Kecamatan ..............Kabupaten Wonosobo, sebagaiPemohon;MELAWANEu Prices binti J... Scoccceseeeeees Prices , Umur oo... tahun,agama Islam, Pekerjaan .............. , Pendidikan ........000...

Prices binti Jo.Sceesseeeseeees Preece ) dihadapan sidang Pengadilan AgamaWonosobo; Menetapkan biaya perkara ini menurut paraturan perundangundangan yangAtau menjatuhkan putusan lain yang seadilBahwa pada hari sidang yang telah ditentukan Pemohon telah hadir dipersidangan, sedangkan Termohon telah tidak datang menghadap atau menyuruhorang lain menghadap di persidangan sebagai kuasanya meskipun telah dipanggildengan sah dan patut melalui Radio Siaran Pemerintah Daerah Kabupaten Wonosobotanggal 24

This has resultedin substantial volatility in prices and profitability in this industry in recent years.1.4 Functional analysis1.4.1 IntroductionThis section contains the functional analysis for GBP for the period ended 31 December2006, 2007 and 2008, in the context of the overall value chain.

applied are in accordance with internationallyaccepted standards for tax purposes, GBP has adopted the arm's length principle fordetermining its transfer prices, i.e. the prices agreed upon should be similar to whatwould have been made and accepted between independent companies in comparablecircumstances.The application of the arm's length principle for each type of intercompany transactionunder review is described in detail below.

This agreement isupdated as and when there are significant movements in market prices.

Transactions and prices utilized in determiningassessments are validated by crosschecks with multiple sources insofar possible.

As only the financial data onoperating profit can be considered to be of a quality that provides a reliable estimate ofarm's length prices, as opposed to data on gross profit, profit markups based on totalcosts are use.

Scieeeesteeeees alias Swe. binHoe Prices ) untuk mengucapkan ikrar menjatuhkan talak terhadapTermohon (Thee W occ ecceeeees bintiSceeeeeeseeees )jerce concen canna nance nnn n enn e nnn n nen eensc) Membebankan biaya perkara kepada Pemohon.

Sceeeeseeeees alias Swe binHoe Prices ) untuk menjatuhkan Talak satu Raji terhadap Termohon(Teese Wie eeeeees binti Sw. ) di depan sidang Pengadilan Agama Kelas1 AWonosob0;) $2 222222 n nono nnn nnn nnn nnn nnn nnn nn nn nnn nena nnn e ne4 Membebankan kepada Pemohon untuk membayar biaya perkara sebesarRp. 391.000, (Tiga ratus sembilan puluh satu ribuDemikian putusan dijatuhkan pada hari Senin tanggal 17 Oktober 2011Masehi, bertepatan dengan tanggal 19 Zulkaidah 1432 Hijriyah, oleh kamiDrs.

Sbr tanggal 11 Pebruari 2020 tidak berlaku ;

Often there is a requirement that the child must beaccompanied by an adult paying full price" Special prices offered to friends of sellerA discounted price offered to friends of the salesperson, an attitude which isparodied in the stereotype of a salesman saying "It costs suchand such, but for you ...m Special prices offered to local residents"Common in tourist destinations, this discount is intended to promote localpatronage.

Discounts and allowances sometimes reduce list prices. A list price often definesa starting point from which discounts set a lower market price. 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.

PERTANAHAN KOTA BANJARBARU, Been dise Panglima Batur Nomor 01 Kota Banjarbaru; prices hnea gr$ e Kanwil BPN Prov. Kalimantanay Pr co encmsumeeneensGC Selatan ; ehoy 3. Nama : ANNA NUR PRATIWI, S.ST ; Se or . .&? Jabatan : Diperbaa iar sebagai AnalisavgS Pemfasalahar Pertanahan padaSs < Oe Pengkajian dan < < >Ss Sf Konflik Pertanahan Kanwil BPN rs g s&P Prov. Kalimantan Selatan ; ae eyY ySro Hal 1 dari 16 hal. Put.

PanasonicLighting Indonesia (Pemohon Banding) dan Matsushita Electric IndustrialCo Ltd Lighting Company atas "know how proses produksi lampu listrikdengan royalli sebesar 5% on the Net Sales Prices;d. Bahwa terdapat Trademark license Agreement antara PT. PanasonicLighting Indonesia (Pemohon Banding) dan Panasonic Corporation atas"brand" produk jadi dengan brand fee sebesar 1% on the Sales Prices;e. Bahwa kepemilikan PT.

