кодекса Республики Казахстан. Автором рассмотрены теоретические и практические проблемы правового регулирования института соглашения об уплате алиментов. Проанализированы существенные условия алиментного договора, порядок заключения, изменения и прекращения договора. Акцентировано внимание на проблемах определения понятия «соглашение об уплате алиментов», правовой природе договора, а также фактических сторон соглашения, правовом статусе законных представителей сторон. Целью исследования является изучение теории и анализ правовых норм, регламентирующих заключение соглашения об уплате алиментов, нотариальную практику по удостоверению данного соглашения и судебную практику по рассмотрению споров, связанных с оспариванием, изменением, прекращением, исполнением данного соглашения. В заключении автор дает собственное определение понятия соглашения об уплате алиментов как гражданско-правовой сделки, заключаемой между лицом, обязанным уплачивать алименты, и получателем алиментов о размере, условиях, порядке и способе выплаты алиментов.

Regarding solving the problems of forced foreclosure on the debtor's share in a limited liability company

The article examines the problems of ensuring an effective mechanism for foreclosure on the debtor's share in a limited liability company. It has been established that the existing tools for overcoming conflicts in the case of the implementation of corporate rights of the debtor in the LLC do not meet the needs of executive proceedings. Taking into account the divisibility of the share, it is concluded that the preferential right to purchase the share applies to that part of the share that covers the amount of the debt, if the amount of debt of the partner of the partnership is less. than the value of the share determined in the foreclosure procedure. The possibility of converging the procedures of forced debt collection and forced withdrawal of a participant from a limited liability company has been identified. Based on this, it is proposed to establish a subsidiary procedure for the compulsory payment of the value of a share in a company by analogy with the relations regarding the exit of a participant from a company with certain features. Among these features is the emergence of the right to forced payment of the share only after the lack of effectiveness of the sale of the share in the enforcement proceedings, the need to shorten the terms of payment of the value of the share by establishing the obligation of the company to make the payment within a month after the end of the financial quarter in which the executor sent the company a demand for the distribution of the share participant This approach can make it possible to reduce the debtor's share in the company in proportion to the payment of the partner's debt by the company, without creating an additional financial burden on the company, as well as to stimulate other participants to early redemption of the debtor's share in order to prevent financial complications for joint business. It is also proposed to legislate that in the event that a participant (participants) does not exercise its preemptive right to purchase another participant's share, the participant's share is redeemed by the participant (participants) on a proportional basis without taking into account the share of the participant (participants) who waived the preemptive right. Key words: executive proceedings, economic regulation, preemptive right, corporate rights, executor, debtor, foreclosure on a share in a limited liability company.

Fraud Prediction in Movie Theater Credit Card Transactions using Machine Learning

This paper highlights how the proliferation of online transactions, especially those involving the use of credit cards, has resulted in the emergence of new security flaws that pose threats to customers and enterprises worldwide. E-commerce and other forms of online monetary transactions have become essential in the manufacturing and service sectors, propelling the global economy. The widespread and dependent connectivity of mobile payment systems using credit card transactions presents chances for fraud, risk, and security breaches. In light of the importance of accurately predicting fraud incidents through payment procedures, this study investigated the credit card payment methods used for movie tickets, using the machine learning logistic regression method to analyze and predict such incidents. This study used a dataset from cinema ticket credit card transactions made in two days of September 2013 by European cardholders, including 284,807 transactions out of which 492 were fraudulent purchases. The results of the proposed method showed a prediction accuracy of 99%, proving its high prediction performance.

EXPLANATORY FACTORS OF TAX PAYMENT BY INFORMAL SMEs IN CÔTE D'IVOIRE

ABSTRACT This paper analyzes the explanatory factors of informal SMEs taxation in Côte d'Ivoire. The data used are related to 400 informal SMEs surveyed in the framework of the CAPEC/IDRC research project. Using cross tabulation and chi-square test of independence, the descriptive statistics shows that the perception of high level of taxes, the location, the access to infrastructure, the procedure of payment and the business plan are linked to taxes payment by SMEs. As for the estimation of a Probit model, the study highlights, on the one hand, the variables that negatively influence and, on the other hand, those that positively influence tax payment. It emerges that the ignorance of the procedure, the fact that the manager of the informal SMEs is an Ivorian, the keeping of uncertified account have a negative effect on tax payment. Contrariwise, the business goodwill, the location of the SME, the access to infrastructure and the use of business plan to create SMEs boost the propensity of managers to pay taxes. However, the perception of the high level of taxes doesn’t discourage taxes payment by SMEs. Keywords Explanatory Factors, Tax Payment, Informal, SMEs, Côte d’Ivoire

