A method of forming a silicon-on-insulator (SOI) metal oxide semiconductor field effect transistor (MOSFET) device is provided in which an implanted back-gate is formed into a Si-containing layer of an SOI wafer. The implanted back-gate thus formed is capable of controlling the threshold voltage of a polysilicon-containing front-gate which is formed over a portion of the implanted back-gate region. The implanted back-gate functions as a dynamic threshold voltage control system in the SOI MOSFET device because it is suitable for use during circuit/system active periods and during circuit/system idle periods.