abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall

be deemed to be theplace where the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress

tentang Pengesahan Framework Area onComprehensive Economic Cooperation between The Association of South EastAsian Nations and The Peoples Republic of China (Persetujuan Kerangka KerjaMengenai Kerja Sama Ekonomi Menyeluruh antara Negaranegara Anggota AsosiasiBangsabangsa Asia Tenggara dan Republik Rakyat China);bahwa berdasarkan ANNEX 3 ATTACHMENT A Rule 10 OPERATIONALCERTIFICATION PROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINA FREE TRADE AREA , disebutkan : RULE 10The Certificate of Origin shall

GACE11023S, B/L yang digunakanadalah B/L Nomor : SBJAC0001 tanggal 11 Mei 2011;bahwa dengan demikian dengan jelas diketahui bahwa Form E tertanggal 9 Mei2011 diterbitkan mendahului B/L tanggal 11 Mei 2011;bahwa yang membolehkan penerbitan Form E sebelum tanggal B/L diatur dalamRule 11 REVISED OPERATIONAL CERTIFICATION PROCEDURES (OCP) FORTHE RULES OF ORIGIN OF THE ASEANCHINA FREE TRADE AREA, sebagaiberikut : Rule 11 In principle, a Certificate of Origin (Form E) shall be issued priorto or at the

Theeconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subjcct to Note 3 to this Chapter (a> The material of the upper shall be taken to be the constituent material having the greatexternal surface area, no account being taken Of accessories or reinforcements such a= arkPatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachrrients:(b> The constituent material of the outer sole shall be taken to be the material having the greatsurface area in contact with the ground, mo account being taken of accessories or reinforcemersuch as spikes

Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatsexternal surface areca, mo account being taken of accessories or reinforcements such as amnkpatches, cdging, ornamentation, buckles, tabs, eyelet stays or similar attachments:(b) The constituent material of the outer sole shall be taken to be the material having the greatsurface area in contact with the ground, no account being taken of accessories or reinforcemersuch as

akibatadanya kesalahan dalam pemberitahuan oleh eksportir,b. bahwa dinyatakan dalam surat jawaban "...the goods covered by the certificatewere manufactured in China, and all the materials such as FDY YARN used inthe goods were of Chinese origin" tanpa disertai buktibukti pendukung yangTerbanding mintakan sehingga Terbanding sangat meragukan karenapemasok tersebut bukanlah perusahaan manufaktur,c. bahwa berdasarkan Product Specific Rules (PSR) pada alternative rulesdisebutkan:"The following criteria shall

Origin Criteria: For exports to the above mentioned countries to be eligible forpreferentia) treatment, the requirement is that either:(iv) Products which satisfy the product specific rules provided for in attachment Bof the Rules of Origin for the ACFTA shall be considered as products to whichsufficient transformation has been carried out in a Party.If the products qualify under the above criteria, the exporter must indicate inBox 8 of this form the origin criteria on the basis of which the claims

;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calendar Year, of documentary proofin accordance with the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respect to any of suchliabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of production hereunderwithin sixty

Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi Hasil Blok RokanAntara Perusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan Pemohon Banding, dinyatakan sebagai berikut:"PERTAMINA shall:(a) ....(ob) Except with respect to CONTRACTOR's obligation to pay the IncomeTax Including final tax on profits after tax deduction as set forth atsubsection 1.2(r) of this Section IV. assume and discharge otherHalaman 12 dari 48 halaman.

,;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesian fiscal laws thatliability for the above mentioned taxes has been satisfied, except thatwith repect to any of such liabilities which CONTRACTORS may beobliged to pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60

Overhead AllocationGeneral and Administrative cost, other thcm direct charges,allocable to this opration should be determined by a detailedstudy, and the method determined by such study shall beapplied each Year consistenly. The method selected must beapproved by PERTAMINA, and such approval can bereviewedperiodically by PERTAMINA and theCONTRACTOR.

