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Register : 04-11-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56129/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
246104
  • 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
Register : 02-06-2010 — Putus : 24-08-2010 — Upload : 10-08-2011
Putusan MAHKAMAH AGUNG Nomor 218 PK/Pdt/2010
Tanggal 24 Agustus 2010 — PT. PERUSAHAAN PELAYARAN JALANIDI TRANS, DK VS PT. INDAH KIAT PULP & PAPER, Tbk,
155142 Berkekuatan Hukum Tetap
  • The floor of cargo hold as of free obstruction andthe owners shall insured proper, clean and safeseparation/stowage of the cargo. The owner shall ensurethat vessel is seawortly, properly manned, equipped andsupply.
    The owner shall make the cargo holds and all otherspart of the vessel in which the cargo are carried, fit andsafe for the reception, carriage and preservation of thecargo without prejudice to the generally of the foregoing.The owner shall be responsible for any damage to orcontamination of the cargo due to the improper stowage ofthe cargo on the vessel;16) The vessel be equipped with suitable gears liftingcargo and other machinery as stated in the vesselsparticularly and able to load/discharge palletized
    paperand reel paper without casing damage to the cargo, in theevent of the vessel gear breakdown or in capacity anylifting of the shorecrane be on owner's account;17) Damage/Chocking/lashing if any, shall be on owner'saccount if the floor of the laid is duty, rusty or notsuitable for shipper's cargo owner shall provide lay woodcovering, which shall be on owner's account;20) The owner shall provide good and sufficient lighting atthe cargo colds to facilitate that good and proper stowageof the cargo
    No. 218PK/Pdt/2010discharge of the cargo at the port of discharge;21) During the operation of loading and discharging of thecargo, the master of the vessel shall supervised allchocking/lashing/securing/stowage of the cargo so as toavoid any damage to the cargo;26) The owner shall ensure that the road to be taken fromthe loading port to the discharge port shall be chosen bythe master on the basic of avoiding and/or minising anyrolling/pitching of the vessel during the voyage which maydamage the cargo
    ensure that the route to be takenfrom the loading port to the discharge port shall bechosen by the master on the basic of avoiding and/orminimizing any rolling/pitching of the vessel during thevoyage which may damage the cargo."
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
373280 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 : 02-02-2012 — Putus : 31-10-2012 — Upload : 23-06-2014
Putusan PN JAKARTA PUSAT Nomor 117/Pdt.G/ARB/2012/PN.JKT.PST
Tanggal 31 Oktober 2012 — PT. DAYA MANDIRI RESOURCES INDONESIA (d/h PT. RISNA KARYA WARDHANA MANDIRI, Cs >< S U E K AG
655265
  • belah pihak telah mengatur secara tegas dalam suatu perjanjian penyelesaiansengketa dan sesuai dengan ketentuan pasal 3 UndangUndang RI Nomor 30 Tahun 1999tentang Arbitrase dan Alternatif Penyelesaian Sengketa bahwa Pengadilan Negeri tidakberwenang untuk mengadili sengketa para pihak yang telahterikat dalam Perjanjian Arbitrase ; 0 2oneconsenenseene=Menimbang, bahwa dilihat dari bukti awal T2 berupa Settlement Agreement(terjemahan Perjanjian Penyelesaian) pada point F , menyatakan :This Agreement shall
    Any disputes whatsoever arising out of or in connection with thisAgreement, including any question regarding its existence, scope, validity or termination(Dispute) shall be referred to and finally resolved by the London Court of InternationalArbitration (the LCIA), which Rules are deemed to be incorporated herein by referenceinto this Clause.
    There shall be one arbitrator and the appointing authority shall be theLCIA, such appointment to be made by the LCIA within four days of filing a Request forArbitration with the LCIA. The seat of arbitration shall be London, England, and allhearings shall take place in London, England, and the arbitration shall be conducted in theEnglish Language and the award shall be in English.Terjemahan:Perjanjian ini akan diatur oleh dan ditafsirkan sesuai dengan undangundang Inggris danWales.
