IBU LARA LEIGH VACCAR NEMALCEFF >< AETNA GLOBAL BENEFITS (ASIA PASIFIC) LIMITED CS

AETNA GLOBAL BENEFITS (Asia Pasific) Limited, beralamatdi Suite 401403, DCH Commercial Centre, 25 Westlands Rad,Quarty Bay,Hongkong, selanjutnya disebut sebagaiTERBANDING I semula TERGUGAT ; 2. PT.

AETNA GLOBAL BENEFITS INDONESIA, suatu perusahaanHal 1 Putusan Nomor 560/PDT/2017/PT.DKIyang didirikan berdasarkan hukum Indonesia, berkantor pusat diAetna Inc, 151 Farmington Avenue Hartford, CT 06156Amerika Serikat, dan mempunyai Kantor cabang di Indonesiaberalamat di Menara BCA 50/F, Grand Indonesia, JI.

Anggota AETNA, PENGGUGAT seharusnyaberhak untuk manfaat/perlindungan khusus (special benefits) sesuaipolls, yaitu pada saat keadaan kritis/darurat pemegang kartu tersebutlangsung mendapatkan tindakan medis (medical treatment) daripenyedia layanan kesehatan (health provider) tanopa harus menunggukonfirmasi terlebin dahulu jaminan pembayaran (Guarantee ofPayment) dari PARA TERGUGAT. Bahwa kemudian pada saat itu. TURUT TERGUGAT melakukanproses administrasi atas PENGGUGAT.

Aetna Global Benefits (Asia Pasific ) Ltd, when notifiedof a hospitalisation, will IMMEDIATELY arrange for issuance of aLetter of Guarantee to a maximum amount of US$15,000 to thehospital CONCErNE *nn2r nnn nennnnseannensnnancnssssannsensnAdapun terjemahan bebasnya adalah sebagai berikut: "2.

Aetna Global Benefits (Asia Pasific) Ltd, ketika diberitahukan akanadanya rawat inap, akan DENGAN SEGERA mengatur pengeluaranSurat Jaminan hingga jumlah maksimum sebesar US$15,000 kepadarumah sakit yang bersangkutan." Bahwa kemudian TERGUGAT Ill mengirimkan surat tertanggal 16Agustus 2013 yang pada pokoknya berisi tanggapan atas suratsuratPENGGUGAT tanggal 14 Mei 2013 dan tanggal 03 Agustus 2013yang telah disebutkan di atas. (Bukti P7b).

KEP507/WPJ.04/2006 tentang penetapansebagai daerah terpencil,Sampling cash voucher, kuitansi, jurnal memorial, alokasi transit atas biaya maintenanceof staff Housing,Audit report,Aktuarial Valution Report,SPT PPh Badan Tahun Pajak 2008.bahwa setelah memeriksa buktibukti yang diajukan oleh Pemohon Bandingdalam persidangan, Majelis berpendapat sebagai berikut:bahwa bukti yang diajukan oleh Pemohon Banding hanya mencakup akunMaintenance staff housing, akun Provident Fund Executive, akunRetirement Benefits

/Gratuity Executive dan akun retirement Benefits/Gratuity Non Executive.bahwa atas akun yang lain Pemohon Banding tidak menyampaikan buktisehingga Majelis berpendapat Pemohon Banding sudah menerima koreksiTerbanding;bahwa atas akun Maintenance staff housing, Pemohon Banding hanyamenyampaikan bukti berupa Cash voucher, kuitansi, sebesar Rp.6.958.500,00dan jurnal memorial sebesar Rp. 39.376.067,00;bahwa menurut Majelis, buktibukti yang terkait dengan akun Maintenancestaff housing yang disampaikan oleh

internal tanpa didukung dengan bukti eksternal,maka Majelis tidak dapat menerima bukti tersebut untuk keperluanpembuktian dalam persidangan.bahwa Majelis juga mempertimbangkan bahwa nilai rupiah bukti yangdisampaikan oleh Pemohon Banding sangat tidak material dibanding jumlahtransaksi yang terjadi.bahwa berdasarkan halhal tersebut diatas, maka Majelis berpendapatpembuktian Pemohon Banding atas akun Maintenance staff housing tidakdapat diterima.bahwa atas akun Provident Fund Executive, akun Retirement Benefits

