Pajak PenghasilanPasal 26 atas pembayaran ke Visa International Service Association (Visa), denganpenjelasan sebagai berikut:bahwa berdasarkan perjanjian kerja sama antara Pemohon Banding dengan Visa disebutkanbahwa :MenurutMajelis"OWNER grants to USER a nonexclusive, nontransferable, royaltyfree license to use themarks in connection with the program in the countries listed in schedule A attached hereto.In the event USER desires to use the mark in connection with the program in countriesother than those

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

berdasarkan P3B tersebut atas pembayaran yang Pemohon Bandinglakukan, hak pemajakannya hanya ada di negara Amerika;bahwa Pemohon Banding mengemukakan, berdasarkan perjanjian kerja sama antaraPemohon Banding dengan Visa disebutkan bahwa :"OWNER grants to USER a nonexclusive, nontransferable, royaltyfree license to use themarks in connection with the program in the countries listed in schedule A attached hereto.In the event USER desires to use the mark in connection with the program in countriesother than those

which would be made between independententerprises (4)then any profits which would, but for those conditions, have accrued to one ofihe enterprises, but, by reason of those conditions, have not so accrued,may be included in the profits of that enterprise and taxed accordingly.

Article 9 provides:(When) conditions are made or imposed between the two (associated) enterprises in theircommercial or financial relations which differ from those which would be made betweenindependent enterprises, then any profits which would, but for those conditions, have accrued toone of the enterprises, but, by reason of those conditions, have not so accrued, may beincludedin the profits of that enterprise and taxed accordingly." bahwa Commentary Article 9 OECD Model dan UN Model Article 9

or capital of an enterprise of aContracting State and an enterprise of the other ContractingState and in either case conditions are made or imposedbetween the two enterprises in their commercial or financialrelations which differ from those which would be madebetween independent enterprises, then any income or profitswhich would, but for those conditions, have accrued to one ofthe enterprises, but, by reason of those conditions, have notso accrued, may be included in the profits of that enterpriseand

or capital of an enterprise of aContracting State and an enterprise of the other ContractingState and in either case conditions are made or imposedbetween the two enterprises in their commercial or financialrelations which differ from those which would be madebetween independent enterprises, then any profits whichwould, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise andtaxed

or capital of an enterprise of aContracting Party and an enterprise of the other ContractingParty, and in either case conditions are made or imposedbetween the two enterprises in their commercial or financialrelations which differ from those which would be madebetween independent enterprises, then any profits whichwould, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise andtaxed

Putusan Nomor 417/B/PK/PJK/2017Bahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall notexceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), and tothe extent to which they relate to those royalties, in subparagraphs 3 (d)and (f) 10%; and(b) in all other cases 15%;The competent authorities of the Contracting States shall by mutualagreement

property or right as is mentioned insubparagraph (a), any such equipment as is mentioned insubparagraph (b) or any such knowledge or information as ismentioned in subparagraph (c); or(e) The use of, or the right to use:i. motion picture films; ori. films or video tapes for use in connection with television;oriii. tapes for use in connection with radio broadcasting; or(f) Total or partial forbearance in respect of the use or supply ofany property or right referred to in this paragraph;Article 12 (2):Those

royalties may be taxed in the Contracting State in whichthey arise, and according to the law of that State, but the tax socharged shall not exceed:(a) In the case of royalties described in subparagraphs 3(b) and(c), and to the extent to which they relate to those royalties, insubparagraphs 3(d) and (f) 10%; and(b) In all other cases 15%;The competent authorities of the contracting states shall bymutual agreement settle the mode of application of theselimitations;3.

