Putusan Pengadilan Pajak Nomor : PUT.52975/PP/M.IXB/19/2014Jenis Pajak : Bea CukaiTahun Pajak : 2012Pokok Sengketa : bahwa yang menjadi pokok sengketa adalah pengajuan banding terhadap PenetapanNilai Pabean atas barang Hamilton C2 Intelligent Ventilator Including Accessories,Negara asal Switzerland;Menurut Terbanding : bahwa Nilai Pabean untuk barang impor berupa Hamilton 02Intelligent Ventilator Including Accessories, yang diberitahukansebesar CIF CHF 137,109.23 atau CHF 13,710.923/niu ditetapkanmenjadi

Brosur/Katalog Produk;&N &bahwa hasil pemeriksaan atas dokumen impor dan buktibukti yang dilampirkan dalam suratbanding dan yang diserahkan Pemohon Banding dalam persidangan adalah sebagai berikut:bahwa Pemohon Banding melakukan pemesanan kepada Supplier Hamilton Medical AG denganPurchase Order Nomor: 120495/S/062212/Rev.1 tanggal 04 Juli 2012 dengan rincian sebagaiberikut:Item PartNo Description Pkg Qty Unit Price Total Price1 160001 Hamilton C2 Intelligent Ventilator Including Unt 30 13,512.92

XXXPort of Deaprture : ZurichPort of Destination : JakartaDescription : Hamilton C2 Intelligent Ventilator Including AccessoriesGross Weight : 248.00 Kgsbahwa berdasarkan pemeriksaan Majelis terhadap dokumen impor yang disampaikan PemohonBanding, diketahui barang yang diimpor Pemohon Banding sesuai dengan Invoice Nomor: 062460tanggal 16 Juli 2012 adalah Hamilton C2 Intelligent Ventilator Including Accessories dari HamiltonMedical AG dengan harga sebesar USD 135,129.50;bahwa barang impor Hamilton

C2 Intelligent Ventilator Including Accessories dengan Air WaybillNomor: ZRH8624 9731 tanggal 16 Juli 2012 dan Invoice Nomor: 062460 tanggal 16 Juli 2012 telahdiberitahukan dalam PIB Nomor: 125889 tanggal 27 Juli 2012 dengan nilai pabean sebesar CIFUSD 137,109.23;bahwa nilai pabean atas impor Hamilton C2 Intelligent Ventilator Including Accessories dengan PIBNomor: 125889 tanggal 27 Juli 2012 telah ditetapkan oleh Terbanding menjadi sebesar CIF USD245,564.00;bahwa berdasarkan pemeriksaan Majelis

terhadap dokumen impor Pemohon Banding, diketahuibarang yang diimpor sesuai dengan PIB Nomor: 125889 tanggal 27 Juli 2012 adalah Hamilton C2Intelligent Ventilator Including Accessories dari Hamilton Medical AG, dengan harga CIF USD137,109.23 sesuai dengan Invoice Nomor: 062460 tanggal 16 Juli 2012 dan Air Waybill Nomor:ZRH8624 9731 tanggal 16 Juli 2012;bahwa atas barang impor dengan Invoice Nomor: 062460 tanggal 16 Juli 2012 sebesar USD135,129.50, telah dibayar oleh Pemohon Banding berdasarkan bukti

Putusan PengadilanJenis PajakTahun PajakPokok SengketaMenurut Terbanding:Menurut PemohonPendapat MajelisPajak Nomor : Put45956/PP/M.TX/19/2013: Bea Masuk: 2012: bahwa yang menjadi pokok sengketa adalah pengajuan banding terhadapPenetapan Nilai Pabean atas barang ATM (Aoutomatic Teller Machine)Nautilus Hyosung MX 5600 Including 4 (four) Extra Cassettes and 1 (one)Extrareject Cassette, Negara asal Korea, yang diberitahukan oleh PemohonBanding dengan Pemberitahuan Impor Barang (PIB) Nomor: 009942 tanggal10

XXXPort of Loading :Busan, KoreaPort of Delivery JakartaDescription :100 Units of ATM (Automatic Teller Machine)Nautilus Hyosung MX 5600 including 4 extracassettes and 1 extra reject cassetteGross Weight 45,770.00 kgsbahwa berdasarkan pemeriksaan Majelis terhadap dokumen impor yangdisampaikan Pemohon Banding, diketahui barang yang diimpor PemohonBanding sesuai dengan Commercial Invoice Nomor: NHBG11122601tanggal 26 Desember 2011 adalah ATM (Aoutomatic Teller Machine)Nautilus Hyosung MX 5600 Including

4 (four) Extra Cassettes and 1 (one)Extrareject Cassette dari Nautilus Hyosung Inc., Seoul, Korea dengan hargasebesar CIF USD 390,000.00.bahwa barang impor ATM (Aoutomatic Teller Machine) Nautilus HyosungMX 5600 Including 4 (four) Extra Cassettes and 1 (one) Extrareject Cassettedengan Bill of Lading Nomor: SNKOO10111104795 tanggal 27 Desember2011 dan Commercial Invoice Nomor: NHBG11122601 tanggal 26Desember 2011 telah diberitahukan dalam PIB Nomor: 009942 tanggal 10Januari 2012 dengan nilai pabean