/Gratuity Executive dan akun retirement Benefits/Gratuity Non Executive,Pemohon Banding menyatakan merupakan akun cadangan pension yangsudah dilakukan koreksi positif di SPT.bahwa berdasarkan pemeriksaan Majelis terhadap SPT PPh Badan tahunpajak 2008, terbukti bahwa Pemohon Banding memang sudah melakukankoreksi positif atas akun Provident Fund Executive, akun RetirementBenefits/Gratuity Executive dan akun retirement Benefits/Gratuity NonExecutive sebesar Rp.1.264.764.000,00.bahwa Terbanding juga

/Gratuity Executivedan akun retirement Benefits/Gratuity Non Executive sebesarRp.1.264.764.000,00 tidak dapat dipertahankan dan karenanya mengabulkanbanding Pemohon Banding terhadap koreksi akun Provident Fund Executive, akun Retirement Benefits/Gratuity Executive dan akun retirementBenefits/Gratuity Non Executive sebesar Rp.1.264.764.000,00.: Surat Permohonan Banding, Surat Uraian Banding, Surat Bantahan, hasilpemeriksaan dan pembuktian dalam persidangan serta kesimpulan Majelistersebut di atas.MengingatMemutuskan

Agar Pengusaha membayarkan manfaat (benefits) tambahan kepada Pekerjasebesar USD 11. 000, (sebelas ribu Dollar Amerika Serikat) ;2. Agar Pekerja dapat menerima manfaat (benefits) tambahan tersebut diatas ;3. Agar masingmasing pihak memberikan jawaban secara tertulis atas anjurantersebut di atas selambatlambatnya dalam jangka waktu 10 (sepuluh) harisetelah menerima anjuran ini ;4.

Bahwa setelah melakukan pengunduran diri Tergugat menuntut manfaat(benefits) sebesar USD 12.000 (dua belas ribu Dollar Amerika Serikat)sangatlah tidak beralasan dan tidak berdasar, mengingat penilaian kinerjatahunan Tergugat belum dapat dilakukan oleh Penggugat ;7.

Bahwa periode kerja Tergugat selama 1 (satu) tahun, belum berakhirmaka Penggugat belum dapat melakukan penilaian dari kinerja Tergugat ;Sehubungan dengan hal tersebut di atas maka tidak ada penilaian dariPenggugat atas kinerja dari Tergugat maka manfaat (benefits) yangdijanjikan oleh Penggugat sebagaimana dalam Perjanjian Kerja tanggal13 Desember 2007 tidak dapat diberikan :Berdasarkan Perjanjian Kerja Schedule B ;Allowances & Additional BenefitsBenefits :The employee will benefit of additional up

No.1042 K/Pdt.Sus/20102.Menyatakan bahwa Tergugat tidak berhak atas manfaat (benefits)tambahan USD 12.000 bersih mengingat Tergugat belum melewati 1 (satu)tahun periode kerja ;ATAUApabila Ketua atau Majelis Hakim Pengadilan Hubungan Industrial padapengadilan Negeri Jakarta Pusat berpendapat lain mohon putusan yangseadiladilnya (Ex Aequo Et Bono) ;Menimbang, bahwa terhadap gugatan tersebut Tergugat mengajukanRekonpensi pada pokoknya atas dalildalil sebagai berikut :1.Bahwa seluruh dalil yang dikemukakan

B Perjanjian Kerja tersebut menjadi tidak berlaku(Vide Bukti P1/ Vide Bukti T Lampiran B) ;Maka dengan demikian telah jelas dan nyata bahwa manfaat (Benefits)tersebut diberikan kepada Termohon Kasasi/Tergugat setelah adanyapenilaian/evaluasi atas kinerja selama 12 (dua belas) bulan dariTermohon Kasasi/Tergugat dengan jumlah maksimal adalah USD12.000 (dua belas ribu Dollar Amerika Serikat) dan bukan berartiTermohon Kasasi/Tergugat akan mendapatkan secara pasti manfaat(Benefits) sebesar USD 12.000

Bahwa anggota group Pemegang Saham PT Bank Tata tersebut Angka 5di atas adalah sekaligus disebut sebagai Group of Benefits PT Bank Tata,yakni: anggota Perusahaan dari pemegang saham PT Bank Tata yangmenjadi debitur dari PT Bank Tata, di mana selain ke10 debitur perseroantersebut, juga terdapat 1 (satu) debitur perorangan yang masuk menjadiGroup of Benefits PT Bank Tatayakni Ny. Ariani S. Aninda;7.

