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Urut Berdasarkan
 
Register : 24-08-2015 — Putus : 21-01-2016 — Upload : 25-10-2016
Putusan PN DENPASAR Nomor 597/Pdt.G/2015/PN Dps
Tanggal 21 Januari 2016 —
14086
  • by applicable laws and shall beresponsible for all extension or renewal of those licenses, permits,approvals, registration, clearances, if the same is or are expired at its owncosts.
    The LESSEE shall also be responsible for obtaining all necessaryentry and exit visas, work permits and approvals for its personnel andorganization if any, and if requested by the LESSOR, the LESSE willshow proof of correct licensing of its operation and of its personnel.
    The = arbitration panel shall consist of three (3)arbitrators, one (1) chosen by the complainant, one (1)chosen by the responden,t and a chairman chosen by thearbitrators named by the complainant and the respondent.The Parties expressly agree that:(a)the arbitration tribunal shall decide the matter asexpeditiously as possible, and the arbitration shall becomplete and the decision issued by the arbitrators nolater than twelve (12) months after the date ofcommencement of the arbitration proceedings
    (belng thedate of service of the complaint by the party initiating thearbitration), unless the arbitration panel finds good causeto permit an extension of the time for completion.the arbitrators shall only reach their decision by applyingstrict rules of law to the facts and shall not purport toresolve any dispute ex aequo et bono.the arbitration shall be conducted in the Englishlanguage;any decision of the arbitration tribunal shalf be final,binding and incontestable and no Party shalf dispute orquestion
    the decision of the arbitration tribunal before anyjudicial authority in the Republic of Indonesia orelsewere.each Party shall bear the expenses, such as traveling,meals and lodging expenses, which It incurs inconnection wih the arbitration.
Putus : 30-08-2017 — Upload : 03-07-2018
Putusan MAHKAMAH AGUNG Nomor 1203 K/Pdt/2017
Tanggal 30 Agustus 2017 — PT SAMUDERA INDONESIA TBK., dkk VS PT ASURANSI HARTA AMAN PRATAMA TBK.
274185 Berkekuatan Hukum Tetap
  • Pasal 25 Konosemen (B/L) dalam pengapalan barang sengketa a quo,(vide bukti: TIII/VI) menetapkan sebagai berikut:Artikel 25 B/L:Law and Jurisdiction:Except as otherwise provided specifically herein any claim or disputearising under this Bill of Lading shall be governed by the law of FederalRepublic of Germany and determined in the Hamburg courts to theexclusion of the jurisdiction of the courts of any other place.
    In the event this clause isinapplicable under local law then jurisdiction and choice of law shall lie ineither the Port of Loading or Port of Discharge at Carriers option;Yang terjemahannya (vide bukti TIII/VI1a) sebagai berikut:Hukum dan Yurisdiksi:Halaman 7 dari 39 hal. Put.
    Dalam yurisprudensi a quo disebutkan bahwadikarenakan Pasal 28 Law and Jurisdiction telah diperjanjikan: Thecontract evidenced here by or contained herein shall be governed byEnglish Law. Any claim or other dispute thereunder shall be solelydetermined by the English Court, unless....... Bahwa dengan kesepakatanini, maka sengketa akan diputus oleh English Court menurut English Law,sehingga Pengadilan Indonesia tidak berwenang memeriksa dan mengadilisengketa ini;10.
    In the event this clause isinapplicable under local law then jurisdiction and choice of law shall lie ineither the Port of Loading or Port of Discharge at Carriers option.:Yang terjemahannya ialah:25. Hukum dan Yurisdiksi:Halaman 10 dari 39 hal. Put.
    Nomor 1203 K/Pdt/2017Except as otherwise provided specifically herein any claim or disputearising under this Bill of Lading shall be governed by the law of FederalRepublic of Germany and determined in the Hamburg courts to theexclusion of the jurisdiction of the courts of any other place. In case theCarrier intends to sue the Merchant the Carrier has also the option tofile a suit at the Merchant's place of business.
Register : 20-03-2013 — Putus : 12-12-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor PUT-49296/PP/M.VII/19/2013
Tanggal 12 Desember 2013 — Pemohon Banding dan Terbanding
11417
  • TRADE AREA, disebutkanRule 2:e The Certificate of Origin (Form E) shall be issued by the Issuing Authorities of the exRule 3 (a):e A Party shall inform all the other Parties of the names and addresses of its ressignatures and specimen of official seals, and correction stamps, if any, used by its IssRule 18 (a):a.
