Treaty antara Indonesia dengan Singapura sebagaimanadisebutkan dalam Pasal 5 ayat (2) huruf (i) Tax Treaty antara Indonesia denganSingapura :MenimbangMenimbangMenimbangMenimbangThe term Permanent establishment shall include especially ;The furnishing of services, including consultancy services, by an enterprise throughan employee or other person (other than an agent of an independent status withinthe meaning of paragraph 7) where the activities continue within a contracting statefor a period or periods

lima) item saja;f bahwa dari itemitem untuk masingmasing jenis biaya tersebut auditortidak mengemukakan bahwa atas biaya tersebut berhubungan dengankegiatan dari Termohon Peninjauan Kembali (semula Pemohon Banding)yang dilakukan di Indonesia, Auditor hanya mengemukakan bahwa ataspengeluaranpengeluaran tersebut adalah didukung dengan invoice danbukti pembayaran yang sah, sebagaimana pernyataan Auditor sebagaiberikut:Salaries and Related ExpensesWe have identified 5 items for each of the relevant periods

by mostsignificant monetary value listed in the General Ledger and agreedeach selected amount to the amounts shown in the authorizedpayment vouchers and bank remittancesOffice RentWe have identified 5 items for each of the relevant periods by mostsignificant monetary value listed in the General Ledger and agreedeach selected amount to the amounts shown in the suppliersinvoices and authorized payment vouchersTraveling and TransportHalaman 19 dari 33 halaman Putusan Nomor 435 B/PK/PJK/201 12020We

have identified 5 items for each of the relevant periods by mostsignificant monetary value listed in the General Ledger and agreedeach selected amount to the amounts shown in the suppliersinvoices and authorized payment vouchersMarketing & Advertising and Global AllianceWe have identified 5 items for each of the relevant periods by mostsignificant monetary value listed in the General Ledger and agreedeach selected amount to the amounts shown in the suppliersinvoices and authorized payment vouchersRSO

ExpensesWe have identified 5 items for each of the relevant periods by mostsignificant monetary value listed in the General Ledger and agreedeach selected amount to the amounts shown in the suppliersinvoices and authorized payment vouchers, bank advice andcontractbahwa apabila dibandingkan antara beban yang dilakukan pengujianoleh Auditor KPMG Singapore atas kelima beban tersebut denganjumlah beban kantor pusat yang dibebankan untuk tahun 1997,diketahui halhal sebagai berikut :Total Beban Kantor

(lima) item saja;bahwa dari itemitem untuk masingmasing jenis biaya tersebut auditor tidakmengemukakan bahwa atas biaya tersebut berhubungan dengan kegiatan dariTermohon Peninjauan Kembali (semula Pemohon Banding) yang dilakukan diIndonesia, Auditor hanya mengemukakan bahwa atas pengeluaranpengeluarantersebut adalah didukung dengan invoice dan bukti pembayaran yang sah,sebagaimana pernyataan Auditor sebagai berikut:Salaries and Related ExpensesWe have identified 5 items for each of the relevant periods

bymost significant monetary value listed in the General Ledger andagreed each selected amount to the amounts shown in theauthorized payment vouchers and bank remittancesOffice RentWe have identified 5 items for each of the relevant periods bymost significant monetary value listed in the General Ledger andagreed each selected amount to the amounts shown in thesuppliers invoices and authorized payment vouchersTravelling and TransportWe have identified 5 items for each of the relevant periods bymost

significant monetary value listed in the General Ledger andagreed each selected amount to the amounts shown in thesuppliers invoices and authorized payment vouchersMarketing & Advertising and Global AllianceWe have identified 5 items for each of the relevant periods bymost significant monetary value listed in the General Ledger andagreed each selected amount to the amounts shown in thesuppliers invoices and authorized payment vouchersRSO ExpensesWe have identified 5 items for each of the relevant

