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Urut Berdasarkan
 
Register : 27-04-2012 — Putus : 16-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.42730/PP/M.I/16/2013
Tanggal 16 Januari 2013 — Pemohon Banding dan Terbanding
13343
  • any activity, contract, grant or other implementing agreementfinanced by USAID under the SOAG; (2) any transaction or supplies, equipment,materials, property or other goods (hereinafter collectively "goods") financed byUSAID under the SOAG; (3) any contractor, grantee, or other organization carryingout activities financed by USAID under the SOAG; (4) an employee of suchorganizations; and (5) any individual contractor or grantee carrying out activitiesfinanced by USAID under the SOAG.The exemption applies
    The Agreement and the assistance thereunder are freefrom any taxes imposed under laws in effect in the territory of the Grantee;(c) Except as provided otherwise in this provision, the General Exemption insubsection (a) applies to, but is not limited to, the following taxes;(3) Exemption 3.
Register : 10-11-2010 — Putus : 30-03-2011 — Upload : 07-07-2014
Putusan PN JAKARTA SELATAN Nomor 657/Pdt.G/2010/PN.Jkt.Sel.
Tanggal 30 Maret 2011 —
9131
  • Perjanjian Supplement :Article 6 of the Settlement Agreement applies to this Agreement as if set forth inthis Agreement, mutatis mutandis.Terjemahan Pasal 14.1. Perjanjian Supplement Dari Penerjemah Tersumpah :Pasal 6 dari Perjanjian Penyelesaian berlaku terhadap Perjanjian ini seolah secaramutatis mutandis diatur dalam Perjanjian ini."Hal 11 dari 27 hal.
    Perjanjian Supplement :Article 6 of the Settlement Agreement applies to this Agreement as if set forth inthis Agreement, mutatis mutandis.Terjemahan Pasal 14.1. Perjanjian Supplement Dari Penerjemah Tersumpah :Pasal 6 dari Perjanjian Penyelesaian berlaku terhadap Perjanjian ini seolah secaramutatis mutandis diatur dalam Perjanjian ini."
    berlakunya perubahan ini, maka seluruh syaratsyarat danketentuanketentuan yang berlaku dalam perjanjian penyelesaian DUGtetap berlaku dan dapat dilaksanakan, kecuali dengan cara lain di ubahdalam pembahasan ini, begitu juga dari bukti T3 adanya terjemahannyabukti T2b yaitu Supplement Agreement (supplemental to DUG SettlementAgreement) tertanggal 22 Desember 2004 didalam Pasal 14 tentangDispute Resolution / penyelesaian sengketa di tentukan di dalam Pasal 14.1Article 6 of the Settlement Agreemen applies
Register : 21-08-2013 — Putus : 08-09-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put.54960/PP/M.XVIIB/19/2014
Tanggal 8 September 2014 — Pemohon Banding dan Terbanding
14140
  • Surat Nomor: 0303.03/1279 tanggal 28 Juni 2013tentang Verification on The Validity of ATIGAForm D Issued in Thailand yang pada pokoknya menyatakanbahwa Form D tersebut adalah valid diterbitkan oleh dan benar Department of Foreign Trade (..... we shouldlike to inform you that the aforesaid ATIGAForm D is valid and was truly issued by DFT),bahwa berdasarkan Annex 3, Part 1, Nomor 1 (c) disebutkan * The requirement of a change in tariffclassification and specific manufacturing or processing operation applies
Register : 15-02-2013 — Putus : 16-04-2014 — Upload : 07-04-2015
Putusan PENGADILAN PAJAK Nomor Put-51936/PP/M.XVIIA/19/2014
Tanggal 16 April 2014 — Pemohon Banding dan Terbanding
12926
  • The importer of the intermediate Party and the Exporter who applies for the MC in theintermediate party are the same;ii. A valid original Certificate of Origin (Form E) issued by the First exporting Party is presented;iii. Information on the MC includes the names of the issuing authorities of the party which issued theoriginal certificate of origin (form E), date os issuance and reference number. The FOB value shallbe the FOB value of the products exported from the intermediate party; andiv.