    The Customs Authority of the importing Party may request a retroactive check at 1authenticity of the document or as to the accuracy of the information regarding the tithere ofi, The request shall be made in writing, accompanied with a copy of the Cerandany additional information suggesting that the particulars given on theunless the retroactive check is requested on a random basis.il. The Customs Authority of the importing Party may suspend the grantinverification.
Putus : 26-09-2016 — Upload : 15-12-2016
Putusan MAHKAMAH AGUNG Nomor 1022/B/PK/PJK/2016
Tanggal 26 September 2016 — PT PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
4322 Berkekuatan Hukum Tetap
  • Plant Operator and Paid 5yPrducersSuch charges and Payments shall be suSject! to adjustment asprevided in the Accounting Procedure.
    Callsof:(a) Plant Operating Costs; andCash calls,The cash ealle For Plant Operating CoastsCapital Projects shall be FecanclledPracticable with auch Tevised gating: A.
    From time to time, as hecessacy, Plant Operater shall cashCali ftomProducers; and Producrs shall pay or cause. to bepaid fo Blant Operates in BS dollars their respectiveshares, separately determined as Provided in Sectioan 4.01 ofthe Agreement, of Prejected net cash requirements For each(5) the costs ef Currently Founded Capital Projectsfor @ calendar seath St BMFt theteof, as get ferth in suchand CugrenclyFunded Capital Projects shall be S10Vh Separately and ghallba in accordance with Producers"
    TE the cash calle far a given menth in the aggregate exceedActual expenditures fer said month, tn@ ash call nextSucceeding thea issuance of Ehe debit note referred to inSection 2 below shall be reduced By the amount of suchSnCess.Es To the extent practicable, Plant Operator shall place thefunds received Pursuant to cash calls in ioterest=earningSecounes; all interest earned thereon Shall be credited toPlant Crerating Costs and petice ef such amounes Bhall bedelivered to the Producers, Gambar VI.
    To the extent that funds are then held inthe Badak Payment Account the Trustee shall, promplly apon receiptof notice from both Pertamina and the Contractors that any suehinvoice haa been approved for payment, pay to the Liquefaction Com.pour from the Dodok Payment Account the amount of such invoice,pursuant to procedures to be agreed upon pursuant to Section 6.2,6.2 Pertamina and the Contraetors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10poyalde
Putus : 19-09-2016 — Upload : 14-12-2016
Putusan MAHKAMAH AGUNG Nomor 813/B/PK/PJK/2016
Tanggal 19 September 2016 — PT. PERTAMINA (Persero) vs DIREKTUR JENDERAL PAJAK
3619 Berkekuatan Hukum Tetap
  • Tf st such Rime this preves net to be the case,Tespacting Slant OperatingCosts wlil be adepted as may be acprenriate.in Section 6.01 shall be Speclfiedfo SeparateCash Calla and debit notes by. Blant Operater and Paid syProducers in accordance with che Accounting Procedure,Such charges and payments shail be subject!
    From time to time, as necessary, Plant Operator shall cashCall. from Producers; and Producers shall pay or cause. to beFunded Capital Projects shall be shown S@pacately and ahallor iF the final determination o such Sales Contrace'sFefllect a discrepancy from the estimates 4uring such yuar,.Plant Operater in oS doliars Eheic respecelvenSeparately determined as provided in Section 48.01 ofShent, of rejected net cash Fequirements For eachPlant Operating Costa; andthe 6sts of Currently Funded Capital
    gdvanes Aokice of such due dateB.Each cash ea21 shall set ferth infollowing:reasonable detail thetl current cash status (all funds Feceled. pursuant todoe sesx :Price cash calls made im the current falendar yearand any interest garned thereon.
    TE the cash calls for a given meath in the aggregate exceedActual expenditures fer said month. the cash ecall nextSucceeding tha issuance o the Sebie ack referred ta inSection 7 below shall be reduced by he amcunt of suchSECaES.Es To the extent practicable, Plant Operater shall place thefunds received Pursuant fo cash calis in faterestearningSccounes; all interest earned thereon Shall be credited toPlant Operating Cests and Retice of such amounts shall Sedelivered eo the Preducers, Gambar VI.
