UANGMAS CITRA KENCANA ; LANGDALE PROFITS LIMITED

LANGDALE PROFITS LIMITED melawan PT. GOLD COIN INDONESIA, dkk

PUTUSANNOMOR : 293/Pdt/2013/PT.SMG.DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAPengadilan Tinggi Semarang yang memeriksa dan mengadili perkaraperdata pada tingkat banding menjatuhkan putusan sebagai berikut dalamperkara antara :LANGDALE PROFITS LIMITED :Perusahaan yang didirikan berdasarkan hukum British Virgin Islands, beralamatdi Offshore Incorporations Limited, P.O. Box 957, Offshore IncorporationsCentre, Road Town, Tortola, British Virgin Islands, c.g.

LANGDALE PROFITSLIMITED JAKARTA REPRESENTATIVE OFFICE, berkedudukan di Jakarta,beralamat di Kantor Taman E3.3D8, Lot 8.67, Kawasan Mega Kuningan,Jakarta 12950, yang dalam hal ini diwakili oleh DARWAN SIREGAR, sebagaiPimpinan Kantor Perwakilan Perusahaan Asing Langdale Profits Limited, dantelah memilih domisili hukum di kantor kuasanya tersebut di atas ;Berdasarkan surat kuasa khusus tertanggal 10 April 2013 telah memberikankuasa kepada : Teguh Tri Wibowo, S.H. dan Lusiany Kosasih,S.H dari KantorAdvokat

., Ltd dkk melawan LANGDALE PROFITS LIMITED

SudirmanKav. 21 Jakarta 12920, berdasarkan Surat KuasaKhusus tanggal 23 September 2014 dan tanggal 18September 2014, selanjutnya disebut sebagaiPEMBANDING semula TERGUGAT Il dan TERGUGATlil ;Melawan:LANGDALE PROFITS LIMITED, suatu perusahaan yang didirikanberdasarkan hukum British Virgin Islands, beralamat diOffshore Incorporations Limited, P.O. Box 957, OffshoreIncorporations Centre, Road Town, Tortola, BritishVirgin Islands, c.q.

LANGDALE PROFITS LIMITEDJAKARTA REPRESENTATIVE OFFICE, berkedudukandi Jakarta, beralamat di Kantor Taman E.3.3D8, Lot8.67, Kawasan Mega Kuningan, Jakarta 12950, yangdalam hal ini diwakili oleh Darwan Siregar sebagaiPimpinan Kantor Perwakilan Perusahaan AsingLangdale Profits Limited, dan kemudian telah memilihdomisili hukum di kantor kuasanya, dalam hal inimemberikan kuasa khusus kepada LUSIANY KOSASIH,S.H. dan DESSY NATHALIA K, S.H. dari Law Firm KSPartnership, yang beralamat di Jalan Kaji No. 33N

SH., LL.M .Notaris di Jakarta dan berdasarkan perjanjian pengalihantertanggal 8 Juni 2004 kepada Langdale Profits Limited;Menimbang, bahwa berdasarkan bukti surat bertanda P6.1 danbukti P6.2 berupa Surat PT Bank Multicor kepada PT PanganmasInti Persada (Turut Tergugat) tanggal 21 Agustus 2003 tentangNotice Agreement dan terjemahannya, dari bukti tersebut telahterjadi pengalihan piutang PT Multicor Bank kepada Newport BridgeFinance Limited dan dalam bukti tersebut secara terang dijelaskansejak tanggal

Clp. : penggugatnya : Langdale Profits Limited, para tergugatnya :1. PT Panganmas Inti Persada (Tergugat ),2. Gold Coin Service Singapore Pte. Ltd. (Tergugat Il)3. PT Gold Coin Indonesia (Tergugat Ill)Halaman 79, Putusan No. 385/Pdt/2016/PT SMGSementara pada perkara No. 41 / Pdt.G / 2012 / PN. Clp. parapihaknya adalah : penggugatnya : Langdale Profits Limited para tergugatnya adalah :1. Gold Coin (Cl) Limited ( Tergugat!) ;2. PT Gold Coin Indonesia ( Tergugat Il ) ;3.

