1. Declared the Defendant who had been formally summoned and proper to come before the trial was not present;
2. Granting Plaintiff's suit with verstex;
3. Imposed talak one ba'in shugra Defendant (Rajiman bin Arjo Pawiro Misran), against Plaintiff (Ngatmi binti Pardi);
4. Charge the Plaintiff a case fee of Rp355,000.00 (three hundred and fifty-five thousand rupiah).

point VI menetapkan tarif pajak untuk BPT adalah 9%:Whenever an enterprise is situated in one of a State running partly or wholly thebusiness in other State through a permanent establishment situated in thatState, tax can be collected by the other State according to Article 7 paragraph 1,includes an additional tax on profits from that permanent establishment whichshould be paid in that other State, but additional tax which imposed notHalaman 8 dari 68 halaman Putusan Nomor 1832/B/PK/PJK/2017exceeding

10 % from 90 % of that profits, after deducted additional tax andtaxes on other income imposed in the other State.To ratify this provision, it should be considered that under the provisions of theAgreement of the Avoidance of Double Taxation the profits derived by a residentof Netherlands from a permanent establishment in Indonesia entirely exemptedfrom tax in Netherlands.Bahwa dalam P3B Indonesia Belanda selama masa transisi dalam rangkarenegosiasi, P3B yang ditandatangani 5 Maret 1973 tetap berlaku

(bo) Seksi V angka 1.2 (r) Kontrak Bagi Hasil Pemohon PeninjauanKembali yang ditandatangani pada tanggal 26 Desember 1991 yangberlaku efektif pada tanggal 6 September 1998 (Bukti PK8)menyatakan bahwa:Halaman 42 dari 68 halaman Putusan Nomor 1832/B/PK/PJK/2017The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income tax including the final tax on profitsafter tax deduction imposed on it pursuant to the Indonesian Incometax Law and its implementing regulations.

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income tax including the final tax on profits aftertax deduction imposed on it pursuant to the Indonesian Income tax Lawand its implementing regulations.

Berikut adalah kutipan Pasal IIbutir VI Ad Article 7 Protocol Tax Treaty Indonesia Belanda (Bukti PK11b) :Whenever an enterprise is situated in one of a State running partly orwholly the business in other State through a permanent establishmentsituated in that State, tax can be collected by the other State according toArticle 7 paragraph 1, includes an additional tax on profits from thatpermanent establishment which should be paid in that other State, butadditional tax which imposed not exceeding

Sayap hidung antara foto dalam paspor dengan foto yang diambil langsung terdapatkesamaan.k Bentuk dan panjang alis antara gambar foto dalam paspor tersebut dengan fototersebut yang diambil langsung terdapat kesamaan.1 Rasio jarak tepi sudut bibir dan pupil mata antara foto dalam paspor tersebutdengan foto yang diambil langsung terdapat kesamaan.m Bentuk puncak dagu antara foto dalam paspor tersebut dengan foto yang diambillangsung terdapat kesamaan..2 Pemeriksaan dengan menggunakan metode super imposed

Putusan No.364/Pid.B/2011/PN.Jkt.UtBerdasarkan hasil pemeriksaan Kedokteran Forensik dan Super imposed tidakterbantahkan lagi bahwa foto pada paspor atas nama Sony Laksono adalah benar GayusHalomoan Partahanan Tambunan.Bahwa potret (foto) saksi Gayus H.P. Tambunan yang ada dalam paspor an.

hasil pemeriksaan Kedokteran Forensik dan Super imposed tidakterbantahkan lagi bahwa foto pada paspor atas nama Sony Laksono adalah benar GayusHalomoan Partahanan Tambunan.Bahwa potret (foto) saksi Gayus H.P.

pada foto paspor atas namaSony Laksono cocok dengan foto Gayus Halomoan Partahanan Tambunan yangdiambil secara langsung pada saat pemeriksaan Forensik KlinikKesimpulan :Berdasarkan hasil pemeriksaan Kedokteran Forensik dan Super imposed tidakterbantahkan lagi bahwa foto pada paspor atas nama Sony Laksono adalah benar GayusHalomoan Partahanan Tambunan.Bahwa potret (foto) saksi Gayus H.P.

Article 9 dari P3B dimaksud berbunyi sebagai berikut:Article 9Associated EnterprisesWhere:a. an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other ContractingState; orb. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and an enterprise ofthe other Contracting State;and in either case conditions are made or imposed between the two enterprisesin

Accordingly, the profit split method seeks to eliminate the effecton profits of special conditions made or imposed in a controlled transaction bydetermining the division of profits that independent enterprises would haveexpected to realise from engaging in the transaction or transactions. The profitHalaman 12 dari 38 halaman.