The term ofthis agreement shall commence on the date of execution of thisagreement and shall continue until 31 March 2009 unless it isterminated earlier by either party;Bahwa berdasarkan laporan keuangan tersebut dapat disimpulkan terdapatTechnical Assistance Agreement antara Termohon Peninjauan Kembali(semula Pemohon Banding) dengan Matsushita Electric Industrial Co LtdLighting Company atas "know how proses produksi lampu listrik denganroyalti sebesar 5% on the Net Sales Prices dan Trademark licenseAgreement

antara Termohon Peninjauan Kembali (semula PemohonBanding) dengan Panasonic Corporation atas "brand" produk jadi denganbrand fee sebesar 1% on the Sales Prices; Bahwa komposisi pemegang saham Termohon Peninjauan Kembali (semulaPemohon Banding) adalah Panasonic Holding (Netherlands) B.VAmsterdam sebesar 99,98% dan Panasonic Asia Pacific Pte Ltd sebesar0,02%.

The issuing Authority shall conduct a retroactive check on a producexporter's cost statement based on the current cost and prices within a sixmotimeframe prior to the date of exportation subject to the following procedures:i) The request for a retroactive check shall be accompanied by the AIFCertificate of Origin concerned and specify the reasons and any additioinformation suggesting that the particulars given in the said AIFTA Certificof Origin may be inaccurate, unless the retroactive check is

Bahwa terdapat Technical Assistance Agreement antara PT PanasonicLighting Indonesia (Pemohon Banding) dan Matsushita ElectricIndustrial Co Ltd Lighting Company atas "know how' proses produksilampu listrik dengan royalli sebesar 5% on the Net Sales Prices;d. Bahwa terdapat Trademark license Agreement antara PT PanasonicLighting Indonesia (Pemohon Banding) dan Panasonic Corporation atas"brand" produkjadi dengan brand fee sebesar 1% on the Sales Prices;e.

2014bahwa berdasarkan laporan keuangan tersebut dapat disimpulkanterdapat Technical Assistance Agreement antara TermohonPeninjauan Kembali (semula Pemohon Banding) dengan MatsushitaElectric Industrial Co Ltd Lighting Company atas "know how prosesproduksi lampu listrik dengan royalti sebesar 5% on the Net SalesPrices dan Trademark license Agreement antara TermohonPeninjauan Kembali (Semula Pemohon Banding) dengan PanasonicCorporation atas "brand" produk jadi dengan brand fee sebesar 1% onthe Sales Prices

PanasonicLighting Indonesia (Pemohon Banding) dan Matsushita ElectricIndustrial Co Ltd Lighting Company atas "know how proses produksilampu listrik dengan royalti sebesar 5% on the Net Sales Prices;d. Bahwa terdapat Trademark License Agreement antara PT. PanasonicLighting Indonesia (Pemohon Banding) dan Panasonic Corporation atas"brand" produk jadi dengan brand fee sebesar 1% on the Sales Prices;e. Bahwa kepemilikan PT.

The termof this agreement shall commence on the date of execution of thisagreement and shall continue until 31 March 2009 unless it isterminated earlier by either party.Bahwa berdasarkan laporan keuangan tersebut dapat disimpulkanterdapat Technical Assistance Agreement antara Termohon PeninjauanKembali (Ssemula Pemohon Banding) dengan Matsushita ElectricIndustrial Co Ltd Lighting Company atas "know how proses produksilampu listrik dengan royalti sebesar 5% on the Net Sales Prices danTrademark license

Agreement antara Termohon Peninjauan Kembali(semula Pemohon Banding) dengan Panasonic Corporation atas"brand" produk jadi dengan brand fee sebesar 1% on the Sales Prices; Bahwa komposisi pemegang saham Termohon Peninjauan Kembali(semula Pemohon Banding) adalah Panasonic Holding (Netherlands)B.V Amsterdam sebesar 99,98% dan Panasonic Asia Pacific Pte Ltdsebesar 0,02%.

Bahwa terdapat Technical Assistance Agreement antara PTPanasonic Lighting Indonesia (Termohon PeninjauanKembali/semula Pemohon Banding) dan Matsushita ElectricIndustrial Co Ltd Lighting Company atas "know how prosesproduksi lampu listrik dengan royalli sebesar 5% of the NetSelling Prices;5.4. Bahwa terdapat Trademark license Agreement antara PTPanasonic Lighting Indonesia (Termohon PeninjauanHalaman 16 dari 35 halaman.

