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"[ABSTRAKBusiness Transfer adalah salah satu bentuk corporate action yang banyak terjadi di antarakalangan pengusaha di dalam prakteknya dewasa ini. Ketentuan Undang-undang Nomor 40Tahun 2007 tentang Perseroan Terbatas (Undang-undang Perseroan Terbatas) tidak mengatursecara tegas mengenai Business Transfer, namun mengatur mengenai pemisahan yangmemiliki kesamaan unsur-unsur dengan statu Business Transfer. Walaupun demikian,pengaturan mengenai pemisahaan di dalam Undang-undang ini masih sangat terbatas, danbelum ada suatu peraturan pelaksanaan terkait pelaksanaan pemisahan oleh suatu PerseroanTerbatas. Penelitian hukum ini mengemukakan dan berusaha meneliti tiga pokok'permasalahan, yakni: (i) apakah pelaksanaan Business Transfer dapat dianggap sebagai suatupemisahan menurut Undang-undang Perseroan Terbatas; (ii) Bagaimanakah tata carapelaksanaan pemisahan menurut Undang-undang Perseroan Terbatas; dan (iii) apakahpelaksanaan Business Transfer oleh suatu perseroan terbatas, yakni PT. SSAT telahmemenuhi ketentuan mengenai pemisahan yang diatur di dalam Undang-undang PerseroanTerbatas. Dengan menggunakan metode penelitian normatif untuk menjawab pokok-pokokpermasalahan diatas, dapat diketahui bahwa pada hakikatnya pelaksanaan suatu BusinessTransfer dapat dipandang sebagai pemisahan. Dengan mendasarkan pada Undang-undangPerseroan Terbatas, pelaksanaan suatu pemisahan harus memenuhi ketentuan Pasal 127iuncto Pasal 87 ayat (l) mengenai pengambilan keputusan secara musyawarah mufakat danPasal 89 Undang-undang Perseroan Terbatas ketentuan mengenai kuorum Rapat UmumPemegang Saham. Sedangkan berdasarkan penelitian empiris yang dilakukan terhadapBusiness Transfer yang dilakukan oleh PT. SSAT, dicapai kesimpulan bahwa pelaksanaanyabelum memenuhi syarat-syarat prosedural dari pemisahan yang diatur di dalam UndangundangPerseroan Terbatas. Ketiadaan pengaturan yang menyeluruh mengenai pemisahan didalam prakteknya dapat menimbulkan kerancuan dan potensi diabaikannya kepentinganpihak ketiga.