) ditambah porsi Kerugian Bank dari Group of Benefits;Bahwa ternyata BPPN secara salah dan keliru telah memasukan juga ke25 (dua puluh lima) Debitur Perseroan sebagaimana angka 7 di atas yangdianggap oleh BPPN juga termasuk sebagai anggota Group of Benefitsdari PT Bank Tata (BBKU), quad non;APU Nomor 9 dan APU Nomor 6 Cacat Formil Dan Cacat Materil.15.

Bahwa Perjanjian PKPS APU Nomor 9 dan Perjanjian PKPS APU Nomor6 adalah Cacat Materil, karena BPPN telah dengan sengaja memasukkanke25 Debitur Perseroan sebagaimana angka 7 gugatan a quo ke dalamGroup of Benefits PT Bank Tata (BBKU) yang kemudian dibebankansebagai tanggung jawab Para Penggugat.

PT Bank Tata (BBKU) yaknisebagai berikut: Kewajiban Pemegang Saham Anggota Jumlah Kewajiban Pemegang SahamGroup of Benefits PT Bank Tata Pokok Bunga(BBKU)Ms.

Nomor 115 PK/Pdt/2016 24.e Jumlah Kewajiban Pemegang Saham ("JKPS");Total JKPS Group of Benefits PT Bank Tata (BBKU) ditambah BungaJKPS Group of Benefits PT Bank Tata (BBKU), yakni: Rp2.240.000.000,00+ Rp62.000.000,00 = Rp2.302.000.000,00 (Total JKPS ke10 (sepuluh)debitur perseroan dan 1 (satu) debitur perorangan anggota Group OfBenefits PT Bank Tata (BBKU);e Porsi Kerugian Bank;(JKPS Group of Benefits dibagi Total JKPS APU) dikali Porsi KerugianAPU BBKU, yakni: (Rp2.302.000.000,00 : Rp189.707.000.000,00

Bank Tata sebagaimana lampiran H bukti T.IJI21 tersebut bukanlah Anggota Group of Benefits PT. Bank Tata ;Menimbang, bahwa dalam mendukung dalil Para Penggugat bahwa ke25Perusahaan sebagaimana dalam lampiran H bukti T.I.I21 bukan Anggota Group ofBenefits PT.

Tata Internasional Multi Finance;Menimbang, bahwa selain ke10 Perseroan tersebut diatas yang menjadiAnggota Group of Benefits PT. Bank Tata (BBKU) terdapat 1 (satu) anggotaperseorangan yaitu Ny. Ariani S. Aninda (urutan 1 lampiran H bukti T.I.1121 samadengan bukti P40); Menimbang, bahwa oleh karena terbukti ke25 Perseroan yang tercantumdalam lampiran H bukti T.I.1121 vide bukti P16 s/d P39 dan P50 bukanlahbukanlah Anggota Group of Benefits PT.

Bank Tata (BBKU) dalam hal ini Para Penggugat, maka dengan demikian Petitumke3 Gugatan Para Penggugat dapat dikabulkan ; Menimbang, bahwa oleh karena terbukti Anggota Group of Benefits PT. BankTata (BBKU), hanyalah terdiri dari 10 Perseroan dan 1 anggota perorangan, makadengan demikian Para Penggugat harus menanggung beban kewajiban seluruhAnggota Group of Benefits PT. Bank Tata (BBKU); Menimbang, bahwa sesuai dengan bukti P42, P43, P44 Jo.