Putusan Nomor 1063/B/PK/PJK/201 4De 9,5. 6.5. 7.5. 8.Kembali/semula Pemohon Banding) dan PanasonicCorporation atas "brand" produk jadi dengan brand feesebesar 1% of the Net Selling Prices;Bahwa kepemilikan PT Panasonic Lighting Indonesia(Termohon Peninjauan Kembali/semula Pemohon Banding)adalah 99,98% Panasonic Holding B.V Netherland yangmerupakan Divisi Support dan R&D untuk kawasan Eropadari Panasonic Corporation.

The term of this agreement shall commenceon the date of execution of this agreement and shallcontinue until 31 March 2009 unless it is terminatedearlier by either party;Bahwa berdasarkan laporan keuangan tersebut dapatdisimpulkan terdapat Technical Assistance Agreement antaraTermohon Peninjauan Kembali (semula Pemohon Banding)dengan Matsushita Electric Industrial Co Ltd LightingCompany atas "know how proses produksi lampu listrikdengan royalti sebesar 5% of the Net Selling Prices danTrademark License

Agreement antara Termohon PeninjauanKembali (Semula Pemohon Banding) dengan PanasonicCorporation atas "brand" produk jadi dengan brand feesebesar 1% of the Net Selling Prices;Bahwa komposisi pemegang saham Termohon PeninjauanKembali (semula Pemohon Banding) adalah PanasonicHalaman 24 dari 35 halaman.

menggugurkan Metode I dalam menetapkan nilaipabean.bahwa Terbanding dalam Tanggapan atas Bukti Pemohon Banding tanggal 09Januari 2014 huruf C.Analisa butir 1 a dan b menyatakan :a. bahwa penelitian atas supply agreement terdapat bukti atas adanyapersyaratan dalam penjualan (condition of sale) yang mempengaruhiharga transaksi sehingga harga yang diberitahukan tidak dapatdigunakan sebagai nilai pabean dengan alasan adanya persyaratantransfer pricing policy oleh penjual dalam klausul menyebutkan : 2.Prices

: ... it is intended that these prices will deemed armslenght inaccordance with sellers transfer pricing policy,b. bahwa adanya klausul transfer pricing policy dalam supply agreementadalah bukti yang kuat atas adanya persyaratan dalam penjualan yangmempengaruhi harga transaksi dimana penjual mewajibkan kepadapembeli untuk tunduk pada kebijakan transfer dari pihak supplier. bahwa menurut Majelis persyaratan sebagaimana tercantum dalam supplyagreement tersebut bukan merupakan:e pembatasan atas pemanfaatan

Terhadap bantahan no 1 yang mana Pemohon Banding menyatakan bahwalPurchase Order sudah diberikan dalam bentuk proforma invoice, Terbandingsampaikan bahwa: "In trade transactions, a pro forma invoice is a document thatstates a commitment from the seller to sell aoods to the buyer at specified prices andterms. It is used to declare the value of the trade. It is not a true invoice, because itis not used to record accounts receivable for the seller and accounts payable for thebuyer.

Terhadap bantahan no yang mana Pemohon Banding menyatakan bahwalPurchase Order sudah diberikan dalam bentuk proforma invoice, Terbanding sampaikanbahwa:"In trade transactions, a pro forma invoice is a document that states a commitment fromthe seller to sell aoods to the buyer at specified prices and terms. It is used to declarethe value of the trade. It is not a true invoice, because it is not used to record accountsreceivable for the seller and accounts payable for the buyer.

menggugurkan Metode I dalam menetapkan nilaipabean.bahwa Terbanding dalam Tanggapan atas Bukti Pemohon Banding tanggal 09Januari 2014 huruf C.Analisa butir 1 a dan b menyatakan :a. bahwa penelitian atas supply agreement terdapat bukti atas adanyapersyaratan dalam penjualan (condition of sale) yang mempengaruhiharga transaksi sehingga harga yang diberitahukan tidak dapatdigunakan sebagai nilai pabean dengan alasan adanya persyaratantransfer pricing policy oleh penjual dalam klausul menyebutkan : 2.Prices

: ... it is intended that these prices will deemed armslenght inaccordance with sellers transfer pricing policy,b. bahwa adanya klausul transfer pricing policy dalam supply agreementadalah bukti yang kuat atas adanya persyaratan dalam penjualan yangmempengaruhi harga transaksi dimana penjual mewajibkan kepadapembeli untuk tunduk pada kebijakan transfer dari pihak supplier. bahwa menurut Majelis persyaratan sebagaimana tercantum dalam supplyagreement tersebut bukan merupakan:e pembatasan atas pemanfaatan

A Wonosobo yang memeriksa dan mengadiliperkara perkara tertentu pada tingkat pertama, dalam persidangan Majelis telahmenjatuhkan putusan dalam perkara cerai talak antara ;Prices alias Tuo. Pri. bin Sw... , Umur oo... tahun, agamaIslam, Pendidikan... , Pekerjaan....... ;Tempat kediaman di Dusun .............. Desa .......ceeee ;Kecamatan ........0..... , Kabupaten Wonosobo, sebagaiPemohon;MELAWAN binti Su... , Umur oo... tahun, agama Islam, Pendidikan ..............

