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Putus : 19-10-2017 — Upload : 14-03-2018
Putusan MAHKAMAH AGUNG Nomor 1460 K/Pdt/2017
Tanggal 19 Oktober 2017 — PT. IGAS UTAMA VS PT. MAJUKO UTAMA INDONESIA, dk
334245 Berkekuatan Hukum Tetap
  • The conclusion/decree of BANI shall be final and become bindingto both parties.(terjemahan bebas:1. Perjanjian ini dibuat dan tunduk pada hukum yang berlaku diRepublik Indonesia.2. Para Pihak setuju untuk menyelesaikan perselisihan yang timbuldari perjanjian ini dengan dengan itikad baik secara musyawarah.3.
    Saidarbitration shall take place in Jakarta. Any Party may commencearbitration by the giving of written notice of commencement ofarbitration to the other Party. Arbitration shall be conducted inEnglish by a panel of 3 (Three) arbitrators appointed in accordancewith the Rules. Awards rendered in any arbitration hereunder shallbe final and conclusive and judgement thereon may be entered intoany court having jurisdiction for enforcement of the results of anyarbitration.
    Said arbitration shall takeplace in Jakarta. Any Party may commence arbitration by giving ofwritten notice of commencement of arbitration to the other Party.Arbitration shall be conducted in English by a panel of 3 (three)arbitrations appointed in accordance with the Rules. Awardsrendered in any arbitration hereunder shall be final and conclusiveHalaman 28 dari 68 hal. Put.
    The arbitration shall be held in Jakarta, Indonesia:Hal ini secara tegas menentukan ICC yang akan menyelesaikanperselisihan paham yang timbul karena Agreement ini sesuaiperaturanperaturan yang berlaku bagi ICC;Dengan demikian para pihak dengan tegastegas telahmenentukan ICC sebagai badan arbitrase untuk menyelesaikanperselisihan faham (disputes) yang timbul berdasarkan agreement;44.
    For that purpose, an arbitration clause that forms part of acontract shall be treated as an agreement independent of the other termsof the contract. A decision by the arbitral tribunal that the contract is nulland void shall not entail ipso jure the invalidity of the arbitration clause;Halaman 43 dari 68 hal. Put.
Register : 09-04-2013 — Putus : 25-02-2014 — Upload : 29-09-2014
Putusan PENGADILAN PAJAK Nomor Put.50675/PP/M.IXA/19/2014
Tanggal 25 Februari 2014 — Pemohon Banding dan Terbanding
20268
  • disahkan dengan Keputusan Presiden Republik Indonesia Nomor 48Tahun 2004 tentang Pengesahan Framework Agreement On Comprehensive Economic CoOperation Between The Association Of South East Asian Nation And The Peoples OfChina (Persetujuan Kerangka Kerja Mengenai Kerjasanna Ekonomi Menyeluruh AntaraNegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan Republik RakyatChina);Menimbangbahwa berdasarkan Rules of Origin Rule 8 disebutkan tentang Direct Consignmentdisebutkan bahwa :The following shall
    the products have not entered into trade or consumption there;iii) the products have not undergone any operation there other than unloadingand reloading or any operation required to keep them in good condition.bahwa berdasarkan Revised OCP For the Rules of Origin of the ASEANCHINA FREETRADE AREA Rule 21 disebutkan bahwaFor the purpose of implementing Rule 8(c) of the Rules of Origin for the ACFTA, wheretransportation is effected through the territory of one or more nonACFTA Parties, thefollowing shall
Register : 24-04-2013 — Putus : 25-02-2014 — Upload : 29-09-2014
Putusan PENGADILAN PAJAK Nomor Put.50669/PP/M.IXA/19/2014
Tanggal 25 Februari 2014 — Pemohon Banding dan Terbanding
12028
  • Presiden Republik Indonesia Nomor 37 Tahun 2011, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures For The Rules Of Origin Of TheAseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall
    Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages,Menimbangnumber and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall
Register : 19-08-2013 — Putus : 12-06-2014 — Upload : 30-06-2015
Putusan PENGADILAN PAJAK Nomor Put-53050/PP/M.XVIIA/19/2014