THE ROLE OF INTERNATIONAL LAW IN EXPORT IMPORT ARRANGEMENTS AND ITS IMPACT ON THE ECONOMY IN INDONESIA

International law plays a crucial role in the lives of the international community. Its role is essential in the current era of globalization to bridge any existing issues. Through international legal provisions, states prevent disputes from arising and settle those that have already occurred. In practice, international trade is often equated with exports and imports. Considering the increasingly complex processes of export and import, it would be challenging to apply the regulations of only one country. That is why international law exists, to provide solutions in minimizing differences in regulations between parties. The processes of unification and harmonization of laws come into play. The research questions in this study are: What is the role of international law in regulating exports and imports in Indonesia, and what is the influence of export-import activities on Indonesia's national economic growth? The research method used is normative juridical with a descriptive-analytical research specification. From the results of this study, the following conclusion is obtained: The legal aspects of international trade agreements for exporting and importing goods in Indonesia involve contractual aspects in accordance with the Civil Code Book III on obligations and principles of international law regulated in the Vienna Convention of 1986 and UNIDROIT on the harmonization of international civil law. Meanwhile, the organization of exporting and importing goods follows the provisions issued by the Indonesian government regarding export-import payment procedures and implementation methods in accordance with foreign exchange laws.

The agreement on the emphytesis concerning land for agricultural needs and peculiarities of judicial protection of the parties to such agreement

The article is devoted to the specifics of the normative and legal regulation of the contract of emphytheusis and its judicial practice, in which the right has a place, regarding the use of a plot of land for agricultural purposes.
 In the scientific literature, there are several approaches to defining the concept of emphytheusis. In particular, it is considered that this is a contract of use, which establishes a land easement, and as the right to own and use someone else's land plot for personal needs.
 It is an absolute fact that the current land legislation does not determine either the terms or the procedure for payment under the contract of emphyteussis. This means that the parties must determine these essential terms of the contract independently, which is essentially not only the duty, but also the right of the parties to such a contract. Failure to take into account and settlement or improper settlement of this issue may have negative consequences in the field of performance of such a contract.
 It is these problematic issues that most often become the subject of their judicial review. Of course, the long-term duration of such contracts does not take into account the inflationary components of the increase in the normative monetary value of land, other force majeure circumstances or changes in legislation, etc.
 These and other facts and circumstances definitely affect both proof and enforcement in the field of judicial protection of the rights of the parties to the emphytheusis contract. It is for these reasons that the author notes that judicial practice is not as unambiguous as it would be desirable. In this regard, the work examines the practice of the Supreme Court, which is essentially final in nature. At the same time, the work conducts a legal analysis of changes in the current legislation of Ukraine in the field of land use during the current state of war.
 The author also analyzes the issue of the automatic extension of emphyteusis treaties, based on their termination after the introduction of martial law in Ukraine. In addition, the work draws attention to the presence of legislative gaps, which courts overcome at the expense of judicial law-making in the field of emphytheusis legal relations, in connection with which the author provides suggestions on ways to eliminate them.

Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak

Since 1983 Indonesia has carried out tax reforms where the tax payment procedure haschanged from official assessment to self-assessment system. Self-assessment system givesfull trust and responsibility to the taxpayer community to fulfill their tax obligations. Toincrease tax awareness is important in increasing state revenue. The services of tax officersare also very important in influencing taxpayers. Because the quality of service mustachieve the expected goal of increasing taxpayer satisfaction and taxpayer compliance. Theresearch method uses descriptive research methods through a quantitative approach. Thedata collection technique used in this study, namely primary data. Primary data is obtainedthrough questionnaire techniques that are distributed to individual taxpayers in the KPPPratama Cimahi area. And it will be tested using SPSS v.21. Theeresults of the study foundthat fiscus services have no effect on taxpayer compliance, tax understanding has aninfluence on taxpayer compliance, and risk preferences have no effect on taxpayercompliance.Keywords: Fiscus Ministry, Tax Understanding, Risk Preferences, Taxpayer Compliance

