Pirmpssryed samples, dimulr::maka penggugat memohon kepada Bapak Ketua Pengadilan AgamaPinrang Cq.

Jumat tanggal 21Agustus 2020 sekitar jam 13.00 wita menggunakan jasa pengirimanExspidisi DHL Expres di UbudGianyar mengirim barang berupa kerajinantangan dari tempurung kelapa kelapa dan didalamnya terdapat satwa yangdilindungi 3 (tiga) ekor biawak coklat (Varanus Panoptes) dengan tujuanTONY LIEW beralamat No 5 Leung Fai Tin Upper Road Clearwater Bay,New Territories Hongkong sesuai dengan invoice DHL Expres dan terdakwamenjelaskan isi paket kepada saksi Ni Made Ari Sugiani bahwa paketberisikan samples

MUH EDU RIZAL RIZKI yang beralamat di jalan rayabatubulan No 12 Batubulan Gianyar Bali emailEDOSAPUTRA2809@gmail.com No Hp 088236904109 dengan tujuanpengiriman kepada TNY LIEW yang beralamat No 5 Leung Fai Tin UpperRoad Clearwater Bay, New Territories Hongkong, untuk mengelabuhipetugas dokumen tersebut disamarkan tertulis samples coco Handicartts;Hal 8 dari 30 Putusan Nomor 74/Pid.Sus/LH/2021/PN Dps.Bahwa setelah kami tiba di Kantor BKSDA Bali kami membuka dusuntuk melakukan identifikasi jenis satwa

Mr Tony liew yang beralamat diHongkong.Bahwa benar saksi menanykan isi paket ayng dikirim oleh Sdr Moh EduRizal Rizky dan dijawab bahwa isi paket tersebut berisikan samples cocohandicraft.Bahwa benar saat saat Moh Edu Rizal Rizky dating ke kantor DHL ExpresCabang Ubud dengan memabwa tas benja beserta Samples CocoHandicraft yang akan dikirim, selanjutnya saksi menyediakan box DHL danpaking brang tersebut dihadapan saksi dan saksi menambahkan plasticbabel agar barangnya aman untuk dikirim serta saksi

Pemberian cumacuma sampel sebesar Rp.72.772.346,00bahwa Dasar Pengenaan Pajak Pajak Pertambahan Nilai Masa Pajak Oktober 2008dikoreksi sebesar Rp.72.772.346,00 atas penyerahan sampel karena merupakan penyerahanyang terutang PPN.bahwa Terbanding dalam mengambil data GL Acc 4200190 Samples, hanyamengambil sisi debet saja karena posisi debet menunjukan atas keluarnyasample (barang), Menurut Pemohon Banding seharusnya mengambil datanet/saldo yang merupakan biaya sample yang sesungguhnya terjadi.bahwa

berdasarkan penelitian Majelis dan keterangan dalam persidangan,Majelis berpendapat sengketa yang terjadi adalah sengketa terhadap DasarPengenaan Pajak Pajak Pertambahan Nilai Masa Pajak Oktober 2008 sebesarRp.72.772.346,00 atas GL Acc 4200190 Samples karena Terbandingberpendapat bahwa pemberian sampel belum dilaporkan oleh PemohonBanding sedangkan Pemohon Banding berpendapat bahwa pemberian samplesudah dilaporkan.bahwa Majelis meminta Pemohon Banding untuk menjelaskan Akun GL Acc4200190 Samples.bahwa

Samples 16.954.646,00 16.954.646,00 16.954.646,00eg, Commissions payable (79.338.969,00) (79.338.969,00) (300.888.969,00) 221.550.000,00p, Commissions (334.053.793,00) (334.053.793,00) (380.117.263,00) 46.063.470,00receivablei. Sundty incomefxpense (420.833.103,00) 769.795.954,00 (1.190.629.057,00) (2.755.624.703,00) 1.564.995.646,00Pembulatan (216,00) 216,00 216,00Total 2917.17752400 93486742700 1.982310.098,00 (438.261.084.00) 2.420.571.182,00a.