MX 5600 Including 4 (four) Extra Cassettes and 1 (one) ExtrarejectCassette dari Nautilus Hyosung Inc., Seoul, Korea, dengan harga CIF USD390,000.00 sesuai dengan Commercial Invoice Nomor: NHBG11122601tanggal 26 Desember 2011 dan Bill of Lading Nomor: SNKOO10111104795tanggal 27 Desember 2011.bahwa atas barang impor dengan Commercial Invoice Nomor:NHBG11122601 tanggal 26 Desember 2011 sebesar USD 390,000.00, telahdibayar oleh Pemohon Banding sesuai Nota Debet Bank BRI tanggal 27Februari 2012 dengan

Peraturan perundangundangan lainnya yang terkait.: Menyatakan mengabulkan seluruhnya permohonan banding PemohonBanding terhadap keputusan Direktur Jenderal Bea dan Cukai Nomor:KEP1447/KPU.01/2012 tanggal 16 Maret 2012 tentang Penetapan atasKeberatan terhadap SPTNP Nomor: SPTNP000885/NOTUL/KPUTP/BD.02/2012 tanggal 17 Januari 2012, dan menetapkan Nilai Pabean atasimpor barang ATM (Aoutomatic Teller Machine) Nautilus Hyosung MX5600 Including 4 (four) Extra Cassettes and (one) Extrareject Cassettesesuai

S Parman Kavling 28, Kelurahan Tanjung Duren Selatan, KecamatanGrogol Petamburan, Jakarta Barat 11470, dan menetapkan klasifikasi barangyang diimpor: Pos 2, 2x10GE SFP+Slots, 10xGE RJ45 Ports (Including1XMGMT Port, 1xHA Port, 8xSwitch Ports), 8xGE SFP Slots, SPU NP6 andCP9 HArdware Accelerated, 2x240 GB OnBoard SSD Storage NetworkSecurity Appliance dan Pos 3, 10xGE RJ45 Ports (Including 7xInternal Ports,2xWAN Ports, 1xDMZ Port), Max Managed FortiAPs (Total/Tunnel)30/Network Security Appliance, dengan

1 x MGMT Port, 1 x HA Port, 8 x Switch Ports), 8 x GE SFP Slots,SPU NP6 and CP9 Hardware Accelerated, 2 x 240 GB Onboard SSDStorage Network Security Appliance dan Pos 3, 10 x GE RuJ45 Ports(Including 7 x Internal Ports, 2 x WAN Ports, 1 x DMZ Port), Max ManagedFortiAPs (Total/Tunnel) 30 / Network Security Appliance, yang tidak disetujuioleh Termohon Peninjauan Kembali/Pemohon Banding;Menimbang, bahwa menurut Termohon Peninjauan Kembali/Pemohon Banding: Termohon Peninjauan Kembali/Pemohon Banding

Putusan Nomor 1768/B/PK/Pjk/2021RJ45 Ports (Including 1 x MGMT Port, 1 x HA Port, 8 x Switch Ports), 8 xGE SFP Slots, SPU NP6 and CP9 Hardware Accelerated, 2 x 240 GBOnboard SSD Storage Network Security Appliance dan 10 x GE RJ45Ports (Including 7 x Internal Ports, 2 x WAN Ports, 1 x DMZ Port), MaxManaged FortiAPs (Total/Tunnel) 30 / Network Security Appliance yangberfungsi sebagai pelindung jaringan dengan menyaring seranganmalware, membatasi akses dari suatu user atau komputer tertentu ataubahkan

Putusan Nomor 1768/B/PK/Pjk/2021Ports), 8 x GE SFP Slots, SPU NP6 and CP9 Hardware Accelerated, 2 x 240GB Onboard SSD Storage Network Security Appliance dan Pos 3, 10 x GERJ45 Ports (Including 7 x Internal Ports, 2 x WAN Ports, 1 x DMZ Port), MaxManaged FortiAPs (Total/Tunnel) 30 / Network Security Appliance, PIBNomor 000936, tanggal 02 Januari 2019, masuk pada pos tarif 8517.62.49dengan pembebanan BM:10%, sehingga tagihannya menjadiRp8.265.000,00 (delapan juta dua ratus enam puluh lima ribu rupiah

;Menimbang, bahwa Judex Factie sudah benar, dengan pertimbanganbahwa jenis barang yang disengketakan berupa: 2 x 10GE SFP+ Slots, 10 xGE RJ45 Ports (Including 1 x MGMT Port, 1 x HA Port, 8 x Switch Ports), 8 xGE SFP Slots, SPU NP6 and CP9 Hardware Accelerated, 2 x 240 GBOnboard SSD Storage Network Security Appliance dan 10 x GE RJ45 Ports(Including 7 x Internal Ports, 2 x WAN Ports, 1 x DMZ Port), Max ManagedFortiAPs (Total/Tunnel) 30 / Network Security Appliance, yangdiidentifikasikan sebagai Gateway

Parman Kavling 28, Kelurahan Tanjung Duren Selatan,Kecamatan Grogol Petamburan, Jakarta Barat 11470, dan menetapkan jenisbarang yang diberitahukan pada PIB Nomor 018930 tanggal 18 Januari2019, berupa importasi barang Pos 1. 10XGE RJ45 Ports (including 2 XWAN Ports, 1X DMZ Ports 7X Internal Ports) 128 GB SSD Onboard Storage(FG 61E) dan Pos 2.

terhadap Surat Penetapan Tarif dan/atau NilaiPabean Nomor SPTNP001563/KPU.03/2019 tanggal 15 Februari 2019 PIBNomor 018930 tanggal 18 Januari 2019, importasi barang berupa Pos 1.10XGE RJ45 Ports (including 2 X WAN Ports, 1X DMZ Ports 7X InternalPorts) 128 GB SSD Onboard Storage (FG 61E) danPos 2.