Putusan Nomor 381/B/PK/PJK/2013b. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting State;and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which differ from thosewhich would be made between independent enterprises, any profits whichwould, but for those conditions, have accrued to one of the enterprises, but,

Accordingly, the profit split method seeks to eliminate theeffect on profits of special conditions made or imposed in a controlledtransaction (or in controlled transactions that are appropriate to aggregateunder the principles of Chapter ) by determining the division of profits thatindependent enterprises would have expected to realise from engaging inthe transaction or transactions.

Putusan Nomor 559/B/PK/PJK/2016pay to the Government of the Republic of Indonesia the Income Tax includingfinal tax on profits after tax deduction imposed on it pursuant to the IndonesianIncome Tax Law and its implementing regulations";Bahwa Pasal 6 Ayat (1) Undang Undang Pajak Penghasilan Nomor 7Tahun 1983 sebagaimana telah diubah dengan Undang Undang PajakPenghasilan Tahun 2000, yang menyebutkan bahwa:"(1) Besarnya Penghasilan Kena Pajak bagi Wajib Pajak dalam negeri danbentuk usaha tetap, ditentukan

Putusan Nomor 559/B/PK/PJK/2016pay to the Government of the Republic of Indonesia the Income Tax includingfinal tax on profits after tax deduction imposed on it pursuant to the IndonesianIncome Tax Law and its implementing regulations";Bahwa Pasal 6 Ayat (1) UndangUndang Pajak Penghasilan Nomor 7Tahun 1983 sebagaimana telah diubah terakhir dengan UndangUndang PajakPenghasilan Tahun 2000 menyatakan:" (1) Besarnya Penghasilan Kena Pajak, ditentukan oleh penghasilan brutodikurangi:a) "biaya untuk mendapatkan

If such resident carries on business asaforesaids,tax may be imposed by that other Contracting State on thebusiness profits of such resident but only on so much of such profits asare attributable to the permanent establishment or are derived fromsources within such other Contracting State from sales of goods ormerchandise of the same kind as those sold, or from other businesstransactions of the same kinds as those effected, through thepermanent estabtishment",Bahwa tagihan atas jasa dari Master Card

If such resident carries on business asaforesaids, tax may be imposed by that other Contracting State on thebusiness profits of such resident but only on so much of such profits as areHalaman 11 dari 36 halaman.

Putusan Nomor 112/B/PK/PJK/2014attributable to the permanent establishment or are derived from sourceswithin such other Contracting State from sales of goods or merchandise ofthe same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent establishment";Bahwa Pasal 13 ayat 2 Persetujuan Penghindaran Pajak Berganda (P3B)antara Indonesia dan Amerika menyebutkan bahwa:"The rate of tax imposed by a Contracting State on royalties derived fromsources

term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right to use,industrial, commercial or scientific equipment, but not including ships,aircraft or containers the income from which is exempt from tax by the otherContracting State under Article 9 (Shipping and Air Transport)";Bahwa lebih lanjut Pasal 13 ayat 2 Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The rate of tax imposed

Pemeriksaan dengan menggunakan metode super imposed pada fotopaspor atas nama Sony Laksono cocok dengan foto Gayus HalomoanPartahanan Tambunan yang diambil secara langsung pada saatpemeriksaan Forensik Klinik ;Kesimpulan :Berdasarkan hasil pemeriksaan Kedokteran Forensik dan Super imposedtidak terbantahkan lagi bahwa foto pada paspor atas nama Sony Laksonoadalah benar Gayus Halomoan Partahanan Tambunan ;Bahwa potret (foto) saksi Gayus H.P.

If such residentcarries on business as aforesaids,tax may be imposed by that other Contracting State onthe business profits of such resident but only on so much of such profits as are attributableto the permanent establishment or are derived from sources within such other ContractingState from sales of goods or merchandise of the same kind as those sold, or from otherbusiness transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan, tagihan

yang dimuat dalam Article 10.7 yang menyatakan bahwa :Notwithstanding any other provisions of this Agreement, where acompany which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other State inaccordance with its law, but the additional tax so charged shall notexceed 10 per cent of the amount of such profits after deductingtherefrom income tax and other taxes on income imposed

sebagaimana yang dimuat dalam Article 10.7 yangmenyatakan bahwa: Notwithstanding any other provisions of thisAgreement, where a company which Is a resident of one of the twoStates has a permanent establishment in the other State, the profitsof the permanent establishment may be subjected to an additionaltax in that other State in accordance with its law, but the additionaltax so charged shall not exceed 10 per cent of the amount of suchprofits after deducting therefrom income tax and other taxes onincome imposed

Since the burden of all taxes,Includings those imposed on things, must be ultimately beborne by persons. /As such, inrem taxes are inferior to welldesigned personal taxes imposed directly so as to allow forHalaman 18 dari 68 halaman. Putusan Nomor 2101/B/PK/PJK/201 7particular taxpayer's ability to pay.