Clp. baikmengenai obyek atau soal yang dituntut, yakni sejumlah uang yang timbuldari hubungan hukum antara pihakpihak (Penggugat dengan ParaTergugat), maupun para subyek perkara yakni Langdale Profits Limitedsebagai Penggugat melawan PT Panganmas Inti Persada, Gold CoinService Singapore Pte. Ltd. dan PT Gold Coin Indonesia.Menimbang, bahwa dengan demikian, karena terbukti bahwagugatan pada perkara No. 32 / Pdt.G / 2014 / PN. Clp. dengan No. 41 /Pdt.G / 2012 / PN.

PT GOLD COIN INDONESIA, DK VS LANGDALE PROFITS LIMITED, DKK

Hendrawandan Rekan, Para Advokat, beralamat di Chase Plaza Lantai18, Jalan Jenderal Sudirman Kavling 21, Jakarta 12920,berdasarkan Surat Kuasa Khusus tanggal 6 Agustus 2012dan tanggal 2 Agustus 2012;Para Pemohon Kasasi dahulu Tergugat Il, III/Para Terbanding;LawanLANGDALE PROFITS LIMITED, suatu perusahaan yang didirikanberdasarkan hukum British Virgin Islands, berkedudukan di OffshoreIncorporations Limited, P.O.

pengalihanpiutang dari HSBC kepada Langdale Profit Limited berdasarkan PerjanjianPengalihan Piutang Nomor 2, tanggal 13 Oktober 2003;Menimbang, bahwa berdasarkan bukti surat bertanda P3.1 dan P3.2, yaituberupa Surat darithe Hongkong and Shanghai Banking Corporation Limited(HSBC), tanggal 13 Oktober 2003 Nomor IMO SAM 030123 perihal Notice ofAssignment beserta terjemahannya, bahwa dalam bukti tersebut telah terjadiperalinan piutang The Hongkong and Shanghai Banking Corporation Limited(HSBC) kepada Langdale Profits

,Notaris di Jakarta dan berdasarkan perjanjian pengalihan tertanggal 8 Juni2004 kepada Langdale Profits Limited;Menimbang, bahwa berdasarkan bukti surat bertanda P6.1 dan bukti P6.2berupa Surat PT Bank Multicor kepada PT Panganmas Inti Persada (TurutTergugat) tanggal 21 Agustus 2003 tentang Notice Agreement danterjemahannya, dari bukti tersebut telah terjadi pengalihan piutang PTMulticor Bank kepada Newport Bridge Finance Limited dan dalam buktitersebut secara terang dijelaskan sejak tanggal 2 Juli

tanggal 10 Maret 2014 dan tanggal 18 Maret 2014 dihubungkandengan pertimbangan Judex Facti dalam hal ini Putusan Pengadilan TinggiSemarang yang menguatkan Putusan Pengadilan Negeri Cilacap, ternyata tidaksalah dalam menerapkan hukum dengan pertimbangan sebagai berikut:Bahwa dari faktafakta persidangan, ternyata tidak dapat diketemukan buktisurat mengenai perjanjian pengalihan yang disyaratkan dalam bukti surat bertandaP10, sehingga bukti surat tersebut tidak dapat membuktikan, bahwa pihakLangdale Profits

Nomor 1345 K/Pdt/2015dalam Perjanjian Kredit Sindikasi Nomor 159 dan Perjanjian Amandemen PertamaNomor 19, dimana kemudian Penggugat telah ditunjuk sebagai agen fasilitas danagen jaminan sesuai Surat Penunjukan Agen Fasilitas dan Agen Jaminan tanggal24 Mei 2006 atas fasilitas kredit yang telah diberikan kepada Turut Tergugat;Bahwa pihak Langdale Profits Limited belum melaksanakan isi ketentuanyang diisyaratkan dalam bukti Surat P10, sehingga pihak Langdale Profits Limitedbelum menjadi Pemegang Agen

Limited dan Fortune Finance Ltd sebagai kreditor TermohonPailit;Mengenai kapasitas Langdale Profits Limited dan Fortune Finance Ltdsebagai kreditor Termohon Pailit;Sebagaimana pertimbangan hukum Judex Facti yang kami kutip di atas,maka Judex Facti telah mengakui kapasitas Langdale Profits Limited danFortune Finance Ltd sebagai kreditor Termohon Pailit.

Di bawah ini, Pemohon Kasasi akan menguraikan faktayang tidak dicermati dengan baik oleh Judex Facti mengenai keabsahankeberadaan Langdale Profits Limited dan Fortune Finance Lts sebagaikreditor yang masih ada hingga saat ini, sebagai berikut:Langdale Profits LimitedBukti T22 berupa Surat dari Langdale Profits Limited dibuat tanggal 12Januari 2011.