Shared MediaPairs (including 2XGE RJ45 Ports 2X SFP Slots) FG 80E, yangdiberitahukan pada pos tarif 8517.62.29 dengan pembebanan tariff beamasuk 0% dan ditetapkan oleh Terbanding pada pos tarif 8517.62.49dengan pembebanan BM:10%, = sehingga tagihannya menjadiHalaman 4 dari 9 halaman.

Terbanding juga tidak membantah bahwa barang yangdiimpor nama jenis barangnya adalah Gateway;Bahwa yang menjadi sengketa adalah Pemohon Banding mengimporjenis barang berupa Pos 1. 10XGE RJ45 Ports (including 2 X WAN Ports, 1XDMZ Ports 7X Internal Ports) 128 GB SSD Onboard Storage (FG 61E)danPos 2.Shared Media Pairs (including 2XGE RJ45 Ports 2X SFP Slots)FG 80E yang diberitahukan dalam Pos Tarif 8517.62.29 BM:0%.Dalam suratbanding dan dalam persidangan Pemohon Banding mengajukan perubahanPos Tarif

menjadi: Pos Tarif 8517.62.21 akan tetapi perubahan Pos Tariftersebut tidak menyebabkan perubahan pembebanan karena samasamaBM:0%.Bahwa jenis barang yang yang disengketakan adalah Pos 1. 10XGERJ45 Ports (including 2 X WAN Ports, 1X DMZ Ports 7X Internal Ports) 128GB SSD Onboard Storage (FG 61E) dan Pos 2.Shared Media Pairs(including 2XGE RJ45 Ports 2X SFP Slots) FG 80E yang diidentifikasiHalaman 6 dari 9 halaman.

GrogolPetamburan, Jakarta Barat 11470, dan menetapkan klasifikasi barang yangdiimpor: 7 x GE RJ45 Ports (Including 2 x WAN Port, 5 x Switch Ports), MaxManaged FortiAPs (Total / Tunnel) 10/5, dengan PIB Nomor: 405679 tanggal4 Desember 2018 diklasifikasikan ke dalam Pos Tarif 8517.62.21 BM: 0%,sehingga tagihannya menjadi Nihil;Menimbang, bahwa sesudah putusan terakhir ini diberitahukankepada Pemohon Peninjauan Kembali pada tanggal 22 September 2020,kemudian terhadapnya oleh Pemohon Peninjauan Kembali

Putusan Nomor 1930/B/PK/Pjk/2021Bahwa yang menjadi pokok sengketa adalah penetapan TerbandingKeputusan Nomor KEP449/KPU.03/2019 tanggal 29 Maret 2019 tentangpenetapan atas Keberatan Pemohon Banding terhadap SPTNP Nomor:SPTNP 011800/KPU.03/2018 tanggal 13 Desember 2018 atas PIB Nomor:405679 tanggal 4 Desember 2018, importasi barang berupa 7 x GE RJ45Ports (Including 2 x WAN Port, 5 x Switch Ports), Max Managed FortiAPs(Total/Tunned) 10/5 yang diberitahukan pada pos tarif 8517.62.29 BeaMasuk 0% dan

ditetapkan oleh Terbanding pada pos tarif 8517.62.49 denganpembebanan BM: 10%, sehingga tagihannya menjadi Rp270.016.000,00(dua ratus tujuh puluh juta enam belas ribu rupiah) yang tidak disetujuiPemohon Banding;Bahwa selanjutnya yang menjadi pokok masalah dalam sengketa aquo adalah Apakah benar atas PIB Nomor: 405679 tanggal 4 Desember2018 importasi barang berupa 7 x GE RJ45 Ports (Including 2 x WAN Port, 5X Switch Ports), Mas Managed FortiAPs (Total/Tunned) 10/5 ditetapkan olehTerbanding pada pos

Bahwa Judex Facti Pengadilan Pajak sudah benar, karena alasanPeninjauan Kembali adalah tentang penilaian fakta yang sudah diuji dengantepat dan benar oleh Judex Facti, terbukti importasi barang berupa 7 x GERJ45 Ports (Including 2 x WAN Port, 5 x Switch Ports), Mas ManagedFortiAPs (Total/Tunned) 10/5 yang diidentifikasi sebagai gateway merupakanunit dari mesin pengolah data otomatis oleh karenanya berdasarkan KUMHS 1 dan 3 (a) jenis barang gateway diklasifikasikan ke dalam pos tarif8517.62.21 dengan

Tarif Bea MasukMenurut Terbandingbahwa berdasarkan penelitian atas Form E: E132102003200117 tanggal 6 Mei 2013, kedapatan :Form E Kolom pada Form E KeteranganE132102003200117 1 Products Consigned from (Exporters business name,tanggal 6 Mei 2013 address, country): Sigma Elevator Company Limited,ChinaNumber and type of packages, description of products7 (including quantity where appropriate and HS numberpof the importing party): 39 case of 2 units SigmaElevator consists of:1 unit type IRISINVPA 10

Good obtained or produced in a Party solely from products referred to in paragraphs (a) to (i) above; Plant here refers to all plant life including fruit, flowers, vegetables, trees, seaweed, fungi and liveplants,?