Tanggal 12 Juni 2014 — Pemohon Banding dan Terbanding
13733
  • Economic CoOperation Between The Association Of SouthEast Asian Nation And The Peoples Republic Of China (Protokol KeduaUntuk Mengubah Persetujuan Perdagangan Barang Dalam PersetujuanKerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan RepublicRakyat 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
    bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:Products which are wholly obtained or produced as set out and defined inRule 3; orProducts not wholly produced or obtained provided that the said products areeligible under 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 as
Register : 21-11-2011 — Putus : 27-05-2013 — Upload : 27-11-2013
Putusan PENGADILAN PAJAK Nomor Put. 45135/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
13034
  • Not later than Desember in eAgreeement, the parties shall agree an annual fee to apply for tlparties reasonable estimate of the amount of services to provided dIn addition to the fixed fee specified above , or agreed on an annshall also pay alloutof pocket disbursements and the third providing the Services to the Company, to the extend that KI invoiced directly to the Company.bahwa Management Administrative and Technical Services Agr(KMCOS) dengan Pemohon Banding (Perusahaan) diketahui balmemberikan
    hak untudan untuk menutup permintaan untuk menghentikan penggunaardalam usahanya diwilayah tersebut;bahwa selanjutnya dalam angka 4.1 perjanjian Oiltools Licens:(Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee)granted herein, the Licensee hereby agrees to pay to the licensor ain Schedule 1 of Licensees Gross Revenues from its business as sbahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebutRoyalty Rate : 3 Per Cent (3%), except for the right to manufaPatent, in which case the rate shall
Putus : 07-09-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1426/B/PK/PJK/2017
Tanggal 7 September 2017 — PT PERTAMINA (PERSERO), vs DIREKTUR JENDERAL PAJAK
3620 Berkekuatan Hukum Tetap
  • be specified5 3*patately for each sales Contract and Subdees eg +C. 20 SeparateCash calle and dabitfakes by Plant Operator and Paid byFroducers in ageardance with the Agcountlag Procetuce,Such charges and Piyments shall be fiSjact!
    Capital Projects shall be shown SOpacately and ghalyue in accordance with Producers" latest eatimates of eachSales Contrace's Percentage as determined under Article 11of the Agreement, Tf curing @ yeac there Shall be aFevision in the estimate of a Sales Contract'g Percentage,or if the final determination of such Sales Conmtrace'sPercentage pursuant to Sectlon 11.02 of the Agfecment shallFeflect a diserepancy from the estimates during such year,tPPTopfiate adjustments wilt be mide in the ancunts
    Putusan Nomor 1426/B/PK/PJK/2017 The due date for @ach cash es11 Shall be Set by Planx EOperator, provided Plant Operates gives PredHers at 1 ft. a fastWO Weeks!
    Tf the cash calls for a given meath in the aggregate exceedactual expenditures fer sald months the cash call nextSucceeding tha issuance of the deble note reforred to inSection 7 below shall be reduced by th amcuat of suchSELC#Es.E.
    To the extont that funds are then held inthe Badak Payment Account the Trustee shall, promplly upon receiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Com.pony from the Dadak Payment Account the amount of such invoice,poreuaut to procedures to be agreed upon pursuant to Section 6.2,6.2 Portamina and the Contractors shall agres with the Lique.faction Company on appropriate procedures for the payment of funds 10payalde
Register : 06-05-2011 — Putus : 05-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.43131/PP/M.XIII/13/2013
Tanggal 5 Februari 2013 — Pemohon Banding dan Terbanding
187108
  • In the case of Thailand,such interest arising in Thailand may be taxed in Thailand but the tax so charged shall notexceed(1) 10 percent ...etc.;(2) in other case : 25 percent .. etc.