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ABSTRACTBusiness Transfer is one of corporate action which often occurred in the midst ofentrepreneurs as of late. The provisions under Law Number 40 Year 2007 on LimitedLiability Company (Company Law) does not regulate expressly about business transfer, onlyspin-off which may seem to have similar traits to a business transfer. However, provisionsrelated to spin-off under the Company Law is also still very limited, and there has been noimplementing regulation on spin-off issued by the Government. This legal research focuseson three issues, which are: (i) whether a business transfer can be deemed as a spin-off underthe Company Lawl' (ii) how is a spin-off canied out under the Company Law1' and (iii)whether the performance of a business transfer by a company named PT. SSAT has beencarried out in accordance to the provisions concerning spin-off under the Company Law.Using a normative method to obtain answers to the abovementioned issues, it is found thatprincipally, a business transfer can be deemed as a spin-off. Based on the Company Law, thecanying out of a spin-off must be made in accordance to Article 127 concurrently withArticle 87 Paragraph (1) conceming the passing of a resolution based on consensus andArticle 89 of the Company Law concerning the quorum of a General Meeting ofShareholders. On the other hand, an empirical research on the carrying out of a businesstransfer by PT. SSAT proves that its performance was not made in accordance to theprocedural requirements of a spin-off under the Company Law. The absence of a thoroughregulation on spin-off in its practice may very well cause ambiguity and potentially causeuncertainty towards the interests of third parties.;Business Transfer is one of corporate action which often occurred in the midst ofentrepreneurs as of late. The provisions under Law Number 40 Year 2007 on LimitedLiability Company (Company Law) does not regulate expressly about business transfer, onlyspin-off which may seem to have similar traits to a business transfer. However, provisionsrelated to spin-off under the Company Law is also still very limited, and there has been noimplementing regulation on spin-off issued by the Government. This legal research focuseson three issues, which are: (i) whether a business transfer can be deemed as a spin-off underthe Company Lawl' (ii) how is a spin-off canied out under the Company Law1' and (iii)whether the performance of a business transfer by a company named PT. SSAT has beencarried out in accordance to the provisions concerning spin-off under the Company Law.Using a normative method to obtain answers to the abovementioned issues, it is found thatprincipally, a business transfer can be deemed as a spin-off. Based on the Company Law, thecanying out of a spin-off must be made in accordance to Article 127 concurrently withArticle 87 Paragraph (1) conceming the passing of a resolution based on consensus andArticle 89 of the Company Law concerning the quorum of a General Meeting ofShareholders. On the other hand, an empirical research on the carrying out of a businesstransfer by PT. SSAT proves that its performance was not made in accordance to theprocedural requirements of a spin-off under the Company Law. The absence of a thoroughregulation on spin-off in its practice may very well cause ambiguity and potentially causeuncertainty towards the interests of third parties., Business Transfer is one of corporate action which often occurred in the midst ofentrepreneurs as of late. The provisions under Law Number 40 Year 2007 on LimitedLiability Company (Company Law) does not regulate expressly about business transfer, onlyspin-off which may seem to have similar traits to a business transfer. However, provisionsrelated to spin-off under the Company Law is also still very limited, and there has been noimplementing regulation on spin-off issued by the Government. This legal research focuseson three issues, which are: (i) whether a business transfer can be deemed as a spin-off underthe Company Lawl' (ii) how is a spin-off canied out under the Company Law1' and (iii)whether the performance of a business transfer by a company named PT. SSAT has beencarried out in accordance to the provisions concerning spin-off under the Company Law.Using a normative method to obtain answers to the abovementioned issues, it is found thatprincipally, a business transfer can be deemed as a spin-off. Based on the Company Law, thecanying out of a spin-off must be made in accordance to Article 127 concurrently withArticle 87 Paragraph (1) conceming the passing of a resolution based on consensus andArticle 89 of the Company Law concerning the quorum of a General Meeting ofShareholders. On the other hand, an empirical research on the carrying out of a businesstransfer by PT. SSAT proves that its performance was not made in accordance to theprocedural requirements of a spin-off under the Company Law. The absence of a thoroughregulation on spin-off in its practice may very well cause ambiguity and potentially causeuncertainty towards the interests of third parties.]"

"Transaksi impor merupakan salah satu bentuk dari perdagangan internasional. Para pelaku transaksi impor bisa dilakukan antara orang perorangan tetapi bisa juga dilakukan oleh antarbadan usaha yang tergabung dalam Multinational Enterprises (MNE). Beberapa hasil penelitian, tulisan, dan makalah telah memberikan fakta bahwa tidak sedikit transaksi antarbadan usaha yang tergabung dalam MNE dilakukan dalam rangka transfer pricing. Praktik transfer pricing ini sungguh merugikan keuangan negara apabila dilakukan tidak sesuai dengan prinsip arm's length price karena dapat mengurangi penerimaan negara dari sektor pajak internasional. Organization for Economic Cooperation and Development (OECD) telah memberikan panduan berupa metode pendekatan yang dapat mengindentifikasi apakah suatu transaksi internasional/impor dilakukan sesuai dengan prinsip arm's length price. Di lain pihak World Trade Organization (WTO) mempunyai salah satu landasan hukum dalam menilai apakah suatu nilai impor dari transaksi impor dapat diterima sebagai nilai pabean atau tidak, yaitu Agreement on Implementation of Article VII of the General Agreement on Trade and Tariff (GATT) 1994 yang selanjutnya disebut sebagai Customs Valuation Agreement (CVA). CVA ini sendiri telah diratifikasi oleh Indonesia berdasarkan Undang-Undang Nomor 7 Tahun 1994 Tentang Pengesahan Agreement Establishing the World Trade Organization dan selanjutnya disematkan ke dalam Pasal 15 Undang-Undang Kepabeanan Nomor 17 Tahun 2007. Benarkah transfer pricing terjadi dalam transaksi impor di Indonesia? Bagaimana CVA dan Peraturan Perundang-Undangan di Indonesia mengatur tentang transfer pricing tersebut? Untuk itu tesis ini disusun dalam rangka menjawab dan memberi solusi atas masalah yang muncul tersebut.