periods bymost significant monetary value listed in the General Ledger andagreed each selected amount to the amounts shown in thesuppliers invoices and authorized payment vouchers, bank adviceand contract1 bahwa apabila dibandingkan antara beban yang dilakukan pengujianoleh Auditor KPMG Singapore atas kelima beban tersebutdengan jumlah beban kantor pusat yang dibebankan untuk tahun1999, diketahui halhal sebagai berikut :Total Beban Kantor Pusat untuk Tahun 1999 SGD 10.214.013,25Total Beban yang

directly or indirectly attributable to that permanentestablishment.bahwa Article 5.3.(6) Tax Treaty antara United Kingdom dan Indonesia adalahsebagai berikut :The term "permanent establishment" likewise includes:(b) the furnishing of services, including consultancy services, by an enterprisethrough employees or other personnel engaged by the enterprise for such purpose,but only where activities of that nature continue (for the same or connected project)within the Contracting State for a period or periods

MUNCUL LESTARI MAKMUR MANDIRI,NPWP 02.400.059 8526 000 tahun 2006 yang berups Nerace per 31Desember 2006 dan Laba (Rugi) periods yang berakhir pada tanggal31 Desember 2006 aebanyak 2 (dua) lembar ;3.20.Buku Besar PT, MUNCUL LESTARI MAKMUR MANDIRI, NPWP02.400.059.8526.000 tahun 2006 sebanyak 2 (dua) ordner ;3.21.Laporan Keuangan PT.

MUNCUL LESTARI MAKMUR MANDIRI,NPWP 02.400.059.8526.000 tahun 2007 yang berupa Neraca per 31Desember 2007 dan Luba (Rugi) periods yang berakhir pada tanggal31 Desember 2007 sebanyak 2 (dua) lembar ;3.22.Buku Besar PT. MUNCUL LESTARI MAKMUR MANDIRI, NPWP02.400.059.8528 000 tahun 2007 sebanyak 2 (dua) ordner ;Hal. 7 dari 24 hal. Putusan No, 54 K/PID SUS/2014 3.23, Rekening Koran Bank BCA KCU SOLO Nomor Rekening 0151889696atas nama PT. MUNCUL LESTARI MAKMUR MANDIRI periodeJanuari 3.d.

periods Januari 2006 s.d.Desermnber 2006 sebanyak 57 (lima puluh tujuh) lembar ;3.31. Printout Rekening Koran BCA nomor rekening 0151889686 atas namaPT.

Halhal tersebutlah yang menyebabkan terjadinya keterlambatan serahterima Unit Apartemen kepada PENGGUGAT yang seharusnya dijadwalkan padabulan April 2018 (sudah termasuk masa grace periods).TERGUGAT telah memberikan penjelasan tentang permasalahan yangdihadapi TERGUGAT tersebut termasuk alasan keterlambatan penyerahan UnitApartemen kepada seluruh konsumen termasuk PENGGUGAT melalui News/etterJilid 1 edisi bulan Desember 2016 dan Newsletter Jilid 1 Edisi Desember 2017,yang telah dikirimkan ke alamat

Bahwa TERGUGAT menolak dengan tegas seluruh dailildalil yangdikemukakan oleh PENGGUGAT dalam gugatannya kecuali yang diakuisecara tegas kebenarannya oleh TERGUGAT.Bahwa gugatan wanprestasi yang diajukan berdasarkan Surat Pesanan Unit(SPU) Nomor 14110955221 dan SPU Nomor 14110954204 keduanyatertanggal 14 Nopember 2014 atas pembelian 2 (dua) Unit Apartemen Antasari45.Bahwa dalam Surat Pesanan Unit (SPU) tersebut memang tertulis serahterima unit adalah bulan Oktober 2017 ditambah 6 bulan masa grace periods

telah terlambat diserahterimakan olehTergugat, padahal Penggugat selaku Pemesan/Konsumen telah melaksanakankewajibannya dengan membayarkan Booking Fee danseluruh cicilan DownPayment untuk masingmasing Apartemen kepada Tergugat dengan totalkeseluruhan sebesar Rp. 774.333.344, (tujuh ratus tujuh puluh empat tiga ratustiga puluh tiga ribu tiga ratus empat puluh empatrupiah);Menimbang, bahwa menurut Penggugat, seharusnya serah terima unitadalah pada bulan Oktober 2017 ditambah 6 (enam) bulan masa grace periods

