lebih ringan sebagaimana terdapat dalam kitab a/Asybah wa anNazhairyang selanjutnya diambil alih sebagai pendapat Majelis Hakim dalam memutusperkara ini sebagai berikut:Lag) GIS LI ada Legals) (6.9) Glituds Qa jbo 141Artinya: Apabila terjadi dua mudharat harus diambil mudharat yang lebihringan.Menimbang, bahwa Majelis Hakim perlu mengambil alin pendapat Dr.Musthafa As Sibai dalam Kitab Al Marah bainal Figh wal Qanun halaman 100sebagai berikut :Anh Gl we Ge alld Lae EI Gilly Glas ae aia Asa 5 5il shall

oliEl all Nae Gilul GSs Lege y Qyatablile Gu Elotal Cd AY s agS sly YMCal Cans leds Gn Aang 5 AE Shall ce Go) gk ye Ald Lgl gl GIS plaJ) SY!

berbunyisebagai berikut:"Unless otherwise stated in the laws governing labor stipulated for the terminationof employment eitherparty hereto may terminate this Agreement by giving advancewritten notice to other party for the period ofone (1) month.Notwithstanding the termination of employment mentioned above, the Company hasright to pay salary in lieu of the advance notice equivalent to the required salary foradvance notice period to the Employee in order to terminate the employmentimmediately;This Agreement shall

The Employee shall not be entitled to sverancepay or compensation of any kind for the remaining period upon termintaion underthis paragraph";Terjemahan Pasal 7.1:"Kecuali dinyatakan lain dalam undangundang ketenagakerjaan yang diatur untukpemutusan hubungan kerja, salah satu pihak dapat mengakhiri Perjanjian ini denganmemberikan pemberitahuan (satu) bulan terlebih dahulu secara tertulis kepadapihak lainnya.Kendati terdapat halhal mengenai pemutusan hubungan kerja sebagaimanadisebutkan di atas, Perusahaan

perjanjian/kontrak jasa pengeboran dengan Total dimanaTermohon Peninjauan Kembali semula Pemohon Banding memberikanjasa pengeboran kepada Total ; Bahwa Termohon Peninjauan Kembali semula Pemohon Banding jugamengadakan perjanjian/kontrak (Bareboat Charter Agreement) denganGSFIS untuk menyewa peralatan berupa rig yang dimiliki GSFIS yaituRig Parameswara dan Rig 136 serta peralatan lain yang terkait denganoperasional rig tersebut ; Bahwa Bareboat Charter Agreement menyebutkan :Angka 6"The Charteter shall

This shall include, butshall not be limited to proper manning, maintenance, insurance,victualling, fuel, supplies, port charges, canal dues and pilotages" ;e Bahwa Termohon Peninjauan Kembali semula Pemohon Banding dan GSFISselain mengikat kontrak Bareboat Charter juga mengikat kontrak TechnicalService & Operation Agreement ;10.

perjanjian/kontrak jasa pengeboran dengan Total dimanaTermohon Peninjauan Kembali semula Pemohon Banding memberikan jasapengeboran kepada Total ;e Bahwa Termohon Peninjauan Kembali semula Pemohon Banding jugamengadakan perjanjian/kontrak (Bareboat Charter Agreement) denganGSFIS untuk menyewa peralatan berupa rig yang dimiliki GSFIS yaitu RigParameswara dan Rig 136 serta peralatan lain yang terkait denganoperasional rig tersebut ;e Bahwa Bareboat Charter Agreement menyebutkan :Angka 6"The Charteter shall

This shall include, butshall not be limited to proper manning, maintenance, insurance,victualling, fuel, supplies, port charges, canal dues and pilotages" ; Bahwa Termohon Peninjauan Kembali semula Pemohon Banding danGSFIS selain mengikat kontrak Bareboat Charter juga mengikat kontrakTechnical Service & Operation Agreement ;10.

Everyone shall have the right to freedom of thought, conscience andreligion. This right shall include freedom to have or to adopt a religionor belief of his choice, and freedom, either individually or in communitywith others and in public or private, to manifest his religion or belief inworship, observance, practice and teaching.2. No one shall be subject to coercion which would impair his freedom tohave or to adopt a religion or belief of his choice.3.

