The arbitrationpanel shall consist of three (3) arbitrators, one (1) chosen by thecomplainant, one (1) chosen by the respondent and a chairman chosenby the arbitrators named by the complainant and the respondent;The Parties expressly agree that:(a) the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decisionissued by the arbitrators no later than twelve (12) months after thedate of commencement of the arbitration proceedings

(being thedate of service of the complaint by the party initiating thearbitration), unless the arbitration panel finds good cause to permitan extension of the time for completion;(b) the arbitrators shall only reach their decision by applying strictrules of law to the facts and shall not purport to resolve any disputeex aequo et bono;(c) the arbitration shall be conducted in the English language;(d) any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall

dispute or question the decision ofthe arbitration tribunal before any judicial authority in the Republicof Indonesia or elsewhere;(e) ecch Party shall bear the expenses, such as traveling, meals andHalaman 7 dari 30 hal.

Nomor 643 K/Padt/2016lodging expenses, which It incurs in connection with the arbitration.The fees and expenses of the arbitrating entity and other relatedexpenses shall be borne by the losing Party unless otherwisedetermined by the arbitrating entity;14.3.

Pending the submission to arbitration and thereafter until the arbitrationtribunal issues its decision, each Party shall, except in the event ofexpiration, termination or failure by any of the other Parties to obey orcomply with a specific order or decision of the arbitration tribunal,continue to perform all of its obligations under this Agreement withoutprejudice to a final adjustment in accordance with the said awara;Terjemahan dalam Bahasa Indonesia:Pasal 14Arbitrasi14.114.2Perselisinan yang timbul

DepositAs security for the correct fulfillment of this Agreement the Buyers shall lodgea deposit of % ( percent) or if left blank, 10% (ten per cent), of thePurchase Price (the Deposit) in an interest bearing account for the Partieswith the Deposit Holder within three (3) Banking Days after the date that :This Agreement has been signed by the Parties and exchanged in original orby email or telefax ; and ;The Deposit Holder has confirmed in writing to the Parties that the accounthas been opened ;The

Deposit shall be released in accordance with joint written instriuctions ofthe Parties Interest, if any, shall be credited to the Buyers.

Any fee charged forholding and releasing the Deposit shall be borne equally by the Parties. theparties shall provide to the Deposit Holder all necessary documentation toopen and maintain the account without delay ;Terjemahan bahasa Indonesia :2.

PaymentOn the delivery of the Vessel, but no later than thirty (30) Banking Days afterthe date that Notice of Readiness has been given in accordance with Clause 5(time and place delivery and notices) :The Deposit shall be relased to the Sellers ; and ;The balance of the Purchase Price and all other sums payable on delivery bythe Buyers to the Selllers under this Agreement shall be paid in full free ofbank charges to the Sellers account ;Terjemahan bahasa Indonesia :3.

This agreement shall be governed by and cosntrued in accordance withthe laws of Malaysia and any dispute arising out of or in connection withthis agreement shall be referred to the civil court in Kuala Lumpur, subjectto the Jurisdiction and procedures applicable there ;Dengan Terjemahan sebagai berikut :c.

PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall

The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan

PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall

The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan

PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall

The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan

No. 1479 K/Pdt/201 1Arbitrase Nasional Indonesia (BANI) yang barus dilakukan di Jakarta,selengkapnya ketentuan Pasal 17 condition of contrac / Persyaratan Kontrakadalah sebagai berikut:17.1 If any dispute or difference concerning this Contract shall arise betweenthe Employer or Project Manager on his behalf and the Contractor suchdispute or differance shall be and is hereby referred to the arbitration ofperson to be agreed between the parties or failing agreement with 14days after either party has

given to the other a written request to concurin the appointment of an arbitrator, a person to be appointed on therequest of either party by chairman of the court of appeal in Jakarta ;17.2 The rule under which any arbitration proceeding are held shall be rulesof Badan Arbitrasi Nasional Indonesia (BANI);17.3.

The Empolyer and the Contractor hereby irrevocably waive their rights ofappeal under article 64 J of the Code of Civil Procedure and agree thatthe award of arbitrator shall be final and binding ;17.4 The arbitartor proceeding shall be held in Jakarta ;Terjemahan bebasnya adalah sebagai berikut:17.1.