Laws and Regulations, yangantara lain mengatur bahwa:2.1 The laws of the Republis of Indonesia shall apply to this Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall(6) furnish all technical aid, including foreignpersonnel, required for the performance oftheWork Program, payment whereof requires ForeignExchange;(c) furnish such other Funds for the performance ofthe Work Program that required payment inForeign Exchange, including payment to foreignthird parties who perform

If at any time Contractor's performance of thisContract is inadequate to meet Company's requirements or is otherwiseunreasonably slow, Company shall notify Contractor. If within two (2) daysafter receipt of such notice Contractor has failed to commence andcontinue expedited performace to meet Company's requirements,Company may terminate this Contract in accordance with Article 4.1.5. Anyincreased resources provided by Contractor to expedite progress shall beat Contactor's expense.

for payment for Work already perfomed (unless this Contract isterminated for breach of Article 9.8 in which case no such payment shall bedue).

The arbitrationproceedings shall take place in English with arbitrators fluent in English.Arbitration shall be held in Jakarta, Indonesia, unless another location asselected by mutual agreement of the Parties.

If the change does not impact Contractor's prices orscheduled for the Work, Contractor, shall promptly perform the change.lf the change may reasonably impact such prices or schedule,Contractor shall immediately notify Company with details of the impactbefore commencing the change. Company shall then authorize orcancel the change. Upon such authorisation, Contractor shall promptlyperform the change.

If the change does not impact Contractor's pricesor schedule for the Work, Contractor shall promptly perform the change.Hal. 107 dari 197 hal. Put. No. 1838 K/Padt/2010Cc.lf the change may reasonably impact such prices or schedule,Contractor shall immediately notify Company with details of the impactbefore commencing the change. Company shall then authorize orcancel the change. Upon such authorization, Contractor shall promptlyperform the change.

Hukum yang berlaku adalah Hukum Republik Indonesia (The lawsof the Republic of Indonesia shall apply to this contract) (vide PIPasal XVII.2.1) ;3.

Ketentuan tersebut berbunyi:in all cases, the Arbitral Tribunal shall act fairly andimpartially and ensure that each party has areasonable opportunity to present its case ;3.2.2. Tindakan tidak pantas ;Hal ini diatur dalam beberapa ketentuan antara lain:1). Pasal 32 UU Nomor 4/2004 yang mewajibkan hakim(termasuk arbiter) memiliki integritas, kepribadian tidaktercela, jujur dan adil.

UU huruf (a)UU Nomor 30/1999 serta Pasal 1 ayat (1) KonvensiNew York, juga ditegaskan di dalam Pasal 25 ayat (8)ICC Rules yang berbunyi:The award shall be deemed to be made at theplace of the arbitration and on the date statedherein ;Terjemahan:Putusan Arbitrase dianggap dibuat di tempatarbitrase dilangsungkan dan pada tanggal yangdinyatakan dalam putusan arbitrase tersebut ;Bertitik tolak dari faktafakta yang dikemukakan di atas,Putusan Arbitrase a quo dilakukan dan diambil sertadijatunkan oleh

Ketentuan tersebut berbunyi:in all cases, the Arbitral Tribunal shall act fairly and impartially andensure that each party has a reasonable opportunity to present itscaseb.

Ketentuantersebut berbunyi:..Save with the approval of the Arbitral Tribunal and the parties,persons not involved in the proceedings shall not be admitted ;2) Pasal 5 ayat (1) UU Nomor 4/2004 yang melarang hakim (termasukarbiter) untuk bertindak diskriminatif ;3) Pasal 15 ayat (2) ICC Rules yang menegaskan larangan bertindakpartial ;7.

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, omamentation, buckles, tabs, eyelet stays or similar attachments(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories ot reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet Stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the be shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

jari ++ Incorporating a protective metal toecap 25,0%5574 6402.99.90 +++ Lainlain +++ Other 25,0%(a) the terms rubber and plastics include woven fabrics or other textile products with anexternal layer of rubber or plastics being visible to the naked eye; for the purpose of thisprovision, no account should be taken of any resulting change of colour; and(b) the term leather refers to the goods of headings 41.07 and 41.12 to 41.14.4, Subject to Note 3 to this Chapter :(a The material of the upper shall

be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments.Halaman

Subject to Note 3 to this Chapter :a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

disampaikan Pemohon Banding dalam sidang berupa Tecknical SevicesAgreement tanggal 4 Januari 2000 antara Pemohon Banding (PT LuxindoRaya) dan Kantor Pusat, diketahui halhal sebagai berikut:1. bahwa jenis jasa yang diberikan oleh Kantor Pusat sebagaimana disebutkan pada poin 1.1Tecknical Sevices Agreement tersebut adalah sebagai berikut:l).Lux will provide the technical services and/or maka available advice,assistance, resources, training and expertise at or from location outside ofIndonesia, and shall

consideration for the services to be rendered by Lux under thisAgreement, the Company agrees and undertakes to paya to Lux an annuallumpsum Technical Services Fee based on the prices set fort below :e Managing Director USD 600 per houre Senior Manager USD 500 per houre Manager USD 450 per houre Supervisor USD 400 per houre Senior USD 200 per houre Junior USD 100 per hour3. bahwa pada poin 2.2 disebutkan :ewreLux will invoice the Company for services rendered on a quarterly basisand the Company shall