Sistem dan Prosedur Pembayaran Gaji dan Upah

The purpose of this research is to find out the systems and procedures for paying salaries and wages for employees of CV Citra Utama. The method of data analysis used in this study is to use descriptive comparative analysis, namely comparing the systems and procedures for paying salaries and wages applied in companies with systems and procedures for paying salaries and wages based on actual theory with elements of internal control. The results of the study stated that the implementation of systems and procedures for payment of salaries and wages did not reflect the elements of internal control

Peculiarities of calculating penalties for late payment of taxes and fees by organizations

Changes in tax legislation, which came into force on January 1, 2023, have affected many aspects of tax accounting for organizations. Together with the changes in the payment of taxes, the rules for penalties are also changing. The authors focused on Article 75 of the Tax Code of the Russian Federation regulating the procedure and terms for calculation, accrual, and payment of fines for failure to fulfill obligations to pay taxes, fees or insurance premiums. The mechanism of penalties calculation has not changed, but now they are accrued on the total amount of debt, formed on the unified tax account of the organization. Practical examples of calculating the amount of penalties in various situations are given.

JUDGE’S ATTITUDE TOWARDS THE MEDIATOR’S RECOMMENDATION REGARDING THE BAD FAITH PARTY AND MEDIATION FEES ISSUE

This article was the result of research in 2021 with normative research. The formulations of the problems are: 1) What is the consideration of the panel of judges on the recommendation of the mediator regarding the sanctions for payment of mediation fees for parties who are declared to have no good intentions; 2) What is the procedure for payment of mediation fees by these parties. The conclusions are: 1) There is no data on the mediator's recommendation regarding paying mediation fees. It is not immediately followed up if the panel of judges receives it. The judges continue to examine the recommendation of providing justice so that the defendant does not feel more burdened so that the recommendation is not included in the court’s product; and 2) The procedure for payment of mediation fees is carried out together with the accumulated principal costs of the case by complying with the principles of execution. This study advises the Supreme Court of the Republic of Indonesia that there should be a mechanism agreed upon by both parties to jointly consign the amount of money that is expected to be used in the mediation process

Framework and rethink of the Environmental Compensation Fund for the international seabed area

The present article addresses the system of the Environmental Compensation Fund proposed in the “Draft Regulations on Exploitation of Mineral Resources” by the International Seabed Authority (ISA). According to the documents released by the ISA, the fund aims to fill the liability gap in environmental pollution events resulting from activities in the international seabed area (the Area). Previous research has discussed the liability gap and proposed some approaches as solutions, but study of the fund is still an unexplored territory because of the absence of empirical evidence. Based on an analysis of the present regulations for the Area, this work identifies the function of the fund in covering the liability gap for environmental damage caused by the exploitation of the Area and the possible defects of this system in practice, paying particular attention to the financial regulations of ISA. The following viewpoints are put forward by this study: (1) the purpose of the fund should be limited to the scope of covering the liability gap; (2) the sources of the fund should be clarified, and sources that might increase the burden of ISA administration on the member states should be excluded; and (3) the payment procedures of the fund should be refined to meet requirements, such as speedy disbursement and full damage coverage.

Legal regulation of payment of membership fees in public associations.

The scientific article is devoted to the study of the legal regime and features of payment of membership fees in non-entrepreneurial societies. The specifics of the legal regulation of the payment of membership fees, concepts and types of membership fees according to the legislation of Ukraine have been analyzed. The author of the scientific work also analyzed the doctrinal approaches developed in this field of scientific research.
 The article analyzes the provisions on the payment of membership fees, as well as the agreement on the payment of membership fees. The specifics of paying membership fees based on the contract were determined, and the legal consequences of non-payment were analyzed.
 The author of the article proves that the payment of membership fees is mandatory, in connection with which non-fulfillment of the corresponding obligation entails such legal consequences as the exclusion of a member from the membership of a non-entrepreneurial society. A person who joins a non-entrepreneurial society voluntarily assumes the obligations stipulated by the statute or regulations, including the payment of membership fees, in return receives certain benefits depending on the type of statutory activity of the public association. Membership fees are used by a non-entrepreneurial society to implement the purpose and objectives of the activity, for which the relevant persons joined such a society.
 Current civil legislation in the field of non-entrepreneurial legal entities uses a dispositive approach to the procedure for paying membership fees, in connection with which their payment can be determined in the charters of public associations and on the basis of an agreement on the payment of membership fees. The legal nature of the agreement on the payment of membership fees is manifested in the fact that it is a bilateral accession agreement.
 Particular attention will be paid to the peculiarities of paying membership fees depending on the type of non-entrepreneurial society.
 The main types of membership fees are introductory, periodic, targeted and charitable. Membership fees can be money, securities, creative ideas. In case of non-payment of membership fees, such a method of liability as exclusion from the public association may be used.
 The possibility of local regulatory determination of the size and terms of payment of membership fees allows to establish an individual procedure for payment of membership fees, various benefits, and to exempt certain categories of persons from their payment.
 For the purpose of legal consistency in the terminology, it is advisable to use the concept of "membership contributions" as generic, and in the special sense to use the term "regular contributions";
 As a general rule, payment of membership fees is voluntary, however, in some cases, membership fees may be collected in a compulsory manner. The article supports the approach to the compulsory collection of membership fees as a requirement to fulfill an obligation.