Animals referred to in paragraph (b) and (c) covers all animal life, including mammals, birds, fish,crustaceans, molluscs, reptiles, bacteria and viruses,3 Products refer to those obtained from live animals without further processing, including milk, eggs,natural honey, hair, wool, semen and dung,4 This would cover all scrap and waste including scrap and waste resulting from manufacturing orprocessing operations or consumption in the same country, scrap machinery, discarded packagingand all products

However, it Mei release the products to theimporter subject to any administrative measures deemed necessary, including imposition ofcustoms duties at the higher applied rate or equivalent amount of deposit, provided that theyare not held to be subject to import prohibition or restriction and there is no suspicion of fraud;(iii) The Customs Authority or the Issuing Authorities of the exporting Party receiving a request forretroactive check shall respond to the request promptly and reply not later

AirDryer hankinson,Germany. 1 unit chiller merek MTA/TAE 081, italy. 1unit preform strech blow moulding machine side TMS504,spain. 1setcomplete set of mould 600 ml. 1unit Oil free 40 bar compressor type,CE2A,ArteliersFrancois ,Belgium including AirDryer Hankinson ,Germany. 1unit chiller Nova Frigo REX25, italy. 1unit AKEI shuttle AO70SNTS Double station blow mouldingmachine. 1 unit full set of blowing mould 5 litre. 1 unit crusher Avian . 1 unit chiller 30 Ton,Fuji 1 unit pet preform strech blow

moulding machine side TMS504,spain. 1setcomplete set of mould 600 ml. 1 unit Oil free 40 bar compressor type CE2A,Arteliers francoisbelgium including airdryer hankinson ,Germany. unit chiller nova frigo REX25 , italy. 1unit genset MTUmercedes benx open type (new brand) 500KVA. 1 unit diesel generation set open type (new) merk MTU,750 KVA.4.

AirDryer hankinson,Germany. 1 unit chiller merek MTA/TAE 081, italy. 1 unit preform strech blow moulding machine side TMS504,spain. 1setcomplete set of mould 600 ml. 1 unit Oil free 40 bar compressor type,CE2A,ArteliersFrancois ,Belgium including AirDryer Hankinson ,Germany. unit chiller Nova Frigo REX25, italy. 1unit AKEI shuttle AO70SNTS Double station blow mouldingmachine.Halaman 6 dari 28 Halaman Putusan Nomor 61/Pdt/2020/PTMDN 1 unit full set of blowing mould 5 litre. 1 unit crusher Avian unit

chiller 30 Ton,Fuji. 1 unit pet preform strech blow moulding machine side TMS504,spain. 1setcomplete set of mould 600 ml. 1 unit Oil free 40 bar compressor type CE2A,Arteliers francoisbelgium including air dryer hankinson ,Germany. unit chiller nova frigo REX25 , italy. 1unit genset MTUmercedes benx open type (new brand) 500KVA. 1 unit diesel generation set open type (new) merk MTU, 750 KVA.Untuk point 1 (d,e,f)dijual 1(satu) paket.

merk donaldson,england.1 unit chiller merek MTA/TAE 081, Italy.1 unit preform strech blow moulding machine side TMS 504,spain1 set complete set of mould 600 ml.1 unit Oj free 40 bar compressor type CE2A,Arteliersfrancois,belgium including Air Dryer hankinson,Germany.1 unit chiller merek MTA/TAE 081, italy.1 unit preform strech blow moulding machine side TMS 504,spain.1 set complete set of mould 600 ml.1 unit Oil free 40 bar compressor type,CE2A,Arteliers Francois,;Belgium including Air Dryer Hankinson

One Year Technical Support Including, yang terdiri dari :

• Telephone Support (Aeryon Business Hours)
• Email Support
• Software Upgrades
• Diagnostic Support

3.

UAV System (Unmanned Aerial Vehicle) Spare Kit Includes, yang terdiri dari :

• 2 Additional Smart Batteries
• Full Set (4 individual arms) of Spare Motor Arms With Propellers
• Full Set (4 individual legs including antenna leg) of Spare Legs
• Kendaraan Roda Empat (isuzu Phanter min tahun 2007)

5. Menghukum Tergugat untuk membayar kepada Penggugat

UAV System (Unmanned Aerial Vehicle) Spare Kit Includes, yangterdiri dari :POKOK PERKARAPRIMAIR2 Additional Smart BatteriesFull Set (4 individual arms) of Spare Motor Arms WithPropellersFull Set (4 individual legs including antenna leg) of SpareLegsKendaraan Roda Empat (isuzu Phanter min tahun 2007)1. Mengabulkan Gugatan Penggugat untuk seluruhnya;2.

One Year Technical Support Including, yang terdiri dari : Telephone Support (Aeryon Business Hours) Email Support Software Upgrades Diagnostic Support4.3. UAV System (Unmanned Aerial Vehicle) Spare Kit Includes, yangterdiri dari : 2 Additional Smart Batteries Full Set (4 individual arms) of Spare Motor Arms WithPropellers Full Set (4 individual legs including antenna leg) of SpareLegs Kendaraan Roda Empat (isuzu Phanter min tahun 2007)5.

Set (4 Individual legs including antenna leg) of SpareLegs KendaraanRodaEmpat (Isuzu Phanter min Tahun 2007)2.

Arms) of Spare Motor Arms WithPropellers DFull Set (4 Individual legs including antenna leg) of SpareLegs KendaraanRodaEmpat (Isuzu Phanter min Tahun 2007)Adalah kabur, karena yang dikemukakan oleh Penggugat tersebutdiatas, bukan itu perincian yang sebenarnya, karena perinciantersebut di atas merupakan usulan yang tercantum di dalam proposaldari Tergugat.