:

Economic CoOperation Between TheAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtokolKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KerangkaKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall

be deemed to beoriginating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligibleunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered

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) For(a)(b)(c)(d)(e)The 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

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 7(a)(b)(c)(d)(e)dinyatakan 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 wth 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

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa" sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall

be deemed to be the placewhere the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress

;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calendar Year, of documentary proofin accordance with the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respect to any of suchliabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of production hereunderwithin sixty

Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi Hasil Blok RokanAntara Perusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan Pemohon Banding, dinyatakan sebagai berikut:"PERTAMINA shall:(A) coins(ob) Except with respect to CONTRACTOR 's obligation to pay the Income TaxIncluding final tax on profits after tax deduction as set forth at subsection1.2(r) of this Section IV. assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax, import and exportduties

,;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calender Year, of documentaryproof in accordance with the Indonesian fiscal laws that liability for theabove mentioned taxes has been satisfied, except that with repect to anyof such liabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of productionhereunder within sixty (60

Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall beHalaman 24 dari 42 halaman. Putusan Nomor 302/B/PK/PJK/2017applied each Year consistently.

angka5 dan 6, dan Pasal 4 huruf e UU PPN sedangkanmekanisme PPN ditanggung Pemerintah akan diberikanmelalui mekanisme lainnya atau melalui reimburse;Bahwa mekanisme reimburse ini diperkuat oleh adanyaRokan Production Sharing Contract antara PerusahaanPertambangan Minyak dan Gas Bumi Negara (PTPertamina) dan PT Caltex Pacific Indonesia tanggal 15Oktober 1992 pada Section XIII Other Provisions angka 2.Laws and Regulations, yang antara lain mengatur bahwa:2.1 The laws of the Republish of Indonesia shall

OF AMERICA (As Amended by 1996Protocol) FOR THE AVOIDANCE OF DOUBLE TAXATION ANDTHE PREVENTION OF FISCAL EVASION WITH RESPECT TOTAXES ON INCOMEArticle 12 Interest1.Interest derived from sources within one of the ContractingStates by a resident of the other Contracting State may betaxed by both Contracting States.The rate of tax imposed by one of the Contracting Stateson interest derived from sources within that ContractingState and beneficially owned by a resident of the otherContracting State shall

not exceed 10 percent of the grossamount of such interest.Notwithstanding paragraphs 1 and 2, , interest arising inone of the two States shall be taxable only in the otherState to the extent that such interest is derived by:(i) the Government of the other State, including politicalsubdivisions and local authoritiesthereof, or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local

authorities thereof.Paragraph 2 shall not apply if the recipient of the interest,being a resident of one of the Contracting States, has apermanent establishment or fixed base in the otherContracting State and the indebtedness giving rise to theinterest is effectively connected with such permanentestablishment or fixed base.

Putusan Nomor 1396/B/PK/PJK/2016of Article 8 (Business Profits) or Article 15 (IndependentPersonal Services) shall apply.Where any amount designated as interest paid to anyrelated person exceeds an amount which would have beenpaid to an unrelated person, the provisions of this Articleshall apply only to so much of the interest as would havebeen paid to an unrelated person.

Pacific Sumber Piranti Sejati mengenai penyelesaian sengketa yangselengkapnya dinyatakan sebagai berikut:"All disputes, differences or questions with respect to any matter arising outof or relatrng to this GSA shall be resolved amicably. Any disputes,differences or question that cannot be resolved by amicable settlement hallbe finally settled by the Indonesia National Arbitration Board (BANI) usingthe Rules for arbitration of BANI.

The number of arbitrators shall be one (1)ang the place of arbitration shall be in Jakarta. The language to be used inthe arbitration proceeding shall be in english language".