Putusan Nomor 417/B/PK/PJK/2017know how dan technology dari Orica untuk melakukanjasa peledakan, sehingga pengenaan tarif sebesar10% sudah sesuai dengan Article 12 ayat (2) huruf adan Article 12 ayat (3) huruf b, c, d, dan f PSBIndonesiaAustralia sebagai berikut:Article 12 ayat (2):Those royalties may be taxed in the Contracting Statein which they arise, and according to the law of thatState, but the tax so charged shall not exceed:(a)in the case of royalties described insubparagraphs 3(b) and (c

Pemohon Peninjauan Kembali(semula Terbanding) berpendapat bahwa padadasarnya pembayaran royalti oleh TermohonPeninjauan Kembali (Semula Pemohon Banding)kepada Orica Explosives Technology Pty Ltd danOrica Australia Pty Ltd adalah terkait denganpemberian lisensi berupa hak dan kewenangan untukmemanfaatkan paten atas know how, applicationsoftware dan pemakaian trademark Orica;6) Bahwa article 12 ayat (2) dan article 12 ayat (3) hurufa P3B IndonesiaAustralia mengatur sebagai berikut:Article 12 ayat (2):Those

koreksi objek Pajak PenghasilanPasal 26 atas pembayaran ke Visa International Service Association (Visa), denganpenjelasan sebagai berikut:bahwa berdasarkan perjanjian kerja sama antara Pemohon Banding dengan Visa disebutkanbahwa :"OWNER grants to USER a nonexclusive, nontransferable, royaltyfree license to use themarks in connection with the program in the countries listed in schedule A attached hereto.In the event USER desires to use the mark in connection with the program in countries otherthan those

If such resident carries onbusiness as aforesaids,tax may be imposed by that other Contracting State on the businessprofits of such resident but only on so much of such profits as are attributable to thepermanent establishment or are derived from sources within such other Contracting Statefrom sales of goods or merchandise of the same kind as those sold, or from other businesstransactions of the same kinds as those effected, through the permanent estabtishment"bahwa Pemohon Banding mengemukakan,

berdasarkan P3B tersebut atas pembayaran yang Pemohon Bandinglakukan, hak pemajakannya hanya ada di negara Amerika;bahwa Pemohon Banding mengemukakan, berdasarkan perjanjian kerja sama antaraPemohon Banding dengan Visa disebutkan bahwa :"OWNER grants to USER a nonexclusive, nontransferable, royaltyfree license to use themarks in connection with the program in the countries listed in schedule A attached hereto.In the event USER desires to use the mark in connection with the program in countries otherthan those

Putusan Nomor 510 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (includin,irrespective of their shape and size, the particular use for which they are designed,of manufacture or the materials of which they are made.For the purposes of this

Putusan Nomor 510 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64,05, various types of footwear (includinirrespective of their shape and size, the particular use for which they are designed,of manufacture or the materials of which they are made.For the purposes of this

Putusan Nomor 510 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note thisChapter covers, under headings 64.01 to 64,05, various types of footwear pinching overs oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For

The size of the uppers variesvery much between different types of footwear, from those covering the foot an the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals),If the upper consists of two or more materials, classification is determined by theconstituent material which has the po external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamental strips

Menyatakan Terdakwa THOSE NOYA Als NOYA terbukti secara sahdan meyakinkan menurut hukum bersalah melakukan Tindak Pidana TanpaHalaman 2 dari 30 Putusan Nomor 17/Pid.Sus/2019/PN Sonhak dan melawan hokum memiliki, menyimpan, menguasai, ataumenyediakan Narkotika Gol. bukan tanaman sebagaimana diatur dandiancam dalam Pasal 112 ayat (1) UU No. 35 Tahun 2009 tentang Narkotikadalam Dakwaan Kesatu subsidair Jaksa Penuntut Umum dan Tanpa hakdan melawan hukum~ memiliki, menyimpan, menguasai, ataumenyediakan

Menjatuhkan pidana terhadap diri terdakwa THOSE NOYA AlsNOYA dengan pidana penjara selama 5 (lima) Tahun dikurangi masapenahanan selama Terdakwa ditahan dan denda sebesar Rp.800.000.000,(delapan ratus juta rupiah) Subsidiair 6 (enam) Bulan penjara.3. Menyatakan barang bukti berupa: 8 (delapan) bungkus plastik bening berisikan narkotika jenisshabu berat total netto 0,64 gram.