Tf at such cimes this Breves net to be the case,Special allecation Precedures respecting Plant OperatingCosta willl be adopted as may be ascprcoriate.The race 7 iSharces provided for in Section 6.01 shall be soecifiedsepa : adParately for each sales Canteract and svhjeecs #5 tesoarateCash calle and dabit notes by. (Plans Operator and paid syProducers in acecardance with fhe Accounting BEGoRRi ie.Such charges and Payments, shall. be subject!

CallsA. 1 i :From time to time, as hecessaty, Plant Operator shall cash Gall from Producers; and: Producers shall pay or cause to bepaid to Plant Operator in gs dollars their respectiveshares, separately detersined as Provided in Section #.01 ofthe Agreement, of Projected net cash Fequirements for eachof:(a) Plane Operating Coska; and(bh) the costs af Currently Funded capital Projectsf 5 OF a4 calendar senth or pare thereof, as get forth in suchcash calls,Th 1 E cash ealle fox Plane Operating Costs

and CUrrentlyFunded Capital Projects shall be show, Separately and shalha in accordance with Producers" latest estinates of packSales Contract Percentage as determined under Article 11of the z inAgreenent., Tf curing @ year there Shall be aNec a at Fevision in khe ggtinate al a Sales Contract PercentageOr if the Final determination o# SUCH Sales Contrace'sbPercentage pursuant to Section l.o2 of che Agreement shallFeflec yteflect a disttepancy fron the Qitinates during such yaarappropriate adjustments

be reduced by th amgunt of suchSECeES.To the exteane Practicable, Plant Operater shall place thefunds received pursuant $2 cash calls in snterestearalngaccounts; all interest earned etherecn Shall be credited esPlant Operating Costs and Ratice o such amsunts Bhall tedelivered to the Producers, Gambar VI.

I'o the extent hat funds are then held inthe Badak Payment Account the Trustee shall, promptly upon reeeiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Com.pooy from the Bodok Payment Account the amount af such invoice,porsuant to procedures to be agreed upon pursuant te Section 6.2,62 Pertamina and the Contractors shall agree with the Liquefaction Company on apprepriate procedures for the payment of funds10poyaldc to

Rule 23, Appendix 1, Attachment A, Revised Operational CertificationProcedures (OCP) For The Rules of Origin of The AseanChina Free Trade Area,menyatakan :The Customs Authority of the importing Party shall accept a Certificate ofOrigin (Form E) in cases where the sales invoice is issued either by a companylocated in a third country or by an ACFTA exporter for the account of the saidcompany, provided that the product meets the requirements of the Rules ofOrigin for the ACFTA.

The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consignee mustbe located in the Parties and the copy of the third party invoice shall be attachedto the Certificate of Origin (Form E) when presenting to the Customs Authorityof the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan di dalampersidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 023543 tanggal

18 Januari 2012 adalah bukaninvoice seperti yang tercantum dalam Kolom 10 Form E sehingga tidak sesuaidengan Rule 23, Appendix 1, Attachment A, Revised Operational CertificationProcedures (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) For The Rules of Origin of TheAseanChina Free Trade 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.tidak terpenuhi sehingga dengan demikian tidak dapat diberikan preferensi tarifberdasarkan ACFTA;bahwa dengan demikian, atas importasi barang tersebut dikenakan Tarif Bea Masukyang berlaku

Arbitrase ;Failing such amicable settlement, any and all disputes arising out ofor in connection with this Contract or its performance shall be settledby arbitration by a three (three) member arbitration board which willhold its session in Singapore in English Law under the SingaporeInternational Arbitration Centre (SIAC) Rules.

Each party shall appointone arbitrator with third member appointed by the Chairman ofSIAC 5 nne nnn nnn nnn nnn nnn ne nnn nnn ne nnn nnnThe arbitral proceeding shall accord to each the Parties right of crossexmionation of witnesses, the right to provide witnesses includingexpert witnesses, and the right to make both written and oralSUDMISSIONS j 222 n nnn nnn nnn nnn nnn nnn nner nnParties agree that they will not institute any legal proceeding arisingout of or related to this Contract, except to

appeal to any court from the award ordecision contained therein, so that on decision taken by the ArbitralTribunal there shall be no Indonesia or other authority or panel.

Tergugat Berhak Untuk Mengahiri Kontrak ;Menurut Pasal 15.2. tentang Notice of Correct ;Pasal 15.2. huruf c Termination by Company ;The company shall be entitled to terminate the Contract if theContractor ; 222222 nc none nn none ne renee ncn ne cencea) fails to comply with SubClause 4.2. (Performance Security) orwith a notice under SubClause 15.1.