Since personal taxes must beassessed on household side, such taxes tend to be generallysuperior in equity to those imposed on the firm side;(Perbedaan antara perpajakan Individu dan inrem adalahsangat penting pada saat membahas Sistem Pajak yang Adil.Keadilan harus dievaluasi dalam hal hasil atas pendistribusianbeban diantara individu. Karena beban dari pajak, termasukpajak yang dikenakan atas sesuatu, pada akhirnya harusditanggung oleh individuindividu.

memutus atauyurisaiksi,)/Inpersonam/personal: against a person for thepurpose of imposing a liability or obligation used especiallyoflegal actions, judgments, or jurisdiction;(Atas/terhadap individu dengan tujuan untuk mengenakankewajiban atau keharusan digunakan secara khusus untuktindakan hukum, memutus atau yurisdiksi);Bahwa Musgrave and Musgrave juga mengenal pembagianpajak antara Pajak Langsung dan Pajak Tidak Langsung,yang mereka katakan sebagai :seveeeees direct taxes as those which are imposed

initially on theindividual or household that is meant to bear the burden;Indirect taxes are taxes which are imposed at some other pointin the system but are meant to be shifted to whomever issupposed to be the final bearer of the burden;Halaman 19 dari 68 halaman.

Pemeriksaan dengan menggunakan metode super imposed pada fotopaspor atas nama Sony Laksono cocok dengan foto Gayus HalomoanPartahanan Tambunan, SST. Bin Amir Syarifudin Tambunan, yang diambilsecara langsung pada saat pemeriksaan Forensik Klinik dengankesimpulan: Berdasarkan hasil pemeriksaan Kedokteran Forensik dan Super imposedtidak terbantahkan lagi bahwa foto pada paspor atas nama Sony Laksonoadalah benar Gayus Halomoan Partahanan Tambunan, SST.

Pemeriksaan dengan menggunakan metode super imposed pada fotopaspor atas nama Sony Laksono cocok dengan foto Gayus HalomoanPartahanan Tambunan, SST. Bin Amir Syarifudin Tambunan, yang diambilsecara angsung pada saat pemeriksaan Forensik Klinik dengan kesimpulan: Berdasarkan hasil pemeriksaan Kedokteran Forensik dan Super imposedtidak terbantahkan lagi bahwa foto pada paspor atas nama Sony Laksonoadalah benar Gayus Halomoan Partahanan Tambunan, SST.

Pemeriksaan dengan menggunakan metode super imposed pada fotopaspor atas nama Sony Laksono cocok dengan foto Gayus HalomoanHal 15 dari 51 hal. Put. No. 1231 K/PID.SUS/2013Partahanan Tambunan, SST. Bin Amir Syarifudin Tambunan yang diambilsecara langsung pada saat pemeriksaan Forensik Klinik dengankesimpulan: Berdasarkan hasil pemeriksaan Kedokteran Forensik dan Super imposedtidak terbantahkan lagi bahwa foto pada paspor atas nama Sony Laksonoadalah benar Gayus Halomoan Partahanan Tambunan, SST.

Pemeriksaan dengan menggunakan metode super imposed pada fotopaspor atas nama Sony Laksono cocok dengan foto Gayus HalomoanPartahanan Tambunan, SST. Bin Amir Syarifudin Tambunan yang diambilsecara langsung pada saat pemeriksaan Forensik Klinik dengankesimpulan: Berdasarkan hasil pemeriksaan Kedokteran Forensik dan Super imposedtidak terbantahkan lagi bahwa foto pada paspor atas nama Sony Laksonoadalah benar Gayus Halomoan Partahanan Tambunan, SST.