Panganmas IntiPersada sebagai Turut Tergugat;Pada angka 3 halaman 23 Gugatan Langdale Profits Limited tanggal 12Juni 2012 dinyatakan bahwa Langdale Profits Limited merupakan krediturdari Termohon (PT. Panganmas Inti Persada). Hal ini dibenarkan dan diakuioleh PT.

Gold Coin Indonesia sebagai Tergugat III;Pada angka 4 halaman 2 Gugatan Langdale Profits Limited tanggal 2 Juni2014 tersebut, Langdale Profits Limited mendalilkan Langdale Profits Limitedmasih merupakan Kreditur dari Termohon;Hal ini (lagilagi) diakui dan dibenarkan oleh PT Panganmas Inti Persadadalam dokumen Jawaban tanggal 12 Nopember 2014;Dari uraian pada point (i) dan (ii) di atas muncul pertanyaan yang sangatlogis yaitu:Apabila sejak tanggal 12 Januari 2011 itu dianggap benar bahwa LangdaleProfits

Limited bukan lagi kreditur dari Termohon sesuai dengan Bukti T22,mengapa baik Langdale Profits Limited maupun Termohon saling mengakuidan membenarkan dalam persidangan (dimana pengakuan di mukapersidangan merupakan bukti yang sempurna) bahwa setidaktidaknya padabulan Juni 2012, 15 Januari 2013, 2 Juni 2014 dan 12 Nopember 2014,diakui bahwa Langdale Profits Limited masih merupakan Kreditur dariTermohon?

The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein. If the enterprise carries onbusiness as aforesaid, the profits of the enterprise may be taxed in the otherState but only so much of them as is attributable to that permanentestablishment;2.

In determining the profits of a permanent establishment, there shall be allowedas deductions expenses including executive and general administrativeexpenses, which would be deductible if the permanent establishment were anindependent enterprise, insofar, as they are reasonably allocable to thepermanent establishment, whether incurred in the State in which thepermanent establishment is situated or elsewhere;4. lf the information available to the competent authority is inadequate todetermine the profits

to be attributed to thepermanent establishment shall be determined by the same method year byyear unless there is good and sufficient reason to the contrary;Where profits include items of income which are dealt with separately in otherArticle of this Agreement then the provisions of those Article shall not beaffected by the provisions of this Article;No profits shall be attributed to a permanent establishment by reason of themere purchase by that permanent establishment of goods or merchandise forthe

No profits shall be attributed to a permanent establishment by reason of themere purchase by that permanent establishment of goods or merchandise forthe enterprise;6. For the purpose of the preceding paragraphs, the profits to be attributed to thepermanent establishment shall be determined by the same method year byyear unless there is good and sufficient reason to the contrary;7.

Putusan Nomor 2940/B/PK/Pjk/2018determination of the business profits of a permanent establishment, thereshall be allowed as deductions expenses which are reasonablyconnected with such profits, including executive and generaladministrative expenses, whether incurred in the Contracting State inwhich the permanent establishment is situated or elsewhere.

Likewise, no account shallbe taken, in the determination of the profits of a permanentestablishment, for amounts charged (otherwise than towardsreimbursement of actual expenses), by the permanent establishment tothe head office of the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the use of patentsor other rights or by way of commission for specific services performed orfor management or by way of interest on moneys lent to the head officeof

:Dengan demikian, reimbursement merupakan penggantian atasbiayabiaya yang benarbenar terjadi di kantor pusat atau cabang lainnyadi luar negeri dan tidak sematamata terbatas atas biaya falangansebagaimana dalildalil yang diajukan oleh Pemohon Banding sekarangPemohon Peninjauan Kembali merujuk pada penafsiran Commentarydalam Report on the Attribution of Profits to Permanent Esthabisment ,maka in casu dapat dibenarkan, sehingga ketentuan Pasal 5 ayat (3)huruf b dan c UndangUndang Pajak Penghasilan harus

Pembagian laba dengan nama dan dalam bentuk apapunseperti dividen, termasuk dividen yang dibayarkan olehperusahaan asuransi kepada pemegang polis, danpembagian sisa hasil usaha koperasi;OECD, Article 10 Dividends:Paragraf 28:Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetings ofshareholders, but also other benefits in money or moneysworth, such as bonus shares, bonuses, profits on a liquidationand disguised distributions of profits.

decided by annual general meetingsof shareholders, but also other benefits in money ormoneys worth, such as bonus shares, bonuses, profits on aliquidation and disguised distributions of profits.