Register : 30-07-2012 — Putus : 02-12-2013 — Upload : 21-03-2014
Putusan PENGADILAN PAJAK Nomor Put-48795/PP/M.I/15/2013
Tanggal 2 Desember 2013 — Pemohon Banding dan Terbanding
248177
  • ascertaihowmucthecompanyorcompanieswouldhavebeenabletoborrowfromanindependentlender(thearmlengthamount),andtocomparethiswiththeamountsactuallyborrowefromgroucompaniesorwiththebackinggroucompanies.ACcomparison can then be made between the interest payable on the actual debt and that whichwould be payable on the amount which could and would have been borrowed at armslength.Deductions for corporation tax purposes can be limited to those on the latter amount.bahwa HMRC dalam Statement of Practice04/07Juga menyatakan bahwa6.The basic transfer pricing rule applies
Putus : 28-10-2019 — Upload : 12-12-2019
Putusan MAHKAMAH AGUNG Nomor 3659/B/PK/Pjk/2019
Tanggal 28 Oktober 2019 — PT DJABES TUNAS UTAMA vs. DIREKTUR JENDERAL BEA DAN CUKAI
5522 Berkekuatan Hukum Tetap
  • Properti utamanya adalah ketahanannyaterhadap api dan asam);The heading applies to crude asbestos in rock form, to raw, beatenor washed fibres, whether graded to length or not, to asbestos inflakes or powder and also to asbestos waste.
Register : 23-02-2017 — Putus : 29-03-2017 — Upload : 02-05-2017
Putusan MAHKAMAH AGUNG Nomor 392 B/PK/PJK/2017
Tanggal 29 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. INTERNATIONAL MATARI ADVERTISING;
3716 Berkekuatan Hukum Tetap
  • ThisExemption applies to, but is not limited to (1) any activity, contract, grant orother implementing agreement financed by USAID under the SOAG; (2) anyHalaman 5 dari 29 halaman Putusan Nomor 392/B/PK/PJK/2017transaction or supplies, equipment, materials, property or other goods(hereinafter collectively "goods') financed by USAID under the SOAG; (3)any contractor, grantee, or other organization carrying out activities financedby USAID under the SOAG; (4) an employee of such organizations; and (
    5)any individual contractor or grantee carrying out activities financed byUSAID under the SOAG;The exemption applies to, but is not limited to the following taxes: (1)Customs duties, tariffs, import taxes, or other levies on the importation, useand reexportation of goods or the personal belongings and effects(including personally owned automobiles) for the personal use of nonnational individuals or their family members; (2) Taxes on the income, profitsor property of all (i) nonnational organizations
Register : 22-06-2017 — Putus : 01-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1386 B/PK/PJK/2017
Tanggal 1 Agustus 2017 — DIREKTUR JENDERAL PAJAK VS PT. PACTO HOLIDAY TOURS;
6559 Berkekuatan Hukum Tetap
  • derivedin respect of an employment exercise aboard a ship or aircraft operated ininternational traffic by an enteRprise of a Contracting State shall be taxableonly in that State;Article 15 (Director's Fees);(1) Director's fees and similar payments derived by a resident of a ContractingState in his capacity as a member of the board of directors of a company whichis a resident of the other Contracting State may be taxed in that other State.(2) The remuneration which a person to whom paragraph 71 applies
    directorsof a company which is a resident of the other Contracting State may betaxed in that other State; Terjemahan: Biaya direksi dan pembayaranpembayaran serupayang diperoleh penduduk salah satu Negara pihak pada Persetujuandalam kapasitasnya sebagai anggota dewan direksi atau organserupa lainnya dari suatu perusahaan yang merupakan pendudukNegara pihak lainnya pada Persetujuan, dapat dikenakan pajak diNegara lain tersebut.Pasal 15 ayat (2):The remuneration which a person to whom paragraph 1 applies
Register : 17-10-2017 — Putus : 14-11-2017 — Upload : 13-03-2018
Putusan MAHKAMAH AGUNG Nomor 2019 B/PK/PJK/2017
Tanggal 14 Nopember 2017 — DIREKTUR JENDERAL PAJAK VS PT. INTERNATIONAL MATARI ADVERTISING;
3825 Berkekuatan Hukum Tetap