    Account the amount of such invoice,porsuact to procedures to be agreed upon pursuant to Section 6.2,62 Partamina and the Contractors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde to the Laqeefaction Company pest toe Seelinan 1, nolBhall advise the Trustee of such procedures whieh shall inelude o requirceoent that the Liquefaction Comping furnish the Troslee wilh ae acknowledsnient that each payee by the Pease Iecewnbor Fullysatisfies theo linkililies
Putus : 19-05-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 222/B/PK/PJK/2016
Tanggal 19 Mei 2016 — DIREKTUR JENDERAL PAJAK VS PT. METAL ONE INDONESIA
15134 Berkekuatan Hukum Tetap
  • Putusan Nomor 222/B/PK/PJK/2016b) To convey offers or bids of The First Party to costumers orsuppliers, andc) To render any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts of TheFirst Party;In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall servethe best interest of The First Party;4) BrokerageIn case that contracts are concluded by The First Party with suppliersadn
    /or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract,as entire and full payment for the consideration of the servicesprovided by The Second Party under this agreement, brokeragecalculated ini accordance with rates stipulated in the schedule A attached here to which is an integral part of this agreement;3.
    case that contracts are concluded by The First Party withsuppliers and/or customers through the assistance of The SecondParty here under, The First Party shall pay The Second Party foreach contract, as entire and full payment for the consideration ofthe services provided by The Second Party under this agreement,brokerage calculated ini accordance with rates stipulated in theschedule A attached here to which is an integral part of thisagreement;21.
Putus : 19-09-2016 — Upload : 15-12-2016
Putusan MAHKAMAH AGUNG Nomor 811/B/PK/PJK/2016
Tanggal 19 September 2016 — PT. Pertamina (Persero) vs. Direktur Jenderal Pajak
4319 Berkekuatan Hukum Tetap
  • Tf af such Fime Ehis preves mst to be he casean LHecial allecation Procedures respecting PFlant OperatingCosts willl be adopted as May be apprenoriate8.02 The 5 L icharges provided for in Section @.0L shall be scecified0 : 4Saparately for each sales Conteack and sebdecs ta senaratefash calls and debit notes by Plant Operator and Paid byProducers in aceordance with che Accounting Proce@ure.Such charges and Payments, shall ba suSject!
    Putusan Nomor 811/B/PK/PJK/2016Artice 2 Exhibit A Badak LNG (Bontang LNG) Processing Agreement(Amended & Restatted, 1988): 2, Cash, CallsPaid fo Plant Opercater in OS dollacsSHaTES, Separately determined as Providedof:(a) Plane Operating Costs; andfor a calendar senth ar Part thereof, asCasah calls,funded Capital Frojeces shall be shown ceha in aordance with Producers" latestof the Ag?reenenk.
    From time to time, as necessary, Plant Operator shall cashCall fromProducers; and Producrs shall pay or cause. to beEheiz respectivein Section 8.O1 ofthe Agreement, of Brejected net eash Fequirements For each(5) the ecests oF Currently Fonded Capital ProjectsSet ferth in suchThe cash calle for Plant Operating Costs and CurrentlyPacately and shailegtinates of eachSales Contrace's Pereentage as determined under Article llthere shall be aFact's Percentage,Sales Contrace'she Agreement shallSuring such
    of suchencase.Es To the extant Practicable, Plant Operator shail place thefunds received pursuans ts caah calls in iaterestearninggecounts; all interest earned thereon Shall be credited toaPlant Operating Costs and Retice of such amounts Bhail bedelivered t9 the Producers.
    Putusan Nomor 811/B/PK/PJK/2016Payment Instruction tersebut diterbitkan atasdasar Trustee and Paying Agent Agreement(1974): ARTICLE 6Dossvesemenra Wire Resrecroo Processno Coumoes6.1 Portamins and the Contractors shall submit to the Trusteeinvoices received by them from the Liquefaction Company on aceoontof LNG Processing Fees. lo the extent that fonds are then held inthe Badak Poyment Account the Trustee shall, promplly apon receiptof notice from both Pertamina and the Contractors that any suchinvoice
Register : 26-10-2020 — Putus : 11-01-2021 — Upload : 21-01-2021
Putusan PT JAKARTA Nomor 605/PDT/2020/PT DKI
Tanggal 11 Januari 2021 — Pembanding/Penggugat : Tuan MUHAMMAD AMIR INGRATUBUN
Terbanding/Tergugat I : Bapak Takehiko Nakao
Terbanding/Tergugat II : Bank Pembangunan Asia atau The Asian Development Bank ADB dan semua komponennya
Terbanding/Turut Tergugat : Keuangan Republik Indonesia
140112
  • The Tribunal shall hear and pass judgment upon any applicationby which an individual member of the staff of the Bank allegesnonobservance of the contract of employment or terms ofappointment of such staff member.