    terutangnya pajak adalah pada saat bungadibayarkan kepada penduduk Thailand, bukan sebagaimana dimaksud pada Pasal 8 PeraturanPemerintah Nomor 138 Tahun 2000 yaitu : mana yang lebih dulu antara terutang dandibayarkan atau tergantung pembukuan Wajib Pajak, jadi perundangundangan Indonesiadimaksud dalam Pasal 8 Peraturan Pemerintah Nomor 138 Tahun 2000 tidak berlakuseluruhnya karena yang berlaku adalah P3B;bahwa anak kalimat but if the recipient is the beneficial owner of the interest, the tax socharged shall
Register : 13-11-2013 — Putus : 03-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put.56853/PP/M.XVIIB/19/2014
Tanggal 3 Nopember 2014 — Pemohon Banding dan Terbanding
17149
  • dilampirkan pada berkas keberatan: Dokumen Nomor Tanggal KeteranganPIB 336427 2682013 Pemasok: SheInternationalForm E Nottanggal 8 AgInvoice/PL 20130725 = 2572013 Suplier: ShanPTSINERG InternationalIB/L TRBPX1360 382013 Shipper: Shar840 InternationalForm E E1331041035882013 Exporter's: S/00001 InternationalInvoice:tanggal 25 Iu 9.10.11.bahwa berdasarkan Attachment A: Revised Operational Certification Procedures forRules of Origin of The ASEANChina Free Trade Area:Rule 2The Certificate of Origin (Form E) shall
    Tarif bea masuk dalam rangka ASEANChina Free Trade Area (ACFTA) ylebih rendah dari tarif bea masuk yang berlaku secara umum, haidiberlakukan terhadap barang impor yang dilengkapi dengan SuKeterangan Asal (Form E) yang telah ditandatangani oleh pejabat berwen:di negaranegara bersangkutan;b. ...dst;bahwa berdasarkan Rules of Origin for the ASEANChina Free Trade Area:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly produor obtained in a Party
    Comprehensive Economic CoOperation Between *Association Of South East Asian Nation And The Peoples Republic Of China (ProtoKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan Keran;Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AngeAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Anne"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 tooriginating and eligible for preferential concessions if they conform to the orirequirements 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 eligiunder 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 as wholly
Register : 23-06-2011 — Putus : 18-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43314/PP/M.X/16/2013
Tanggal 18 Februari 2013 — Pemohon Banding dan Terbanding
13926
  • XXX dengan MMC atas Offshore Operation andTechnical Assistance Agreement tertanggal 11 Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall be performed in Japan or elsewhere outside of theRepublic of Indonesia,2.2Offshore Business Operations Advice.
    When reasonably requested byPTSC, MMC shall provide advice and consultations to PTSC.....2.2.9legal matters, such as contract drafting and review, advice and assistance withdefending and prosecuting and settling and compromising any litigation or claims ofliability.bahwa berdasarkan uraian klausal tersebut diatas, MMC memberikan dukunganpemberian jasa bantuan operasional dan teknis, knususnya yang berkaitan denganjasa bantuan hukum/ legal kepada PT. XXX.
    XXX dengan MMCsection 4 yaitu:"..MMC shall send to PT. XXX an invoice for any of the following incurred in the priormonth: a) the support fee, b) expenses that are reimbursable by PT. XXX to MMCpursuant to this agreement.bahwa berdasarkan uraian klausal tersebut diatas, MMC menagih kepada PT.XXX untuk melakukan reimbursement atas jasa legal tersebut;bahwa oleh karena penagihan oleh MMC ini telah sesuai dengan perjanjian,maka PT.
Register : 15-05-2012 — Putus : 11-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.43864/PP/M.VII/19/2013
Tanggal 11 Maret 2013 — Pemohon Banding dan Terbanding
12738
  • Rule 23, Appendix 1, Attachment A, Revised Operational CertificationProcedures (OCP) For The Rules of Origin of The AseanChina FreeTrade Area, menyatakan :The Customs Authority of the importing Party shall accept aCertificate of Origin (Form E) in cases where the sales invoice isissued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided thatthe product meets the requirements of the Rules of Origin for theACFTA.
    12 Januari 2012 adalah bukan invoice seperti yang tercantumdalam Kolom 10 Form E sehingga tidak sesuai dengan Rule 23, Appendix1, Attachment A, Revised Operational Certification Procedures (OCP)For The Rules of Origin of The AseanChina Free Trade Area.bahwa dengan demikian Majelis menyimpulkan Rule 23, Appendix 1,Attachment A, Revised Operational Certification Procedures (OCP) ForThe Rules of Origin of The AseanChina Free Trade Area, yangmenyatakan :The Customs Authority of the importing Party shall
    The third partyinvoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Partiesand the copy of the third party invoice shall be attached to theCertificate of Origin (Form E) when presenting to the CustomsAuthority of the importing Party. tidak terpenuhi sehingga dengan demikian tidak dapat diberikanpreferensi tarif berdasarkan ACFTA.
Putus : 07-09-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1513 B/PK/PJK/2017
Tanggal 7 September 2017 — PT NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK
20066 Berkekuatan Hukum Tetap
  • Failureto be present and/or represented at any weighing, sampling,sample preparation and moisture determination shall be deemed tobe a waiver of the right only in such instance.10.2. Sample Lot. A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes. Weighingand sampling shall be done contemporaneously.10.3 Sample Splits.