Ref.145.ADM.ANR.IV.2018 tertanggal 17 April 2018 Perihal : SuratPeringatan/Somasi Terakhir, bukti P12;Menimbang, bahwa oleh karena Penggugat telah mengirimkan somasisebanyak 2 (dua) kali kepada Tergugat dan juga masa grace periods selama 6(enam) bulan yang diperjanjikan dalam kedua Surat Pesanan Unit tersebut di atasHal. 37 Putusan No. 45/Pdt.G/2019/PN.Jkt.Sel.

No. 22/1848, yang artinyabunga per bulan hanyalah sebesar 0,5% (nol koma lima persen), sehingga dengandemikian maka bunga yang wajib Tergugat bayarkan sejak berakhirnya masagrace periods sejak bulan April 2018 sebesar 0,5 % X Rp. 774.333.344 = Rp.3.871.666,72 perbulan sampai dengan putusan ini mempunyai kekuatan hukumtetap ( Inkracht van gewijsde) ;Menimbang, bahwa terhadap tuntutan ganti rugi immateriil yang dimintakanoleh Penggugat dalam petitum angka 6 pun harus ditolak, karena sepanjangpemeriksaan

KabupatenMuara Enim, Propinsi Sumatera Selatan, Palembang, milik Tergugat;Menghukum Tergugat agar membayar pelunasan atas hasil kerjaPembangunan Pabrik Minyak Kelapa Sawit dengan Kapasitas awal 45 tonTBS/jam yang dapat ditingkatkan menjadi 90 Ton TBS/jam KapasitasAkhir secara Putar Kunci (Turnkey Basis), yang berlokasi di PerkebunanP.T Golden Blossom Sumatra, terletak di Desa Prambatan, KecamatanAbab, Kabupaten Muara Enim, Propinsi Sumatera Selatan, Palembang,milik Tergugat beserta Cost Over Run Periods

otheractivities of an independent character shall be taxable only in that State except in the followingcircumstances, when such income may also be taxed in the other Contracting State:( if he has a fixed base regularly available to him in the other Contracting State forthe purpose of performing his activities; in that case, only so much of the income asis attributable to that fixed base may be taxed in that other Contracting State; orif his stay in the other Contracting State is for a period or periods

the enterprise carries on business in the otherContracting State through a permanent establishment situated in thatstate".Pasal 5 ayat 2 huruf (j)"The term permanent establishment shall include especially the furnishing ofservices, including consultancy services, by an enterprise within one of theContracting States through employees or other personel engaged by theenterprise for that purpose, if those services are furnished, for the same ora connected project, within that state for a period or periods

aggregatingmore than 120 days within any 12 month periods;Bahwa berdasarkan Surat Edaran Direktur Jenderal Pajak NomorSE03/PJ.101/1996 tentang Penerapan Persetujuan Penghindaran PajakBerganda (P3B), mengatur:Angka 1P3B antara Indonesia dengan negaranegara treaty partner yang telahberlaku secara efektif sampai dengan saat ini adalah sebanyak 32 (tigapuluh dua) P3B dengan perincian sebagaimana terlampir.