The steps to be taken by a State Party to the present Covenant toachieve the full realization of this right shall include technical andvocational guidance and training programmes, policies andtechniques to achieve steady economic, social and culturaldevelopment and full and productive employment under conditionssafeguarding fundamental political and economic freedoms to theindividual.6.

Noone shall be subjected to arbitrary arrest or detention. No oneshall be deprived of his liberty except on such grounds and inaccordance with such procedure as are established by law.2. Anyone who is arrested shall be informed, at the time of arrest,of the reasons for his arrest and shall be promptly informed ofany charges against him.3.

Anyone arrested or detained on a criminal charge shall bebrought promptly before a judge or other officer authorized bylaw to exercise judicial power and shall be entitled to trialwithin a reasonable time or to release. It shall not be thegeneral rule that persons awaiting trial shall be detained incustody, but release may be subject to guarantees to appearfor trial, at any other stage of the judicial proceedings, and,should occasion arise, for execution of the judgement.4.

Anyone who is deprived of his liberty by arrest ordetention shall be entitled to take proceedings before a court,in order that that court may decide without delay on thelawulness of his detention and order his release if thedetention is not lawul.5.

merupakanperbuatan tercela, namun begitu dalam keadaan suami isteri sudah tidak salingmencintai lagi dan yang terjadi hanya sikap permusuhan dan saling membencisebagaimana yang dialami oleh Penggugat dan Tergugat tersebut, makaperceraian dibolehkan, sesuai dengan doktrin hukum Islam yang tercantum dalamKitab Figih Sunnah Juz II halaman 248 :Mee E95) Slyadal cae al) all all Gye Gul Gy) Ag Gl Qi dle BLY) Gadosty Ugaldal oi igaes gl Ugg : he jLagitie) Gas 5 dill alga dae EUbiun Y yl walSAS 13 ell gi Soll Cpa Shall

.,, halaman 15 dari19Wal Qanun halaman 100 yangdiambil alin sebagai pendapat Majelis Hakimsebagai berikut:Cpa lie Cus Eladal 8 SY 9 EI GUAM ae aeidy daa g jl Shall GU...Cee gl ete Cty Asa g iN AB Shall gt Gh uN Cpe GLE Ug Sg) pala G15 Ne ila) GS Lagag..,Sesungguhnya kehidupan suami istn tidak akan tegak denganadanya perpecahan dan pertentangan dan tidak ada kebaikannyamengumpulkan dua orang yang saling membenci.

disetorkan telahdiakui oleh Bank dan Surat Setoran Pajak juga merupakan Faktur PajakStandar, maka seharusnya Surat Setoran Pajak tersebut adalah sah danvalid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPT MasaPajak Pertambahan Nilai Pemohon Banding;bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2dari "Offshore Operation and Technical Assistance Agreement" antaraPemohon Banding dengan Mitsubishi Materials Corporation ("MMC")tertanggal 11 Desember 1996 disebutkan bahwa:eee MMC shall

MMC's services shall beperformed in Japan or elsewhere outside of the Republic Indonesia;bahwa berdasarkan Section 4 dari Agreement tersebut dinyatakanbahwa:.MMC shall send to PT Smelting an invoice for any of the followingincurred in the prior month.. a) the support fee, b) expenses that arereimbursable by PT Smelting to MMC pursuant to this agreement,Halaman 5 dari 23 halaman.

halaman 115 yang diambil alih sebagai pendapat sendiri olehMajelis hakim manyatakan:ct Ys aeSsley oY SY) Aut all joe Ge lla (8 bolas EN jally GLEAN ae ALY dans 5M shall gliAse 5M AS Mall eit Gh esl Gye alld Ledlig) GIS Lubes G1 all hs Gilasl OS Legey Gaels Gus g Leta!

Krsalin dan menjadikan pertinbangan sendiri atas pendapat ahli Hukum Islamyang tercantum dalam Kitab Madaa Hurriyatuz Zawaini fith Thalaaq Juz halaman 83;Led adh ter als Coes Hl Shall plat Cue SUbl) ali iy! Li!

PSC antara laindinyatakan:"The cost accruing therefrom shall be included in operating costsrecoverable as provided in section VI.