    Buyer and Sellershall assay in good faith their respective sample splits and theassay results for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold and silverassays shall be made in accordance with fire assaying methods,adjusted for slag losses and cuple absorption. The umpire, whenrequired as contemplated by paragraph 11.2, shall be soinstructed.
    When thedifference between the assay results of the parties for copper, goldand silver is within the splitting limits designated below, the exactmean of the assays shall be the settlement assay. In case thevariation between the parties assays exceeds the splitting limitsdesignated below, an umpire shall be selected in rotation from thelist designated below whose assay shall be final, provided it is nothigher or lower than the original assays.
    In case the variation between theparties assays exceeds the splitting limits designated below, anumpire shall be selected in rotation from the list designated inparagraph 11.2 whose assay shall be final, provided it is not higheror lower than the original assays.
    8.5, the parties shall agree to theapplicable splitting limits for such additional impurities.11.4 Cost of Umpires Assay.
Putus : 06-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1587 B/PK/PJK/2017
Tanggal 6 September 2017 — PT. NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK
21678 Berkekuatan Hukum Tetap
  • Provisional payment of ninety (90)percent of the provisional payment value shall be made by Buyerwithin three (3) Business days after the Date of Arrival. At Seller'srequest, Buyer shall make an advance provisional payment toSeller at any time after Concentrates have departed Port ofLoading.
    Failureto be present and/or represented at any weighing, sampling,Halaman 127 dari 163 halaman Putusan Nomor 1587/B/PK/PJK/201 717.sample preparation and moisture determination shall be deemedto be a waiver of the right only in such instance.10.2 Sample Lot. A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes. Weighingand sampling shall be done contemporaneously.10.3 Sample Splits.
    Buyer and Sellershall assay in good faith their respective sample splits and theassay results for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold and silverassays shall be made in accordance with fire assaying methods,adjusted for slag losses and cuple absorption. The umpire, whenrequired as contemplated by paragraph 11.2, shall be soinstructed.
    In case thevariation between the parties assays exceeds the splitting limitsdesignated below, an umpire shall be selected in rotation from thelist designated below whose assay shall be final, provided it is nothigher or lower than the original assays.
    8.5, the parties shall agree to theapplicable splitting limits for such additional impurities.11.4 Cost of Umpires Assay.
Putus : 24-09-2013 — Upload : 14-08-2015
Putusan MAHKAMAH AGUNG Nomor 281/B/PK/PJK/2013
Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK vs PT. EKAMAS FORTUNA,
6246 Berkekuatan Hukum Tetap
  • Belanda, menyatakan:Article 41 For the purposes of this Agreement, the term "resident of one ofthe two States" means any person who, under the law of thatState, is liable to taxation therein by reason of his domicile,residence, place of management or any other criterion of asimilar nature; 2 For the purposes of this Agreement an individual, who is amember of a diplomatic or consular mission of one of the twoStates in the other State or in a third State and who is a nationalof the sending State, shall
    be deemed to be a resident of thesending State if he is submitted therein to the same obligations inrespect of taxes on income as are residents of that State;Article 111 Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2 However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the beneficial owner of the interestis a resident of the other State, the tax so charged shall
    authorities thereof; oriv any resident of the other State with respect to debtclaims guaranteed or insured by the Government of theother State including political subdivisions and localauthorities thereof, the Central Bank of the other Stateor any financial institution owned or controlled by thatGovernment.4 Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the beneficial owner ofthe interest is a resident of the
    other State and if the interest is paid on aloan made for a period of more than 2 years or is paid in connection with thesale on credit of any industrial, commercial or scientific equipment.5 The competent authorities of the two States shall by mutual agreement settlethe mode of application of paragraphs 2, 3 and 4.6Bahwa Paragraf 3 Pernyataan Standar Akuntansi Keuangan (PSAK) nomor 07menyatakan :Pihakpihak yang Mempunyai Hubungan Istimewa adalah pihakpihak yangdianggap mempunyai hubungan istimewa
    Any information received by one of the two Statesshall be treated as secret in the same manner as information obtained under thedomestic laws of that State and shall be disclosed only to persons or authorities(including courts and administrative bodies) involved in the assessment orcollection of, the enforcement in respect of, or the determination of appeals inrelation to, the taxes covered by the Agreement. Such persons or authorities shalluse the information only for such purposes.
Register : 02-01-2012 — Putus : 21-11-2013 — Upload : 11-11-2015
Putusan PN JAKARTA BARAT Nomor 515/Pdt.G/2012/PN.JKT.BAR.