Income derived by an enterprise of a Contracting State from the operation ofships in international traffic may be taxed in the other Contracting State, but theHalaman 5 dari 20 halaman Putusan Nomor 336/B/PK/PJK/2015tax imposed in that other State shall be reduced by an amount equal to 50 percent thereof;3.

penghasilan yang diterimaoleh perusahaan pelayaran dan perusahaan penerbangan yang berbunyi:1.Profits derived from the operation of ships or aircraft in international traffic shallbe taxable only in the Contracting State in which the place of effectivemanagement of the enterprise is situated;Notwithstanding the provisions of paragraph 1, profits derived by an enterpriseof a Contracting State from the operation of ships in international traffic may betaxed in the others Contracting State, but the tax imposed

menyatakan bahwa: Not with standing any other provisions ofthis Agreement, where a company which is a resident of a ContractingState, having a permanent establishment in that Contracting State,derives profits through of the permanent establishment, such profits maybe taxed (in an addition to be tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident of thatother Contracting State) in accordance with the laws of the ContractingState, but the rate of tax so imposed

Putusan Nomor 1106/B/PK/Pjk/2019resident of one of the two States has a permanent establishment in theother State, the profits of the permanent establishment may be subjectedto an additional tax in that other State in accordance with its law, butthe additional tax so charged shall not exceed 10 per cent of theamount of such profits after deducting therefrom income tax and othertaxes on income imposed thereon in that other StateTerjamahan Bahasa Indonesia(Terlepas dari ketentuanketentuan lainnya dalam

Putusan Nomor 2010 B/PK/Pjk/2019additional tax so charged shall not exceed 10 per cent of the amount ofsuch profits after deducting therefrom income tax and other taxes onincome imposed thereon in that other StateTerjamahan Bahasa Indonesia(Terlepas dari ketentuanketentuan lainnya dalam Persetujuan ini,apabila suatu perusahaan yang merupakan penduduk salah satu Negaramemiliki bentuk usaha tetap di Negara lainnya, maka keuntungan bentukusaha tetap tersebut dapat dikenakan pajak tambahan di Negara

yangdimuat dalam Article 10.8 yang menyatakan bahwa : Notwithstandingany other provisions of this Agreement, where a company which Is aresident of one of the two States has a permanent establishment in theother State, the profits of the permanent establishment may be subjectedto an additional tax in that other State in accordance with its law, butthe additional tax so charged shall not exceed 10 per cent of theamount of such profits after deducting therefrom income tax and othertaxes on income imposed

Putusan Nomor 780/B/PK/PJK/2013and in either case conditions are made imposed between the twoentreprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, thenany profits which would, but by reason of those conditions, haveaccrued to one of the enterprises but by reason of those conditions,have not so accrued, may be included in the profits of that enterpriseand taxed accordingly.Bahwa pada paragraf 6.8 Chapter VI OECD Transfer

or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;And in either case conditions are made imposed between thetwo entreprises in their commercial or financial relationswhich differ from those which would be made betweenindependent enterprises, then any profits which would, butby reason of those conditions, have accrued to one of theenterprises but by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise andtaxed

No. 584/B/PK/PJK/2011(s) pay to the Government of the Republic of Indonesia the Income Taxincluding final tax on profits after tax deduction imposed on it pursuantto the Indonesian Income Tax Law and its implementing regulations;Atau dalam Bahasa Indonesia:KONTRAKTOR harus:(s) Membayar Pajak Penghasilan kepada Pemerintah Negara RepublikIndonesia termasuk penghasilan kena pajak akhir setelah dikurangipajak yang dikenakan berdasarkan UndangUndang Pajak PenghasilanIndonesia dan peraturan pelaksanaannya

Pasal 5.2(s) secara khusus menyatakan:5.2(s)Contractor shall:pay to the Government of the Republic of Indonesia the Income Taxincluding final tax on profits after tax deduction imposed on itpursuant to the Indonesian Income Tax Law and its implementingregulations;Pasal 6 Ayat (1) UndangUndang Pajak Penghasilan No. 7 Tahunmenyatakan:(1) Besarnya penghasilan kena pajak, ditentukan oleh penghasilan brutodikurangi : a. biaya untuk mendapatkan, menagih, dan memeliharapenghasilan itu, meliputi ...Perlakuan

Section 5.2(s)dari KBH Blok B menyatakan sebagai berikut:Contractor shall:(s) pay to the Government of The Republic of Indonesia the IncomeTax including final tax on profits after tax deduction imposed on itpursuant to the Indonesian Income Tax Law and its implementingRegulations.

S443a menerapkan uniformity principle yaitu costrecovery = deductible expenseTotal Equity to be split dan Pajak Penghasilan = penerimaan Negara(termasuk 71,1538% dan 28,8462% = 85% : 15%) Penghasilan Kena Pajak dan PPh e = Sesuai Section V Right ancContractor shall:pay to the Governmet of the Reptax deduction imposed on it pwregulations. Penjelasan Tabel DiatasMajelis Hakim Pengadilan Pajak merujuk pada Surat Menteri Keuangan RINo.