Pemohon:
MERELY ELFIE

AW. salPengadilan Merely. PutihSatuan Setingkat diatasnya asia . Putih : Arsip

Penggugat:
Koperasi Simpan Pinjam Modern Banyuwangi
Tergugat:
1.MOHAMAT ZAENUL ARIS
2.MERELY AMALIA CLARA TINIAR
3.SUDARSONO, S.Pd I
4.SITI SUNDARI AMA

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Kabupaten ..........2.5 bernama : MuhamDusun BantaranKabupaten Blitar 5anak PemohonKabupaten Blit@tersebut ; Saksi meng iteisterinya terseb 1sebaiknya merely= Saksi mengetaorang lain dan tidak Atesf tnang oleh lakilaki lain, padaperempuan belum pernah dilarYeumgktetertittagaris besarnya mereka berdua tidak ada halangan untuk menikah ; Saksi mengetahui bahwa Anak Pemohon telah bekerja sebagai BuruhHarian Lepas, penghasilannya sudah cukup mencukupi rumah tangganyananti;3.

cul sn den fs furrionis ied dan =perselisihan dan pertngharan yang paryebabnya adalah: Termohon jerlai banyak menuritit kepada Pamohan, dartaranyaTemoten 0 minta dibelikan + rama, eereniee tu tonal keuangini Pamobon agi. stig wit sok il aah beryl tee tiggeselama @ tahun.Penton denn Temohon Wk mug pean i sehran TLare ae arePantera Pergnsian Agama Tembianan uns Garin pide fiiel panidanglin yang. telat dletiplean, Jehan.hadir sendiri dimuica parsidangan, akan telapl Fanrichon tidal hadi dan dakFale merely

Bahwa kewajiban Pemohon pailit (selaku Guarantor/Penjamin terhadap utang Termohonpailit kepada The Mitsubishi Bank secara khusus termaktub dalam Guarantee (vide BuktiP4) yang menyatakan pada halaman 1 dan 2 (angka 2):OBLIGATION.The Guarantor irrevocably and unconditionally guarantees to you, your Successorsand permiteed assignees as principal debtor and not merely as a surety the promptpayment to you upon demand all amounts payable to you by Polystar in respect of theLoan under the Loan Agreement

Termohon pailit 11 telah memberikanJaminan Pribadi sebagaimana ternyata dalam akta Personal Guarantee Nomor 16 (From Mr.Chandra Winata to Marubeni Corporation), tanggal 18 Oktober 1995 yang dibuat dihadapanJacinta Susanti, S.H., Notaris di Jakarta (Bukti P5) yang pada Pasal 2 nya secara tegastegas dan tidak dapat disangkal lagi menyatakan:"The Guarantor irrevocably and unconditionally guarantees to Marubeni and itssuccessors as a principal debtor and not merely as a surety the prompt payment toMarubeni

The Guarantor irrevocably and unconditionally guarantees to Marubeni and it is successorsas a principal debtor and not merely as a surety the prompt payment to Marubeni upon itsdemand, all amounts payable to Marubeni by Polystar under the Indemnity, when the samebecome due (whether at stated maturity, by acceleration or otherwise), together whit allattorney's fees. cost and expenses of collection incurred by Marubeni.The Guarantor hereby further undertake to indemnify and hold Marubeni harmless from

Bahwa Penggugat dan Tergugat telah hidup bersama sebagai suami istridalam keadaan baik dan rukun (BadaDukhul), keduanya bertempat tinggalmenyewa satu unit rumahdi Desa Selokajang, Kecamatan Srengat,Kabupaten Blitar, Propinsi Jawa Timur dan pada tanggal 20 Agustus 2014PFeCLeLS lahirlah anak pertama merely amin perempuan diberi nama:XXXXXXXXXKXKyang penyebabgvA Are hayl i Linum ; dengan temanPenggugat,akanmpat tinggal5.1, 5.2.

Commentary on Article 11 Paragraph 9 :"....the State of source is not obliged to give up taxing rights overinterest income merely because that income wasimmediatelyreceived by a resident of a State with which the State ofsource had concluded a convention.

The first is the right to decide whether or not a yield shouldhe realized i.e., whether the capital or assets should he used or madeavailable for use the second is the right to dispose of the yield.Ownership is merely formal, if the owner is fettered in regard to bothaspects either in or in fact On the other hand, recourse to the treaty isJustified i.e. is not improper if he who is entitled under the privatelaw is five to wield at least one of the powers referred to.

Where an item of income is received by a resident of aContracting State acting in the capacity of a agent or nominee it would beinconsistent with the object and purpose of the Convention for the State ofsource to grant relief or exemption merely on account of the status of theimmediate recipient of the income as a resident of the other ContractingState.

It makes plain that the State of source is not obliged togive up taxing rights over interest income merely because thatincome was immediately received by a resident of a State withHalaman 21 dari 35 halaman. Putusan Nomor 306/B/PK/PJK/2017which the State of source had concluded a convention.

Where an item of income is received bya resident of a Contracting State acting in the capacity of agentor nominee it would be inconsistent with the object andpurpose of the Convention for the Slate of source to grant reliefor exemption merely on account of the status of the immediaterecipient of the income as a resident of the other ContractingState.

Ownership is merely formal, if theowner is fettered in regard to both aspects either in or in fact. Onthe other hand, recourse to the treaty is justified i.e. is notimproper if he who is entitled under the private law is free to wieldat least one of the powers referred to.

yang tutupniyta sudelh dikhanghi Seba 3(dua) lubang yang salah satunya ada pipetnya, 3 (tiga) buah korek api gas; 2 (dua) buah pipa kaca yang salah satunya sudah fempotaigyDimusmaiien; 1 (satu) petong celama kaim wanna eoklat, 1 (Satu) uniit sepeddamotto merely dfantahMio warna Ihiten, DR3076DM;Dikembalikan kepada Terdakwa;6.