It is immaterial whether any such benefits arepaid out of current profits made by the company or arederived, for example, from reserves, .e. profits of previousfinancial years.

decided by annual general meetingsof shareholders, but also other benefits in money ormoney's worth, such as bonus shares, bonuses, profits on aliquidation and disguised distributions of profits.

Keempat, in casu Branch Profit Tax, memilikiketerkaitan hubungan hukum (innerlijke samenhang) antara KontrakBagi Hasil (Production Sharing Contract) dengan P3B Indonesia Inggrissebagaimana yang dimuat dalam Article 10.7 yang menyatakan bahwa:Not with standing any other provisions of this Agreement, where acompany which is a resident of a Contracting State, having a permanentestablishment in that Contracting State, derives profits through of thepermanent establishment, such profits may be taxed (in

an addition to betax which would be chargeable on those profits if they were the profits ofa company which was a resident of that other Contracting State) inaccordance with the laws of the Contracting State, but the rate of tax soimposed shall not exceed 10 per cent of the profits of the permanentestablishment after payment of the income tax on those profits;Halaman 5 dari 11 halaman.

contracts of work (or any similar contracts) relating to the oil or gassector or other mining sector entered into by a resident of the UnitedKingdom with the Government of Indonesia, its instrumentality, itsrelevant state oil and gas company or any other entity thereof, providedsuch contracts:a) were concluded on or before 31st December 1983; orb) were being negotiated at 31st December 1983 and the Minister ofFinance of Indonesia determined before the date of signature of thisAgreement that the profits

which would, but for thoseconditions, have accrued to one of the enterprises, but, by reason of thoseconditions, have not so accrued, may be included in the profits of that enterpriseand taxed accordingly;Halaman 5 dari 38 halaman.

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.

It then splits those profits between the associated enterprises on aneconomically valid basis that approximates the division of profits that wouldhave been anticipated and reflected in an agreement made at arm's length. Thecombined profit may be the total profit from the transactions or a residual profitintended to represent the profit that cannot readily be assigned to one of theparties.

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.

It then splitsthose profits between the associated enterprises on an economically validbasis that approximates the division of profits that would have beenanticipated and reflected in an agreement made at arm's length. Thecombined profit may be the total profit from the transactions or a residualprofit intended to represent the profit that cannot readily be assigned to oneof the parties, such as the profit arising from highvalue, sometimes unique,intangibles.

pusat dikenakan pajakyang ditanggung pemerintah, sehingga tidak seharusnya terhutang PPh Pasal26 atas alokasi biaya overhead dari kantor pusat tersebut;Bahwa meskipun pembayaran tersebut dianggap sebagai obyek pajak, S604menetapkan bahwa pembayaran pajak tersebut merupakan tanggung jawabpemerintah;Bahwa hal ini telah sesuai dengan PSC kontrak blok South East Sumatra Pasal5.1.3 ayat b, yang menyatakan:"except with respect to CONTRACTOR's obligation to pay the Income Taxincluding the final tax on profits

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.

If the enterprise carries onbusiness as aforesaid, the profits of the enterprise may be taxed in the otherState but only on so much thereof as is attributable to that permanentestablishment";Bahwa berdasarkan P3B IndonesiaMalaysia, hak pemajakan atas jasa yangdilakukan rekanan dari Malaysia berada di Malaysia, sehingga tidak ada PPhPasal 26 (tarif 20%) terutang di negara sumber, yaitu Indonesia;Bahwa meskipun pembayaran tersebut dianggap sebagai obyek pajak, S604menetapkan bahwa pembayaran pajak

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

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.

Ketentuanyang berlaku terkait laba usaha dan BUT adalah sebagai berikut :bahwa berdasarkan Article 7.1 P3B Indonesia Inggris diatur bahwa :The profits of an enterprise of a Contracting State shall be taxable only in that State unless theenterprise carries on business in the other Contracting State through a permanent establishment situatedtherein.

If the enterprise carries on business as aforesaid, the profits of the 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

employees orother personnel engaged by the enterprise for such purpose, but only where activities of that naturecontinue (for the same or connected project) within the Contracting State for a period or periodsaggregating more than 91 days within any continuous period of twelve months;bahwa berdasarkan Paragraph 42.11 Commentary on Article 5 OECD Model Tax Convention on Incomeand on Capital July 2010 diatur bahwa :The taxation of service42.11 The combined effect of this Article and Article 7 is that the profits

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

Putusan Nomor 437/B/PK/PJK/2016Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebut menegaskan:The profits of an enterprise of a contracting state shall be taxable only inthat state unless the enterprise carries on business in the other contractingstate through a permanent establishment situated therein.