One Year Technical Support Including, yang terdiri dari :Telephone Support (Aeryon Business Hours)Email SupportSoftware UpgradesDiagnostic Support3. UAV System (Unmanned Aerial Vehicle) Spare Kit Includes, yangterdiri dari :2 Additional Smart BatteriesFull Set (4 individual arms) of Spare Motor Arms WithPropellersFull Set (4 individual legs including antenna leg) of SpareLegsKendaraan Roda Empat (isuzu Phanter min tahun 2007)5.

terbataskepada tuntutan sewa dan/atau pengembalian alatalat atau tabung gas yangtelah dinyatakan selesai dengan dilaksanakannya pembayaran jumlahdibawah ini :RP. 180.000.000,00 (SERATS DELAPAN PULUH JUTA RUPIAH)(selanjutnya disebut sebagai jumlah penyelesaian)(1) Without admission of liability DEFENDANT agrees to pay toPLAINTIFF the following sums in full and final settlement of all claims,disputes, and controversies between THE PARTIES arising from, inrelation to the case No. 50 / PDT.GS/ 2019 / PN.BTM including

dan apakahdiketahui atau tidak diketahui, timbul dari, sehubungan dengan atausehubungan dengan perkara No. 50 / PDT.GS/ 2019 / PN.BTM, danselamanya melepaskan klaim semacam itu;(3) The PLAINTIFF and the DEFENDANT irrevocably and foreverreleases and discharges each other and / or their affiliates, directors,officers, shareholders, agents, employees, servants and agents fromall and any responsibilities, liabilities, duties and claims, of whatevernature or kind and howsoever and whenever arising (including

Agreement, whether known or unknownand whether or not presently existing, pursuant to statute,contract, or other applicable laws;(6) Setiap PIHAK:(6)(a)(b)(c)Each PARTY:Setuju untuk tidak memulai atau mempertahankan klaim atautindakan apa pun (termasuk klaim atas biaya) terhadap PIHAKlainnya yang berkaitan dengan, yang timbul dari, dan / atausehubungan dengan perkara No. 50 / PDT.GS/ 2019 / PN .BTMdan semua hal yang diangkat di dalamnya;(a) Agrees not to commence or maintain any claim oraction (including

Kesepakatan ini (termasuk masalah apa pun yang berkaitan dengankeberadaannya, keabsahan atau pemutusannya) dan kewajiban nonkontrak yang timbul dari atau sehubungan dengan itu akan diatur oleh danditafsirkan sesuai dengan hukum Indonesia.mi, This Agreement (including any issues relating to its existence,validity or termination) and any noncontractual obligations arising out ofor in connection with it shall be governed by and construed inaccordance with the laws of Indonesia.2.

The PARTIES agree to submit irrevocably and unconditionally tothe exclusive jurisdiction of the Batam District Courts in respect of anymatter arising out of or in connection with this Agreement (including anyissues relating to its existence, validity or termination) and any noncontractual obligations arising out of or in connection with it.Pasal 11Article 11Pengesahan PerdamaianAgreement EndorsementPENGGUGAT sepakat bahwa dengan ditandatanganinya Kesepakatan inimaka PENGGUGAT terikat untuk melaporkan

One Year Technical Support Including, yang terdiri dari : Telephone Support (Aeryon Business Hours) Email Support Software Upgrades Diagnostic Support4.3.

4 Individual Arms) of Spare Motor Arms WithPropellers DFull Set (4 Individual legs including antenna leg) of SpareLegs KendaraanRodaEmpat (Isuzu Phanter min Tahun 2007)2.

One Year Technical Support Including, yang terdiri dari : Telephone Support (Aeryon Business Hours) Email Support Software Upgrades Diagnostic Support3. UAV System (Unmanned Aerial Vehicle) Spare Kit Includes, yang terdiridari: 2 Additional Smart Batteries Full Set (4 individual arms) of Spare Motor Arms WithPropellers Full Set (4 individual legs including antenna leg) of SpareLegs Kendaraan Roda Empat (isuzu Phanter min tahun 2007)Halaman 23 dari 37 halaman Putusan Nomor 82/Pdt/2020/PT MDN5.

One Year Technical Support Including, yang terdiri dari :Telephone Support (Aeryon Business Hours)Email SupportSoftware UpgradesDiagnostic Support4.3. UAV System (Unmanned Aerial Vehicle) Spare Kit Includes, yangterdiri dari :2 Additional Smart BatteriesFull Set (4 individual arms) of Spare Motor Arms WithPropellersFull Set (4 individual legs including antenna leg) of Spare LegsKendaraan Roda Empat (isuzu Phanter min tahun 2007)5.

dalamkedokteran gigi Lainlain Lainlain Dibuat dari polimer akrilat atau vinil: Cat anti lumut atau anti karat untuklambung kapal Pernis (termasuk lak), dari jenis yangdigunakan dalam kedokteran gigi Lainlain Lainlain: Pernis (termasuk lak), tahan panasmelebihi 100C: Dari jenis yang digunakan dalamkedokteran gigi Lainlain Pernis (termasuk lak), tahan panas tidakmelebihi 100C: bahwa sesuai dengan struktur pos tarif 32.08 di dalam Buku TarifKepabeanan Indonesia Tahun 2012, sebagai berikut :Paints and varnishes (including

Based on polyesters: Varnishes (including lacquers): Of a kind used in dentistry Other Other Based on acrylic or vinyl polymers: Antifouling or anticorrosive paints fships hulls Varnishes (including lacquers), of a kused in dentistry Other Other: Varnishes (including lacquers),exceeding 1000C heat resistance: Of a kind used in dentistry Other Varnishes (including lacquers), notexceeding 1000C heat resistance:3208.90.21.00 Dari jenis yang digunakan dalam Of a kind used in dentistrykedokteran gigi3208.90.29.00

, remittances ortransactions, including any tax or levy on or in connection withoperations performed hereunder by CONTRACTOR...