    Nilai tukar $1 =Rp14,000).DECISIONFor the above reasons, the Tribunal unanimously decides that;O 1) The 28 August 2017 decision of the President isrescinded;1 2) The Applicant shall be reinstated to his position and bemade whole for all lost earnings minus the separationpackage he received, with the Bank to pay interest at the rateof 6% per annum;2 3) Pursuant to ArticleX, paragraph 1 of the Statute of theTribunal, should the President of the Bank decide that theApplicant shall be compensated without
    Members shall have recourse to such specialprocedures for the settlement of controversies between theBank and its members as may be prescribed in thisHalaman 31 dari 56 halaman Putusan Nomor 605/PDT/2020/PT DKIAgreement, in the bylaws and regulations of the Bank, or incontracts entered into with the Bank.Property and assets of the Bank, shall, wheresoever locatedand by whomsoever held, be immune from all forms ofseizure, attachment or execution before the delivery of finalJudgment against the Bank.Diterjemahkan
    shall be immune legal process with respect to actsperformed by them in their official capacity, except when theBank waives the immunity;i) where they are not local citizens or nationals, shall beaccorded the same immunities from immigrationrestrictions, alien registration requirements and nationalservice obligations, and the same facilities as regardsexchange regulations, as are accorded by members to therepresentative, officials and employees of comparable rankof other members; andiil) Shall be
    Members shall have recourseto such special procedures for the settlement ofcontroversies between the Bank and its members as maybe prescribed in this Agreement, in the bylaws andregulations of the Bank, or in contracts entered into withthe Bank.3.
Putus : 08-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1428/B/PK/PJK/2017
Tanggal 8 Agustus 2017 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
4416 Berkekuatan Hukum Tetap
  • Tf at such cimes this Breves net to be the case,Special allecation Precedures respecting Plant OperatingCosta willl be adopted as may be ascprcoriate.The race 7 iSharces provided for in Section 6.01 shall be soecifiedsepa : adParately for each sales Canteract and svhjeecs #5 tesoarateCash calle and dabit notes by. (Plans Operator and paid syProducers in acecardance with fhe Accounting BEGoRRi ie.Such charges and Payments, shall. be subject!
    CallsA. 1 i :From time to time, as hecessaty, Plant Operator shall cash Gall from Producers; and: Producers shall pay or cause to bepaid to Plant Operator in gs dollars their respectiveshares, separately detersined as Provided in Section #.01 ofthe Agreement, of Projected net cash Fequirements for eachof:(a) Plane Operating Coska; and(bh) the costs af Currently Funded capital Projectsf 5 OF a4 calendar senth or pare thereof, as get forth in suchcash calls,Th 1 E cash ealle fox Plane Operating Costs
    and CUrrentlyFunded Capital Projects shall be show, Separately and shalha in accordance with Producers" latest estinates of packSales Contract Percentage as determined under Article 11of the z inAgreenent., Tf curing @ year there Shall be aNec a at Fevision in khe ggtinate al a Sales Contract PercentageOr if the Final determination o# SUCH Sales Contrace'sbPercentage pursuant to Section l.o2 of che Agreement shallFeflec yteflect a disttepancy fron the Qitinates during such yaarappropriate adjustments
    be reduced by th amgunt of suchSECeES.To the exteane Practicable, Plant Operater shall place thefunds received pursuant $2 cash calls in snterestearalngaccounts; all interest earned etherecn Shall be credited esPlant Operating Costs and Ratice o such amsunts Bhall tedelivered to the Producers, Gambar VI.