Apabila PT A juga memiliki 25% (dua puluh limapersen) saham PT D, maka antara PT B, PT C dan PT Ddianggap terdapat hubungan istimewa;OECD Model Tax Convention, Article 10 DividendsParagraf 28:Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetings ofshareholders, but also other benefits in money or moneysworth, such as bonus shares, bonuses, profits on a liquidationand disguised distributions of profits.

It is immaterialwhether any such benefits are paid out of current profits madeby the company or are derived, for example, from reserves, i.e.profits of previous financial years.

Putusan Nomor 437/B/PK/PJK/2016Paragraf 28:Payments regarded as dividends may include not onlydistributions of profits decided by annual generalmeetings of shareholders, but also other benefits inmoney or moneys worth, such as bonus shares,bonuses, profits on a liquidation and disguiseddistributions of profits. The reliefs provided in the Articleapply so long as the State of which the paying companyis a resident taxes such benefits as dividends.

It isimmaterial whether any such benefits are paid out ofcurrent profits made by the company or are derived, forexample, from reserves, i.e. profits of previous financialyears.

Bahwa OECD Model Tax Convention on Income and Capital,menyatakan :Article 10 ayat (3)The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "joulssance" rights,mining shares, founders* shares or other rights, not beingdebtclaims, participating in profits, as well as income fromother corporate rights which is subjected to the same taxationtreatment as income from shares by the laws of the State ofwhich the company making the distribution is a resident;Commentary

Art.10 paragraf 28Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetings ofshareholders, hut also other benefits in money or money'sworth, such as bonus shares, bonuses, profits on a liquidationand disguised distributions of profits.

It isimmaterial whether any such benefits are paid out of currentHalaman 21 dari 51 halaman Putusan Nomor 888/B/PK/PJK/20164.1.5.profits made by the company or are derived, for example,from reserves, i.e. profits of previous financial years.Normally, distributions by a company which have the effect ofreducing the membership rights, for instance, paymentsconstituting a reimbursement of capital in any form whatever,are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding

, as well as income fromother corporate rights which is subjected to the same taxationtreatment as income from shares by the laws of the State ofwhich the company making the distribution is a resident;Commentary Art.10 paragraf 3 (28)Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetings ofshareholders, but also other benefits in money or money'sworth, such as bonus shares, bonuses, profits on a liquidationand disguised distributions of profits

It isimmaterial whether any such benefits are paid out of currentprofits made by the company or are derived, for example,from reserves, i.e. profits of previous financial years.Normally, distributions by a company which have the effect ofreducing the membership rights, for instance, paymentsconstituting a reimbursement of capital in any form whatever,are not regarded as dividends;Commentary Art.10 paragraf 3 (29)The benefits to which a holding in a company conferentitlement are, as a general rule

than 90 days within a twelvemonth periodAtau ;Tax Treaty antara Indonesia dengan Singapura menegaskan bahwa istilah bentukusaha tetap terutama meliputi pemberian jasajasa, termasuk jasajasa konsultanoleh suatu perusahaan melalui seorang karyawan atau pegawai lainnya dimanakegiatan itu berlangsung (untuk proyek yang sama atau yang berhubungan), untuksuatu masa atau masamasa yang berjumlah lebih dari 90 hari dalam 12 bulan.Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebut menegaskan :The profits

If the enterprise carries on business asaforesaid, the profits of the enterprise may be taxed in the other state but only somuch of them as is attributable to thatpermanent establishmentAtau :laba suatu perusahaan dari suatu negara hanya akan dikenakan pajak di negara itu,kecuali perusahaan tersebut menjalankan usaha melalui suatu pendirian tetap dinegara lainnya.bahwa karena jasa manajemen tersebut tidak dilakukan di Indonesia tetapi dilakukandi luar negeri dan tidak memiliki suatu bentuk usaha

Keempat, in casuBranch Profit Tax, memiliki keterkaitan hubungan hukum (innerlijkesamenhang) antara Kontrak Bagi Hasil (Production Sharing Contract)dengan P3B Indonesia Inggris sebagaimana yang dimuat dalam Article10.7 yang 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 shall not exceed 10 per cent of theHalaman 5 dari 11 halaman.