Bank Tata (BBKU) dan setoran Group Loan sebesar Rp. 5.651.000.000, (limamilyar enam ratus lima puluh satu juta rupiah), sedangkan kewajiban Para Penggugatdalam hal ini Anggota Group of Benefits PT.

Inti Sumber Tatagraha"sebagaimana dalam Petitum ke6 Gugatan Para Penggugat dapat dikabulkan ;Menimbang, bahwa oleh karena dalam APU No.9, tanggal 5 Oktober 2000 danAPU No.6, tanggal 9 Nopember 2000 telah dimasukkan sebagai beban ParaPenggugat atas beban dan tanggungjawab dari ke25 Debitur yang bukan merupakanAnggota Group of Benefits PT.

The reliefs provided in theArticle apply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits madeby the company or are derived, for example, from reserves, i.e.profits of previous financial years.

Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Paragraf 29:The benefits to which a holding in a company confer entitlementare, aS a general rule, available solely to the shareholdersthemselves;Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning ofcompany law, they may constitute

The reliefsprovided in the Article apply so long as the State of whichthe paying company is a resident taxes such benefits asdividends. It is immaterial whether any such benefits arepaid out of current profits made by the company or arederived, for example, from reserves, .e. profits of previousfinancial years.

Putusan Nomor 686/B/PK/PJK/2015Should, however, certain of such benefits be made availableto persons who are not shareholders within the meaning ofcompany law, they may constitute dividends if: The legal relations between such persons and thecompany are assimilated to a holding in a company(concealed holdings) and; The persons receiving such benefits are closelyconnected with a shareholder; this is the case, forexample, where the recipient is a relative of theshareholder or is a company belonging

It isimmaterial whether any such benefits are paid out of current profitsmade by the company or are derived, for example, from reserves, i.e.Halaman 17 dari 42 halaman. Putusan Nomor 651/B/PK/PJK/2015profits of previous financial years.

Normally, distributions by a companywhich have the effect of reducing the membership rights, for instance,payments constituting a reimbursement of capital in any formwhatever, are not regarded as dividends;Paragraf 29;The benefits to which a holding in a company confer entitlement are,as a general rule, available solely to the shareholders themselves;Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning of company law,they may constitute

Dalam OECD, Article 10 Dividends, Paragraf 28 dan Paragraf29, dinyatakan bahwa:Paragraf 28;Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetings ofshareholders, but also other benefits in money or moneys worth,such as bonus shares, bonuses, profits on a liquidation anddisguised distributions of profits. The reliefs provided in the Articleapply so long as the State of which the paying company is aresident taxes such benefits as dividends.

It is immaterial whetherany such benefits are paid out of current profits made by thecompany or are derived, for example, from reserves, .e. profits ofprevious financial years.

The reliefs provided in the Articleapply so long as the State of which the paying company is aresident taxes such benefits as dividends. It is immaterial whetherany such benefits are paid out of current profits made by thecompany or are derived, for example, from reserves, .e. profits ofprevious financial years.

The reliefs provided in theArticle apply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits madeby the company or are derived, for example, from reserves, i.e.profits of previous financial years.

Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Paragraf 29:The benefits to which a holding in a company confer entitlementare, aS a general rule, available solely to the shareholdersthemselves;Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning ofcompanylaw, they may constitute dividends

if: The legal relations between such persons and the companyare assimilated to a holding in a company (concealedholdings); and The persons receiving such benefits are closely connectedwith a shareholder; this is the case, for example, where therecipient is a relative of the shareholder or is a companyHalaman 14 dari 38 halaman.

Putusan Nomor 437/B/PK/PJK/2016Paragraf 28:Payments regarded as dividends may include not onlydistributions of profits decided by annual generalmeetings of shareholders, but also other benefits inmoney or moneys worth, such as bonus shares,bonuses, profits on a liquidation and disguiseddistributions of profits. The reliefs provided in the Articleapply so long as the State of which the paying companyis a resident taxes such benefits as dividends.

It isimmaterial whether any such benefits are paid out ofcurrent profits made by the company or are derived, forexample, from reserves, i.e. profits of previous financialyears.