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Import transaction is one form of international trade. The import transaction could be done by any persons but could be done by the business entities associated in Multinational Enterprises (MNE). Some research, writing, and journal gave the facts that some transactions of these business entities associated in MNE indicated transfer pricing. Transfer pricing really made state income loss when it is not according to arm's length price principle because this could be state income from international tax sector loss. Organization for Economic Cooperation and Development (OECD) gave the guidance about the method for identification whether the international/import transaction conform with arm's length price principle. In the other hand World Trade Organization (WTO) gave a principle or law for conducting whether the import value from the import transaction conform with customs valuation, the law is Agreement on Implementation of Article VII of the General Agreement on Trade and Tariff (GATT) 1994 then titled by Customs Valuation Agreement (CVA). CVA ratified by Indonesia according to Undang-Undang Nomor 7 Tahun 1994 Tentang Pengesahan Agreement Establishing the World Trade Organization dan then attached to Article 15 Undang-Undang Kepabeanan Nomor 17 Tahun 2007. Has transfer pricing done in import transaction in Indonesia? How CVA and the National Law and Regulations in Indonesia ruled the transfer pricing? Hereby the reason for this thesis to answer and solve the problem arised."

"ABSTRAKBusiness restructuring sebelumnya merupakan bidang dalam transfer pricing yang belum diatur, namun dengan diterbitkannnya OECD Transfer Pricing Guidelines (OECD TPG) yang baru, sejak tahun 2010, petunjuk terhadap hal tersebut telah disusun. Tujuan Tesis ini adalah menganalisis regulasi transfer pricing Indonesia atas transaksi cross-border business restructuring, membandingkannya dengan regulasi yang ada di Australia, Austria, China, Jerman, dan Meksiko, dan rekomendasi yang diberikan OECD TPG 2010 kepada perusahaan multinasional dan otoritas pajak terkait aspek transfer pricing atas transaksi cross-border business restructuring tersebut.Untuk memperoleh jawaban mengenai perumusan masalah dalam Tesis ini, aspek-aspek yang membedakan antara masing-masing regulasi akan dibandingkan secara terpisah. Aspek yang pertama membandingkan ketersediaan regulasi perpajakan (baik ketentuan umum, ketentuan khusus, transfer pricing ataupun intangible property) yang mengatur transaksi business restructuring. Aspek yang kedua membandingkan pembebanan berupa kompensasi atau exit charge atas konversi bisnis. Aspek yang ketiga membandingkan konsekuensi penentuan kembali (recharacterization) atas transaksi business restructuring. Aspek yang keempat membandingkan preferensi antara pengujian atas contractual terms dan pengujian substansi transaksinya yang dipertimbangkan otoritas pajak untuk mengevaluasi transaksi business restructuring. Aspek yang kelima membandingkan kewajiban khusus untuk mendokumentasikan transaksi luar biasa (extraordinary transactions) seperti business restructuring, termasuk latar belakang dilakukannya transaksi-transaksi tersebut.Tesis ini menyimpulkan bahwa tidak seperti Australia, Austria, dan Jerman, otoritas pajak Indonesia belum memberikan petunjuk mengenai perlakuan transfer pricing atas transaksi business restructuring. Walaupun demikian, pendekatan umum berdasarkan ketentuan transfer pricing yang sudah ada telah konsisten dengan prinsip yang dinyatakan dalam OECD TPG 2010 bahwa prinsip arm’s length seharusnya diterapkan untuk semua jenis transaksi afiliasi.