NASARUDIN, dibawah sumpah/janji pada pokoknya menerangkansebagai berikut:Bahwa saksi mengerti diperiksa dipersidangan sehubungan denganperkara penyalahgunaan narkotika jenis shabu yang dilakukan olehterdakwa THOSE NOYA Als NOYA;Bahwa saksi adalah sebagai Polisi yang bertugas pada DirektoratNarkotika Polda Papua Barat; Bahwa peristiwa penyalahgunaan narkotika jenis shabu tersebut terjadipada hari Sabtu tanggal 15 September 2018 sekitar jam 06.00 WitHalaman 11 dari 30 Putusan Nomor 17/Pid.Sus/2019/

Bahwa terdakwa tidak memiliki ijin untuk membawa, menguasai danmemiliki narkotika jenis ganja tersebut dari pihak yang berwenang; Bahwa atas keterangan saksi tersebut terdakwa membenarkannya;AHMAD, SH., dibawah sumpah pada pokoknya menerangkan sebagaiberikut:Bahwa saksi mengerti diperiksa dipersidangan sehubungan denganperkara penyalahgunaan narkotika jenis shabu yang dilakukan olehterdakwa THOSE NOYA Als NOYA;Bahwa saksi adalah sebagai Polisi yang bertugas pada DirektoratNarkotika Polda Papua Barat

Setiap Orang;Menimbang, bahwa yang dimaksud dengan setiap orang adalahmenunjuk pada siapa saja yang dipandang sebagai subyek hukum pendukunghak dan kewajiban yang dapat dipertanggungjawabkan atas perbuatannya.Menimbang, bahwa dalam perkara ini Jaksa Penuntut Umum telahmengajukan terdakwa Those Noya als Noya yang identitasnya telah dibacakandiawal persidangan yang mana identitas tersebut telah dibenarkan olehterdakwa sendiri, dengan demikian maka unsur ad.1.Setiap orang, telahterbukti;Ad.2.

koreksi objek Pajak PenghasilanPasal 26 atas pembayaran ke Visa International Service Association (Visa), denganpenjelasan sebagai berikut:bahwa berdasarkan perjanjian kerja sama antara Pemohon Banding dengan Visa disebutkanbahwa :"OWNER grants to USER a nonexclusive, nontransferable, royaltyfree license to use themarks in connection with the program in the countries listed in schedule A attached hereto.In the event USER desires to use the mark in connection with the program in countries otherthan those

If such residentcarries on business as aforesaids,tax may be imposed by that other Contracting State on thebusiness profits of such resident but only on so much of such profits as are attributable tothe 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

berdasarkan P3B tersebut atas pembayaran yangPemohon Banding lakukan, hak pemajakannya hanya ada di negara Amerika;bahwa Pemohon Banding mengemukakan, berdasarkan perjanjian kerja sama antaraPemohon Banding dengan Visa disebutkan bahwa :"OWNER grants to USER a nonexclusive, nontransferable, royaltyfree license to use themarks in connection with the program in the countries listed in schedule A attached hereto.In the event USER desires to use the mark in connection with the program in countries otherthan those

Menyatakan Terdakwa THOSE NOYA Als NOYA terbukti secara sahdan meyakinkan menurut hukum bersalah melakukan Tindak Pidana Tanpahak dan melawan hokum memiliki, menyimpan, menguasai, ataumenyediakan Narkotika Gol. bukan tanaman sebagaimana diatur dandiancam dalam Pasal 112 ayat (1) UU No. 35 Tahun 2009 tentang Narkotikadalam Dakwaan Kesatu subsidair Jaksa Penuntut Umum dan Tanpa hakdan melawan hukum memiliki, menyimpan, menguasai, ataumenyediakan Narkotika Gol. dalam bentuk tanaman sebagaimanadiatur

Menjatuhkan pidana terhadap diri terdakwa THOSE NOYA Als NOYAdengan pidana penjara selama 5 (lima) Tahun dikurangi masa penahananselama Terdakwa ditahan dan denda sebesar Rp.800.000.000, (delapanratus juta rupiah) Subsidiair 6 (enam) Bulan penjara.3. Menyatakan barang bukti berupa :UMH fH HM fH fH fH fH fH fH fF8 (delapan) bungkus plastik bening berisikan narkotika jenis shabu berattotal netto 0,64 gram.