banding terhadap koreksipositif Terbanding sebesar Rp.234.534.651,00 atas printing & stationery dikarenakan halhal sebagai berikut:Bahwa biaya printing and stationery terdiri dari biaya cetak,pembelian alatalat tulis, biaya photokopi, pembelian toner danperlengkapan kantor lainnya, biaya tersebut merupakan biaya untukmendapatkan, menagih dan memelihara penghasilan, sehinggaberdasarkan Pasal 6 ayat (1) huruf a UndangUndang Nomor 17tahun 2000, biaya tersebut dapat dikurangkan dari penghasilanbruto;Samples

sebesar Rp.16.954.646 ,00Bahwa Pemohon Banding mengaiukan banding terhadap koreksi positif Terbanding sebesar Rp.16.954.646,00 atas samplesdikarenakan halhal sebagai berikut:Bahwa biaya samples terdiri dari biaya pemberian contoh cat kepadapelanggan, dikarenakan biaya tersebut merupakan biaya untukmendapatkan, menagih dan memelihara penghasilan, makaberdasarkan Pasal 6 ayat (1) huruf a UndangUndang Nomor 17tahun 2000, biaya tersebut dapat dikurangkan dari penghasilanbruto;Commission payable sebesar

Sedangkan dioeroleh petunjuk bahwa pada sisiyang lain atas biaya yang dibebankan oleh Pemohon Banding sekarangPemohon Peninjauan Kembali pada akun 6440010 dan 6330045 Bonusof Goods to Customer dan Samples merupakan Pajak Keluaran (PPNHalaman 5 dari 8 halaman.

staff of theundertaking on any mattersconcerning the application of the30legal provisions ;li) to require the production of anybooks, registers or otherdocuments the keeping of which isprescribed by national laws orregulations relating toconditions ofwork,work, in order to see that they are inconformity with the legal provisions, and tocopy such documents or make extracts from themlii) to enforce the posting of noticesrequire by the legal provisions ;iv) to take or remove for purposes. ofanalysis samples

of materials andsubstances used or handled,subject to the employer or hisrepresentative being notified ofany samples or substances taken orremoved for such purpose =;2.

Based on above,kindly sent the samples to show the customers (5 untits).bahwa penelitian Majelis terhadap data dan fakta yang disampaikan oleh PemohonBanding dan Terbanding sebagai berikut :bahwa berdasarkan penelitian Majelis terhadap dasar koreksi Terbanding diketahuiTerbanding tidak menyampaikan adanya buktibukti pembayaran untuk mendukungpendapatnya bahwa Pemberitahuan Ekspor Barang Nomor 568692 tanggal 16 November2007 merupakan penjualan ekspor sehingga hanya mendasarkan pada asumsi semata;bahwa

Samples: see: ane Rp. 3.500, Halaman 10 dari 10 Penetapan Nomor 67/Pdt.P/2016/PN Pbr

:CMAU5939547/A8905341196 245 10FC 0B345187 FRICTION CAR 50 1,500.00 DOZ 1,300.00 1,150.00 12.40376 450 10FC 08345213 FRICTION CAR 75 2,250.00 DOZ 2,250.00 2,175.00 21.1524 70 10D0 WBJ0025346 DOLL 50 200.00 DOZ 1,250.00 1,150.00 15.251 8 1000 WBJ0025345 DOLL 8 48.00 DOZ 200.00 184.00 297898 909 10FM PH345212 FRICTION MOTORCYCLE 12 144.00 DOZ 276.00 228.00 3.02246 295 10FC 08345190 FRICTION CAR 50 1,500.00 DOZ 1,300.00 1,150.00 15.50Al Al SAMPLES 1 1.00 CTN 43.00 36.00 0.51SUB TOTAL 246 5,642.00 DOZ