    Tempat arbitrase adalah London, Inggrisserta semua sidang akan berlangsung di London, Inggris, dan arbitrase akan dilakukandalam bahasa Inggris dan keputusannya akan dalam bahasaVQ GTS, ~ ~~ ~ ~~ nm nnn nnn nnn nnnMenimbang, bahwa clausula arbitrase tersebut di atas yang menyebutkan bahwa :Any disputes whatsoever arising out of or in connection with this Agreement, including anyquestion regarding its existence, scope, validity or termination (Dispute) shall be referredto and finally resolved by the
Register : 04-08-2011 — Putus : 31-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43072/PP/M.VII/19/2013
Tanggal 31 Januari 2013 — Pemohon Banding dan Terbanding
15870
  • CEPT,AKFTA, dan IJEPA, adalah karena di dalam OCP masingmasing Free TradeAgreement tersebut, mekanisme third country invoicing sudah diperjanjikan sebagaiberikut : CEPTATIGAAnnex 8, Operational CertificationProcedure For The Rules Of OriginAKFTAAppendix OperationalCertification ProceduresIJEPAAgreement Between the Republicof Indonesia and Japan for anUnder Chapter 3For The Rules Of OriginEconomic Partnership Rule 23Third Country InvoicingRelevant Governmentauthorities in the importingMember State shall
    acceptCertificates of Origin (Form D)in cases where the sales invoiceis issued either by a companylocated in a third country or byan ASEAN exporter for theaccount of the said company,provided that the goods meetthe requirements of Chapter 3of this Agreement.The exporter shall indicatethird country invoicing andsuch information as name andcountry of the company issuingthe invoice in the Certificate of1.Rule 21Customs authority in theimporting Party may acceptCertificates of Origin in caseswhere the
    yang berlaku secara efektif padatanggal 3 Oktober 2011 sesuai dengan surat Kementerian Luar Negeri NomorD/03154/10/201 1/60;bahwa di dalam OCP yang disyahkan dengan Keputusan Presiden RepublikIndonesia Nomor 37 Tahun 2011, telah diperjanjikan mengenai Third Party / CountryInvoicing yaitu di dalam Rule 23, Appendix 1, Attachment A, Revised OperationalCertification Procedures (OCP) For The Rules of Origin of The AseanChina FreeTrade Area, yang menyatakan :The Customs Authority of the importing Party shall
    The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to the Certificate ofOrigin (Form E) when presenting to the Customs Authority of the importing Party.bahwa dengan demikian, atas importasi barang tersebut dikenakan Tarif Bea Masukyang berlaku umum sebagaimana diatur dalam Peraturan Menteri Keuangan Nomor110/PMK.010/2006 tanggal 15 November
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
19792
  • 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 : 17-07-2023 — Putus : 04-09-2023 — Upload : 07-11-2023
Putusan PN BEKASI Nomor 280/Pid.B/2023/PN Bks
Tanggal 4 September 2023 — Penuntut Umum:
NI MADE WARDANI,SH
Terdakwa:
YOGI ADRIANTO Als. YOGI
270
  • 1 (satu) buah Shall warna hitam.

Dikembalikan kepada saksi korban Ari Saputra;

6. Membebankan kepada Terdakwa tersebut membayar biaya perkara masing masing sejumlah Rp. 5.000,- (Lima ribu rupiah);

Register : 23-06-2011 — Putus : 18-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.43312/PP/M.X/16/2013
Tanggal 18 Februari 2013 — Pemohon Banding dan Terbanding
12938
  • 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 the Republicof Indonesia, 2.2Offshore Business Operations Advice.
    When reasonably requested by PTSC,MMC shall provide advice and consultations to PTSC..... 2.2.glegal 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 dukungan pemberianjasa bantuan operasional dan teknis, khususnya yang berkaitan dengan jasa bantuanhukum/ legal kepada PT. XXX.