Putusan Nomor 889/B/PK/Pjk/2019profits of the permanent establishment after payment of the income taxon those profits;Terjemahan dalam Bahasa Indonesia:(Terlepas dari ketentuanketentuan lainnya dalam Persetujuan ini,apabila suatu) perusahaan yang merupakan penduduk NegaraPenandatanganan Persetujuan memiliki bentuk usaha tetap di Negaralain Penandatanganan Persetujuan ini, memperoleh keuntungan bentukusaha tetap, keuntungan tersebut dapat dikenakan pajak (selain pajakyang dikenakan terhadap keuntungan

contracts of work (or any similar contracts) relating to the oil or gassector or other mining sector entered into by a resident of the UnitedKingdom with the Government of Indonesia, its instrumentality, itsrelevant state oil and gas company or any other entity thereof, providedsuch contracts:a) were concluded on or before 31st December 1983; orb) were being negotiated at 31st December 1983 and the Minister ofFinance of Indonesia determined before the date of signature of thisAgreement that the profits

Bahwa OECD Model Tax Convention on Income andCapital, menyatakan :Article 10 ayat (3)The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "jouissance" rights,mining shares, founders* shares or other rights, not beingdebtclaims, participating in profits, as well as income fromother corporate rights which is subjected to the sametaxation treatment as income from shares by the laws of theState of which the company making the distribution is aresident;Commentary

Art.10 paragraf 28Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetingsof shareholders, hut also other benefits in money or money'sworth, such as bonus shares, bonuses, profits on aliquidation and disguised distributions of profits.

It is immaterial whether any such benefits arepaid out of current profits made by the company or arederived, for example, from reserves, i.e. profits of previousfinancial years.

Putusan Nomor 677/B/PK/PJK/20164.1.6.Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetingsof shareholders, but also other benefits in money or money'sworth, such as bonus shares, bonuses, profits on aliquidation and disguised distributions of profits. The reliefsprovided in the Article apply so long as the State of whichthe paying company is a resident taxes such benefits asdividends.

The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein.

If the enterprise carries onbusiness as aforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is 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

menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one ofthe Contracting States for the use of, or the fight to use, industrial, commercial or scientificequipment, but not including ships, aircraft or containers the income from which is exemptfrom tax by the other Contracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal 8 ayat 1 Persetujuan Penghindaran Pajak Berganda (P3B) antara Indonesiadan Amerika menyebutkan bahwa :"Business profits

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

ayat (4) UndangUndang Nomor 6 Tahun1983 sebagaimana telah beberapa kali diubah terakhir dengan UndangUndang Nomor 16MenimbangMengingatMemutuskanTahun 2009;bahwa Terbanding dalam persidangan tidak memberikan penjelasan lebih lanjut mengenaifakta Pemohon Banding tidak menyerahkan dokumen sebagaimana diminta olehTerbanding dan tidak menunjukkan surat permintaan data sehingga dalil Terbandingtersebut tidak dapat didukung oleh Majelis;bahwa Majelis berpendapat, pembayaran ATI Capex merupakan business profits

Dalam OECD, Article 10 Dividends, Paragraf 28 dan Paragraf29, dinyatakan bahwa:Paragraf 28;Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetings ofshareholders, but also other benefits in money or moneys worth,such as bonus shares, bonuses, profits on a liquidation anddisguised distributions of profits. The reliefs provided in the Articleapply so long as the State of which the paying company is aresident taxes such benefits as dividends.

It is immaterial whetherany such benefits are paid out of current profits made by thecompany or are derived, for example, from reserves, .e. profits ofprevious financial years.

memiliki hubungan yang dekat denganpemegang saham, misalnya pihak penerima menmilikihubungan keluarga dengan pemegang saham atauperusahaan penerima berada dalam satu group denganperusahaan pemegang saham);Sesuai aturan main atau ketentuan yang diatur dalam OECD,maka dapat disimpulkan bahwa definisi dividen tidak hanyameliputi pembagian laba kepada pemegang saham melalui RapatUmum Pemegang Saham, namun meliputi pula pembagian labaatau. manfaat/keuntungan secara terselubung (disguiseddistributions of profits

decided by annual general meetings ofshareholders, but also other benefits in money or moneys worth,such as bonus shares, bonuses, profits on a liquidation anddisguised distributions of profits.