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ABSTRACTBusiness restructuring was previously an unregulated transfer pricing area but with the new OECD Transfer Pricing Guidelines (OECD TPG), from 2010, guidelines have been formulated. The purpose of this thesis is to analyze Indonesian transfer pricing regulations on cross-border business restructuring transaction compare with regulations in Australia, Austria, China, Germany, and Mexico, and how OECD TPG 2010 suggests practical guidance for taxpayers and tax authorities on the issues surrounding transfer pricing relating to business restructuring.In order to answer the question set out in this thesis, some aspects of the regulations have been examined separately. The first part compared availability tax regulations on business restructurings (general, special, transfer pricing, or intangible property regulations). The second part compared imposition a compensation or exit charge upon business conversion. The third part compared the consequences of recharacterization of business restructuring. The Fourth part compared the preference of tax authorities between examination of contractual terms or actual behaviour/conduct of the parties. The fifth part compared special documentation requirements for extraordinary transactions e.g. business restructurings, including justifying the rationale for business restructuring.This thesis shows that unlike countries such as Australia, Austria, and Germany, Indonesian tax authorities have not yet provided any formal guidance on the treatment of business restructuring for transfer pricing purposes. Nonetheless, the approach to transfer pricing for all transfer pricing matters in Indonesia has generally been consistent with the principle enunciated in the OECD TPG 2010 that the arm’s length principle should apply in all transactions carried out among related parties."

"Business Judgement Rule merupakan aturan yang memberikan kekebalan atau perlindungan bagi manajemen perseroan dari setiap tanggung jawab yang lahir sebagai akibat dari transaksi atau kegiatan yang dilakukan olehnya sesuai dengan batas-batas kewenangan dan kekuasaan yang diberikan kepadanya, dengan pertimbangan bahwa kegiatan tersebut telah dilakukan dengan memperhatikan standar kehati-hatian dan itikad baik. Prinsip Businnes Judgment Rule secara implisit diakomodir di dalam Pasal 92 dan Pasal 97 Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas yang bertujuan agar melindungi direksi dari upaya kriminalisasi, sehingga asas kepastian hukum terpenuhi.Seharusnya para penegak hukum dapat memilah penyebab yang terjadi dalam kerugian sebuah Badan Usaha Milik Negara. Apabila terjadi kerugian negara yang timbul dalam sebuah Badan Usaha Milik Negara, itu merupakan murni dari resiko bisnis itu sendiri, yang keputusannya diambil yaitu dengan prinsip kehati-hatian dan itikad baik, menurut Penulis, seharusnya dalam penyelesainnya dapat menggunakan prinsip Business Judgment Rule dan dapat dikatakan bukan sebagai suatu tindak pidana korupsi. Hal tersebut terjadi pada kasus perkara Hotasi Nababan, Mantan Direktur Utama PT Merpati Nusantara Airline.Hasil penelitian bentuk pertanggungjawaban direksi dalam perseroan terbatas berdasarkan prinsip business judgement rule adalah pertanggungjawaban baik perdata yang telah diatur dalam Pasal 97 ayat 3 dan 4 Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas, serta Pasal 1365 KUHPerdata, maupun pertanggungjawaban pidana yang diatur dalam Undang-Undang Nomor 20 Tahun 2001 jo Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi.

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Business Judgement Rule is a rule which provides immunity or protection for the management of the company from any responsibility that is born as a result of a transaction or activity undertaken by him in accordance with the limits of authority and power given to him, considering that these activities have been conducted with respect to the standards prudence and good faith. Judgment Rule Businnes principle implicitly accommodated in Article 92 and Article 97 of Law Number 40 Year 2007 regarding Limited Liability Company which aims to protect the directors of the attempt to criminalize, so the principle of legal certainty is met.Supposedly law enforcement officials can sort out the cause of the losses occurring in a State Owned Enterprises. In the event of losses that arise in a State Owned Enterprises, it is purely from the business risk itself, the decision was taken on the principle of prudence and in good faith, according to the author, it should in its solution can make use of Business Judgment Rule and it can be said not as an act of corruption. This happens in the case of case Hotasi Nababan, former Director of PT Merpati Nusantara Airline.The results of the study form of accountability of directors in a limited liability company based on the principles of the business judgment rule is accountable to both civil set out in Article 97 paragraph 3 and 4 of Law Number 40 Year 2007 regarding Limited Liability Company, as well as Article 1365 of the Civil Code, as well as criminal liability regulated in Law Number 20 Year 2001 jo Law No. 31 of 1999 on Corruption Eradication."