NASARUDIN, dibawah sumpah/janji pada pokoknya menerangkan sebagaiberikut: Bahwa saksi mengerti diperiksa dipersidangan sehubungan denganperkara penyalahgunaan narkotika jenis shabu yang dilakukan olehterdakwa THOSE NOYA Als NOYA; Bahwa saksi adalah sebagai Polisi yang bertugas pada DirektoratNarkotika Polda Papua Barat; Bahwa peristiwa penyalahgunaan narkotika jenis shabu tersebut terjadipada hari Sabtu tanggal 15 September 2018 sekitar jam 06.00 Witbertempat di Komplek Perumahan Bukit Sakinah, No

AHMAD, SH., dibawah sumpah pada pokoknya menerangkan sebagaiberikut: Bahwa saksi mengerti diperiksa dipersidangan sehubungan denganperkara penyalahgunaan narkotika jenis shabu yang dilakukan olehterdakwa THOSE NOYA Als NOYA; Bahwa saksi adalah sebagai Polisi yang bertugas pada DirektoratNarkotika Polda Papua Barat; Bahwa peristiwa penyalahgunaan narkotika jenis shabu tersebut terjadipada hari Sabtu tanggal 15 September 2018 sekitar jam 06.00 Witbertempat di Komplek Perumahan Bukit Sakinah, No.07

Setiap Orang;Menimbang, bahwa yang dimaksud dengan setiap orang adalahmenunjuk pada siapa saja yang dipandang sebagai subyek hukum pendukunghak dan kewajiban yang dapat dipertanggungjawabkan atas perbuatannya.Menimbang, bahwa dalam perkara ini Jaksa Penuntut Umum telahmengajukan terdakwa Those Noya als Noya yang identitasnya telah dibacakandiawal persidangan yang mana identitas tersebut telah dibenarkan olehterdakwa sendiri, dengan demikian maka unsur ad.1.Setiap orang, telahterbukti;Ad.2.

koreksi objek Pajak PenghasilanPasal 26 atas pembayaran ke Visa International Service Association (Visa), denganpenjelasan sebagai berikut:bahwa berdasarkan perjanjian kerja sama antara Pemohon Banding dengan Visa disebutkanbahwa :"OWNER grants to USER a nonexclusive, nontransferable, royaltyfree license to use themarks in connection with the program in the countries listed in schedule A attached hereto.In the event USER desires to use the mark in connection with the program in countries otherthan those

If such residentcarries on business as aforesaids,tax may be imposed by that other Contracting State on thebusiness profits of such resident but only on so much of such profits as are attributable tothe 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

berdasarkan P3B tersebut atas pembayaran yang Pemohon Bandinglakukan, hak pemajakannya hanya ada di negara Amerika;bahwa Pemohon Banding mengemukakan, berdasarkan perjanjian kerja sama antaraPemohon Banding dengan Visa disebutkan bahwa :"OWNER grants to USER a nonexclusive, nontransferable, royaltyfree license to use themarks in connection with the program in the countries listed in schedule A attached hereto.In the event USER desires to use the mark in connection with the program in countriesother than those

In the event USER desires to use the mark in connection with the program incountries other than those listed on schedule A, such schedule may be amended withOWNER's written consent to include such other countries"bahwa berdasarkan perjanjian tersebut di atas, maka dapat disimpulkan bahwa Visatidak mengenakan royalti kepada Pemohon Banding;bahwa sengketa ini terjadi karena Terbanding melakukan koreksi atas pembayaran keMaster dan Visa, yang menurut Terbanding merupakan pembayaran royalty sehinggaterutang