    XXX dengan MMC section4 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. XXXuntuk melakukan reimbursement atas jasa legal tersebut;bahwa oleh karena penagihan oleh MMC ini telah sesuai dengan perjanjian, makaPT.
Register : 17-12-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56130/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
16771
  • 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
Register : 21-07-2017 — Putus : 29-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1466 B/PK/PJK/2017
Tanggal 29 Agustus 2017 — DIREKTUR JENDERAL PAJAK VS BUT. ENSCO BOLLAND BV;
8762 Berkekuatan Hukum Tetap
  • DCU 0081,Clause 14 Exhibit e page 11)Costs for additional materials, equipment and personnel notcovered by the rates as given in Exhibit E parts 8, 9, to and 15and Exhibit J under this Contract shall be paid for asreimbursable costs with the prior written authorization ofCompany.
    Company will request Contractor to obtain at leastthree (3) competitively bid quotations and submit these forCOMPANY 's review and approval prior to any work orders orpurchase orders are placed;Any such reimbursable equipment or materials or servicessupplied by CONTRACTOR at COMPANY request shall be deemedCOMPANY's items or services; 2. Pearloil (Salawati) Ltd.(Contract No.
    DCU001/POWSL/DA/IV/07, Clause 4Third party services, provided by Contractor at the specific request ofCompany, shall be reimbursed at Contractor's actual netdocumented invoice costs. 3. ConocophillipsIndonesia Inc. Ltd.
    The followingschedule of taxable handling charges as apercentage of total cost as verified by Third Partyinvoices will apply to materials, equipment andpersonnel upon written request by COMPANY.Handling charges will be applied per order andreguirements shall be combined in so far aspossible:Halaman 26 dari 38 halaman.
    Thefollowing handling charges shall becalculated on the total value of eachprocurement instruction: Cost ofHandling Procurement ChargeUp to US$20,000 (inclusive) 5%In Excess of US$20,000 3%4. Kontrak Drilling antara Pemohon Banding denganPearloil (Salawati) Ltd. Nomor 001/POWSL/DA/IV/07, menyebutkan:Exhibit "D" Compensation Halaman 2.5.
Register : 21-07-2017 — Putus : 29-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1465 B/PK/PJK/2017
Tanggal 29 Agustus 2017 — DIREKTUR JENDERAL BEA DAN CUKAI VS PT. AICA INDONESIA;
6452 Berkekuatan Hukum Tetap
  • Akan tetapi, tidak memberi tanda (Vv) pada kotak"Third Country Invoicing" tidak menyebabkan SKA (COO)menjadi tidak sah;Bahwa berdasarkan Rule 12 appendix 1 dari Annex 3AKFTA tentang OCP, "Where the origin of a good is not indoubt, the discovery of minor discrepancies, between thestatements made in a Certificate of Origin and those madein the documents submitted to the customs authority of theimporting Party for the purpose of carrying out theformalities for importing the good shall not ipso factoinvalidate
    Otoritas Kepabeanan Indonesia Tidak Memberikan CatatanPenolakan (Memberikan tanda pada box 4) dan TidakMengembalikan Form AK ke Otoritas Korea.1.Appendix 1 dari Annex 3 AKFTA mengenai OCP For theRules of Origin, mengatur sebagai berikut:Rule 5 Nomor 6 : In cases where a Certificate of Origin isrejected by the customs authority of the importing Party, thesubject Certificate of Origin shall be marked accordingly inbox 4 and the original Certificate of Origin shall be returnedto the issuing authority
    The issuing authority shall beduly notified of the grounds for the denial of preferential tarifftreatment.Halaman 12 dari 17 halaman. Putusan Nomor 1465/B/PK/PJK/201 7Rule 5 Nomor 7 : In cases where a Certificate of Origin isnot accepted, as stated in paragraph 6, the customsauthority of the importing Party, as it deems fit, shouldaccept the clarifications made by the issuing authority toaccept the Certificate of Origin and reinstate the preferentialtariff treatment.