Bhumireksa Nusa Sejati (PT.BRSGuntung Riau), dengan hasil berikutini: NO PARAMETER UNIT SAMPLES NUMBER METHOD1 2 3 4FFA as Palmitic % 87,66 79,23 AOCS Ca5a402 Moisture % 1,52 4,53 AOCSCa 2c253 Insoluble % 2,053 0,749 AOCS CaImpurities 3a464 Total Fatty % 96,43 94,72 ContractuMatter Content al Method Bahwa sebagaimana dengan Perjanjian Jual Beli Palm Acid Oil/Palm Oil MillEffluent No.

IP6135 pada Pasal 2.4 dan Lampiran 1 Perjanjian Jual Beli PalmAcid Oil/ Palm Oil Mill Effluent pada bagian Produk Spesifikasi berbunyisebagai berikutini :Jika PAO/POME tidak sesuai spesifikasi dalam batas diperbolehkan sesuailampiran 1, Pihak Kedua berhak untuk menolak produk dan ProdukSpesifikasi : Free Fatty Acid (FFA) : Min 30%, dan Moisture & Impurities (M & )> 3% max.Sebagaimana hasil survey M&l pada samples 1 dan 2 terbukti, telah melewatibatas spesifikasi sebesar 3 %.

Yang mana berdasarkan setelah dilakukan survey dandikeluarkan hasil yaitu Certificate Of Analysis yang dilakukan oleh Tergugatmelalui PT Energy Feeds Indonesia No.1043/COAEFI dan No.1044/COAEFImemberikan keterangan sebagai berikutini :Certificate Of Analysis No.1044/COAEFI NO PARAMETER UNIT SAMPLES NUMBER METHOD1 2 3 41 FFAas % 87,66 79,23 AOCS CaPalmitic 5a402 Moisture % 1,52 4,53 AOCS Ca2c253 Insoluble % 2,053 0,749 AOCS CaImpurities 3a464 Total Fatty % 96,43 94,72 ContractualMatter MethodContent

Smg.Certificate Of Analysis No.1043/COAEFI SAMPLES NUMBERNO PARAMETER UNIT METHOD1 2 3 41 FFA as Palmitic % 90,71 AOCS Ca5a402 Moisture % 1,93 AOCSCa 2c253. Insoluble % 1,858 AOCS CaImpurities 3a464 Total Fatty Matter % 96,21 ContractuContent al Method 4.

Buyer shall retain two (2) sample splits, one (1) forBuyers use and one (1) in reserve in the event that any of theother sample splits are lost and Buyer shall deliver three (3)sample splits to Seller or Sellers representative, one (1) forSellers use, one (1) for subsequent use by an umpire and (1) inreserve in the event that any of the other sample splits are lost;10.4 Composite Samples.

For the purpose of conductingpossible analysis of elements set forth in paragraphs 8.5, five (5)sets of composite samples shall be taken from each shipment.Buyer shall retain two (2) composite samples, one (1) for Buyer'suse and one (1) in reserve in the event that any of the othercomposite samples are lost and Buyer shall deliver three (3)composite samples to Seller or Seller's representative, one (1) forSellers use, one (1) for subsequent use by an umpire and one (17)in reserve in the event that

any of the other composite samples arelost;11.

The parties will exchange assays within sixty (60) daysHalaman 130 dari 165 halaman Putusan Nomor 1588/B/PK/PJK/2017from the date samples have been made available to Seller byBuyer;11.2 Comparing Assays; Umpires Assay if Necessary.When the difference between the assay results of the parties forcopper, gold and silver is within the splitting limits designatedbelow, the exact mean of the assays shall be the settlement assay.In case the variation between the parties assays exceeds thesplitting limits

HelensMerseyside, WA10 3BQ U.K.The umpire shall not be as the Seller's representativecontemplated in paragraph 10.1 nor as either partys assayer asset out in paragraph 11.1 for each shipment;11.3 Analysis of Composite Samples for Impurities.