PPh Pasal 26 dengan tarif 10%;bahwa berdasarkan Tax Treaty antara Indonesia dengan Singapore, Pasal 5 ayat (2)huruf i dan Pasal 7 ayat (1) menyatakan:Pasal 5 ayat (2) huruf iThe term "permanent establishment" shall include especially:(i) the furnishing of services, including consultancy services, by an enterprisethrough an employee or other person (other than an agent of an independent statuswithin the meaning of paragraph 7) where the activities continue within a ContractingState for a period or periods

a) a building site, a construction, assembly or installation project or supervisoryactivities in connection therewith, but only where such site, project or activitiescontinue for a period of more than 183 days;(b) the furnishing of services, including consultancy services, by an enterprisethrough employees or other personnel engaged by the enterprise for such purpose,but only where activities of that nature continue (for the same or connected project)within the Contracting State for a period or periods

PengadilanAgama dalam memeriksa, mengadili dan memutus permohonan aquo dankedudukan hukum (/egal standing) Pemohon;Menimbang, bahwa permohonan ini merupakan permohonanpenetapan. ahi waris yang mana Para Pemohon dan Pewaris samasamaberagama Islam, maka berdasarkan ketentuan Pasal 49 ayat 1 huruf (b)Unda ng Undang Nomor 7 Tahun 1989 yang telah diubah dengan UndangUndang Nomor 3 tahun 2006 dan UndangUndang Nomor 50 Tahun 2009eserta penjelasannya, menentukan bahwa permohonan seseorang tentangnentuan siapa Yang Periods

compasses;a) a building site, a construction, assembly or installation project or supervisoryactivities in connection therewith, but only where such site, project or activitiescontinue for a period of more than six months;b) the furnishing of services, including consultancy services by an enterprisethrough employees or other personnel engaged by the enterprise for suchpurpose, but only where activities of that nature continue (for the same or aconnected project) within the country for a period or periods

installation project orsupervisory activities in connection therewith, but only where suchHalaman 12 dari 24 halaman Putusan Nomor 1049/B/PK/PJK/2015site, project or activities continue for a period of more than sixmonths;d) the furnishing of services, including consultancy services by anenterprise through employees or other personnel engaged by theenterprise for such purpose, but only where activities of that naturecontinue (for the same ora connected project) within the country foraperiod or periods

If the employment isso exercised, such remuneration as is derived there from may be taxed inthat other State;(2) Notwithstanding the provisions of paragraph 1, remuneration derived by aresident of a Contracting State in respect of an employment exercised in theother Contracting State shall be taxable only in the firstmentioned State if:(a) The recipient is present in the other State for a period or periods notexceeding in the aggregate 183 days in the calendar year concerned;(b) The remuneration

If the employment is so exercised, such remuneration as is derivedfrom that exercise may be taxed in that other State;Notwithstanding the provisions of paragraph 1, remuneration derived by anindividual who is a resident of one of the Contracting States in respect of anemployment exercised in the other Contracting State shall be taxable only inthe firstmentioned State if:(a) the recipient is present in that other State for a period or periods notexceeding in the aggregate 120 days in any period of

This agreement shai come into force on the 15 October 2012and shall subsist (subject to termination hereunder) for a periodof three (2) years from that date and shall be subject to reviewwhere the Supplier reservers the absolute rights and discretionto renew for further periods not exceeding 12 months on eachoccassion on the terms and conditions as may be agreedbetween the parties.Terjemahan bebasnya;Hal 8 dari 59 Halaman Putusan Nomor 4S/Pdt.Sus/Merek/2016/PN.Niaga.Jkt.Pst.14.Periode3. perjanjian

PemohonBanding dengan Singapura berlaku Tax Treaty antara Indonesia denganSingapura sebagaimana disebutkan dalam Pasal 5 ayat (2) huruf (i) TaxTreaty antara Indonesia dengan Singapura:The term Permanent establishment shall include especially;The furnishing of services, including consultancy services, by an enterprisethrough an employee or other person (other than an agent of anindependent status within the meaning of paragraph 7) where the activitiescontinue within a contracting state for a period or periods