Furnish all technical aid, including foreign personnel,(C).required for the performance of the Work Program,payment whereof requires Foreign Exchange;Furnish such other funds for the performance of theWork Program that requires payment in ForeignExchange, including payment to foreign third partieswho perform services as a contractor;1.3.

PERTAMINA shall:(b) except with respect to CONTRACTOR'S obligation topay the income tax including the final tax on profit aftertax deduction as set forth at subsection 1.2 (r) of thisSection IV, assume and discharge other Indonesiataxes of CONTRACTOR including value added tax,transfer tax, import and export duties on materials,equipment and supplies brought into Indonesia byCONTRACTOR, its contractors and subcontractors;exactions in respect ofproperty, capital, net worth,operations, remittances or

transactions, including anytax or levy on or in connection with operationsperformed hereunder by CONTRACTOR.

Putusan Nomor 325/B/PK/PJK/2017CONTRACTOR including value added tax, transfer tax,import and export duties on materials, equipment andsupplies brought into Indonesia by CONTRACTOR, itscontractors and subcontractors; exactions in respect ofproperty, capital, net worth, operations, remittances ortransactions, including any tax or levy on or in connectionwith operations performed hereunder by CONTRACTOAR...

Within 30 (thirty) days afterthe date of Payment of BBG A Claim tothe First Party, the First Party shalldeliver the 35 (thirtyfive) units togetherSettlement Agreementwith its BBG Invoice in advance and theSupporting Documents (including theVehicle Documents, inter alia BPKB,STNK and KIR), as stipulated onAppendix 8 of the CooperativeAgreement of the unit that was settledby the Second Party.5.

Party shall settle the BBG Invoice ofeach of the 19 vehicle units on the BBGB after the Second Party received theBBG Invoice in advance and theSupporting Documents (including theVehicle Documents, inter alia BPKB,STNK and KIR, as long as relevant), asstipulated on Appendix 8 of theCooperative Agreement.akan membayar setiap Faktur klaim BBGatas ke 19 unit kendaraan dalam BBG B,setelah terlebin dahulu Pihak Keduamenerima Faktur BBG dan DokumenPendukung (termasuk DokumenKendaraan seperti BPKB, STNK

The Parties agree and acknowledge thatthe Copy of Bank Transfer Receipt ofPayment of BBG A Claim, as referred toArticle 2 of this Agreement is validevidence and the legally binding theParties, including before the Court.Para Pihak sepakat dan mengakui bahwaSalinan Tanda Bukti Transfer Bank atasBBG A,sebagaimana dimaksud pada Pasal 2uang Pembayaran KlaimPerjanjian ini merupakan bukti sah danberkekuatan hukum tetap mengikat ParaPihak, termasuk di muka pengadilan. .

The Parties agree to give 180 (onehundred eighty) days since the date ofthe Effective Date to the First Party(hereinafter referred to as Due Date ofBBG B Claim) tocomplete the BBG Invoice and thePayment ofSupporting Documents (including theVehicle Documents, inter alia BPKB,STNK and KIR), as stipulated on Article4 Number 1.6 Letter a of the Para Pihak sepakat untuk memberikanwaktu selama 180 (seratus delapan puluh)hari sejak Tanggal Efektif kepada PihakPertama (selanjutnya disebut Batas WaktuKlaim

The Second Party shall provide writtenapproval via email to the First Partywithin 2 (two) working days since thedelivery date of the complete BBGInvoice and the Supporting Documents(including the Vehicle Documents, interalia BPKB, STNK and KIR, as long asrelevant) for each remaining 19(nineteen) vehicle units of BBG B asdetailed in Appendix B of this SettlementAgreement and if after 2 (two) workingdays from the submission date of BBG Pihak Kedua setuju memberikanpersetujuan tertulis melalui email

Pejabat Bea dan Cukai Kantor Pengawasan dan Pelayanan Bea danCukai Tipe Madya Pabean SoekarnoHatta menetapkan Nilai Pabeanatas PIB Nomor 163806 tanggal 03 Oktober 2012, diberitahukan:Jenis barang : Hamilton C2 Intelligent Ventilator Including Accessories: Switzerland: CIF CHF 160,334.29Negara asalNilai PabeanHalaman 3 dari 14 halaman.

Biak No. 38 C, Petojo Selatan, Gambir, Jakarta Pusat10510, dan menetapkan nilai pabean atas impor barang Hamilton C2 IntelligentVentilator Including Accessories dengan PIB Nomor: 163806 tanggal 03 Oktober2012 pos 6 sesuai keputusan Terbanding Nomor: KEP1225/WBC.06/2012tanggal 11 Desember 2012 yaitu sebesar CIF CHF236,309.30 dengan total nilaipabean CIF CHF257,620.20, sehingga Bea Masuk, Pajak Dalam Rangka Impordan Denda Administrasi yang masih harus dibayar sebesar Rp372.188.00,00;Menimbang, bahwa

Bahwa penetapan nilai pabean yang dilakukan oleh Termohon PK atasitem barang Hamilton C2 Intelligent Ventilator Including Accessoriesyakni sebesar CIF CHF 23,630.

KEP1202/WBC.06/2012 tanggal 5 Desember 2012 dalam perkarabanding pabean yakni untuk item barang yang sama yaitu Hamilton C2Intelligent Ventilator Including Accessories, antara PT. FondacoMitratama melawan Direktorat Jenderal Bea dan Cukai, dimana MajelisHakim Pengadilan Pajak telah mengabulkan seluruh permohonanbanding dari Pemohon Banding, PT. Fondaco Mitratama.