However, lawful inducements andrewards to Contractor's Personnal shall not entile termination,Terjemahannya !n nnn n nnn nnn nonce nn ne nnn nc nc nnn nnnne15.2. Pengakhitan oleh Perusahaan %

Blane Operater and paid nyProducers in acesrdance with the Accounting Proceduce,Such charges and Payments shall be suSject!

From time to time, as necessary, Plant Operator shall cashCali. from Producers; and Producers shall pay or cause. to bePaid fo Plant Operater in os @ollarcs their respecelyeshares, separately detersined as Previded in Section 8.01 afthe Agreement, of Prejected net eash Fquirements For eachof:(a) Plane Operating Costa; and(5) the essts of Currently Funded Capital Projectsfor @ calendar senth ar Bart thereaf. as get ferth in suchcash calls,The cash calle for Plant Operating Costs and CurrentlyFunded

TE the cash calls for a given moath in the aggregate exceedActual expenditures fer said month, che cash call nextSucceeding tha issuance of the Cebit Acke referred to inSection 7 below shall be reduced by th amsunt of auchSECSES .Es To the extene Practicable, Plant operator Shall place thefunds received Persuant to cagh calis in faterestearningSecceunes; all interest earned thereon Shall be credited toPlant Operating Costs and Retice o such amounes ghall Sedelivered to the Producers. Gambar VI.

Putusan Nomor 814/B/PK/PJK/2016Payment Instruction tersebut diterbitkan atas dasarTrustee and Paying Agent Agreement (1974): ARTICLE 6Tasstesements Wits Resrectoo Protessnro CHanoes6.1 Portamine and the Contractors shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Fees. lo the extent that fonds are then held inthe Badak Poyment Account the Trustes shall, prompily upon receiptof notice from both Pertamina and the Contractors that any suchinvoice

haa been approved for payment, pay to the Liquefaction Compooy from the odok Payment Account the amount of such invoice, pursuant to procedures to be agreed Upon pursuant to Section 6.2,62 Pertamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of fundspayalde io the Laqeefaction Company pucsiurt to Seeclinn G1, nelBhall advise the Trustee of such procedures which shall include o requirceent that the Liquefaction Cumpuny furnish the Trostee

Hereunder byCONTRACTOR, Pertamina shall not be obliged to pay CONTRACTOR's IncomeTax including the final tax on profits after tax deduction, nor taxes on tobaccos,liquor and personnel income tax, and income tax and other taxes not listedHalaman 5 dari 25 halaman. Putusan Nomor 1705/B/PK/PJK/2017above of contractors and subcontractors.

The obligations of Pertaminahereunder shall be deemed to have been complied with by the delivery toCONTRACTOR";Bahwa pasal diatas menyatakan bahwa Kontraktor hanya diwajibkan untukmembayar Pajak Penghasilan badan dan juga Pajak atas laba setelah Pajak,oleh karenanya SKK Migas (d/h BPMigas d/h Pertamina), akan menanggungPajakpajak lain yang dikenakan kepada Kontraktor termasuk diantaranya PPN,Pajak atas pengalihan, impor dan ekspor atas bahan baku (material, peralatandan juga suku cadang/persediaan

) yang dibawa ke Indonesia oleh Kontraktorsendiri, kontraktor lainnya dan subkontraktor dalam rangka operasi;Bahwa terlebin berdasarkan Perjanjian Penghindaran Pajak Berganda (P3B)antara Indonesia Malaysia Pasal 7 perihal "Business Profit" menyatakan:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein.

Hereunder by CONTRACTOR,Pertamina shall not be obliged to pay CONTRACTOR'SIncome Tax including the final tax on profits after taxdeduction, nor taxes on tobaccos, liquor and personnelincome tax, and income tax and other taxes not listed aboveof contractors and subcontractors.

yang dibawa ke Indonesia olehKontraktor sendiri, kontraktor lainnya dan subkontraktordalam rangka operasi;Bahwa terlebih berdasarkan Perjanjian Penghindaran PajakBerganda (P3B) antara IndonesiaMalaysia Pasal 7 perihal"Business Profit" menyatakan:"The profits of an enterprise of a Contracting State shall beHalaman 14 dari 25 halaman.