The reliefs provided in the Article apply so long as the State ofwhich the paying company is a resident taxes such benefits asdividends. It is immaterial whether any such benefits are paid out ofcurrent profits made by the company or are derived, for example, fromreserves, i.e. profits of previous financial years.

Normally, distributionsby acompany which have the effect of reducing the membership rights,for instance, payments constituting a reimbursement of capital in anyform whatever, are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding in a company confer entitlement are,as ageneral rule, available solely to the shareholders themselves.Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning of companylaw, they

Putusan Nomor 840/B/PK/PJK/2016Commentary Art.10 paragraf 3 (28)Payments regarded as dividends may include not only distributionsof profits decided by annual general meetings of shareholders, butalso other benefits in money or money's worth, such as bonusshares, bonuses, profits on a liquidation and disguised distributions ofprofits. The reliefs provided in the Article apply so long as the State ofwhich the paying company is a resident taxes such benefits asdividends.

It is immaterial whether any such benefits are paid out ofcurrent profits made by the company or are derived, for example, fromreserves, i.e. profits of previous financial years.

Normally, distributionsby acompany which have the effect of reducing the membership rights,for instance, payments constituting a reimbursement of capital in anyform whatever, are not regarded as dividends;Commentary Art.10 paragraf 3 (29)The benefits to which a holding in a company confer entitlement are,as a general rule, available solely to the shareholders themselves.Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning of companylaw,

Putusan Nomor 677/B/PK/PJK/20164.1.5.provided in the Article apply so long as the State of whichthe paying company is a resident taxes such benefits asdividends. It is immaterial whether any such benefits arepaid out of current profits made by the company or arederived, for example, from reserves, i.e. profits of previousfinancial years.

Normally, distributions by a company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding in a company conferentitlement are, as ageneral rule, available solely to theshareholders themselves.

Putusan Nomor 677/B/PK/PJK/20164.1.6.Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetingsof shareholders, but also other benefits in money or money'sworth, such as bonus shares, bonuses, profits on aliquidation and disguised distributions of profits. The reliefsprovided in the Article apply so long as the State of whichthe paying company is a resident taxes such benefits asdividends.

It is immaterial whether any such benefits arepaid out of current profits made by the company or arederived, for example, from reserves, i.e. profits of previousfinancial years.

Normally, distributions by a company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 3 (29)The benefits to which a holding in a company conferentitlement are, aS a general rule, available solely to theshareholders themselves.

Putusan Nomor 2668 B/PK/Pjk/2020Future Policy Benefits" sebesar Rp494.375.854.351,00 dengan perhitunganPPh Badan 2011 Pemohon Banding yang seharusnya dibatalkan adalahsebagai berikut: UraianJumlah Menurut KeputusanKeberatanPermohonanBandingKoreksi YangSeharusnyaDibatalkan Peredaran Usaha8.254.398.290.4168.254 .398.290.416 Harga Pokok Penjualan Penghasilan Bruto8.254.398.290.4168.254 .398.290.416 Biaya Usaha7.392.716.018.0577.887 .091.872.408(494.375.854.351) Penghasilan Neto Dalam Negeri861.682.272.359367.306.418.008

Putusan Nomor 2668 B/PK/Pjk/2020Peninjauan Kembali tidak dilakukan berdasarkan kewenangan hukumdan tidak secara terukur dalam rangka penyelenggaraan AsasAsasUmum Pemerintahan yang Baik (AAUPB) khususnya asas kepastianhukum dan asas kecermatan yaitu karena in casu diperlukan perlakuancross chek and balances atas pendapatan investasi mencatat dalamakun cadangan (increase in liabilities for future policy benefits) telahdikenakan PPh yang bersifat final, namun Terbanding sekarangPemohon Peninjauan Kembali

tidak melakukan koreksi fiskal ataspendapatan investasi yang telah dibiayakan dalam akun cadangan(increase in liabilities for future policy benefits) atau dalam perpajakanyang sehat maka pembentukan cadangan biaya yang tidak sesuaidengan prinsip perpajakan di Indonesia dan secara eque/brium harusdilakukan penyesuaian fiskal pada saat dilakukan perhitungan PPh dansifat dasarnya in casu memiliki resiko sangat tinggi terjadi penurunankemampuan ekonomis, termasuk didalamnya usaha jasa pertanggunganAsuransi