"ABSTRAKPenelitian ini membahas mengenai Analisis Transfer Pricing Atas Transaksi Pembelian dan Penjualan Berdasarkan Peraturan Direktur Jenderal Pajak Nomor PER-32/PJ/2011 (Studi Kasus Dokumentasi Transfer Pricing Perusahaan X). Penelitian ini adalah penelitian kualitatif dengan jenis penelitian deskriptif. Hasil dari penelitian ini adalah transaksi pembelian dan penjualan yang dilakukan perusahaan X dengan pihak yang memiliki hubungan istimewa memberikan upaya efisiensi pajak. Sedangkan penentuan kewajaran dan kelaziman atas transaksi tersebut dianalisis dengan faktor-faktor kesebandingan sesuai dengan Peraturan Direktur Jenderal Pajak Nomor PER-32/PJ/2011. Pemilihan metode transfer pricing yang paling tepat untuk pengujian transaksi pembelian dan penjualan perusahaan X adalah metode Transactional Net Margin dan Resale Price.

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ABSTRACTThis research discusses the Analysis of Transfer Pricing for Purchase and Sales Transactions Based on Regulation of Director General of Taxes Number PER-32/PJ/2011 (Case Study Transfer Pricing Documentation Company X). This research is a qualitative descriptive research. The result of this study for purchase and sales transaction of company X with related parties gives tax efficiency efforts. Moreover, the determination of arm’s length principle of this transaction is in accordance with the comparability analysis stipulated by Regulation of Director General of Taxes Number PER-32/PJ/2011. The selection of the most appropriate method for testing the purchase and sales transaction of company X is Transactional Net Margin method and Resale Price method."

"Penelitian ini mengambil kasus dari PT Z berdasarkan data perusahaan pada tahun pajak 2019. PT Z melakukan transaksi penjualan dan pembelian dengan pihak afiliasinya yang berada di Indonesia, Jepang, China, Singapura, dan Thailand. PT Z merupakan perusahaan yang bergerak dalam bidang teknologi informasi yang memiliki dua lini usaha berbeda, yaitu penyedia jasa dan distributor. Oleh karena itu penyusunan laporan penetapan harga transfer harus dilakukan secara tersegmentasi. Penelitian ini bertujuan untuk menganalisis permasalahan yang dihadapi oleh PT Z dalam menerapkan segmented transfer pricing documentation dan menganalisis implikasi yang ditimbulkan dari penerapan segmented transfer pricing documentation dalam menentukan kewajaran suatu transaksi afiliasi pada PT Z. Penelitian ini merupakan penelitian deskriptif dan menggunakan pendekatan kualitatif, dengan sumber informasi berasal dari studi kepustakaan dan wawancara mendalam. Hasil dari penelitian ini menunjukkan bahwa terdapat tiga permasalahan yang dihadapi PT Z dalam menerapkan laporan penetapan jarga transfer tersegmentasi, mulai dari penentuan karakteristik usaha, analisis FAR, hingga permasalahan terkait segmentasi laporan keuangan. Implikasi yang ditimbulkan adalah dapat memberikan kemudahan dalam penentuan metode harga transfer, memberikan kemudahan dalam pencarian data pembanding, serta memberikan tingkat kesebandingan yang lebih akurat.

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This study took the case of PT Z based on the company’s data in the 2019 tax year. PT Z conducts sales and purchases transactions with its affiliates located in Indonesia, Japan, China, Singapore, and Thailand. PT Z is a company engaged in information technology that has two different business lines, namely service providers and distributor. Therefore, the transfer pricing documentation must be arranged in a segmented manner. This study aims to analyze the problems faced by PT Z in the application of segmented transfer pricing documentationand analyze the implications arising from the application of segmented transfer pricing documentation in determining the arm’s length of an affiliated transaction at PT Z. This study is a descriptive research type and used a qualitative approach, with sources of information coming from literature studies and in-depth interviews. The results of this study indicate that there are three problems faced by PT Z in implementing segmented transfer pricing documentation, starting from determining business characteristics, FAR analysis, to problems related to segmentation of financial statements. The implications are to provide convenience in determining the transfer pricing method, provide convenience in finding comparison data, and provide a higher degree of comparability."