KJP, as the TankCleaning operator shall also be liable to PTK as the leader of theConsortium PTK Arco Ardjuna exclusively for Tank Cleaningservices, and shall also be responsible for any obligation and/orsanction incurred from the Arco Ardjuna Dry Docking ProjectContract, especially for the Tank Cleaning services;Terjemahan bebas dari Tergugat:Terlepas dari hal tersebut di atas, KJP wajib melaksanakanPekerjaannya masing masing dengan kewajiban, risiko danbiayanya sendiri.

Upon request from COMPANY through theissuance of a Work Order, CONTRACTOR shall provide ProjectExecution Team for the execution of the Vessel dry dockingservices, including ...;Terjemahan bebas dari Tergugat:PERUSAHAAN dapat menerbitkan Surat Perintah Kerja dari waktuke waktu kepada KONTRAKTOR.

KJP shall be solely responsible to anyof its responsibilities and obligations, and PTK shall be release fromHalaman 34 dari 105 Hal. Putusan Nomor 455/Pdt.G/2016/PN JKT.PST.any claims, counter claims, accusation and any other laws andfinancial impact from any other parties or any other third parties;Terjemahan bebas dari Tergugat:Pembayaran sebagaimana diatur dalam Amandemen Il ini tidakmengalihnkan pertanggungjawaban KJP Penggugat) kepada PTK(Tergugat).

Putusan Nomor 455/Pdt.G/2016/PN JKT.PST.EXhibit Jd ....0.. ccc ceceEXhibit K .0..... ccc cece eeeIn case of any inconsistency or conflict between the main body ofthe Contract and any of its Exhibits, the former shall prevail. Incase of any inconsistency between any of the Exhibits, theprovision containing the more stringent requirement upon the Partyin question shall prevail.

WORK ORDERSAll work shall be performed pursuant to Work Orders which may beissued from time to time to CONTRACTOR by COMPANY. Work Ordersshall indicate the Work to be specifically performed, the Work Schedule,and the Work Control Estimate. Work Orders shall be executed in theform set forth as Exhibit G, Standard Forms, and shall be signed byboth Parties before the corresponding Work is commenced;Versi Bahasa Indonesia 5.1.

Jasa Kena Pajak dan luarDaerah Pabean;"7 Bahwa Pasal 7 ayat (4), Pasal 12 ayat (3) dan ayat (4) Perjanjian PenghindaranPajak Berganda (P3B) atau Tax Treaty antara Pemerintah Indonesia dan Inggris,menyatakan:Pasal 7 ayat 4:"Insofar as it has been customary in a Contracting State, according to its law, todetermine the profits to be attributed to a permanent establishment on the basis ofan apportionment of the total profit of the enterprise to its various parts, nothing inparagraph 2 of this Article shall

preclude that Contracting State from determiningthe profits to be taxed by such an apportionment as may be customary; the methodof apportionment adopted shall, however, be such that the result shall be inaccordance with the principles laid down in this Article"Pasal 12 ayat (3)"The term royalties as used in this Article comprisesa Payments of any kind received as a consideration for the use of, or the rightto use, any copyright of leterary, artistic or scientific work, includingcinematograph films

, and films or tapes for radio or television broadcasting,or any patent, knowhow, trade mark, design or model, plan, secret formulaor process; andb payments of any kind received as a consideration for the use of, or the rightmeto use, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State

In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"8 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:Halaman 13 dari 23 halaman.

In that case, the provisions ofArticle 7 or 14, as the case may be, shall apply;"9 Bahwa berdasarkan ketentuan dalam UndangUndang Nomor 14 Tahun 2002tentang Pengadilan Pajak, disebutkan sebagai berikut :Pasal 69 ayat (1)"Alat bukti dapat berupa:a surat atau tulisan;b keterangan ahli;c keterangan para saksi;d pengakuan para pihak; dan/ataue pengetahuan Hakim"15Pasal 70 huruf d:"Suratsurat lain atau tulisan yang tidak termasuk huruf a, huruf b, dan huruf cyang ada kaitannya dengan banding atau Gugatan

Bahwa Pasal 26, Pasal 27 dan Pasal 31 dari Vienna Convention on the Lawof Treaties 1969 (VCL) diatur sebagi berikut :Pasal 26 VCL: "Pancta sunt survanda""Every treaties in force is binding upon the parties to it and must be performedby them ina good faith"Pasal 27 VCL: Internal Law and Observance of Treaties"A party may not invoke the provisions of its internal lawas justification for itsfailure to perform a treaty"Pasal 31 : General Rule of Interpretation"A treaty shall be interpreted in good faith