PAYMENT SCHEME’S EFFECTIVENESS AMONG SELECTED PRIVATE HIGHER EDUCATION INSTITUTIONS IN NATIONAL CAPITAL REGION: BASIS FOR DEVELOPING STRATEGIC POLICY

The COVID-19 pandemic boosted the utilization of online payment schemes or methods, which has been proven very beneficial. It kept the economy running as well as school operations. In particular, Higher Education Institutions (HEIs) adopted online payment transactions to allow students to proceed with enrollment. Yet, this abrupt change directly affected the students and parents especially on the use of online payment procedures in paying tuition fees. In this study, the researcher aimed to assess the effectiveness of online payment methods based on the following criteria: cost-efficient, safety, ease of use and speed. Also, the researcher wanted to investigate if there was a significant difference between the profile of the respondents and the effectiveness of online payment methods. Using cluster sampling, 1,050 students and 1,050 parents from selected cities in National Capital Region (NCR) namely, Manila City, Quezon City, and Taguig City, were recruited. Based on the results, the profile composition of parent respondents was, they were between 41 to 50 years of age, all females, with family monthly income of P30,001 to P45,000 and P45,000 to P60,000, college graduates, and preferred to use credit card and debit card. Furthermore, student respondents were mostly at the age of 19 to 20 years old, all females, in 4th year college, and preferred to use credit card and mobile payments. As to the assessment of online payment methods, most of the respondents perceived the online payment methods in terms of cost-efficiency, safety, and ease of use to be very effective. As to the challenges and issues experienced by students and parents on online payment methods, the following were identified: unfamiliarity, disorientation, difficulty in validation and problems with online applications. As to finding the significant difference between the age of respondents and the effectiveness of online payment methods, a significant difference between age groups and cost efficient, safety, ease of use, and speed was posited. As to finding the significant difference between sex of respondents and the effectiveness of online payment method, results revealed that there was a significant difference between sex and cost efficient, ease of use and speed. However, no significant difference was found between sex and safety. This study recommends that school administrators should provide orientation to new and old students regarding the use of online payment methods. They should make online tutorials on downloading and use of online applications available since it is critical for the student and parents to adapt online payment methods. The accounting and cashier should have a clear, simple and easy to follow procedure for online payment transaction. It is highly suggested also that the accounting office lessens the days of validating the payment made by the students and they must have a system for it. The school should promote online payment transaction as it saves them resources from filing payment receipts and using facilities. In addition, the social distancing should be encouraged to avoid the spread of COVID-19 virus. This study has significant implications on the management system implemented by the higher education institution.

An IoT-based residential energy metering and protection system

The fairness of electricity services lies in the provider being able to deliver the expected quality power, and recover the returns on investment. Energy theft, metering lapses, billing errors, and cumbersome payment procedures constitute the bulk of the non-technical power losses and contribute majorly to the incapacity of electricity vendors to run a profitable business and serve customers effectively. A real-time approach has been identified as the innovative need at resolving the enumerated issues within the electricity value chain. This study is leveraging the Internet of Things (IoT) technology to propose an extended modelled system capable of providing real-time data management, residential power system control, and an interactive platform for vendors and consumers. The energy billing was modelled and developed from resourceful components. A website was developed with a user-friendly interface. The unique features of the system design are the possibility of customers loading their electricity credit online, and the supplier being able to lock or disconnect any defaulting customer remotely.