Putusan Nomor 333/B/PK/PJK/201 7permohonan banding Pemohon Banding terhadap Keputusan TerbandingNomor: KEP1225/WBC.06/2012 tanggal 11 Desember 2012 tentangPenetapan atas Keberatan terhadap Surat Penetapan Tarif dan/atau NilaiPabean (SPTNP) Nomor: SPTNP009465/WBC.06/KPP.0103/NP/2012 tanggal05 Oktober 2012, atas nama Pemohon Banding, NPWP: 01.621.419.9073.000,dan menetapkan nilai pabean atas impor barang berupa Hamilton C2 IntelligentVentilator Including Accessories dengan PIB Nomor: 163806 tanggal

Value Added Tax, transfer tax, import and exportduties on materials, equipment and supplies brought into Indonesia byCONTRACTOR, its contractors and subcontractorsl; exactions in respect ofProperty, capital, net worth operations, remittances or transactions including anytax or levy on or in connection with operations performed.

Hereunder byCONTRACTOR, Pertamina shall not be obliged to pay CONTRACTOR's IncomeTax including the final tax on profits after tax deduction, nor taxes on tobaccos,liquor and personnel income tax, and income tax and other taxes not listedHalaman 5 dari 25 halaman. Putusan Nomor 1705/B/PK/PJK/2017above of contractors and subcontractors.

Putusan Nomor 1705/B/PK/PJK/2017Bahwa meskipun pembayaran tersebut dianggap sebagaiobyek pajak, S604 menetapkan bahwa pembayaran pajaktersebut merupakan tanggung jawab pemerintah;Bahwa hal ini telah sesuai dengan PSC kontrak blok SouthEast Sumatra Pasal 5.1.3 ayat b, yang menyatakan:"except with respect to CONTRACTOR'S obligation to paythe Income Tax including the final tax on profits after taxdeduction set forth at paragraph 1.2; (r) of this section V,assume and discharge other Indonesian taxes

ofCONTRACTOR including Value Added Tax, transfer tax,import and export duties on materials, equipment andsupplies brought into Indonesia by CONTRACTOR, itscontractors and subcontractors!

; exactions in respect ofProperty, capital, net worth operations, remittances ortransactions including any tax or levy on or in connectionwith operations performed. Hereunder by CONTRACTOR,Pertamina shall not be obliged to pay CONTRACTOR'SIncome Tax including the final tax on profits after taxdeduction, nor taxes on tobaccos, liquor and personnelincome tax, and income tax and other taxes not listed aboveof contractors and subcontractors.

biaya advokat yang wajar,yang timbul dari atau dengan caralain dalam kaitannya denganpelanggaran atas Perjanjian ini yangdilakukan oleh mereka.Pihak tidakbertanggung jawab kepada Pihaklainnya atas kerugiankerugianlangsung maupun tidak langsungyang diderita oleh Pihak lainnyasebagai akibat dari Penetapan PNJaksel No. 203/2016 dan Perkara(9)(6)paragraphs (1) and (3) of thisAgreement, the Company (includingits board of directors, board ofcommissioners, its shareholders andemployees), the Second Party(including

its board of directors,board of commissioners, itsshareholders and employees) andthe Third Party irrevocably andunconditionally agree to:a. fully discharge and heretoforerelease First Party (including itsboard of directors, board ofcommissioners, shareholdersand employees) from any futurecharges, either civil or criminal,against First Party (including itsboard of directors, board ofcommissioners or employees),and any matter related thereto,whether or not in connection withthe Opposition Case;b.

agree to refrain from taking orinitiating proceedings in court orother forum or through anymeans or any action to claimFirst Party (including its board ofdirectors, board ofcommissioners, shareholdersand employees).The Second Party, the Third Partyand the Company agree toindemnify, defend and hold the FirstParty harmless against any and allclaims, demands, cause of action,losses, costs, expenses, obligations,liabilities or damages, includingreasonable attorneys fees, arisingout of or otherwise in

dilaksanakannyaPengalihan Saham NSB, maka PihakKedua, Pihak Ketiga dan Perseroanakan melakukan tindakantindakanadministratif yang diperlukan dalamrangka mengubah data Perseroan diKementerian Hukum dan Hak AsasiManusia, Badan KoordinasiPenanaman Modal (BKPM) daninstitusiinstitusi lain yang relevan,termasuk tetapi tidak terbatas padaperubahan susunan para pemegangsaham, dewan komisaris dan direksiPerseroan dan status Perseroan dariPerseroan Terbatas PenanamanModal Asing menjadi Perseroan(7)(8)(9)including

If there areany inconsistencies due to differinglanguage interpretations, then theBahasa Indonesia version shallprevail.(6) This Agreement shall not beterminated without the approval ofthe Parties in writing.(7) This Agreement shall supersede allprevious verbal agreements betweenthe Parties in connection withresolution of all existing mattersbetween the Parties, including butnot limited to matters set forth in PNJaksel Stipulation No. 203/2016 andthe Opposition Case.(8) The Parties herewith agree

(a) "Falling such an amicable settlement within a period of sixty (60) BusinessDays of such dispute, controversy or conflict arising, any and all disputescontroversies and conflicts arising out of or in connection with thisagreement or its perfomance (Including the existence, validity or terminationof this agreement) must be settled by arbitration in English Language underthe Rules of Conciliation and Arbitration of the International Chamber ofCommerce as at present In force (Rules).