Pemakaian Sendiri/Pemberian CumaCuma Stok untuk Sample & Promosi pada HPP Other Samples (a/c 4181.1400) Other Consume & Trade (a/c 4181.1500)16,837,220,750 185,652,568320,186,809606,800,21114,654,0798,623,857 ,3637,086,069,720 16,837,220,750 146,931,007 Pertimbangan BandingBahwa dikarenakan Pemohon Banding tidak mendapatkan penjelasan yangcukup dari Pihak Terbanding atas koreksi pemeriksa yang dipertahankannyamaka Pemohon Banding mengajukan Banding dengan alasanalasan yangsama dengan yang Pemohon

Buyer shall retain two (2) sample splits, one (1) forBuyer's use and one (1) in reserve in the event that any of theother sample splits are lost and Buyer shall deliver three (3)sample splits to Seller or Seller's representative, one (1) forSeller's use, one (1) for subsequent use by an umpire and (1) inreserve in the event that any of the other sample splits are lost;10.4 Composite Samples.

For the purpose of conducting possibleanalysis of elements set forth in paragraphs 8.5, five (5) sets ofcomposite samples shall be taken from each shipment.

Buyershall retain two (2) composite samples, one (1) for Buyers useand one (1) in reserve in the event that any of the othercomposite samples are lost and Buyer shall deliver three (3)composite samples to Seller or Sellers representative, one (1) forSeller's use, one (1) for subsequent use by an umpire and one (1)in reserve in the event that any of the other composite samplesare lost;11. ASSAYING;11.1 Buyer and Seller to Assay Sample Splits.

The parties will exchange Assays within sixty (60)days from the date samples have been made available to Sellerby Buyer;11.2 Comparing Assays; Umpires Assay if Necessary. When thedifference between the Assay results of the parties for copper,gold and silver is within the splitting limits designated below, theexact mean of the Assays shall be the settlement Assay.

HelensMerseyside, WA10 3BQ U.K.The umpire shall not be as the Seller's representativecontemplated in paragraph 10.1 nor as either partys Assayer asset out in paragraph 11.1 for each shipment;11.3 Analysis of Composite Samples for Impurities.

Buyer shall retain two (2) sample splits, one (1) forBuyer's use and one (17) in reserve in the event that any of theother sample splits are lost and Buyer shall deliver three (3)sample splits to Seller or Seller's representative, one (1) forSellers use, one (1) for subsequent use by an umpire and (1) inreserve in the event that any of the other sample splits are lost;10.4 Composite Samples.

For the purpose of conducting possibleanalysis of elements set forth in paragraphs 8.5, five (5) sets ofcomposite samples shall be taken from each shipment.

Buyer shallretain two (2) composite samples, one (1) for Buyers use and one(1) in reserve in the event that any of the other composite samplesare lost and Buyer shall deliver three (3) composite samples toSeller or Seller's representative, one (1) for Sellers use, one (1)for subsequent use by an umpire and one (1) in reserve in theevent that any of the other composite samples are lost;ASSAYING;71.1 Buyer and Seller to Assay Sample Splits.

The parties will exchange assays within sixty (60) daysfrom the date samples have been made available to Seller byBuyer;11.2 Comparing Assays; Umpires Assay if Necessary. When thedifference between the assay results of the parties for copper, goldand silver is within the splitting limits designated below, the exactHalaman 133 dari 186 halaman Putusan Nomor 1589/B/PK/PJK/201 7mean of the assays shall be the settlement assay.

HelensMerseyside, WA10 3BQ U.K.The umpire shall not be as the Seller's representativecontemplated in paragraph 10.1 nor as either partys assayer asset out in paragraph 11.1 for each shipment;11.3 Analysis of Composite Samples for Impurities.