General and administrative costs, other than direct charges, allocable tothis operation should be determined by a detailed study, and the methoddetermined by such study shall be applied each year consistently.

Themethod selected must be approved by PERTAMINA, and suchapproval can be reviewed peridacly by PERTAMINA and CNW'";"The Last sentence of Article 3.3 of Exibit D the PSC is amended to be:"The Direct and indirect costs incurred by PHE OGAN KOMERING asOperator and TALISMAN in so providing assistance to Operator shall becharged to the Joint Account and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor 947/C.0000/81 tanggal 5 JuniTahun 1981, antara lain dinyatakan:"berdasarkan

merupakan Faktur PajakStandar, maka seharusnya Surat Setoran Pajak tersebut adalah sah danvalid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPT MasaPajak Pertambahan Nilai Pemohon Banding;Bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2dari "Offshore Operation and Technical Assistance Agreement" antaraPemohon Banding dengan Mitsubishi Materials Corporation ("MMC")tertanggal 11 Desember 1996 disebutkan bahwa:Halaman 5 dari 23 Halaman Putusan Nomor 612 /B/PK/PJK/2014veveee MMC shall

MMC's services shall beperformed in Japan or elsewhere outside of the Republic Indonesia,Bahwa berdasarkan Section 4 dari Agreement tersebut dinyatakanbahwa:.MMC shall send to PT Smelting an invoice for any of the followingincurred in the prior month.. a) the support fee, b) expenses that arereimbursable by PT Smelting to MMC pursuant to this agreement,Bahwa dalam rangka pemberian jasa di bidang hukum sebagaimanadisebutkan didalam section 2 tersebut di atas, MMC menggunakan jasadari konsultan hukum

ARTHAGRAHA GENERAL INSURANCE, as representative of thecoinsurance shall attend to all matters connected with this coinsuranceincluding processing of claims and premium collection but claimspayment is handled by each coinsurer independently;c. Any agreement of decision which may be made between the assured andPT. ARTHAGRAHA GENERAL INSURANCE in connection with this coinsurance shall be final and binding upon all other coinsurers;d. Any notice which may be given by the assured to PT.

ARTHAGRAHAGENERAL INSURANCE in writing or otherwise shall be deemed as givento all other coinsurers as well ;Hal. 13 dari 20 hal. Put.

Didalam dokumen tersebut, target knock out event dikatakanmempunyai pengertian sebagai berikut:"Target Knock out event: Target Knockout Event shall occur ifthe Calculation Agent determines that the Accumulated IntrinsicValue is greater than or equal to the Target Value" yangterjemahan bebasnya adalah :"Kejadian tercapainya sasaran knock out': Kejadiantercapainya sasaran knock out akan terjadi apabila CalculationAgent menentukan bahwa Nilai Intrinsik Akumulatif adalah samaatau lebih dari nilai sasaran

If such rate isunavailable on the Reuters Screen ABSIRFIX01 Page, theCalculation Agent shall determine the Expiry Reference Rate ingood faith and in a commercially reasonable manner", yangteriemahan bebasnya adalah : Nilai Forward adalah "9.500(disebutkan sebagai jumlah dalam Rupiah untuk satu DolarAmerika Serikat", sedangkan "nilai referensi tanggal jatuhtempo" didefinisikan sebagai "sehubungan dengan suatuTransaksi Valuta Asing, Nilai Spot USD/IDR pada jam 11 pagiwaktu Singapura (yang ditampilkan

supplement form a part of, and be subject to,an agreement in such form of the 2002 ISDA Master Agreementas if Party A and Party B execute an agreement in such form (butwthout any Schedule except for the followng elections : (a)English Law shall be the governing law, (b) United States Dolarsshall be the Termination Currency, and (c) the Cross Defaultprovisions of Section 5 (a) shall apply to both parties and theThreshold Amount with respect to each party shall be threepercent (3%) of such party's