If there is any difference betweenthe two prices, this may indicate that theHalaman 52 dari 112 halaman.

Such informationmay be obtainable from commodity markets ormay be deduced from dealer prices. If thisdifference does have a material effect on price,some adjustments would be appropriate.

In the event that sales are made or contracted to bemade to Affiliates, the prices to be paid therevor, tothe extent they. affect any amounts payable to theGovernment pursuant to the terms of this Agreement,shall comply with the provisicns of Article 13 and, tothe extent applicable, of Annex F to this Agreement.The Company shall submit to the Government any proposedcontract ef .sale to an Attiliate for approval ascomplying with the foregoing provisions.

Putusan Nomor 185/B/PK/PJK/2017their commercial or financial relations whichdiffer from those which would be madebetween independent enterprises, then anyprofits which would, but for thoseconditions, have accrued to one of theenterprises, but, by reason of thoseconditions, have not so accrued, may beincluded in the profits of that enterprise andtaxed accordingly.Paragraph 1.7 OECD TP Guidelines: A comparison between conditions(including prices, but not only prices) madeor imposed between associatedenterprises

If there isany difference between the two prices,this mayindicate that the conditions of the commercial andfinancial relations of the associated enterprises arenot arm's length, and that the price in theuncontrolled transaction may need to be substitutedfor the price in the controlled transaction.Pernyataan Pemohon Banding:Berdasarkan Paragraph 2.12.

Penerapan penyesuaian harga atasperbedaan kondisi yang ada olehPemohon Peninjauan Kembali tersebuttelah sesuai dengan ketentuan dalampasal 11 angka 4 Kontrak Karyakhususnya pada ketentuan /n any eventsales commitments with Affiliates shal bemade only at prices based on or equivalentto arms length sales and in accordancewith such termsand conditions at whichsuch agreement would be made if theHalaman 44 dari 111 halaman.

If there is any difference betweenthe two prices, this may indicate that theconditions of the commercial and financialrelations of the associated enterprises are notarm's length, and that the price in theuncontrolled transaction may need to besubstituted for the price in the controlledtransaction.2.14 Following the principles in Chapter I, anuncontrolled transaction is comparable to acontrolled transaction (i.e. it is a comparableuncontrolled transaction) for purposes of the CUPmethod if one of two

Such informationmay be obtainable from commodity markets ormay be deduced from dealer prices. If thisdifference does have a material effect on price,some adjustments would be appropriate. If areasonably accurate adjustment cannot be made,the reliability of the CUP method would bereduced, and it might be necessary to selectanother less direct method instead.Halaman 55 dari 111 halaman.

If there is any differencebetween the two prices, this may indicate thatthe conditions of the commercial and financialrelations of the associated enterprises are notarm's length, and that the price in theuncontrolled transaction may need to besubstituted for the price in the controlledtransaction.Hal ini menunjukkan pada saat menerapkanmetode CUP, harga dan kondisi transaksimerupakan hal yang perlu diteliti pada saatmeneliti kewajaran harga transfer.Paragraph 2.19 OECD Transfer PricingGuidelines

If there isany difference between the two prices,this mayindicate that the conditions of the commercial andfinancial relations of the associated enterprises arenot arm's length, and that the price in the uncontrolledtransaction may need to be substituted for the price inthe controlled transaction.. Pernyataan Pemohon Banding;Berdasarkan Paragraph 2.12. OECD TPGuidelinesapabila terdapat perbedaan hargaberdasarkan controlled transaction dengan hargaHalaman 72 dari 111 halaman.

Penerapan penyesuaian harga atasperbedaan kondisi yang ada olehPemohon Peninjauan Kembali tersebuttelah sesuai dengan ketentuan dalampasal 11 angka 4 Kontrak Karyakhususnya pada ketentuan /n any eventsales commitments with Affiliates shal bemade only at prices based on or equivalentto arms length sales and in accordancewith such terms and conditions at whichsuch agreement would be made if theparties had not been Affiliates, with dueallowance for normal selling.Jumlah hari yang digunakan olehPemohon

If there is any difference betweenthe two prices, this may indicate that theconditions of the commercial and financialrelations of the associated enterprises are notarm's length, and that the price in theuncontrolled transaction may need to besubstituted for the price in the controlledtransaction;2.14 Following the principles in Chapter , anuncontrolled transaction is comparable to acontrolled transaction (i.e. it is a comparableuncontrolled transaction) for purposes of the CUPmethod if one of two

Such informationmay be obtainable from commodity markets ormay be deduced from dealer prices. If thisdifference does have a material effect on price,some adjustments would be appropriate.

