Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights

Uyar, Ali; Bani‐Mustafa, Ahmed; Nimer, Khalil; Schneider, Friedrich; Hasnaoui, Amir

doi:10.1016/j.techfore.2021.121125

Cited by 17 publications

(8 citation statements)

References 65 publications

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“…For Indonesian citizens who have rights and obligations over joint land, they have rights according to their share of the joint land because they are part of the joint land owners so they have obligations, for example, to pay land tax, besides that, they have rights to the building because they own the apartment unit, and must pay building taxes. [10] Foreign citizens, do not have rights to their land because foreigners cannot own land with building use rights, so legally there is no obligation for them to pay land tax, besides that, they have rights to buildings because they are owners of apartment units and own obligation to pay building tax. Therefore, to create a balance between Indonesian citizens and foreign citizens, the author considers that there needs to be special regulations regarding the use of ownership rights for apartment units built on building property rights in Ministerial regulations or the Articles of Association and Bylaws of the Owners' Association.…”

Section: The Effect Of Ownership Of Ownership Rights On Flat Units Bu...mentioning

confidence: 99%

Ownership of Apartment Unit Ownership Rights Over Building Use Rights by Foreigners in Indonesia

Israhadi,

Windraji

2023

Proceedings of the 3rd Multidisciplinary International Conference, MIC 2023, 28 October 2023, Jakarta, Indonesia

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This text will examine the ownership of apartment units on Building Use Rights land for foreigners as a strengthening of the principle of horizontal separation. Ownership of such apartment units for foreigners does not include the land. This research uses a normative juridical study strategy. The outcomes show that currently in national land law foreigners are allowed to have ownership rights to apartment units built on Building Use Rights. Such arrangements are based on the principle of land ownership in Indonesia which adopts customary law, namely the principle of horizontal separation. Horizontal separation teaches that land ownership is not necessarily the owner of the plants growing on the land. For foreigners who have ownership rights to apartment units above Building Use Rights, this does not include joint land ownership. Joint land ownership is only given to Indonesian citizens. As a result, there is an imbalance of rights and obligations between Indonesian citizens and foreigners regarding apartment ownership. Foreigners who do not have rights to shared land can enjoy all the facilities of an apartment like Indonesian citizens. There needs to be special regulations regarding ownership rights for apartment units over building use rights for foreigners so that there is a balance of rights and obligations between Indonesian citizens and foreigners.

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Section: The Effect Of Ownership Of Ownership Rights On Flat Units Bu...mentioning

confidence: 99%

Ownership of Apartment Unit Ownership Rights Over Building Use Rights by Foreigners in Indonesia

Israhadi,

Windraji

2023

Proceedings of the 3rd Multidisciplinary International Conference, MIC 2023, 28 October 2023, Jakarta, Indonesia

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“…The use of trademarks in the business world is crucial in protecting intellectual property rights and preventing unhealthy competition. [1] However, trademark conflicts often arise when a proposed trademark bears similarities in essence or entirely to an existing trademark. This issue raises legal questions that require in-depth analysis.…”

Section: Introductionmentioning

confidence: 99%

Legal Analysis of the Use of Trademarks that have Similarities at Their Core or Entirely (A Study of Decision Number 55/Pdt.Sus-HKI/Merek/2022/PN Niaga Jkt.Pst)

Suparno,

Hernowo

2023

Proceedings of the 3rd Multidisciplinary International Conference, MIC 2023, 28 October 2023, Jakarta, Indonesia

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The legal consequences of the use of trademarks that have similarities at their core in Decision Number 55/Pdt.Sus-HKI/Trademark/2022/PN Niaga Jkt.Pst, as viewed through Law No. 20 of 2016 concerning Trademarks and Geographical Indications, were the subject of this study. The research conducted by the author was of a normative legal nature, using a literature review to explain the research findings with relevant literature. The approach used by the author was a legislative approach, particularly focusing on Law Number 20 of 2016 concerning Trademarks. The conclusion of this research is that the legal consequences of using trademarks that have similarities at their core, in this case, align with the plaintiff's claim, stating that the legitimate owner and user of the trademark in question is PT. Supra Usadhatama, and the registration of the trademark "PROVIT-C" under the name of PT. Mahakam Beta Farma should be rejected because it bears similarities at its core to the trademark "PRO-FIT."

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“…The creative economy can be evaluated not only from an economic point of view but also in terms of its cultural dimensions. [2] These days, the innovative thoughts that arise are obtained from neighborhood provincial insight. This implies that nearby insight decides the bearing of the advancement of the imaginative economy in Indonesia.…”

Section: Introductionmentioning

confidence: 99%

Marketing Strategy for UMKM Products Through the Use of Digital Marketing in The East Ungaran District Community of Leyangan Quail Egg Breeders

Meirinaldi

2023

Proceedings of the 3rd Multidisciplinary International Conference, MIC 2023, 28 October 2023, Jakarta, Indonesia

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This kind of exploration is distinct examination and utilized subjective and theoretical methodologies. Finishing up was completed utilizing a logical technique connected with the exploration point, specifically Showcasing Procedure for MSME Items Using Computerized Promoting for Leyangan Quail Egg Ranchers, East Ungaran Locale. This examination came about the significance of the job of computerized advertising through WhatsApp, Instagram, and Shopee for current business advancement. With the computerized showcasing idea, the type of advancement did is at this point not a one-way methodology yet has turned into a two-way relationship. Using the Internet to meet one's day-to-day needs offers numerous advantages and conveniences for consumers. Simplicity of item search, effectiveness, and markdown advancements. Business entertainers who can carry out advanced showcasing cause the market to develop and the items offered become more shifted. Be that as it may, there are as yet numerous miniature business entertainers who are near creating. They stay hesitant to do computerized advertising where business entertainers just offer their items to buyers who are close by or sit tight for customers who end up going through their market region. Maintaining a business by using web access and promoting carefully is an unequivocal and required step for business entertainers to dominate to interface with clients and potential clients all the more rapidly and without any problem. Digital marketing and other market updates are important innovations that MSME players need to keep their businesses afloat.

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Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights

Cited by 17 publications

References 65 publications

Ownership of Apartment Unit Ownership Rights Over Building Use Rights by Foreigners in Indonesia

Ownership of Apartment Unit Ownership Rights Over Building Use Rights by Foreigners in Indonesia

Legal Analysis of the Use of Trademarks that have Similarities at Their Core or Entirely (A Study of Decision Number 55/Pdt.Sus-HKI/Merek/2022/PN Niaga Jkt.Pst)

Marketing Strategy for UMKM Products Through the Use of Digital Marketing in The East Ungaran District Community of Leyangan Quail Egg Breeders

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