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
4333 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
207126
  • 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 : 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
13152
  • 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 : 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
14648
  • 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
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
15452
  • 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 : 18-05-2016 — Upload : 30-09-2016
Putusan MAHKAMAH AGUNG Nomor 26 PK/Pdt.Sus-Arbt/2016
Tanggal 18 Mei 2016 — 1. ASTRO NUSANTARA INTERNATIONAL B.V, DKK VS 1. PT AYUNDA PRIMA MITRA, DKK
19162580 Berkekuatan Hukum Tetap
  • The tribunal order that interest on the Respondents to pay to theClaimants as specified in paragraph 3 (C) above, shall run from theTribunals order dated 6 October 2009 at rate of 5,33% per annumpursuant to Section 20 of the International Arbitration Act (Cap 143A);Terjemahan resmi dalam Bahasa Indonesia:a.
    R71 and R2 shall jointly and severally indemnity Ci and 02 for the benefitof 06, 07 and C8 in respect of any further losses which may be sufferedby 06, 07 and 08 by reason of the breach of R1 and R2 of clause 17.6 ofthe SSA, including such liability as the Respondents may establishagainst 06, O7 or in the Indonesian proceedings or any replacementproceedings in so far as they relate to the joint venture agreement;R17 shall not by itself or through any company or person commence orpursue further or
    Rule 29.1 provides that unless the parties have agreed otherwise (whichthey have not), "the tribunal shall determine in the award the apportionmentof the costs of the arbitration among the parties";16.Having regard to the fact that the Claimants have wholly or largelysucceeded at each stage of the reference, the Tribunal conclude that theRespondents should pay the whole of the costs of the arbitration;Legal costs17.
    Rule 31.1 provides that the tribunal shall have the authority to order in itsaward that all or part of the legal or other costs of a party (apart form thecosts of the arbitration) be paid by the other party As before the Tribunalconsiders that it should assess those costs now than refer the matter to theRegistrar for taxation;18. The Claimants claim legal cost of 872,250 and S$3,522,522 anddisbursments of 32,224, S$63, 228 and S$35, 547 as particularised inSections 1 and 3 of Annex V.
    Thearbitration proceedings, including the making of an award, shall takeplace at the Singapore International Arbitration Centre and the awardof arbitrators shall be final and binding upon the Parties....Terjemahan resminya:Prosedur Penyelesaian Perkara.
Putus : 08-11-2017 — Upload : 29-08-2018
Putusan MAHKAMAH AGUNG Nomor 1830 B/PK/PJK/2017
Tanggal 8 Nopember 2017 — BUT CNOOC SES Ltd vs DIREKTUR JENDERAL PAJAK;
9669 Berkekuatan Hukum Tetap
  • Hal inikarena PSC telah berlaku terlebin dahulu daripada Tax TreatyIndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnyajangka waktu kontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The Contractor shall severally pay to thegovernment the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.
    Contractor shall comply with the requirements ofthe tax law in particular with respect to filling of returns, assessment of taxand keeping and showing of books and records;Halaman 34 dari 70 halaman.
    Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan 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.
    Berikut adalah kutipan butir 5 Protoco/ 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
    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 : 08-11-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1829 B/PK/PJK/2017
Tanggal 8 Nopember 2017 — BUT. CNOOC SES, LTD VS DIREKTUR JENDERAL PAJAK
306232 Berkekuatan Hukum Tetap
  • Hal inikarena PSC telah berlaku terlebih dahulu daripada Tax Treaty IndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnya jangka waktukontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The Contractor shall severally pay to thegovernment the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.
    Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan 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:4.1. Kontrak ini akan berlaku pada Tanggal Efektif.(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Section .2. angka 2.8 PSC:Halaman 49 dari 67 halaman Putusan Nomor 1829/B/PK/PJK/201721.2.8.
    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
    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.....
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
22183
  • 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