If suchrate is unavailable on the Reuters Screen ABSIRFIX01 Page, thecalculation agent shall determine the expiry reference rate in goodfaith and ina commercially reasonable manner,Yang terjemahan bebasnya adalah:Nilai Forward adalah "9.500 (disebutkan sebagai jumlah dalamRupiah untuk satu) Dolar Amerika Serikat", sedangkan "Nilaireferensi tanggal jatuh tempo" didefinisikan sebagai "Sehubungandengan suatu transaksi valuta asing, nilai soot USD/IDR pada jam 11pagi waktu Singapura (yang ditampilkan

any schedule except for thefollowng elections : (a) English Law shall be the governing law, (b)United States Dolars shall be the Termination currency, and (c) thecross default provisions of section 5 (a) shall apply o both parties andthe threshold amount wth respect to each party shall be threepercent (3%) of such party's networth (as disclosed in the mostrecent audited financial statements of such party) or it's equivalent inany currency) on the trade date of the first such transaction betweenParty

HikmahantoJuwana, SH, LL.M, Ph.D sebagai berikut:1) Bahwa di dalam huruf a article 92 Konvensi Chicago1944, disebutkan this convention shall be open foradherence by members of the united nations and stateswith then, and states which remained neutral during thepresent world conflict kemudian di huruf b disebutkanadherence shall be effected by a notification addressedto the government of the United States of America andshall take effect as from the thirtieth day from the receiptof the notification

by the government of the United Statesof America, which shall notify all the contracting states.Negara Republik Indonesia melalui Kedutaan RepublikIndonesia Serikat untuk Amerika Serikat telahmengirimkan notifikasi tanggal 26 April 1950 dan telahditerima pemerintah Amerika Serikat tanggal 27 April1950, sehingga sesuai ketentuan article 92 maka NegaraRepublik Indonesia telah menjadi anggota ICAO danketentuanketentuan yang terdapat di dalam KonvensiChicago 1944 beserta annexesnya mengikat NegaraRepublik

Article 24 (a)) that fuel and lubricating oils onboard an aircraft of a Contracting State on arrival in theterritory of another Contracting State and retained onboard on leaving the territory of that State shall beexempt from customs duty, inspection fees or similarnational or local duties and charges.

Putusan Nomor 1133/B/PK/PJK/2014negara anggota yang melintasi yurisdiksi negara anggotalainnya.Bahwa dalam angka 2 huruf a, Council Resolution OnTaxation Of Internasional Air Transport disebutkan Withrespect to the taxation of income of internasional airtransport enterprises and taxation of aircraft and othermoveable property, each Contracting State shall, to thefullest possible extent, grant reciprocally, kemudian diangka 3 disebutkan With respect to taxes on the sale anduse of internasional air

Location shall be TKP4546, TKP58.559,5 and TKP6667. The Locations are approximately 5 km north of BatamIsland. The scope of work included but not limited to engineering, pre dumpsurveying, procurement, loud out, transportation and construction activities,Nilai Kontrak seluruhnya USD 8,963,000.00 (Exhibit C) dengan perincian :Halaman 5 dari 52 halaman.

Ltd. di Indonesia dalam rangka pengerjaan proyek tidakmelebihi 183 hari;Bahwa Pasal 5 ayat (2) huruf h Perjanjian Penghindaran Pajak Bergandaantara Pemerintah Republik Indonesia dan Republik Singapura menyatakan :The term "permanent establishment" shall include especially : a building site orconstruction, installation or assembly project which exists for more than 183days,Bahwa karena pekerjaan konstruksi yang dilakukan oleh BoskalisInternational (S) Re Ltd kurang dari 183 hari sebagaimana diatur

Hal ini merujuk pada Pasal 7 ayat (1) PersetujuanPenghindaran Pajak Berganda antara Pemerintah Republik Indonesia denganRepublik Singapura, yang menyatakan :The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through a permanent establishment situated therein.

Location shall be TKP4546, TKP58.559,5 and TKP6667. The Locations are approximately 5 km north of BatamIsland.

Putusan Nomor 837/B/PK/PJK/201 4Penghindaran Pajak Berganda antara Pemerintah Republik Indonesia denganRepublik Singapura, yang menyatakan :The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through a permanent establishment situated therein.

Berdasarkan ATTACHMENT A: OPERATIONAL CERTIFICATIONPROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINA FREETRADE AREA pada Rule 6 butir (a) dinyatakan "The Government authoritiesdesignated to issue the Certificate of Origin shall, to the best of their competenceand ability, carry out proper examination upon each application for the Certificateof Origin to ensure that:a. The application and the Certificate of Origin are duly completed and signedby the authorised signatory;b.

