Principle Of Substance Research Articles

THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK

The article assesses the transaction of contributing a trademark created during business activity to a newly established company in the context of the principle of the advantage of substance over form and applicable tax law provisions. In order to build the value and structure of their assets in the balance sheet and act against the principle of substance over form, enterprises separate and contribute economic resources that do not meet the definition of assets to newly established companies. Literature studies and analysis of legal acts were used to achieve the assumed goal, and a study of a selected real case of a transaction of separating one's own trademark and its contribution to a daughter company in order to improve the property and financial situation was carried out. The analysis of the case study indicates actions against the principle of the advantage of content over form and, thus, the principle of a faithful image. In order to improve the property and financial situation, the company's management board activated a trademark created during its operations by separating it and contributing it to a daughter company and thus falsified the picture of the property and financial situation of the enterprise presented in the reports, exposing their addressees to the consequences of incorrect decisions.

Following Ernst Haeckel: The “Monistic Ethics” of Heinrich Schmidt

The article scrutinizes the ethical conception of Heinrich Schmidt (1874–1935), a student of “German Darwin” Ernst Haeckel. Haeckel was not only an eminent champion of Darwinism, but also a philosopher who created a universal evolutionism, or “monism”. Haeckel’s doctrine is founded on the concept of evolution as a universal phenomenon, including everything from inorganic matter to the human beings. He believed in the unity of body and soul, as well as in the unity of spirit and matter. The acceptance of substantial monism as a scientific metamethodology and the basis of a new Weltanschauung was accomplished by Haeckel’s philosophical achievement. Haeckel united matter, energy and psychoma (i. e. world soul) into the trinity of substance, thus covering all the basic physical and mental properties within the framework of one doctrine. All three elements correspond with the certain laws of conservation: the conservation of matter, energy, and psychoma or Empfindung (i. e. perception). To Haeckel, his monistic perspective reconciles the “old” disputes between materialism, energy and panpsychism. Schmidt, Haeckel’s immediate student, tried to further develop Haeckel’s philosophy and proposed an integral monistic doctrine. Schmidt proceeded from Haeckel’s principle of substance, leading to the idea of material evolution towards ever greater perfection and, consequently, the emergence of the human mind and associated with it infinitely self-improving science and culture. Accordingly, the moral (the good) is what leads to the preservation and improvement of existence. The evolution of human society follows the direction of “the good”, understood as harmony, while “evil” is the absence of harmony. He expressed this idea in his main ethical work The Search for Harmony in Monistic Ethics. In his later writings, Schmidt made efforts to adapt monist ethics to the ideology of National-Socialism. The failure of those attempts is a historical and philosophical argument in favor of the concept of the fundamental incompatibility of Haeckeliantype monism and Nazism.

Evaluating Indonesia's Presumptive Tax Policy on Accountant Professional Services

There is no disagreement about accountants' expertise in bookkeeping. Initially, the assumed tax policy was meant to alleviate bookkeeping requirements for small and medium-sized businesses that were unable to do so. However, why does the accounting profession benefit from not performing bookkeeping if it has a specific gross revenue? This issue encourages authors to evaluate Indonesia's presumptive tax regulations for accountants' professional services. The objectives of this research are to ascertain why accountants employ Net Income Calculation Norms to determine their income taxes, to assess presumptive tax policies through the perspective of tax collection principles, and to explore more suitable presumptive tax policies for the accounting profession. This study applies a qualitative method, collecting data through in-depth interviews. The findings indicate that the accounting profession's presumptive tax policy fulfills the concept of ease of administration for taxpayers but not the principle of substance over form or revenue productivity. The government should deregulate the policy of Net Income Calculation Norms for Accountant Professional Services so that it maintains consistency with the policy objective of providing presumptive taxation to taxpayers with a certain gross sale.