Bank Tata (BBKU) hanya bertanggung jawab terhadapkredit yang disalurkan ke dalam anggota Group Perusahaan (Group of Benefits)ditambah porsi Kerugian Bank dari Group of Benefits;Bahwa ternyata BPPN secara salah dan keliru telah memasukan jugake25 (dua puluh lima) Debitur Perseroan sebagaimana angka 7 di atas yangdianggap oleh BPPN juga termasuk sebagai anggota Group of Benefits dari PT.Bank Tata (BBKU), quad non;APU Nomor 9 dan APU Nomor 6 CACAT FORMIL DAN CACAT MATERIL;Bahwa JKPS PT.

HanlyInterbuana dan juga merupakan Group of Benefits dari PT.

Tata Intemasional MF Rp 198.700.515,00 Rp 620.939,00TOTAL Group of Benefit Rp 2.240.000.000,00 Rp62.000.000,00Porsi Kerugian Bank Group of Benefits Rp 1.738.000.000,00PT.

Bank Tata (BBKU) Dasar/Rumus Perhitungan :aJumlah Kewajiban Pemegang Saham (JKPS);Total JKPS Group of Benefits PT.Bank Tata (BBKU) ditambah Bunga JKPSGroup of Benefits PT.Bank Tata (BBKU), yakni : Rp 2.240.000.000,00 +Rp62.000.000,00 = Rp2.302.000.000,00 (Total JKPS ke10 (sepuluh) debiturperseroan dan (satu) debitur perorangan anggota Group Of Benefits PT.Bank Tata (BBKU);Porsi Kerugian Bank;(JKPS Group of Benefits dibagi Total JKPS APU) dikali Porsi KerugianAPU BBKU, yakni : (Rp2.302.000.000,00

No. 95 K/Pdt/20143232(BBKU) berdasarkan perhitungan anggota Group of Benefits dari PT.

It is immaterial whether any such benefits are paid outof current profits made by the company or are derived, for example,Halaman 31 dari 58 halaman. Putusan Nomor 901/B/PK/PJK/2016from reserves, i.e. profits of previous financial years.

Normally,distributions by a company which have the effect of reducing themembership rights, for instance, payments constituting areimbursement of capital in any form whatever, are not regarded asdividends;Commentary Art.10 paragraf 29:The benefits to which a holding in a company confer entitlement are,as ageneral rule, available solely to the shareholders themselves.Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning of companylaw, they

may constitute dividends if: The legal relations between such persons and the company areassimilated to a holding in a company ("concealed holdings");and The persons receiving such benefits are closely connected witha shareholder; this is the case, for example, where the recipientis a relative of the shareholder or is a company belonging to thesame group as the company owning the shares;Bahwa UN Model Tax Convention on Income and Capital,menyatakan:Article 10:The term "dividends" as used in this

It is immaterial whether any such benefits are paid outof current profits made by the company or are derived, for example,Halaman 32 dari 58 halaman. Putusan Nomor 901/B/PK/PJK/2016from reserves, i.e. profits of previous financial years.

Normally,distributions by a company which have the effect of reducing themembership rights, for instance, payments constituting areimbursement of capital in any form whatever, are not regarded asdividends;Commentary Art.10 paragraf 3 (29):The benefits to which a holding in a company confer entitlement are,as a general rule, available solely to the shareholders themselves.Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning of companylaw

The reliefs provided in theArticle apply so long as the State of which the paying company isa resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits made bythe company or are derived, for example, from reserves, i.e.profits of previous financial years.

Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding in a company confer entitlementare, as ageneral rule, available solely to the shareholdersthemselves.

Should, however, certain of such benefits be madeavailable to persons who are not shareholders within themeaning of company law, they may constitute dividends if: the legal relations between such persons and the companyare assimilated to a holding in a company ("concealed holdings ");and the persons receiving such benefits are closely connectedwith a shareholder; this is the case, for example, where therecipient is a relative of the shareholder or is a companybelonging to the same group as the company

The reliefs provided in theArticle apply so long as the State of which the paying company isa resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits made bythe company or are derived, for example, from reserves, ..profits of previous financial years.