  • ThisExemption applies to, but is not limited to (1) any activity, contract, grant orother implementing agreement financed by USAID under the SOAG; (2) anytransaction or supplies, equipment, materials, property or other goods(hereinafter collectively goods') financed by USAID under the SOAG; (3) anycontractor, grantee, or other organization carrying out activities financed byUSAID under the SOAG; (4) an employee of such organizations; and (5) anyindividual contractor or grantee carrying out activities
    financed by USAIDunder the SOAG;The exemption applies to, but is not limited to the following taxes: (1)Customs duties, tariffs, import taxes, or other levies on the importation, useand reexportation of goods or the personal belongings and effects (includingpersonally owned automobiles) for the personal use of nonnationalindividuals or their family members; (2) Taxes on the income, profits orproperty of all (i) nonnational organizations of any type, (ii) nonnationalemployees of national and nonnational
Putus : 15-11-2017 — Upload : 12-03-2018
Putusan MAHKAMAH AGUNG Nomor 2031 B/PK/PJK/2017
Tanggal 15 Nopember 2017 — DIREKTUR JENDERAL PAJAK VS PT INTERNATIONAL MATARI ADVERTISING
17869 Berkekuatan Hukum Tetap
  • ThisExemption applies to, but is not limited to (1) any activity, contract, grant orother implementing agreement financed by USAID under the SOAG; (2) anytransaction or supplies, equipment, materials, property or other goods(hereinafter collectively "goods') financed by USAID under the SOAG; (3)any contractor, grantee, or other organization carrying out activities financedby USAID under the SOAG; (4) an employee of such organizations; and (5)any individual contractor or grantee carrying out activities
    financed byUSAID under the SOAG;The exemption applies to, but is not limited to the following taxes: (1)Customs duties, tariffs, import taxes, or other levies on the importation, useand reexportation of goods or the personal belongings and effects(including personally owned automobiles) for the personal use of nonnational individuals or their family members; (2) Taxes on the income, profitsor property of all (i) nonnational organizations of any type, (ii) nonnationalemployees of national and nonnational
Author : Rahmad Setiawan; J. Satrio;
Cessie
713613660
  • Beberapa segi lembaga hukum cessie perlu mendapat perhatian, yaitu1. pengertian tentang cessie perlu diseragamkan agar dalam pelaksanaannya bisa  menghasilkan keputusan yang baik;2. bahwa penyerahan benda-benda tak bertubuh yang bukan berupa ... [Selengkapnya]
  • This is an application of the requirement ofindividualisation, which applies to proprietary mutations (for example, the owner ofa large oil tank can sell two litres of oil out of that tank, without separating them fromthe other oil inside that tank, but he cannot deliverthose two litres without separatingthem from the other oil).
    For the interpretation of the instrument of assignment the socalledHaveltex criterion applies nowadays:?
    to determine the contents of an assignment,the text of the instrument is not the only relevant component, but it comes down tothe meaning that the parties could mutually, in the given circumstances, reasonablyattach to each others statements and conduct, and to what they could in that respectreasonably expect from each other.For the undisclosed assignment an extra requirement applies, stating thatthis applies only to debts which already exist at the time of the delivery or whichare acquired directly
    Pursuant to art. 3:94 par. 2 BW,B can nonetheless invoke a legally valid assignment: the notification is retroactiveto the day of the instrument of assignment, which had been prepared before thebankruptcy.The provision of art. 3:94 par. 2 BW applies only to debts already existing at thetime of the instrument. Anyone who wishes to rely on this provision will be wise,even more so than otherwise, to have the assignment recorded in an authentic orregistered private instrument of assignment.
    Thecriterion then is whether it was (also) intended to actually make rights pass into B'spatrimony.What has just been said about the assignment for collection also applies tofactoring, notably to the extent that it is framed as an assignment for collection.As has just been indicated, fidusia is not a valid title anymore for assignment(art.3:84 para. 3 BW).