    I'o the extent hat funds are then held inthe Badak Payment Account the Trustee shall, promptly upon reeeiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Com.pooy from the Bodok Payment Account the amount af such invoice,porsuant to procedures to be agreed upon pursuant te Section 6.2,62 Pertamina and the Contractors shall agree with the Liquefaction Company on apprepriate procedures for the payment of funds10poyaldc to
Putus : 08-11-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1827 B/PK/PJK/2017
Tanggal 8 Nopember 2017 — BUT. CNOOC SES, LTD VS DIREKTUR JENDERAL PAJAK,
22895 Berkekuatan Hukum Tetap
  • Linat pula Seksi V angka 1.2 (r) PSCPemohon Peninjauan Kembali yang menyatakan bahwa:The Contractor shall severally pay to the Government of the Republic ofIndonesia the Income Tax including the final tax on profits after taxdeduction imposed on it pursuant to the Indonesian Income Tax Law andits implementing regulations.
    This Contract shall come into effect on the Effective Date;Terjemahannya dalam Bahasa Indonesia adalah:1.1. Kontrak ini akan berlaku pada Tanggal Efektif;Halaman 49 dari 67 halaman Putusan Nomor 1827/B/PK/PJK/201721.(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Section 1.2. angka 2.8 PSC:2.8.
    Effective Date means September 6, 1998, provided that thisContract shall have been approved by the Government of theRepublic of Indonesia in accordance with the provisions of theapplicable law;Terjemahannya dalam Bahasa Indonesia adalah:2.8.
    Berikut adalah kutipan butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 Dividends, nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless favourably
    Periodically, PERTAMINA and CONTRACTOR shall meet to discussthe conduct of the Petroleum Operations envisaged under thisContract and will make every effort to settle amicably any problemarising therefrom;1.2. Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration...
Putus : 19-09-2016 — Upload : 14-12-2016
Putusan MAHKAMAH AGUNG Nomor 814/B/PK/PJK/2016
Tanggal 19 September 2016 — PT. PERTAMINA (Persero) vs DIREKTUR JENDERAL PAJAK
3320 Berkekuatan Hukum Tetap
  • Blane Operater and paid nyProducers in acesrdance with the Accounting Proceduce,Such charges and Payments shall be suSject!
    From time to time, as necessary, Plant Operator shall cashCali. from Producers; and Producers shall pay or cause. to bePaid fo Plant Operater in os @ollarcs their respecelyeshares, separately detersined as Previded in Section 8.01 afthe Agreement, of Prejected net eash Fquirements For eachof:(a) Plane Operating Costa; and(5) the essts of Currently Funded Capital Projectsfor @ calendar senth ar Bart thereaf. as get ferth in suchcash calls,The cash calle for Plant Operating Costs and CurrentlyFunded
    TE the cash calls for a given moath in the aggregate exceedActual expenditures fer said month, che cash call nextSucceeding tha issuance of the Cebit Acke referred to inSection 7 below shall be reduced by th amsunt of auchSECSES .Es To the extene Practicable, Plant operator Shall place thefunds received Persuant to cagh calis in faterestearningSecceunes; all interest earned thereon Shall be credited toPlant Operating Costs and Retice o such amounes ghall Sedelivered to the Producers. Gambar VI.
    Putusan Nomor 814/B/PK/PJK/2016Payment Instruction tersebut diterbitkan atas dasarTrustee and Paying Agent Agreement (1974): ARTICLE 6Tasstesements Wits Resrectoo Protessnro CHanoes6.1 Portamine and the Contractors shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Fees. lo the extent that fonds are then held inthe Badak Poyment Account the Trustes shall, prompily upon receiptof notice from both Pertamina and the Contractors that any suchinvoice
    haa been approved for payment, pay to the Liquefaction Compooy from the odok Payment Account the amount of such invoice, pursuant to procedures to be agreed Upon pursuant to Section 6.2,62 Pertamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of fundspayalde io the Laqeefaction Company pucsiurt to Seeclinn G1, nelBhall advise the Trustee of such procedures which shall include o requirceent that the Liquefaction Cumpuny furnish the Trostee
Putus : 31-07-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1412/B/PK/PJK/2017
Tanggal 31 Juli 2017 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
51250 Berkekuatan Hukum Tetap
  • From time to time, as hecessacy, Plant Operator shall cashCall.from Producers; and Producrs shall pay or cause to bepaid fo Blant Operater in OS dollars theic respectivgshares, separately detersined as Previded im Section A.o1 ofthe Agreement, of Prejected net cash Fequirements For eacHof:(a) Plant Operating Costes; and(5) the eests af Currently Funded Capital Projectsfor a calendar senth SF mart thereof, as eet ferth in suchCash calls,The cash calle For Blane Operating Casts and CurrenclyFunded
    Capital Projects shall be shown Stparately and ghalibe in accordance with Producers" latest estimates of eachSales Contract's Percentage as determined under Article 11Of the Agreement, Te during a year there Shall be aFevision in the estimate of a Sales Contract's Percentage,or if the Final determination of Such Sales Contrace'sPercentage pursuant ta Section Ll.o2 of the Agrecment shallFeflect a disetepancy from the estimates diring such yaar,appropriate adjustments will be made fs the amounts ef
    advance notice of guch due dateOperator, provided Plane OperakerBa.Each cash eal1 shall set ferth infollowing:reasonable detail theCL) currene Sash status fall Ls recelwe PUrSuanE to1 I funds i. aprior cash calls made dim the CUErent calendar yearand any ioaterest garned thereon.