Buyer shall retain two (2) sample splits, one (1) forBuyer's use and one (1) in reserve in the event that any of theother sample splits are lost and Buyer shall deliver three (3)sample splits to Seller or Sellers representative, one (1) forSeller's use, one (1) for subsequent use by an umpire and (1) inreserve in the event that any of the other sample splits are lost;Composite Samples.

For the purpose of conducting possibleanalysis of elements set forth in paragraphs 8.5, five (5) sets ofHalaman 125 dari 177 halaman Putusan Nomor 1499/B/PK/PJK/2017composite samples shall be taken from each shipment.

Buyershall retain two (2) composite samples, one (1) for Buyers useand one (1) in reserve in the event that any of the othercomposite samples are lost and Buyer shall deliver three (3)composite samples to Seller or Sellers representative, one (1)for Seller's use, one (1) for subsequent use by an umpire andone (1) in reserve in the event that any of the other compositesamples are lost;11. ASSAYING11.1 Buyer and Seller to Assay Sample Splits.

The parties will exchange assays withinsixty (60) days from the date samples have been madeavailable to Seller by Buyer;Comparing Assays; Umpires Assay if Necessary. When thedifference between the assay results of the parties for copper,gold and silver is within the splitting limits designated below, theexact mean of the assays shall be the settlement assay.

HelensMerseyside, WA10 3BQ U.K.The umpire shall not be as the Seller's representativecontemplated in paragraph 10.7 nor as either partys assayer asset out in paragraph 11.1 for each shipment;11.3 Analysis of Composite Samples for Impurities.

Buyer shall retain two (2) sample splits, one (1) forBuyers use and one (1) in reserve in the event that any of theother sample splits are lost and Buyer shall deliver three (3)sample splits to Seller or Seller's representative, one (1) forSeller's use, one (1) for subsequent use by an umpire and (1) inreserve in the event that any of the other sample splits are lost.10.4 Composite Samples.

For the purpose of conducting possibleanalysis of elements set forth in paragraphs 8.5, five (5) sets ofcomposite samples shall be taken from each shipment.

Buyer shallretain two (2) composite samples, one (1) for Buyers use and one(1) in reserve in the event that any of the other composite samplesare lost and Buyer shall deliver three (3) composite samples toSeller or Sellers representative, one (1) for Sellers use, one (1)for subsequent use by an umpire and one (1) in reserve in theevent that any of the other composite samples are lost.ASSAYING11.1 Buyer and Seller to Assay Sample Splits.

The parties will exchange assays within sixty (60) daysfrom the date samples have been made available to Seller byBuyer.11.2 Comparing Assays; Umpires Assay if Necessary. When thedifference between the assay results of the parties for copper, goldand silver is within the splitting limits designated below, the exactHalaman 128 dari 163 halaman Putusan Nomor 1587/B/PK/PJK/201 7mean of the assays shall be the settlement assay.

HelensMerseyside, WA10 3BQ U.K.The umpire shall not be as the Seller's representativecontemplated in paragraph 10.1 nor as either partys assayer asset out in paragraph 11.1 for each shipment.11.3 Analysis of Composite Samples for Impurities.

Buyer shall retain two (2) sample splits, one (1) forBuyers use and one (1) in reserve in the event that any of theother sample splits are lost and Buyer shall deliver three (3)sample splits to Seller or Seller's representative, one (1) forSeller's use, one (1) for subsequent use by an umpire and (1) inreserve in the event that any of the other sample splits are lost.10.4 Composite Samples.

For the purpose of conducting possibleanalysis of elements set forth in paragraphs 8.5, five (5) sets ofcomposite samples shall be taken from each shipment. Buyer shallHalaman 124 dari 164 halaman.

Putusan Nomor 1513/B/PK/PJK/201717.retain two (2) composite samples, one (1) for Buyers use and one(1) in reserve in the event that any of the other composite samplesare lost and Buyer shall deliver three (3) composite samples toSeller or Sellers representative, one (1) for Seller's use, one (1) forsubsequent use by an umpire and one (1) in reserve in the eventthat any of the other composite samples are lost.ASSAYING11.1 Buyer and Seller to Assay Sample Splits.