Tanggal 21 Nopember 2013 —
387412
  • be referred to and finally resolved andsettled by arbitration in Jakarta, Indonesia under theadministrative and procedural Rul of Arbitration of BadanArbitrase Nasional Indonesia ( BANI ) The Arbitration will beconducted by arbitration tribunal consisting of 3 ( three ) membersHal 23 dari 55 hal PUT No: 515/Pdt.G/2012/PN.JKT.BAR.wich will be appointed in accordance with said rule.The languageof the arbitration shall be English.
    The decision of the arbitrationtribunal shall be final and binding upon the parties.
    To the extentthat Law No.30 of 1999 date 12 August 1999 concerning Arbitrationand Alternative Dispute Resolution ( Indonesian Arbitrtion Law )applies to the Arbitration conducted under this Agreement,thefollowing provisions shall apply : (i) with respect to theimplementation of Article 56 section ( 1 ) of The IndonesianArbitration Law, the parties expressly agree that the arbitrationtribunal shall be solely bound by strict rules of law in making theirdecision and may not render an award based on
    aquitableprinciple ( ex aequo et bono ) and/or other considerations ; ( ii )the parties agree to waive Article 48 section ( 1 ) and 73 paragraph( b ) of the Indonesian Arbitration Law, so that the mandate of thearbitration tribunal duly appointed shall remain in effect until afinal arbitral award has been rendered .The Lender and theBorrower expressly agree to waive any provisions of applicablelaw that would have the effect of allowing an appeal against thedecision of the Arbitration tribunal, so
    Forthat purpose, an arbitration clause that forms part of acontract shall he treated as an agreement independent of the atherraseterms of the contract.
Register : 08-06-2010 — Putus : 31-05-2011 — Upload : 23-06-2014
Putusan PN JAKARTA PUSAT Nomor 271/Pdt.G/2010/PN.Jkt.Pst
Tanggal 31 Mei 2011 — PT SUMI ASIH >< VINMAR OVERSEAS Ltd,Cs
591401
  • Within thirty (30) days from the date of transmittal of this Award to theParties, Respondent Pt Sumi Asih Oleochemical Industry shall pay toClaimant Vinmar Overseas, Ltd. the following sums :a. Damages of $5,578,461.00 ;0 2000 ==b. Preaward interest in the amount of $355,339.00 ;c. Attorneys fees of $200,000.00 ;3.
    The administrative fees and expenses of the International Centre forDispute Resolution (ICDR), the international division of theAmerican Arbitration Association (AAA), totaling $22,550.00 shall beborne by the Parties as incurred ;5. The compensation and expenses of arbitrators totaling $54,582.11shall be borne equally by the Parties......... F fan nnn nn nnn nnnn nanan nena nn nnn nn nnn nnn3.
Register : 20-12-2011 — Putus : 28-12-2012 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 809 B/PK/PJK/2011
Tanggal 28 Desember 2012 — DIRJEN PAJAK VS PT. LEIGHTON CONTRACTORS INDONESIA;
6932 Berkekuatan Hukum Tetap
  • 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, nothingin paragraph 2 of this Article shall preclude that Contracting State fromdetermining
    the profits to be taxed by such an apportionment as may becustomary; the method of apportionment adopted shall, however, be such that theresult shall be in accordance with the principles laid down in this Article"Pasal 12 ayat (3)The term royalties as used in this Article comprises.a Payments of any kind received as a consideration for the use of, or the right touse, any copyright of leterary, artistic or scientific work, includingcinematograph films, and films or tapes for radio or television broadcasting
    Putusan Nomor 809/B/PK/PJK/2011.1010b payments of any kind received as a consideration for the use of, or the right touse, any industrial, commercial or scientific equipment".Pasal 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, carrieson business in the other Contracting State in which the royalties arise, through apermanent establishment situated therein, or performs in that other Stateindependent
    In such case, the provisions of Article7 or Article 14 of this Agreement, as the case maybe, shall apply;"9 Bahwa berdasarkan peraturan perundangundangan perpajakan yang berlaku danberdasarkan hasil pemeriksaan sengketa banding di Pengadilan Pajaksebagaimana yang telah dituangkan dalam Putusan Pengadilan Pajak Nomor :Put.24919/PP/M.XIII/16/2010 tanggal 27 Juli 2010 serta berdasarkan penelitianatas dokumendokumen milik Termohon Peninjauan Kembali (semula PemohonBanding) dan faktafakta yang telah dapat
Register : 16-08-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52152/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
12631
  • Klasifikasi Barangbahwa berdasarkan Sub Heading Explanatory Notes, Sub heading 1507.10disebutkan:Fixed vegetable oils, fluid or solid, obtained by pressure, shall be consideredas crude if they have undergone no processing other than decantation,centrifugation or filtration, provided that, in order to separate the oils fromsolid particles only mechanical force, such as gravity, pressure or centrifugalforce, has been employed, excluding any adsorption filtering process,fractionation or any other physical
    If obtained byextraction an oil shall continue to be considered as crude, provided it hasundergone no change in colour, odour or taste when compared with thecorresponding oil obtained by pressure.bahwa berdasarkan BTKI 2012, pos tarif 15.12, susunan possubpos nyaadalah sebagai berikut :15.12 Minyak biji bunga matahari, safflower atau Sunflowerseed, safflowebiji kapas dan fraksinya, dimurnikan oil and fractions thereof,maupun tidak, tetapi tidak dimodifikasi refined, but not chemicalsecara kimia.