OECD Model Tax Convention;OECD Model Tax Convention July 2010 commentary on article 10paragraph 28 Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetings ofshareholders, but also other benefits in money or money's worth, such asbonus shares, bonuses, profits on a liquidation and disguised distributionsof profits (Terjemahan: Suatu pembayaran disebut sebagai dividentermasuk tidak hanya distribusi laba yang diputuskan dalam RUPS, tetapijuga manfaat

/keuntungan lain baik berupa uang atau bernilai uang,misalnya pembagian saham bonus, bonus, keuntungan dari likuidasi, dandistribusi laba secara terselubung);Selanjutnya di dalam OECD Model Tax Convention July 2010 commentaryon article 10 paragraph 29 The benefits to which a holding in a companyconfer entitlement are, as a general rule, available solely to theshareholders themselves.

Should, however, certain of such benefits bemade available to persons who are not shareholders within the meaning ofcompany law, they may constitute dividends If: The legal relations between such persons and the company areassimilated to a holding in a company (concealed holdings) and; The persons receiving such benefits are closely connected with ashareholder; this is the case, for example, where the recipient is arelative of the shareholder or is a company belonging to the samegroup as the company

Putusan Nomor 568/B/PK/PJK/2015berupa uang atau bernilai uang, misalnya pembagian saham bonus,bonus, keuntungan dari likuidasi, dan distribusi laba secaraterselubung);Selanjutnya di dalam OECD Model Tax Convention July 2010commentary on article 10 paragraph 29 The benefits to which aholding in a company confer entitlement are, as a general rule,available solely to the shareholders themselves.

Should, however,certain of such benefits be made available to persons who are notshareholders within the meaning of company law, they mayconstitute dividends If: The legal relations between such persons and the company areassimilated to a holding in a company (concealed holdings)and; The persons receiving such benefits are closely connected witha Shareholder; this is the case, for example, where the recipientis a relative of the shareholder or is a company belonging to thesame group as the company

Employee benefits 1.942.343.346,002. Meal subsidies 343.099.712,00Jumlah koreksi 2.285.443.058,00 Bahwa hal ini dikarenakan, dalam rincian biayabiaya yang menurutTerbanding, terdapat obyek Pajak Penghasilan Pasal 21, setelah PemohonBanding teliti lebih lanjut, terdapat biayabiaya yang bukan merupakan obyekPajak Penghasilan Pasal 21. Oleh karenanya, menurut Pemohon Bandingkoreksi tersebut harus dibatalkan:1.

Employee benefits sebesar Rp.1.942.343.346,00Bahwa akun employee benefits merupakan akun untuk mencatatpencadangan biaya pesangon karyawan dan bukan merupakan pembayaranuang pesangon kepada karyawan;bahwa oleh karena biaya yang dicatat dalam akun employee benefits masihmerupakan pencadangan dan tidak ada pembayaran uang pesangonkepada karyawan (sebagaimana dimaksud oleh Terbanding).

Olehkarenanya bukan merupakan obyek Pajak Penghasilan Pasal 21;Bahwa disamping itu, Pemohon Banding juga telah melakukan koreksi fiskalatas biaya employee benefits dalam perhitungan penghasilan kena pajaktahun 2008. Maka menurut Pemohon Banding biaya employee benefitsHalaman 5 dari 20 halaman Putusan Nomor 1093/B/PK/PJK/2016sebesar Rp.1.942.343.346,00 bukan merupakan objek Pajak PenghasilanPasal 21;2.

The reliefs provided inthe Article apply so long as the State of which the payingcompany Is a resident taxes such benefits as dividends.