    .@2 of theAqie@ment.Ds TE the cash calls for a given mesth in the aggregate exceedActual expenditures fer said months che cash call nextSucceeding the issuance of the debit note feferred to inSection 7 belew shall be reduced by th# amount of suchSEC#ES.Es To the extent practicable, Plant Operater shall place thefunds received persuant tS cash calls in interest=earningaccounts; all interest earned fRereon shall be credited Bo:Plant Operating Cests aad motice of such amounts Shall bedelivered ta the
    shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde to the Liquefaction Company purswurt te Seclion 6.1, nelshall advise dhe Trustee of such peocedurea which shall include o requirceoen that dhe Liquefaction Cunmpony furnish the PTirosiee wilh aeacknowled=ent thuk cach poyovenl by the Treaster lherewebor Fullysatisfies the linkililies of Dertanina of the Coulractors, as the casemay be, will respect to tho.invoios to which Ue payment relates, Gambar
Register : 20-12-2011 — Putus : 28-12-2012 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 807 B/PK/PJK/2011
Tanggal 28 Desember 2012 — DIRJEN PAJAK VS PT. LEIGHTON CONTRACTORS INDONESIA;
5228 Berkekuatan Hukum Tetap
  • Jasa Kena Pajak dan luarDaerah Pabean;"7 Bahwa Pasal 7 ayat (4), Pasal 12 ayat (3) dan ayat (4) Perjanjian PenghindaranPajak Berganda (P3B) atau Tax Treaty antara Pemerintah Indonesia dan Inggris,menyatakan:Pasal 7 ayat 4:"Insofar as it has been customary in a Contracting State, according to its law, todetermine the profits to be attributed to a permanent establishment on the basis ofan apportionment of the total profit of the enterprise to its various parts, nothing inparagraph 2 of this Article shall
    preclude that Contracting State from determiningthe profits to be taxed by such an apportionment as may be customary; the methodof apportionment adopted shall, however, be such that the result shall be inaccordance with the principles laid down in this Article"Pasal 12 ayat (3)"The term royalties as used in this Article comprisesa Payments of any kind received as a consideration for the use of, or the rightto use, any copyright of leterary, artistic or scientific work, includingcinematograph films
    , and films or tapes for radio or television broadcasting,or any patent, knowhow, trade mark, design or model, plan, secret formulaor process; andb payments of any kind received as a consideration for the use of, or the rightmeto use, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State
    In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"8 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:Halaman 13 dari 23 halaman.
    In that case, the provisions ofArticle 7 or 14, as the case may be, shall apply;"9 Bahwa berdasarkan ketentuan dalam UndangUndang Nomor 14 Tahun 2002tentang Pengadilan Pajak, disebutkan sebagai berikut :Pasal 69 ayat (1)"Alat bukti dapat berupa:a surat atau tulisan;b keterangan ahli;c keterangan para saksi;d pengakuan para pihak; dan/ataue pengetahuan Hakim"15Pasal 70 huruf d:"Suratsurat lain atau tulisan yang tidak termasuk huruf a, huruf b, dan huruf cyang ada kaitannya dengan banding atau Gugatan
Register : 21-10-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56115/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
14422
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory;The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted;Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right;bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and
Upload : 10-05-2011
Putusan MAHKAMAH AGUNG Nomor 587 PK/PDT/2010
198157 Berkekuatan Hukum Tetap
  • MT (enam belas ribu Metric Ton) muatanPilihan, yakni dari bulan Januari 2004 sampai denganDesember 2004 dengan jumlah tiaptiap pengiriman adalahsebanyak kurang lebih 8.000 MT (delapan ribu Metric Ton).Untuk jelasnya Penggugat akan mengutip bunyi Pasal 2 ayat(2) dan ayat 3 Perjanjian Jual Beli Batubara Thailand (VideBukti P2a) sebagai berikut:"Quantity 80.000 MT +/ 10% to be delivered in barge cargoes inten monthly consecutive shipments starting January to December20004 Optional cargo of 16.000 shall
    Untukjelasnya Penggugat. d.R. akan mengutip bunyi Pasal 3 PerjanjianJual Beli Batubara Filipina, sebagai berikut:Payment shall be made on or, Open Account, Direct TelegraphicTransfer, and payable within 15 working days from B/L date donreceipt of shipping documents in favor of CV. BORCO UTAMA, A/C #(US$): 070380 1878. Batik Central Asia (BCA) Kantor CabangPembantu.