Pasal 11 (Pemasaran) angka 4 Kontrak Karya AaIn the event that sales are made or contracted to bemade to Affiliates, the prices to be paid therefor, tothe extent they. affect any amounts payable to theGovernment pursuant to the terms of this Agreement,shall comply with the provisions of Article 13 and, tothe extent applicable, of Annex F" to this Agreement.The Company shall submit to the Government any proposedcontract ot sale to an Aftiliate for approval ascomplying with the foregoing provisions

If there isany difference between the two prices,this mayHalaman 71 dari 110 halaman Putusan Nomor 180/B/PK/PJK/2016indicate that the conditions of the commercial andfinancial relations of the associated enterprises arenot arm's length, and that the price in the uncontrolledtransaction may need to be substituted for the price inthe controlled transaction;. Pernyataan Pemohon Banding;Berdasarkan Paragraph 2.12.

Putusan Nomor 187/B/PK/PJK/201 7telah sesuai dengan ketentuan dalampasal 11 angka 4 Kontrak Karyakhususnya pada ketentuan /n any eventsales commitments with Affiliates shal bemade only at prices based on or equivalentto arms length sales and in accordancewith such terms and conditions at whichsuch agreement would be made if theparties had not been Affiliates, with dueallowance for normal selling.Jumlah hari yang digunakan olehPemohon Peninjauan Kembali adalahberdasarkan kondisi nyata yang terlihatdari

If there is any difference between the two prices, this mayindicate that the conditions of the commercialand financial relations of the associatedenterprises are not arm's length, and that theprice in the uncontrolled transaction mayneed to be substituted for the price in thecontrolled transaction.2.14 Following the principles in Chapter , anuncontrolled transaction is comparable to a controlled transaction (i.e. it is a comparableuncontrolled transaction) for purposes of theCUP method if one of

Such information may beobtainable from commodity markets ormay be deduced from dealer prices. If thisdifference does have a material effect onprice, some adjustments would beappropriate.

If there is anydifference between the two prices, this mayindicate that the conditions of thecommercial and financial relations of theassociated enterprises are not arm's length,and that the price in the uncontrolledtransaction may need to be substituted forthe price in the controlled transaction.Hal ini menunjukkan pada saat menerapkanmetode CUP, harga dan kondisi transaksimerupakan hal yang perlu diteliti pada saatmeneliti kewajaran harga transfer.Paragraph 2.19 OECD Transfer PricingGuidelines

If there is any differencebetween the two prices,this may indicate thatthe conditions of the commercial and financialrelations of the associated enterprises are notarm's length, and that the price in theuncontrolled transaction may need to besubstituted for the price in the controlledtransaction.e. Pernyataan Pemohon Banding;Berdasarkan Paragraph 2.12. OECD TP Guidelinesapabila terdapat perbedaan harga berdasarkancontrolled transaction dengan harga berdasarkanHalaman 72 dari 111 halaman.

menggugurkan Metode I dalam menetapkan nilaipabean.bahwa Terbanding dalam Tanggapan atas Bukti Pemohon Banding tanggal 04Desember 2013 huruf C.Analisa butir 1 a dan b menyatakan :a. bahwa penelitian atas supply agreement terdapat bukti atas adanyapersyaratan dalam penjualan (condition of sale) yang mempengaruhiharga transaksi sehingga harga yang diberitahukan tidak dapatdigunakan sebagai nilai pabean dengan alasan adanya persyaratantransfer pricing policy oleh penjual dalam klausul menyebutkan : 2.Prices

: ... it is intended that these prices will deemed armslenght inaccordance with sellers transfer pricing policy,b. bahwa adanya klausul transfer pricing policy dalam supply agreementadalah bukti yang kuat atas adanya persyaratan dalam penjualan yangmempengaruhi harga transaksi dimana penjual mewajibkan kepadapembeli untuk tunduk pada kebijakan transfer dari pihak supplier. bahwa menurut Majelis persyaratan sebagaimana tercantum dalam supplyagreement tersebut bukan merupakan:e pembatasan atas pemanfaatan