The Theological Ontology of Leontius of Byzantium and the Circumscribability Argument in the Iconophile Polemics

The theological contribution of Leontius of Byzantium played a crucial role in adapting the notions of substance and hypostasis from their original Trinitarian to a Christological context. The Leontian concepts, such as enhypostasized substance, distinction between the principle of substance and mode of existence, as well as “relational” ontology of reversed unions and distinctions at the levels of substances and hypostases was adopted by Maximus the Confessor and John of Damascus in their polemical application of Neo-Chalcedonian Christology, as well as the by the Iconophiles of the Second Iconoclasm in support of the circumscribability of Christ.

Analisis Sengketa Pajak Pertambahan Nilai Atas Non Funded Income Pada Pengusaha Jasa Perbankan

This study analyzes Value Added Tax disputes on Non-Funded Income at Banking Service Entrepreneurs with a case study of the Supreme Court Reconsideration Decision Number 628/B/PK/PJK/2019 to find out how the Judge decided the dispute. The research method used is juridical normative with statutory, case, and analytical approaches. The data used are laws, Judges' Decisions, and Doctrine. The data were collected by means of document studies, the results of data processing were narrated descriptively with the IREAC law application model: Issues, Rules, Evidence, Application, Conclusion. The results of the research are the tax authorities' opinion that the Selling Agent Fee-Invest Services-Services Priority account as the name implies is income from sales agent service fees as Non-Funded Income which is an object of VAT, Judges based on the evidence in court argued that the account was for banking services that were not objects VAT. In determining taxes, tax authorities are based on formal principles, while judges are based on material principles or the principle of substance over the form. Judges' decisions that are legally enforceable are still a material source of law, and should be used as a consideration for the tax authorities in determining taxes for similar cases so that they do not become tax disputes that must be resolved through acting legal measures that require time, effort and other resources.

IMPLEMENTASI KONSEP BENEFICIAL OWNER ATAS PEMANFAATAN TAX TREATY INDONESIA-BELANDA (STUDI SENGKETA PAJAK TERKAIT PEMBAYARAN BUNGA)

The Indonesia-Netherlands Tax Treaty is widely used by multinational corporations to avoid tax. The most crucial matter is how to determine the beneficial owner status, which is one of the requirements in the use of the Tax Treaty between Indonesia and the Netherlands. The main issue that becomes a problem is that the definition of beneficial owner is not clearly regulated in the Tax Treaty between Indonesia and the Netherlands. Therefore, disputes regarding the determination of the beneficial owner often occur. The attitude of judges in Indonesia on this matter is inconsistent. In certain decisions, the judge uses the principle of Substance Over Form and overrides formal evidence in the form of a Domicile Certificate. However, in another decision, the judge views the Domicile Certificate (SKD) as a reference without considering substantive facts. In another ruling, the judge used Dutch law to determine the beneficial owner status and override domestic legal provisions

IMPLEMENTATION OF THE BENEFICIAL OWNER CONCEPT FOR THE UTILIZATION OF THE INDONESIAN-NETHERLANDS TAX TREATY

The Indonesia-Netherlands Tax Treaty is widely used by multinational corporations to avoid tax. The most crucial matter is how to determine the beneficial owner status, which is one of the requirements in the use of the Tax Treaty between Indonesia and the Netherlands. The main issue that becomes a problem is that the definition of beneficial owner is not clearly regulated in the Tax Treaty between Indonesia and the Netherlands. Therefore, disputes regarding the determination of the beneficial owner often occur. The attitude of judges in Indonesia on this matter is inconsistent. In certain decisions, the judge uses the principle of Substance Over Form and overrides formal evidence in the form of a Domicile Certificate. However, in another decision, the judge views the Domicile Certificate (SKD) as a reference without considering substantive facts. In another ruling, the judge used Dutch law to determine the beneficial owner status and override domestic legal provisions.

Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia

Dealing with the practice of tax avoidance in general, many countries have compiled and implemented their own general anti-avoidance rules (GAAR). This research aims to explore the potential of statutory GAAR in handling tax avoidance practices in Indonesia and SAAR formulas that are suitable for the Indonesian context. This qualitative research employed a case study approach. Results show that the application of SAAR and the principle of substance over form in Indonesia cannot yet be applied properly; thus GAAR is needed. It is expected that the implementation of statutory GAAR can accommodate the limitations of regulators in light of unknown and future tax avoidance schemes..
 Keywords: Tax-avoidance, tax planning, specific anti avoidance rule (SAAR), international tax

PENGOLAHAN DAN ANALISIS DATA LEBIH BAYAR DAN KURANG BAYAR DANA BAGI HASIL SUMBER DAYA ALAM (LK BA-BUN 999.05 TA 2012-2016)

This study aims to find out whether recognition, recording, summarizing and reporting of receivables (LB) and obligations (KB) Sharing Revenue Fund - Natural Resources (DBH SDA) is in accordance with the applicable source documents and Government Accounting Standards (SAP) through a descriptive analysis approach. The results of the study can be concluded that there is a transition period on the basis of accounting in recording LB and KB DBH SDA, namely the transition from the Cash Toward Accrual (CTA) basis to the Accrual basis. And also there is a transfer of accounting principles in the recognition and recording of LB and KB DBH SDA, namely from the principle of substance over form to the principle of formality. In addition, it is known that the payment period for LB DBH SDA is faster than payment for KB DBH SDA.

ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MAKLON DAN HARGA POKOK PRODUKSI SECARA MENYELURUH (STUDI KASUS PADA ICYLAND APPAREL)

This research aims to know the implementation of generally accepted accounting principles of substance over form of the village’s financial management and the impact of not satisfy the principle of substance over form against the trend of lapses in Financial Management Kalimadu Jember Regency Village. This research is qualitative research in methods of case studies. Primary data obtained by the method of in-depth interview to some villagers. The secondary data were directly obtained from the Government of the Kalimadu Village. The validity test was using the technique of triangulation of Data sources. The results showed that the substance over form principle wasn’t applied in every process of financial management of the village. This is impacting on the quality of the financial report of the Kalimadu village of unaccountable and could not be accounted for so that gave rise to the existence of the lawsuit to the village head and village treasurer.
 Keywords: Cost of Goods Sold, Production Cost, Cost

Principle of Substance Over Form and Recharacterization of Transaction ―Regarding the Interpretation of Fundamental Law of National Taxation Art. 14

Principle of Substance Over Form and Recharacterization of Transaction ―Regarding the Interpretation of Fundamental Law of National Taxation Art. 14

The Swiss court's approach to beneficial ownership

Following the conclusion of the agreement between Switzerland and the United States on the request for information from the Internal Revenue Service, the Swiss Federal Administrative Court (SFAC) has determined in a number of cases whether US persons were the beneficial owners of structures, in particular, Liechtenstein foundations, Liechtenstein Anstalts and irrevocable or revocable trusts. Based upon the principle of substance over the form, the concept of ‘beneficial owner’ refers to the economic reality as opposed to the legal from. As ruled by the SFAC, it is crucial to examine whether the founder or beneficiary of the structure ‘plays by the rules of the entity’.

Abuse of rights in Community law: A principle of substance or merely rhetoric?

Abuse of rights in Community law: A principle of substance or merely rhetoric?

On the principle of substance stability and thermodynamic feedback in hierarchic systems of the bio-world

The creation of structural hierarchies in open natural biosystems within the framework of quasi-closed systems is investigated by the methods of hierarchic thermodynamics (thermostatics). During the evolution of natural open systems, every higher hierarchic level j appears as a consequence of thermodynamic self-organization (self-assembly) of the structures of the lower (j-1)-th level. Such a self-assembly proceeds as a result of stabilization of the j-th level. This is related to the Gibbs' (Helmholtz') specific function of formation of the structure of the j-th level tending to a minimum. As a result of action of the principle of substance (matter) stability, the structures of the j-th level are enriched with less stable structures of the (j-1)-th level in the course of evolution. This provides a thermodynamic feedback between the structures of the higher j-th level and lower (j-1)-th level, thus preventing full structural stabilization of the j-th level and causing "thermodynamic rejuvenation" of biosystems. The latter enhances "thermodynamic" deceleration of evolution and practically unlimited maintenance of life. Examples of quantitative correlations are provided that call for further application of the substance stability principle to living and nonliving hierarchic structures.