    The report,shall be final and binding to BUYER and SELLER. Cost of theanalysis shall be for the account of the Seller;Terjemahan resminya berbunyi:"Kualitas harus didasarkan pada laporan analisis dari surveyorindependen di pelabuhan muat. Laporan akan bersifat, final danHal. 22 dari 40 hal. Put. No. 587 PK/Pdt/2010mengikat untuk PEMBELI dan PENJUAL.
    not constitute Force Majeure;In the event that Force Majeure conditions occur affecting theperformance of this proposal by either party, that party shallpromptly notify the other party and may declare Force Majeure;Neither SELLER nor BUYER shall be liable to the other for an delayin or failure of the performance of its obligations hereunder ifany such delay or failure is due to Force Majeure as mentionedabove unless otherwise specified of this proposal;83.
    Section 8.1. above shall made up at suchtime or times as SELLER and BUYER can mutually agree. However,if they fail to agree such deliveries of coal affected by ForceMajeure shall be cancelled without any liability on the part ofBUYER and SELLER";Terjemahan resminya berbunyi:81.
Register : 28-08-2013 — Putus : 01-10-2014 — Upload : 23-03-2015
Putusan PN JAKARTA PUSAT Nomor 380/PDT.G/2013/PN.JKT.PST
Tanggal 1 Oktober 2014 — PT INDAH KIAT PULP & PAPER, Tbk >< UD. SAHABAT MANDIRI,Cs
6914
  • If Seller is Indonesian entity this clause shall be valid:(i) ....(ii) .
    In the event that any dispute arises between the Buyer andthe Seller in relation to any matter arising out of or inconnection wth Purchase Order, the Buyer and the Sellerirrevocably submit to the jurisdiction of Central JakartaDistrict Court, which shall have exclusive jurisdiction oversuch disputes, the Seller and the Buyer agree to waive anyobjections to proceedings in any such court on the groundsof venue or on the grounds that the proceedings have beenHal 2 dari 94 hal.Put.No.380/Pdt.G/2013/PN.Jkt.Pstbrought
    The Seller guarantees that the goods furnishedhereunder shall conform to the specification statedHal 11 dari 94 hal. Put.No.380/Padt.G/2013/PN.Jkt.Pst2.0 2.in the Purchase Order, be genuine, made by theoriginal authorized manufacturer, not violate anyintellectual property rights and/ or not come fromillegal source or unlawtul omership, and/ or not inthe conflict wth third party.
    In case, the goods donot meet such conditions, then the Seller shall payto the Buyer an amount of monies equal to 10 (ten)times price of such goods. Terjemahan :7.7. Penjual menjamin bahwe barang dilengkapi bawah iniharus sesuai dengan spesifikasi yang tercantumdalam Purchase Order, tulus, dibuat oleh produsenresmi asli, tidak melanggar hak kekayaan intelektualdan /atau tidak berasal dari sumberyang ilegal ataumelanggar hukum kepemilikan, dan / atau tidakdalam kontlik dengan pihak ketiga.