Register : 21-08-2013 — Putus : 12-06-2014 — Upload : 30-06-2015
Putusan PENGADILAN PAJAK Nomor Put-53052/PP/M.XVIIA/19/2014
Tanggal 12 Juni 2014 — Pemohon Banding dan Terbanding
18427
  • Economic CoOperation Between The Association Of SouthEast Asian Nation And The Peoples Republic Of China (Protokol KeduaUntuk Mengubah Persetujuan Perdagangan Barang Dalam PersetujuanKerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan RepublicRakyat 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
    bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:Products which are wholly obtained or produced as set out and defined inRule 3; orProducts not wholly produced or obtained provided that the said products areeligible under 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 as
Putus : 06-12-2019 — Upload : 21-02-2020
Putusan MAHKAMAH AGUNG Nomor 4265/B/PK/Pjk/2019
Tanggal 6 Desember 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
5661 Berkekuatan Hukum Tetap
  • 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).
    Subject to Neotc 3 to this Chapter (a> The material of the upper shall be taken to be the comstitucmt material hawing the greatestexternal surface area, no count 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 scle shall be taken to be the material having the greatestsurface area in contact with the ground, mo 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 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 areca in contact with the ground, no account being taken of accessories or reinforcementssuch
Register : 07-06-2016 — Putus : 05-09-2016 — Upload : 14-09-2016
Putusan PT JAKARTA Nomor 347/PDT/2016/PT.DKI
Tanggal 5 September 2016 — FX.SUPRIYONO (DIREKTUR PT.PERTALAHAN ARNEBETARANATUNA) >< PT.CALDIVE OFF SHORE INDONESIA
10360
  • (c) Lampiran F Agreement: ...The Final Invoice shall be paid on or before 30 (thirty) calendardays after the WORK Acceptance Report orCompletion Certificateis Signed. Serta teriemahannya dalam Bahasa Indonesia: ..Tagihan Akhir harus dibayar pada atau sebelum hari 30 (tigapuluh) hari kalender setelah Penerimaan Laporan PEKERJAAN atau Sertifikat Penyelesaian ditandatangani.
    bahwaTergugat dan TAC Pertamina PT PAN telah sepakat menerapkannofault indemnity regime, yakni bahwa keduanya akan salingmemberikan penanggungan/pembebasan (indemnity) kepadapihak lain atas risiko yang ada, terlepas dari penyebab terjadinyarisiko tersebut, dan masingmasing pihak akan bertanggung jawabterhadap' setiap hal yang kewajibannya masingmasingberdasarkan Agreemeni. ++ =Berikut kutipannya: 2222222 22202 =The PARTIES intend that a mutual, nofault indemnity regime,supported by insurances, shall
    apply and that each party shall beresponsible for those it causes to be in the vicinity of a WORKLOCATION or participating in the WORK.
    SUCH INDEMNITY SHALL APPLYREGARDLESS OF WHETHER CAUSED OR BROUGHTABOUT BY ANY SECOND PARTY GROUP NEGLIGENCE OROTHER LEGAL FAULT ...
    Lampiran F Agreement).Berikut kutipannya : SECOND PARTY Tergugat and FIRST PARTY fTACPertamina PT PAN, each on its own behalf and on behalf ofits Group, waive and release all rights and claims against theother PARTY and its Group for, and shall indemnify and holdharmless the other PARTY and its Group, for any loss of profitor anticipated profit, loss of revenues, production or drillinghal 35 dari 43 hal put.