Putus : 14-11-2017 — Upload : 12-03-2018
Putusan MAHKAMAH AGUNG Nomor 2044 B/PK/PJK/2017
Tanggal 14 Nopember 2017 — DIREKTUR JENDERAL PAJAK VS PT. INTERNATIONAL MATARI ADVERTISING
17878 Berkekuatan Hukum Tetap
  • ThisExemption applies to, but is not limited to (1) any activity, contract, grant orother implementing agreement financed by USAID under the SOAG; (2) anytransaction or supplies, equipment, materials, property or other goods(hereinafter collectively "goods) financed by USAID under the SOAG; (3)any contractor, grantee, or other organization carrying out activities financedby USAID under the SOAG; (4) an employee of such organizations; and (5)any individual contractor or grantee carrying out activities
    financed byUSAID under the SOAG;The exemption applies to, but is not limited to the following taxes: (1)Customs duties, tariffs, import taxes, or other levies on the importation, useand reexportation of goods or the personal belongings and effects(including personally owned automobiles) for the personal use of nonnational individuals or their family members; (2) Taxes on the income, profitsor property of all (i) nonnational organizations of any type, (Ii) nonnationalemployees of national and nonnational
Register : 10-07-2018 — Putus : 05-12-2018 — Upload : 12-12-2018
Putusan PN DENPASAR Nomor 617/Pdt.G/2018/PN Dps
Tanggal 5 Desember 2018 — Penggugat:
Graeme Robert Smith
Tergugat:
Nyoman Piluani
6437
  • The Indonesian applies intheevent of a discrepancy between English andIndonesian text. PASAL 13ARTICLE 13 Perjanjian ini dibuat berdasarkan hukumyang berlaku di Negara Republik Indonesiadan segala akibat yang timbul darinya, ParaPihak memilih domisili yang sah dan tidakdapat diubah pada Kepaniteraan PengadilanNegeri Denpasar, Bali, Indonesia.
Putus : 13-02-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 46 B/PK/PJK/2017
Tanggal 13 Februari 2017 — PT. KALIMANTAN SANGGAR PUSAKA, diwakili oleh MULJO RAHARDJO, vs DIREKTUR JENDERAL PAJAK
3223 Berkekuatan Hukum Tetap
  • Putusan Nomor 46/B/PK/PJK/2017menciptakan sistem perpajakan yang sederhana dengan tanpamengabaikan pengawasan dan pengamanan penerimaan negaraagar pembangunan nasional dapat dilaksanakan secara mandiri;Bahwa dalam teori hukum khususnya terkait dengan pembuatanperaturan perundangundangan dikenal metode Law andEconomis/Economis Analysis of LaW'Bahwa Law and Economis/Economis Analysis of Law adalah Inbrief, this method applies the tool of economic analysis to law with afocus on the fee markets aim of
Putus : 13-02-2017 — Upload : 21-04-2017
Putusan MAHKAMAH AGUNG Nomor 49 B/PK/PJK/2017
Tanggal 13 Februari 2017 — PT. KALIMANTAN SANGGAR PUSAKA, diwakili oleh MULJO RAHARDJO vs DIREKTUR JENDERAL PAJAK
3028 Berkekuatan Hukum Tetap
  • butir Menimbang a quo secara tegas mengisyaratkan bahwaUndangUndang Pajak Pertambahan Nilai dibuat dalam rangkamenciptakan sistem perpajakan yang sederhana dengan tanpamengabaikan pengawasan dan pengamanan penerimaan negaraagar pembangunan nasional dapat dilaksanakan secara mandiri;Bahwa dalam teori hukum khususnya terkait dengan pembuatanperaturan perundang undangan dikenal metode Law andEconomis/Economis Analysis of LaW'Bahwa Law and Economis/Economis Analysis of Law adalah Inbrief, this method applies
Register : 01-11-2016 — Putus : 15-12-2016 — Upload : 14-07-2017
Putusan MAHKAMAH AGUNG Nomor 1659 B/PK/PJK/2016
Tanggal 15 Desember 2016 — DIREKTUR JENDERAL PAJAK VS PT. GEMA TERRA;
9763 Berkekuatan Hukum Tetap
  • Bahwa sebagai bahan pertimbangan, Paragraph 11 Commentary Article 5United Nations Model Double Taxation Convention between Developed andDeveloping Countries juga menyatakan :"The six month test applies to each individual site or project. In determininghow long the site or project has existed, no account should be taken of thetime previously spent by the contractor concerned on other sites or projectswhich are totally unconnected with it.