It isimmaterial whether any such benefits are paid out of currentHalaman 21 dari 51 halaman Putusan Nomor 888/B/PK/PJK/20164.1.5.profits made by the company or are derived, for example,from reserves, i.e. profits of previous financial years.Normally, distributions by a company which have the effect ofreducing the membership rights, for instance, paymentsconstituting a reimbursement of capital in any form whatever,are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding

Should, however, certain of suchbenefits be made available to persons who are notshareholders within the meaning of company law, they mayconstitute dividends if: the legal relations between such persons and the companyare assimilated to a holding in a company ("concealedholdings "); and the persons receiving such benefits are closely connectedwith a shareholder; this is the case, for example, where therecipient is a relative of the shareholder or is a companybelonging to the same group as the company

The reliefs provided inHalaman 22 dari 51 halaman Putusan Nomor 888/B/PK/PJK/20164.1.6.the Article apply so long as the State of which the payingcompany is a resident taxes such benefits as dividends.

It isimmaterial whether any such benefits are paid out of currentprofits made by the company or are derived, for example,from reserves, i.e. profits of previous financial years.Normally, distributions by a company which have the effect ofreducing the membership rights, for instance, paymentsconstituting a reimbursement of capital in any form whatever,are not regarded as dividends;Commentary Art.10 paragraf 3 (29)The benefits to which a holding in a company conferentitlement are, as a general rule

dalamperkara a quo yaitu Sengketa Formal mengenai Tanggal Stempel Posmerupakan syarat mutlak Penerimaan Surat Keputusan Bahwa PT GreatEastern Life Indonesia telah menerima Surat Keputusan KeberatanPajak Penghasilan Badan tahun pajak 2008 NomorKEP345/WPJ.04/2015 tanggal 24 Februari 2015 tanpa dibubuhkan capatau stempel Pos Indonesia pada amplop maupun tanpa adanya resipengiriman yang diberikan, dan Sengketa Material Tentang KoreksiCadangan Premi Unit Link (Increase in liabities for future policy benefits

WPJ04/2015 tanggal 24 Februari 2015terbukti dikirim kepada Pemohon Banding tanggal 24 Februari 2015sampai dengan Surat Banding diterima oleh Sekertariat PengadilanPajak pada hari Senin tanggal 25 Mei 2015 maka permohonan bandingmelebihi jangka waktu 3 (tiga) bulan pengajuan banding, sehingga tidakmemenuhi syarat formal banding yang tidak sesuai dengan ketentuanmengenai jangka waktu 3 (tiga) bulan pengajuan banding, makasubstansi atas Cadangan Premi Unit Link (Increase in liabities for futurepolicy benefits

Penggugat:
USWATUN KASANAH
Tergugat:
1.HEAD OF EMPLOYEE BENEFITS BUSINESS BANKING DEVISION PT BNI LIFE INSURANCE BNI LIFE INSURANCE
2.REGIONAL BUSSINES HEAD REGIONAL SEMARANG PT. BNI LIFE INSURANCE

Bahwa berdasarkan Audit Report tahun 2007 yang menyandingkanangkaangka tahun 2006 sebagai perbandingan, diketahui bahwajumlah Provision for employee benefits untuk tahun 2006 adalahRp.3.531.743.409,00;9.3. Bahwa berdasarkan ketentuan dalam Pasal 28 ayat (5) UndangUndang KUP, Termohon Peninjauan Kembali (semula PemohonBanding) memiliki kewajiban untuk menyelenggarakan pembukuandengan prinsip taat asas.

Dalamsengketa PPh badan tidak ada koreksi atas Employee Benefits;10.2. Bahwa berdasarkan berita acara uji bukti, diketahui bahwapengeluaran biaya pengobatan merupakan biaya penggantianlangsung ke Rumah Sakit/Klinik/Puskesmas yang menjadirekanan Termohon Peninjauan Kembali (semula PemohonBanding) yang pembayarannya dilakukan langsung kepadarekanan tersebut;10.3.

Bahwa dalam SPT Tahunan PPh Badan Tahun Pajak 2006, biayapengobatan (akun Employee Benefits) dibebankan seluruhnyasebagai pengurang penghasilan bruto. Sejalan dengan prinsip"taxable" dan "deductible" maka pemberian natura tersebut dapatdibebankan sebagai pengurang penghasilan bruto jika merupakanobjek PPh Pasal 21 bagi pegawai yang menerimanya;10.9.