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authonties thereof; orHalaman 18 dari 40 halaman.

Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the BeneficialOwner of the interest is a resident of the other State and if the interest ispaid on a loan made for a pernod of more than 2 years or Is paid inconnection with the sale on credit of any industnal, commercial orscientific equipment;5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4,5. Bahwa berdasarkan hasil pemeriksaan sengketa banding di PengadilanPajak sebagaimana yang telah dituangkan dalam Putusan Pengadilan PajakNomor Put.40129/PP/M.XIV/13/2012 tanggal 19 September 2012 dapatdiketahui:5.1.

Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),Halaman 23 dari 40 halaman. Putusan Nomor 669/B/PK/PJK/20137. 2.

L'Oreal shall execute and sign all confirmative deedsand documents necessary to comply with formalities which might be required bythe laws and regulations prevailing in the Territory to make such exploitationright valid and enforceable against third parties.Bahwa sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.membebani Pemohon Banding royalty karena Pemohon Banding mempunyaihak untuk memasarkan barangbarang yang berteknologi serta menggunakanmerek dagang tertentu.

Putusan Nomor 399/B/PK/PJK/2013Upon Licensee's request, L'Oreal shall execute and sign allconfirmative deeds and documents necessary to comply withformalities which might be required by the laws and regulationsprevailing in the Territory to make such exploitation right validand enforceable against third parties.Sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.France membebani Pemohon Peninjauan Kembali royalti karenaPemohon Peninjauan Kembali mempunyai hak untuk memasarkanbarangbarang

di dalam perjanjian tersebut keberatan melalui pemberiansurat tertulis paling lambat 6 (enam) bulan sebelum masa daluarsaberakhir pada 1 (satu) tahun periode.Bahwa hal tersebut telah membuktikan pendapat Majelis HakimPengadilan Pajak atas masa berlaku perjanjian Licensed Agreementadalah tidak benar dan dapat menyebabkan intrepretasi yangberbeda.Bahwa Pemohon Peninjauan kembali telah menjelaskan selamaproses banding atas butir 1.2 dalam Licensed Agreement yangmenyatakan bahwa:"License trademark shall

mean cosmetic, hygiene and toiletryproducts manufactured in accordance with the Technology (ashereafter defined) and that the parties have agreed to market in theTerritory under the Licensed trademark"Dan butir 1.4 dalam Licensed Agreement yang menyatakan bahwa:"Technology shall mean all proprietary information developed byL'Oreal in connection with the composition and/or manufacture ofLicensed Products, and relating more particularly to .formulae withthe relevant operating instructions, as well

Atas status kepemilikantersebut, L'Oreal SA France berhak untuk melakukan transferteknologi sesuai butir dalam Licensed Agreement sebagai berikut:"Transferred Technology" shall mean all proprietary informationdeveloped by L'Oreal in connection with the composition and/ormanufacture of Licensed Products, and relating more particularly toformulae with the relevant operating instructions, as well as qualitystandards and testing techniques and all appropriate technicalinstructions (directions for use

ketentuan Pasal 105huruf (a) Instruksi Presiden Republik Indonesia Tahun 1991 TentangKompilasi Hukum Islam menyatakan bahwa pemeliharaan anak yang belummumayyiz atau belum berusia 12 tahun adalah hak ibunya, dan menurutketerangan kedua saksi kondisi anak tersebut sehat dan baik dalam asuhanPenggugat, oleh karenanya berdasarkan pertimbanganpertimbangantersebut di atas, dan hanya semata demi kemaslahatan serta untukmengedepankan prinsip kepentingan terbaik bagi anak (the best interests ofthe child shall

No. 0024/Pdt.G/2017/PA.Utj.mengedepankan prinsip kepentingan terbaik bagi anak (the best interests ofthe child shall be a primary consideration) sebagaimana prinsip universaltentang perlindungan anak menurut ketentuan Pasal 3 Konvensi HakhakAnak PBB Tahun 1989 (Convention on the Rights of the Child) yang telahdiratifikasi melalui Keputusan Presiden Nomor 36 Tahun 1990, agarbatinnya tetap merasakan kasih sayang dari kedua orang tuanya yang telahberpisah, Penggugat tidak boleh merasa menang dan beranggapan