The parties will exchange assays within sixty (60) daysfrom the date samples have been made available to Seller byBuyer.11.2 Comparing Assays; Umpires Assay if Necessary. When thedifference between the assay results of the parties for copper, goldand silver is within the splitting limits designated below, the exactmean of the assays shall be the settlement assay.

Putusan Nomor 1513/B/PK/PJK/2017The umpire shall not be as the Sellers representativecontemplated in paragraph 10.1 nor as either partys assayer asset out in paragraph 11.1 for each shipment.11.3 Analysis of Composite Samples for Impurities.

"free good sample4.3 (b);and clinical trial material determined pursuant to ArticleBahwa untuk selama Tahun 2003, ringkasan perhitungan TSP Defisit dan TSP Surplusadalah sebagai berikut : Tabel 7Keterangan RupiahMarketing Division Net Sales 36.658.696.84 1,00Rupiah Landed Cost of Product Purchased (27.056.594.230,00)Foreign ExchangeGain/ (Loss) 1.565.179.624,00Free Goods Samples & Clinical Trial Materials (149.232.689,00)Handling Charges 349.091.975,00Trade Discount (3.733.392.192,00)Pembayaran/

sample which shall be divided into at least five (5)sealed sample splits for purposes of copper, gold and silver assays.Buyer shall retain two (2) sample splits, one (1) for Buyers use andone (1) in reserve in the event that any of the other sample splits arelost and Buyer shall deliver three (3) sample splits to Seller orSeller's representative, one (1) for Sellers use, one (1) forsubsequent use by an umpire and (1) in reserve in the event thatany of the other sample splits are lost.10.4 Composite Samples

For the purpose of conducting possibleanalysis of elements set forth in paragraphs 8.5, five (5) sets ofcomposite samples shall be taken from each shipment.

Buyer shallretain two (2) composite samples, one (1) for Buyers use and one(1) in reserve in the event that any of the other composite samplesare lost and Buyer shall deliver three (3) composite samples toSeller or Sellers representative, one (1) for Sellers use, one (1) forsubsequent use by an umpire and one (1) in reserve in the eventthat any of the other composite samples are lost.ASSAYINGHalaman 128 dari 195 halaman.

HelensMerseyside, WA10 3BQ U.K.The umpire shall not be as the Sellers representative contemplatedin paragraph 10.1 nor as either party's assayer as set out inparagraph 11.1 for each shipment.11.3 Analysis of Composite Samples for Impurities.

Buyer shall retain two (2) sample splits, one (1) forBuyer's use and one (1) in reserve in the event that any of theother sample splits are lost and Buyer shall deliver three (3)sample splits to Seller or Seller's representative, one (1) forSellers use, one (1) for subsequent use by an umpire and (1) inreserve in the event that any of the other sample splits are lost;10.4 Composite Samples.

For the purpose of conducting possibleanalysis of elements set forth in paragraphs 8.5, five (5) sets ofHalaman 127 dari 194 halaman Putusan Nomor 1500/B/PK/PJK/2017composite samples shall be taken from each shipment.

Buyershall retain two (2) composite samples, one (1) for Buyer's useand one (1) in reserve in the event that any of the othercomposite samples are lost and Buyer shall deliver three (3)composite samples to Seller or Sellers representative, one (1) forSeller's use, one (1) for subsequent use by an umpire and one (1)in reserve in the event that any of the other composite samplesare lost;11. ASSAYING;17.711.2Buyer and Seller to Assay Sample Splits.

;The umpire shall not be as the Seller's representativecontemplated in paragraph 10.1 nor as either partys assayer asset out in paragraph 11.1 for each shipment;11.3 Analysis of Composite Samples for Impurities.