Analisis penerapan prinsip substance over form dalam penentuan status beneficial owner atas transaksi pembayaran bunga sebagai upaya pencegahan penyalahgunaan perjanjian Penghindaran Pajak Berganda (P3B) Indonesia-Belanda: studi kasus putusan PT X = Analysis of the application of the substance over form principle in determining beneficial owner status in interest payment transactions as an effort to prevent abuse of the Indonesia-Netherlands tax treaty: case study of X Company

Identifikasi Pemilik Manfaat sebagai Subjek Pajak dan Penanggung Pajak Berdasarkan Peraturan Perundang-undangan di Bidang Pajak Penghasilan = Identification of Beneficial Owner as Tax Subject and Tax Insurer Based on Laws and Regulations in the Field of Income Tax

Pengungkapan Beneficial Owner dalam Rangka Pencegahan Manipulasi Pasar di Pasar Modal Indonesia (Studi Kasus PT Sekawan Intipratama Tbk.) = Beneficial Owner Disclosure to Prevent Market Manipulation in Indonesian Capital Market (Case Study of PT Sekawan Intipratama Tbk)

Implikasi Kewajiban Pelaporan Ultimate Beneficial Owner oleh Perseroan Terbatas di Indonesia (Berdasarkan Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas) = Implications of Ultimate Beneficial Owner Reporting Obligation by Limited Liability Companies in Indonesia (Based on Law Number 40 of 2007 Concerning Limited Liability Companies)

Perlindungan terhadap notaris atas kebenaran surat pernyataan kepemilikan manfaat penghadap dalam menerapkan prinsip mengenali pemilik manfaat pada Badan Hukum Perseroan Terbatas = Protection towards notary on the verity of the beneficial ownership statement letter fom the clients in implementing beneficial owner recognizition principle within legal persons