Banding) dengan Singapuraberlaku Tax Treaty antara Indonesia dengan Singapurasebagaimana disebutkan dalam Pasal 5 ayat (2) huruf (i)Tax Treaty antara Indonesia dengan Singapura:The term "Permanent establishment" shall includeespecially; The furnishing of services, including consultancyservices, by an enterprise through an employee or otherperson (other than an agent of an independent status withinthe meaning of paragraph 7) where the activities continuewithin a contracting state for a period or periods

and he found his replyfollowing a HSE issue disappointing;Concerned that Samy is too defensive in meeting and not able to read theemotion of the Stakeholder during the meetings;Rima expressed her concern that Samy rubs off people and in particular clientsas being arrogant;PTA doesn't like Samy at JIS and at SWA;Agus (P&G Project Manager):Feels that he lacks operational support;If Samy doesn't know something or doesn't have an answer, he doesn't inform theteam and keeps the issue pending for long periods

;At times we cannot reach him on his mobile phone or have swift email repliesduring critical periods to have a decision;Samy is not bringing value to him;Always defensive;Deddy (FAD Manager):Samy makes the same mistakes in his commercial proposal over and over again;Feels that despite being patient with him and giving him proper guidance hedoesn't learn;Finds that Samy is not bringing value to the company either in BD or in Ops;Adiet (HARI Manager):Samy doesn't bring the expertise of an expatriate

Muara Enim, Propinsi Sumatera Selatan, Palembang, milik Tergugat;3.Menghukum Tergugat agar membayar pelunasan atas hasil kerja Pembangunan Pabrik Minyak Kelapa Sawit dengan Kapasitas awal 45 ton TBS/jam yang dapat ditingkatkan menjadi 90 Ton TBS/jam Kapasitas Akhir secara Putar Kunci (Turnkey Basis), yang berlokasi di Perkebunan P.TGolden Blossom Sumatra, terletak di Desa Prambatan, Kecamatan Abab, Kabupaten Muara Enim, Propinsi Sumatera Selatan, Palembang, milik Tergugat beserta Cost Over Run Periods

) a workshop;(f) a farm or plantation;(g) a mine, an oil or gas well, a quarry or other place of extraction of naturalresources;(h) a building site or construction, installation or assembly project whichexists for more than 183 days;(i) the furnishing of services, including consultancy services, by anenterprisethrough an employee or other person (other than an agent of anindependent status within the meaning of paragraph 7) where the activitiescontinue within a Contracting State for a period or periods

Marketers offer discount inseveral classifications : cash, trade and quantity discounts.bahwa Quantity Discount dibedakan menjadi dua jenis, yaitu : Cumulative dan Noncumulative Discount ;Cumulative Quantity Discounts reduce prices in amounts determined by purchases overstated time periods.

Memerintahkan kepada Tergugat dalam rekonpensi membayar upahterutang secara tunai dan seketika kepada Para Penggugat dalamrekonpensi sebesar Rp.14.480.800, (empat belas juta empat ratusdelapan puluh ribu delapan ratus rupiah) dengan rincian sebagai berikut :Upah Tertunggakne walt Periods Mel 2009 Pericde Juni 2009 Total1 Dewanto Yudi S 1.185.900 1.185.900 2.371.8002 Galih Mutiara R 1.185.900 1.185.900 2.371.8003 Ginanjar May K 1.185.900 1.185.900 2.371.8004 Ida Sanjaya 1.185.900 1.185.900 2.371.8005

Memerintahkan kepada Tergugat dalam rekonpensi membayar upahterutang secara tunai dan seketika kepada Para Penggugat dalamrekonpensi sebesar Rp.14.480.800, (empat belas juta empat ratusdelapan puluh ribu delapan ratus rupiah) dengan rincian sebagai berikut : Upah TertunggakNo Nama Periods Mel 2009 Pericde Juni 2009) Total1 Dewanto Yudi S 1.185.900 1.185.900 2.371.8002 Galih Mutiara R 1.185.900 1.185.900 2.371.8003 Ginanjar May K 1.185.900 1.185.900 2.371.8004 Ida Sanjaya 1.185.900 1.185.900 2.371.8005