(a) Perjanjian Settlement tanpa memaknaisecara Komprenhensif makna butirbutir yang ada pada Pasal 6.2 PerjanjianSettlement.Bahwa Pasal 6.2 (a) Perjanjian Settlement menyebutkan :(a)Failing such an amicable settlement within a period of sixty (60) BusinessDays of such dispute, controversy or conflict arising, anu and all disputes,controversies and conflicts arising out of or in connection with thisagreement or its performance (including the existence, validity or terminationof this agreement) must

Penggugat dan Tergugat adalahkewenangan Majelis Hakim Pengadilan Negeri Jakarta Selatan :Menimbang, bahwa dari tanggapan eksepsi dari pihak Penggugat menurutMajelis, Penggugat pun mengakui adanya Pasal 6.2 (a) Perjanjian Settlement yangmenyebutkan :(a) Failing such an amicable settlement within a period of sixty (60) BusinessDays of such dispute, controversy or conflict arising, anu and all disputes,controversies and conflicts arising out of or in connection with thisagreement or its performance (including

dan konflik yang muncul dari atauberkenaan dengan perjanjian ini atau pelaksanaannya (termasuk kelangsungan,keabsahan atau penghentian dari perjanjian ini harus, sebisa mungkin diselesaikansecara kekeluargaan di antara para pihak.Point 6.2 Arbitrase(a) Failing such an amicable settlement within a period of sixty (60) BusinessDays of such dispute, controversy or conflict arising, anu and all disputes,controversies and conflicts arising out of or in connection with thisagreement or its performance (including

S.Parman Kavling 28, Kelurahan Tanjung Duren Selatan, Kecamatan GrogolPetamburan, Jakarta Barat 11470, dan menetapkan jenis barang yangdiimpor dalam PIB Nomor: 400686 tanggal 30 November 2018, berupaimportasi 2X10GE SFP+ Slots, 1OXGE RJ45 Ports (Including 1 XMGMTPort, 1 X HA Port, 8 X Switch Ports) diidentifikasi sebagai Gateway,diklasifikasikan ke dalam Pos Tarif 8517.62.21 dengan Bea Masuk 0%,sehingga bea masuk dan pajak dalam rangka impor yang masih harusHalaman 2 dari 6 halaman.

Pengadilan Pajak yangmenyatakan mengabulkan seluruhnya banding Pemohon Bandingterhadap Keputusan Terbanding Nomor KEP382/KPU.03/2019, tanggal15 Maret 2019, tentang Penetapan atas Keberatan terhadap SuratPenetapan Tarif dan/atau Nilai Pabean (SPTNP) Nomor: SPTNP011803/KPU.03/2018, tanggal 13 Desember 2018, atas nama: PemohonBanding, NPWP: 01.963.566.3092.000, dan menetapkan jenis barangyang diimpor dalam PIB Nomor: 400686 tanggal 30 November 2018,berupa importasi 2X10GE SFP+ Slots, 10XGE RJ45 Ports (Including

Bahwa Termohon Peninjauan Kembali dapat membuktikan jenis barangyang disengketakan yaitu 2X70GE SFP+ Slots, 10XGE RJ45 Ports(Including 1 XMGMT Port, 1 X HA Port, 8 X Switch Ports) diindentifikasisebagai Gateway, merupakan Unit dari mesin pengolah data otomatisyang disebutkan secara terperinci atau spesifik pada uraian yangterdapat dalam pos, sehingga berdasarkan KUMHS 1 dan 3 (a) jenisbarang Gateway, diklasifikasikan ke dalam Pos Tarif 8517.62.21dengan Bea Masuk 0%;Halaman 4 dari 6 halaman.

enterprise may be taxed inthe other State but only so much of them as is directly or indirectly attributable to that permanentestablishment;bahwa berdasarkan Article 5.3 P3B Indonesia Inggris diatur bahwa :The term "permanent establishment" likewise includes:(a) a building site, a construction, assembly or installation project or supervisory activities inconnection therewith, but only where such site, project or activities continue for a period of morethan 183 days;(b) the furnishing of services, including

Given thenature of income from the leasing of industrial, commercial or scientific equipment, including theleasing of containers, the Committee on Fiscal Affairs decided to exclude income form such leasing fromthe defenition of roayalties and, consecquently, to remove it from the application of Article 12 in orderto make sure that it would fall under the rules for the taxation of business profits, as defined in Articles 5and 7 yang terjemahannya adalah : pada Draft Convention 1963 dan Model Convention

tanggal 13 Maret1974 dan kemudian diperbarui April 1993 dan diratifikasi dengan Keppres Nomor : 118 Tahun 1993tanggal 8 Desember 1993 yang berlaku efektif sejak Januari 1995 sehingga untuk sengketa ini harusmengacu pada P3B tersebut;bahwa sesuai Article 12 (Royalty) pada angka 3 huruf b menyatakan :The term "royalties" as used in this Article comprises:(a) payments of any kind received as a consideration for the use of, or the right to use, anycopyright of literary, artistic or scientific work, including

Notwithstanding the provisions of paragraph 2, interest arising in one of the two Stshall be taxable only in the other State to the extent that such interest is derived by:(i) the Government of the other State, including political subdivisions and local(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of the other State,(iv) any resident of the other State with respect to debtclaims guaranteed or ins1authorities thereof; or including political

subdivisions and local authorities theror by the Government of the other State including political subdivisions and Iauthorities thereof, the Central Bank of the other State or any financial instituowned or controlled by that Government;4.