Putus : 13-02-2017 — Upload : 02-06-2017
Putusan MAHKAMAH AGUNG Nomor 50/B/PK/PJK/2017
Tanggal 13 Februari 2017 — PT KALIMANTAN SANGGAR PUSAKA VS DIREKTUR JENDERAL PAJAK
3316 Berkekuatan Hukum Tetap
  • butir Menimbang a quo secara tegas mengisyaratkan bahwaUndangUndang Pajak Pertambahan WNilai dibuat dalam rangkamenciptakan sistem perpajakan yang sederhana dengan tanpamengabaikan pengawasan dan pengamanan penerimaan negara agarpembangunan nasional dapat dilaksanakan secara mandir;bahwa dalam teori hukum khususnya terkait dengan pembuatanperaturan perundangundangan dikenal metode Law andEconomis/Economis Analysis of LaWbahwa Law and Economis/Economis Analysis of Law adalah In brief,this method applies
Register : 17-11-2011 — Putus : 14-05-2012 — Upload : 02-07-2014
Putusan PN JAKARTA SELATAN Nomor 608/Pdt.G/2011/PN.Jkt.Sel
Tanggal 14 Mei 2012 —
7168
  • PI/QL/417/WD/07 (bukti T2 ) ;Nn nn WwWInvoice tanggal 27 Nopember 2007 ( bukti T3 ) ;Term & Conditions Applies tanggal 27 Nopember 2007 ( bukti T4 ) ;Purchase Order dari PT Petrus Indonesia tertanggal 29 Nopember 2007 ( bukti T5 ) ;Email dari Deasi tanggal 28 Januari 2008 tentang Mengingatkan Deadline SuratPersetujuan ( bukti T6 ) ;~Email dari IKS Staff tanggal 29 Januari 2008 ( bukti T7 ) ;8 Surat untuk PT.
Register : 12-07-2011 — Putus : 27-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put-43581/PP/M.XVII/19/2013
Tanggal 27 Februari 2013 — Pemohon Banding dan Terbanding
13234
  • In the UKand Australia the term applies to offroad construction plant only, and the road vehicle isknown as a tipper, tipper lorry (U19 or tip truck (AU) Wikipedia, the free encyclopedia(http://en. wikipedia.org/wiki/Dump truck);Nounl.dump truck truck whose contents can be emptied without handling; the front end ofthe platform can be pneumatically raised so that the load is discharged by gravity dumper,tip truck, tipper lorry, tipper truck, tipper motortruck, truck an automotive vehicle suitablefor
Putus : 13-02-2017 — Upload : 02-06-2017
Putusan MAHKAMAH AGUNG Nomor 52/B/PK/PJK/2017
Tanggal 13 Februari 2017 — PT KALIMANTAN SANGGAR PUSAKA VS DIREKTUR JENDERAL PAJAK
3321 Berkekuatan Hukum Tetap
  • butir Menimbang a quo secara tegas mengisyaratkan bahwaUndangUndang Pajak Pertambahan Nilai dibuat dalam rangkamenciptakan sistem perpajakan yang sederhana dengan tanpamengabaikan pengawasan dan pengamanan penerimaan negara agarpembangunan nasional dapat dilaksanakan secara mandir;bahwa dalam teori hukum khususnya terkait dengan pembuatanperaturan perundangundangan dikenal metode Law andEconomis/Economis Analysis of Law;bahwa Law and Economis/Economis Analysis of Law adalah In brief,this method applies