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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum JURNAL PENDIDIKAN TAMBUSAI JURNAL ILMIAH LIVING LAW Jurnal Riset Bisnis dan Investasi Jurnal Aplikasi Akuntansi Jurnal Pajak dan Keuangan Negara (PKN) LEGAL BRIEF Jurnal Ekonomi KIAT Educoretax Administrative and Environmental Law Review Journal of Legal and Cultural Analytics (JLCA) Indonesia Law Reform Journal (ILREJ) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Indonesian Journal of Applied and Industrial Sciences (ESA) Priviet Social Sciences Journal Journal of Contemporary Law Studies The International Journal of Financial Systems Activa Yuris: Jurnal Hukum Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia Accounting Analysis Journal Siyasah Dusturiyah: State Law Review Jurnal Hukum dan Sosial Politik
Kartiko, Nafis Dwi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Reassessing the Matching Principle’s Relevance in Recognizing Staff Bonus Expenses in Corporate Tax Disputes Kartiko, Nafis Dwi; Amrie Firmansyah; Abdul Al-Malik Al-Muluk
Siyasah Dusturiyah: State Law Review Vol. 1 No. 3 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

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Abstract

This study aims to analyze the application of the matching principle in the context of tax disputes related to the charging of employee bonus costs and to assess the appropriateness of recognizing these costs as deductible expenses based on positive tax law in Indonesia. This study uses a normative-dogmatic legal approach that aims to interpret, explain, and systematize positive legal norms governing the recognition of tax expenses in the application of the matching principle.  The results of the study show that the recognition of bonus expenses as accrued expenses better reflects economic substance than recognition as provisions, because the payment obligation has arisen from employee services that have been provided and can be reliably measured. This approach is in line with the substance over form principle, which places economic reality above administrative form. The court ruled that the obligation to pay bonuses had fulfilled the elements of certainty in terms of amount and recipient and was supported by evidence of payment realization and Article 21 tax deductions in the following year.
Tax Amnesty and the Evidentiary Standards of Ownership Transfer in Indonesian Corporate Tax Litigation Kartiko, Nafis Dwi; Alex Oktobertus Pandapotan Gultom
Siyasah Dusturiyah: State Law Review Vol. 1 No. 3 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

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This study aims to analyze the role of tax amnesty in determining the standard of proof for asset ownership-transfer in corporate tax disputes in Indonesia, and analyze the implications of the tax amnesty policy on the implementation of state authority in the fiscal sector based on the principles of Indonesian constitutional law. Using a legal-normative method with a conceptual, statutory, and case study approach, it examines Tax Court Decision Number PUT-010465.12/2024/PP/M.XXA/2025. The results of the study show that tax amnesty not only functions as an administrative mechanism, but also as a declarative evidence tool that influences judicial assessments of share ownership transfers that are not fully reflected in formal documents. The court ruling confirms that although the Tax Amnesty Certificate does not have constitutive force, the document can be used to prove the economic substance of the transaction and the taxpayer's good faith in the asset ownership process. This study contributes to the expansion of understanding regarding the standard of proof in corporate tax litigation by positioning tax amnesty as a legal instrument that balances formal validity and material truth.
Dispute Resolution Of "Supreme" Brand Rights: (Study of Review Decision Number 37 Pk/Pdt. Sus-Hki/2023) Kartiko, Nafis Dwi; Soegiono, Samuel Putra; Rohman, Mohammad Syafi'ur; Tedjokusumo, Dave David; Siswanto, Carissa Amanda
Jurnal Hukum dan Sosial Politik Vol. 2 No. 3 (2024): Agustus: Jurnal Hukum dan Sosial Politik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jhsp-widyakarya.v2i3.3246