AgamaBekasi Utara;" 222222 20 Bahwa setelah menikah Penggugat dan Tergugat hidup bersama di kampungteluk buyung Xxxx Kota Bekasi, dan telah dikaruniai keturunan, nama XxxxLahir di Bekasi Tanggal 10 bulan Februari Tahun 2016; Bahwa saksi melihat sejak tanggal 10 bulan Agustus tahun 2015 antaraPernggugat dan Tergugat sering terjadi perselisihan disebabkan Tergugatmelakukan perselingkuhan 000000ene nese nenenn nnn Bahwa, saksi melihat sejak tanggal bulan Desember tahun 2016 yang antaraDemag U es atte etm Merely

Where an itemof income is received by a resident of a Contracting State acting in thecapacity of agent or nominee it would be inconsistent with the object andpurpose of the Convention for the State of source to grant relief orexemption merely on account of the status of the immediate recipient of theincome as a resident of the other Contracting State.

The first is the right to decide whether or not a yield should herealized i.e., whether the capital or assets should he used or madeavailable for use the second is the right to dispose of the yield.Ownership is merely formal, if the owner is fettered in regard to bothaspects either in or in fact On the other hand, recourse to the treaty isJustified i.e. is not improper if he who is entitled under the private lawis five to wield at least one of the powers referred to.

(Wikipedia).The term "semifinished goods" has a very wide meaning, ranging from the buyer having to assemble thegoods before selling them on to a third party, to the buyer merely breaking down the containers in whichthe goods arrive to enable him to sell them in individual units.( http://www.hmrc.gov.uk).DASAR HUKUMbahwa dasar hukum utama yang memberikan wewenang kepada Terbanding untuk melakukan koreksidalam sengketa ini adalah Pasal 18 UU PPh yang antara lain berbunyi :Ayat (3):Direktur Jenderal

Di sisi lain Penggugat sendiriWal. 7 dari f) hal. patusan No. 087/PdLG/2016/PA.MS Ce .perselisinan terjadi pada bulan Februari yang mana Tergugat, merely ONAS hy Seemeninggalkan Penggugat; a4, Bahwa sampai saat ini!

Termohon telahterjadi pisah tempat tinggal yang hingga sekarang selama 4 tahun lebih,Termohon pergi meninggalkan Pemohon yang tidak diketahuikeberadaannya di seluruh Wilayah R.l. yang disebabkan antara Pemohondan Termohon sering bertengkar masalah Termohon sering berhubungandengan lakilaki lain yang bernama PIL, orang yang masih tetangganyaS@NAiri ; === = === 9= 2229 oo nnn none nnn nnn nnn nnn nn nnn nnn nnn Bahwa selama pisahan tersebut antara Pemohon dan Termohon tidakBe Malin Salling poe ihe merely

It makes plain tha the State of sourceis not obliged to give up taxing rights over interest income merely becauseHalaman 29 dari 44 halaman. Putusan Nomor 696/B/PK/PJK/201330that income was immediately received by a resident of a State with whichthe State of source had consluded a convention.

Where an item of incomeis received by a resident of a Contracting State acting in the capacity ofagent or nominee it would be inconsistent with the object and purpose of theConvention f or the State of source to grant relief or exemption merely onaccount of the status of the immediate recipient of the income as a residentof the other Contracting State.

Ownershipis merely formal, if the owner is fettered in regard to both aspects either inor in fact On the other hand, recourse to the treaty is justified i.e. is notimproper if he who is entitled under the private law is five to wield at leastone of the powers referred to. Hence, the "beneficial owner" is he who freeto decide (1) whether or not the capital or other assets should be used ormade available for use by others or (2) on how the yields therefrom shouldbe used or (3) both."

Bl Merely ka.Panitera PenggantitidChisan Al Faiz, S.H.Rincian Biaya Perkara :1. Biaya Pendaftaran Rp. 30.000,2. Biaya Proses Penyelesaian Perkara Rp. 50.000,3. Biaya Panggilan Rp. 145.000,4. Redaksi Rp. 5.000,5. Meterai Putusan Rp. 6.000,Jumlah Rp. 236.000.Putusan Nomor Perkara : 0878/Pat.G/2016/PA.Pbg

Commentary on Article 11 Paragraph 9..the State of source is not obliged to give up taxing rights overinterest income merely because that income was immediatelyreceivedby a resident of a State wth which the State of source had concludeda convention.

The first is the right to decide whether or not a yield shouldhe realized i.e., wnether the capital or assets should he used or madeavailable for use the second is the right to dispose of the yield.Ownership is merely formal, if the owner is fettered in regard to bothaspects either in or in fact On the other hand, recourse to the treaty isjustified i.e. is not improper if he who is entitled under the privatelaw is five to weld at least one of the powers referred to.

Where an item of income is received by a resident of aContracting State acting in the capacity of agent or nominee it wouldbe inconsistent with the object and purpose of the Convention for theState of source to grant relief or exemption merely on account of thestatus of the immediate recipient of the income as a resident of theother Contracting State.

Ownership is merely formal, if the owner isfettered in regard to both aspects either in or in fact On the otherhand, recourse to the treaty is justified .e. is not improper if hewho is entitled under the private law is five to wield at least one ofthe powers referred to.