Register : 23-02-2017 — Putus : 17-04-2017 — Upload : 13-07-2017
Putusan MAHKAMAH AGUNG Nomor 417 B/PK/PJK/2017
Tanggal 17 April 2017 — DIREKTUR JENDERAL PAJAK VS PT. ORICA MINING SERVICE;
9251 Berkekuatan Hukum Tetap
  • 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
    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
    ), and to the extent towhich they relate to those royalties, insubparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the ContractingStates shall by mutual agreement settle the modeof application of these limitations;Article 12 ayat (3) huruf b,c,d, dan f:The term "royalties" in this Article means payments,whether periodical or not, and however described orcomputed, to the extent to which they are made asconsideration for:(b) the use, or the right to use, any industrial
    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 royalties may be taxed in the Contracting Statein which they arise, and according to the law of thatState, but the tax so charged shall
Putus : 08-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1430/B/PK/PJK/2017
Tanggal 8 Agustus 2017 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
3314 Berkekuatan Hukum Tetap
  • Tf at such eise this preves neat to be the case,Special allecation procedures respecting Slant OperatingCosta vill be a@epted as may be apprenriate,920 The charces Provided foe in Section 8.0L shall be specifiedSeparately or each sates Contcace and Sebgect to separate easn ecalis and debit nctes by Plant Operater and pasa Froducers in accordance with che Accounting Precedu Such charges and payments shall be Suaject!
    From tine to tine, ag hecessry, Plant Operator shall cashcall. from Producers; and Producers shall pay or Cause. te bePaid fo Plant Gperater in oS doliacs heir respectiveShares, separately deternined as Provided in Sectien 8.01 ofEhe Agreement, of projected net cash fequirements For eachof:(a) Plane Operating Costes; and(6) the costs of Currently Fonded Capital Projectsfor a calendar senth Sr Part thereof, as eet ferth in suckCash calls.The cash calle for Plant Operating costs and CurrentlyFunded
    Capital Projeces shall be shown separately and ahalzhe in accordance with Producers" larege estimates of eachSales Contract'gs Percentage as determined under Article 11of the Agreement.
    Tf the cash calls for a given meath in the aggregate exceedactual zpenditures fer said month. the cash call nexeSucceeding tha issuance of Ehe deble aote referred te inSection 7 below shall be reduced by th ameune of auchencess.E. To the extent practicable, Plant Operater shall place theSands received Pursuant to cash calls in Saterestearningaccounts; all interest earned thereon Shall be credited eoPlant Cperating Costs aad Retice of such amounts shall tedelivered bo the Producers. Gambar VI.
    Vo the extent that funds are then held inthe Badak Payment Account the Trustes shall, promptly upon receiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Bodok Payment Account the amount of such invoice,porsuant to procedures to he agreed upon pursuant to Section 6.2,62 Portamina and the Contractors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalle to
Putus : 01-08-2017 — Upload : 18-09-2017
Putusan MAHKAMAH AGUNG Nomor 1277/B/PK/PJK/2017
Tanggal 1 Agustus 2017 —
3316 Berkekuatan Hukum Tetap
  • SKKMIGAS) dan PT Caltex Pacific Indonesia (sekarangPT Chevron Pacific Indonesia) yang ditandatangani pada tanggal 15 Oktober1992 dan telah disetujui olen Menteri Pertambangan dan Energi pada tanggal15 Oktober 1992 overhead allocation merupakan biaya operasi yang dapat direcoverykan sebagaimana dikutip di bawah ini:"2.Overhead AllocationGeneral and Administrative cost, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall
    ;The obligations of PERTAMINA hereunder shall be deemed to have compliedwith by the delivery to CONTRACTOR within one hundred and twenty (120)days after the end of each Calendar Year, of documentary proof in accordancewith the Indonesian fiscal laws that liability for the above mentioned taxes hasbeen satisfied, except that with respect to any of such liabilities whichCONTRACTORS may be obliged to pay directly, PERTAMINA shall reimburse itonly out of its share of production hereunder within sixty
    Putusan Nomor 1277/B/PK/PJK/2017bahwa Pasal 7 Tax Treaty antara Indonesia dan Philipina perihal "BusinessProfit" menyebutkan:"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..."
    Overhead AllocationGeneral and Administrative cost, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the methoddetermined by such study shall be applied each Year consistenly. Themethod selected must be approved by PERTAMINA, and such approval canbe reviewed periodically by PERTAMINA and the CONTRACTOR."
    Laws and Regulations, yang antaralain mengatur bahwa:2.1 The laws of the Republis of Indonesia shall apply to thisContract, dan Section IV Rights and Obligations oftheParties:CONTRACTOR shall;(6) furnish all technical aid, including foreign personnel,required for the performance of the Work Program,payment whereof requires Foreign Exchange;(c) furnish such other Funds for the performance of theWork Program that required payment in ForeignExchange, including payment to foreign third partieswho perform
Register : 26-08-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56112/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13624
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and