Sustainable construction by using novel frameworks using BIM, LEED, and Lean methods

Sustainable building projects gained momentum in the last decade, and the trend continues. It is important to explore the factors affecting the sustainable building delivery process for concentrating on these factors and pace up the sustainability approach. Building information modelling (BIM) has developed as the definitive technology for managing construction projects. BIM technology has features like accuracy and precision that helps in improving the quality of construction. Green building construction methods and Lean construction are the methods that help to improve sustainability and reduce waste generated during construction. In this article, the author would like to propose a methodological framework that comprises BIM, Green building methods, and Lean methods. After implementation author is hoping to optimize resource utilization, monitor, and measure the construction progress and construction payment procedures. The author is believing that after the implementation of the framework, a virtual environment is prepared which brings more accountability in resource usage and tracking of project progress. Work also highlights the differentiating aspects of sustainable building projects regarding project phases and makes recommendations about the timing of services, such as value engineering, constructability analysis, technology integration, and construction management. The author considers one case study of a residential building and prepared a 3D model using BIM. Further, the author put lean tools and LEED-based methodology to produce the standard operating procedure for the case study considered. Then, a virtual environment is prepared using the 3D model in BIM, and the methodology is considered. This environment was tested from time to time with the actual execution of the project to claim the validity of the proposed model.

Development of digitalization processes in the European Union: prospective experience for Ukraine

The article analyzes the current state of digitization of e-government, education and implementation of blockchain technologies in the field of public services in the European Union. Effective practices of digitalization development in the EU are singled out and directions for implementation of the EU experience in the sphere of public administration and education of Ukraine are proposed. The purpose of the article is to study the features of the development of digitalization in European countries for the implementation of the best experience in the system of digital provision of social and economic life of Ukraine, taking into account the needs of the post-war reconstruction of the state. Methodology. In the process of researching the experience of the EU in the field of digitization of the socio-economic life of the community, general scientific methods of cognition were used, namely: methods of analysis and synthesis to analyze the main trends in the development of digitalization in the EU and individual member states; comparison – to compare the functionality of mobile applications and web resources on e-government; content analysis - to assess functionality, advantages and disadvantages of services, regulatory mechanisms in the field of digitization; generalization - for the formation of recommendations regarding the implementation of the best experience in digitalization in the EU to Ukrainian realities. The results. It has been proven that the main advantages of digitalized public services in the EU over Ukrainian services are a much wider range of functions and opportunities for receiving public services online, as well as in the number of various mobile applications that make it possible to digitize almost all the main relationships in the "state-citizen- state". The expediency of applying procedures for automatic tax payment and VAT reimbursement by creating smart contracts on the Diya service has been substantiated, proposals have been developed for the implementation of blockchain technologies in the system of electronic governance and health care of Ukraine, vectors for the implementation of the principles of gamification of the educational process in order to train highly qualified specialists have been proposed and development of post-war state reconstruction projects.

Analysis of changes in the payment procedure during martial law

Analysis of changes in the payment procedure during martial law

ANALISIS KEMUDAHAN MELAKUKAN PEMBAYARAN, ABILITY TO PAY DAN KEPATUHAN PEMBAYARAN IURAN PESERTA MANDIRI JAMINAN KESEHATAN NASIONAL: STUDI PADA PESERTA MANDIRI BPJS KESEHATAN KANTOR CABANG MAGELANG (2020

This study aims to analyze the ease of making payments, ability to pay and compliance with making payment of the individual participant National Health Insurance (JKN-KIS) in the BPJS Kesehatan Magelang. This research, it is hoped that it will be able to contribute to BPJS Kesehatan regarding matters and ideas to form a strategy which can increase the collectability of JKN-KIS premium payment contributions, especially for the individual participant segment. This research belongs to the type of quantitative descriptive research. The data used in this study are primary data and secondary data. The data were collected through distributing questionnaires given to 400 individual participants BPJS Kesehatan. The data collection method in this study used a questionnaire using a Likert scale. The data that has been collected through distributing questionnaires, then testing the instrument. Where, the instrument test consists of validity and reliability tests. Researchers in this study took samples using purposive sampling technique, specifically for individual participants BPJS Kesehatan. This research uses quantitative descriptive analysis by calculating the average (mean).
 The results of the analysis show that the ease of making payments shows the dimensions mean high category in all dimensions, so it can be concluded that the participants are very easy to make contribution payments with the payment mechanisms and procedures and channels provided by BPJS Kesehatan. The results analysis of the ability to pay and the results analysis of compliance with making payments show the dimensions mean value of the low category in all dimensions. That it needs to receive special attention from BPJS Kesehatan so the ability and compliance in paying contributions will increase.