"Skripsi ini membahas tentang Analisis Praktik Transfer Pricing Dalam Produk Digital Pada PT KLM. Penelitian ini dilakukan karena adanya koreksi terhadap transaksi yang dilakukan oleh Direktorat Jenderal Pajak kepada PT KLM. Koreksi tersebut akan dilakukan karena adanya perbedaan penggunaan metode yang dilakukan oleh PT KLM dengan metode yang diakui oleh Direktorat Jenderal Pajak. Transaksi yang dilakukan oleh PT KLM dengan KLM Ltd adalah transaksi produk digital, yang dilakukan dengan media elektronik. Metode yang digunakan oleh PT KLM adalah metode Transactional Net Margin Method (TNMM) atas transaksi PT KLM dengan KLM Ltd. Direktorat Jenderal Pajak tidak menyetujui transfer pricing dokumentasi yang dilakukan oleh PT KLM. Transaksi perdagangan konvensional dengan transaksi perdagangan melalui media elektronik merupakan hal yang berbeda. Berdasarkan perjanjian antara PT KLM dengan KLM Ltd klasifikasi transaksi atas PT KLM dengan KLM Ltd dapat dikategorikan sebagai royalti. Agar memperoleh kepastian hukum atas penggunaan metode tersebut, maka hal-hal yang dilakukan oleh PT KLM yaitu Advance Pricing Agreement. Perdagangan konvensional dengan perdagangan melalui media elektronik merupakan perdagangan yang berbeda. Most apropriate metode atas transaksi PT KLM dengan KLM Ltd adalah Comparable Uncontrolled Price. Terkait hal ini, PT KLM mengajukan Advance Pricing Agreement untuk memperoleh kepastian atas metode yang terbaik untuk digunakan dalam transaksi ini.

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This thesis discusses the Analysis of Transfer Pricing Practices in Digital Products at PT KLM. The research is made, since there was a correction of the transactions has been made by the Directorate General of Taxation to PT KLM. This correction will be made, since there is a difference of the method which been performed by PT KLM with the method approved by the Directorate General of Taxation.

The transaction of PT KLM with KLM Ltd. was product digital transaction with electronic media. PT KLM uses Transactional Net Margin Method (TNNM) Transaction with KLM Ltd. Unfortunately, the Directorate General of Taxation does not approve transfer pricing documentation by PT KLM.

Conventional trade transactions with trading transactions by electronic media is different. Based on the agreement between PT KLM with KLM Ltd. PT KLM's classification transaction with KLM Ltd., could be categorized as royalty. In order to have legal certainty for the use of this method, therefore PT KLM should be Advance Pricing Agreement.

Conventional trade with trading by electronic media is a different trade. Most appropriate method of PT KLM’s transactions with KLM Ltd is Comparable Uncontrolled Price. Related to this, PT KLM files an Advance Pricing Agreement to obtain assurance for the best method on this transaction."

"Skripsi ini membahas mengenai implemetasi kebijakan transfer pricing documentation antar perusahaan yang memiliki hubungan istimewa di Indonesia. Pokok permasalahan penelitian ini adalah bagaimana implementasi kebijakan yang selama ini berjalan di Indonesia dilihat dari faktor komunikasi, faktor sumber daya, faktor disposisi, dan faktor struktur birokrasi. Adapula hambatan dari sisi Direktorat Jendral Pajak dan sisi Wajib Pajak serta upaya yang dilakukan pihak Direktorat Jendral Pajak untuk memaksimalkan kebijakan ini agar berjalan secara efektif. Metode yang digunakan adalah pendekatan kulitatif dengan analisis data kualitatif. Data kualitatif didapat melalui studi literatur dan wawancara mendalam. Kesimpulan dari hasil penelitian ini adalah permasalahan sumber daya yang masih belum memadai sehingga menjadi penghambat dalam mengimplementasikan kebijakan ini. Waktu yang dibutuhkan cukup panjang bagi para implementator untuk benar-benar dapat memahami tentang transfer pricing di Indonesia sehingga regulasi kebijakan ke depan menjadi lebih baik adanya.

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This thesis discusses about the implementation of policies transfer pricing documentation between related party in Indonesia. The subject of this research is how the policy implementation viewed from the communication factor , resource factor , disposition factor, and factor structure of the bureaucracy. There is also resistance and efforts used to maximize this policy to work effectively. Research method used in the research is qualitative approach with qualitative analysis. Qualitative data is gathered from literature study and in-depth interview. Based on research, problem resource was still not sufficient to become an obstacle in implementing this policy. Need for a long time still for the implementator to truly be able to understand about transfer pricing in Indonesia so that regulatory policy forward for the better it is."