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

berdasarkan P3B tersebut atas pembayaran yang Pemohon Bandinglakukan, hak pemajakannya hanya ada di negara Amerika;bahwa Pemohon Banding mengemukakan, berdasarkan perjanjian kerja sama antaraPemohon Banding dengan Visa disebutkan bahwa :"OWNER grants to USER a nonexclusive, nontransferable, royaltyfree license to use themarks in connection with the program in the countries listed in schedule A attached hereto.In the event USER desires to use the mark in connection with the program in countriesother than those

SUTARNO, Si Mit 7PERNYATAAN TERDAKWASaya menerima / tidak menerima putusan hakim yang telah dijatuhkanTerdakwaGh kfBER FO UO RES HERE THOSE EHO TFS E OSES R EEE A ET PAS POURS ROSEMAN O NOTE PEER ESSER EERE EK HES

Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenisalas kaki), sebagai berikut : GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64,05, various types of footwear (including owershoesirrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are madc.For

The size of the uppers variesvery much between different types of footwear, from those covering the foot caret the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals),If the upper consists of two or more materials, classification is determined by theconstituent material which has the Pa external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamenta strips

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."

.:.COMORES ESTERS H ENED SEES ERRORS OT UNS STOO TSO NE ORATOR ET REEERO LEDS TERE HSER EEA EHO E ENED ED HES ESOT OAH S TEESE OHSS AS ESD TEE DERONT ESSERE SE OSH SOHO DES ERESSEE BEESJuga diucapkan dalam persidangan yang berduka untuk umum dihadiri oleh :Panitera HakimAHe TAMUYZ . cH. mePoke mmhe Re ee ROE R ET DEST RRS N OR ROA TD OR TOT EP hOR EE Se RES THOSE EHEC TE RTE EE OER EEE MIARTIH cuntidie / Ht.

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other StateMenimbangMemperhatikanMengingatMemutuskanbut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."

yang pada saat pemeriksaanbernilai USD.3.007.894 ditambah USD.133.205, sehingga menjadi USD.3.141.099dibulatkan menjadi USD.3.141.100 (sesuai nilai sengketa versi Majelis);bahwa berdasarkan bunyi pasal 10 ayat (1) dari Perjanjian penghindaran pajak berganda(P3B) Indonesia dan Amerika , disebutkan bahwa :"Where a resident of one of the Contracting State and any other person are related andwhere such related person make arrangements or impose conditions between themselveswhich are different from those

which would be made between independent persons, anyincome, deductions, credits, or allowances which would, but for those arrangements or anyconditions, have been taken into account in computing the income (or loss) of, or the taxpayable by, one of such persons.

selanjutnya diuraikan pada Lampiran I dan produk lain yang disepakati olehCigweld Pty Ltd dan Pemohon Banding secara tertulis dari waktu ke waktu di kemudianhari;bahwa berdasarkan penelitian Majelis terhadap pengertian Royalty sebagaimana diaturdalam Pasal 12 P3B Indonesia Australia adalah sebagai berikut :MenurutTerbanding1.2.Royalties arising in one of the Contracting States, being royalties to which a resident ofthe other Contracting State is beneficially entitled, may be taxed in that other State;Those

royalties may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall not exceed:(a) inthe case of royalties described in subparagraphs 3(b) and (c), and to the extentto which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; and(b) inall other cases 15%;The competent authorities of the Contracting States shall by mutual agreement settlethe mode of application of these limitations;The term royalties in this article

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."

If such resident carries on business as aforesaids,tax maybe imposed by that other Contracting State on the business profits of such resident but only on somuch of such profits as are attributable to the permanent establishment or are derived from sourceswithin such other Contracting State from sales of goods or merchandise of the same kind as thosesold, or from other business transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan,

In the event USER desires to use the mark inconnection with the program in countries other than those listed on schedule A, such schedule may beamended with OWNER's written consent to include such other countries"bahwa berdasarkan perjanjian tersebut di atas, maka dapat disimpulkan bahwa Visa tidakmengenakan royalti kepada Pemohon Banding;bahwa tagihan atas jasa dari Visa International dapat dibagi menjadi 2 (dua) kategori, yaitu :a.