Abstract

In an era of globalization that has a significant impact on industry and commerce, trademark rights disputes are a crucial issue that needs serious attention. One trademark rights dispute that has attracted attention is the case of "Supreme," which is the focus of this study by detailing the Review Decision Number 37 PK/PDT. SUS-HKI/2023. This dispute involves companies with the trademark "Supreme," and its resolution has an important impact on trademark law in Indonesia. This research aims to dig deeper into the resolution of trademark rights disputes through these case studies. Analysis of court decisions, judges' considerations, and the legal basis used will provide a more comprehensive understanding of the trademark dispute resolution mechanism in Indonesia. Through this search, it is expected to find significant contributions to the development of trademark rights regulations and dispute resolution at the national level. This research uses normative juridical method with statutes approach, conceptual approach and case approach. The result of this research is that the trademark dispute resolution process in Indonesia follows predetermined legal steps, starting from filing a lawsuit in the District Court, continuing with the cassation process in the Supreme Court, and can reach the review stage in the Supreme Court if necessary. This approach reflects Indonesia's seriousness in handling brand disputes fairly and efficiently. The study also emphasizes the importance of good faith in the trademark registration process.
Dampak Hilirisasi Industri Manufaktur Terhadap Pertumbuhan Hijau Inklusif Mu’min, M. Silahul; Kartiko, Nafis Dwi; Anam, Muhammad Syariful
Jurnal Ekonomi KIAT Vol. 36 No. 2 (2025): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2025.25093

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh hilirisasi industri manufaktur di Kalimantan terhadap pertumbuhan hijau yang inklusif. Desain/Metodologi/Pendekatan: Dengan menggunakan data dari Badan Pusat Statistik dan menerapkan konsep inclusive green growth (IGG), penelitian ini membagi pertumbuhan tersebut ke dalam tiga dimensi: ekonomi, sosial, dan lingkungan, yang diukur melalui 17 variabel. Penelitian ini mengadopsi metode normalisasi Minimum-Maksimum untuk data, sehingga memungkinkan perbandingan yang setara antarvariabel. Penelitian ini menggunakan metode regresi panel untuk mengestimasi pengaruh kebijakan hilirisasi manufaktur terhadap pertumbuhan hijau inklusif di Pulau Kalimantan. Temuan: Hasil dari penelitian ini menunjukkan variasi signifikan antarprovinsi dalam pencapaian IGGI. Analisis regresi yang dilakukan menunjukkan bahwa meskipun hilirisasi berpotensi mendukung pertumbuhan hijau, faktor-faktor lain seperti kondisi ekonomi dan sosial daerah juga berperan penting. Temuan ini menegaskan perlunya kebijakan yang terintegrasi yang tidak hanya fokus pada hilirisasi tetapi juga pada peningkatan sosial dan pengelolaan lingkungan untuk mencapai pertumbuhan yang berkelanjutan dan inklusif. Keterbatasan dan Implikasi Penelitian: Keterbatasan proksi hilirisasi (dummy) dan ketersediaan data dapat memengaruhi generalisasi; riset lanjut perlu indikator hilirisasi yang lebih granular serta evaluasi kausal jangka panjang lintas-sektor. Implikasi Praktis: Kebijakan hilirisasi berperan sebagai mekanisme kondisional yang menentukan apakah industrialisasi manufaktur mampu mendorong pertumbuhan hijau inklusif, sehingga implementasinya perlu diintegrasikan dengan regulasi lingkungan, investasi teknologi bersih, dan disesuaikan dengan karakteristik provinsi di Kalimantan. Orisinalitas/Nilai: Studi regional pertama yang menggabungkan indeks IGG komposit dan interaksi kebijakan hilirisasi-manufaktur di Kalimantan untuk menilai dampak keberlanjutan yang inklusif.
Co-Authors Abdul Al-Malik Al-Muluk Agustin Widjiastuti Alex Oktobertus Pandapotan Gultom Amanta, Hafiz Putra Amrie Firmansyah Anam, Muhammad Syariful Astrid Athina Indradewi Boong, Vicariya Retnowati Fajar Sugianto Gultom, Alex Oktobertus Pandapotan Hanunisa, Salma Zhafira Ismi Fathia Rachmi, Ismi Fathia Mohamad Heykal Mu’min, M. Silahul Riandoko, Riko Rohman, Mohammad Syafi'ur Sanjaya, Niki Siswanto, Carissa Amanda Soegiono, Samuel Putra Stilia, Lilian Yuniar Tedjokusumo, Dave David Tokuyama , Shintaro Yuni Priskila Ginting