Putusan Nomor. 245/B/PK/PJK/2012Sesuai Tax Treaty Indonesia Singapura Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which it arises, and according to thelaws of that State but if the recipient is the beneficial owner of the interest, thetax so charged shall not exceed 10 per cent

Singapura.Glencore International AG sebesar Rp 30.184.639.993Sesuai Tax Treaty Indonesia Switzerland Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which it arises and according to thelaws of that State, but if the recipient is the beneficial owner of the interest thetax so charged shall

The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of this limitation.Bahwa berdasarkan pasal 11 angka 1 dan 2 dalam treaty ini, atas biayabunga dari Pinjaman kepada Glencore International AG, Switzerland (yangmerupakan penerima manfaat bunga sesungguhnya/Beneficial Owner) baruterutang PPh Pasal 26 pada saat pembayaran (paid), sedangkan kami belumpernah melakukan pembayaran atas biaya bunga tersebut dalam tahun 2006,sehingga seharusnya tidak

Putusan Nomor. 245/B/PK/PJK/2012laws of that State but if the recipient is the beneficial owner of the interest, thetax so charged shall not exceed 10 per cent of the gross amount.Bahwa berdasarkan pasal 11 angka 1 dan 2 dalam treaty ini, atas biayabunga dari Pinjaman kepada Credit Suisse Singapura baru terutang PPhPasal 26 pada saat pembayaran (paid), sedangkan kami belum pernahmelakukan pembayaran atas biaya bunga tersebut dalam tahun 2006,sehingga seharusnya tidak terdapat objek PPh Pasal 26 yang

SKKMIGAS) dan PT Caltex Pacific Indonesia (sekarangPT Chevron Pacific Indonesia) yang ditandatangani pada tanggal 15 Oktober1992 dan telah disetujui olen Menteri Pertambangan dan Energi pada tanggal15 Oktober 1992 overhead allocation merupakan biaya operasi yang dapat direcoverykan sebagaimana dikutip di bawah ini:"2.Overhead AllocationGeneral and Administrative cost, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

;The obligations of PERTAMINA hereunder shall be deemed to have compliedwith by the delivery to CONTRACTOR within one hundred and twenty (120)days after the end of each Calendar Year, of documentary proof in accordancewith the Indonesian fiscal laws that liability for the above mentioned taxes hasbeen satisfied, except that with respect to any of such liabilities whichCONTRACTORS may be obliged to pay directly, PERTAMINA shall reimburse itonly out of its share of production hereunder within sixty

Putusan Nomor 1277/B/PK/PJK/2017bahwa Pasal 7 Tax Treaty antara Indonesia dan Philipina perihal "BusinessProfit" menyebutkan:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein..."

Overhead AllocationGeneral and Administrative cost, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the methoddetermined by such study shall be applied each Year consistenly. Themethod selected must be approved by PERTAMINA, and such approval canbe reviewed periodically by PERTAMINA and the CONTRACTOR."

Laws and Regulations, yang antaralain mengatur bahwa:2.1 The laws of the Republis of Indonesia shall apply to thisContract, dan Section IV Rights and Obligations oftheParties:CONTRACTOR shall;(6) furnish all technical aid, including foreign personnel,required for the performance of the Work Program,payment whereof requires Foreign Exchange;(c) furnish such other Funds for the performance of theWork Program that required payment in ForeignExchange, including payment to foreign third partieswho perform

"For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;"Article 111.

"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.

"Notwthstanding 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 period of more than 2 years or is paid inconnection wth the sale on credit of any industrial, commercial orscientific equipment.Hal 11 dari 28 hal. Put. No. 660/B/PK/PJK/20125.

"The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4."

Anyinformation received by one of the two States shall be treated as secret inthe same manner as information obtained under the domestic laws of thatState and shall be disclosed only to persons or authorities (including courtsand administrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theHal 21 dari 28 hal. Put.

Putusan Nomor 222/B/PK/PJK/2016b) To convey offers or bids of The First Party to costumers orsuppliers, andc) To render any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts of TheFirst Party;In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall servethe best interest of The First Party;4) BrokerageIn case that contracts are concluded by The First Party with suppliersadn

/or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract,as entire and full payment for the consideration of the servicesprovided by The Second Party under this agreement, brokeragecalculated ini accordance with rates stipulated in the schedule A attached here to which is an integral part of this agreement;3.

case that contracts are concluded by The First Party withsuppliers and/or customers through the assistance of The SecondParty here under, The First Party shall pay The Second Party foreach contract, as entire and full payment for the consideration ofthe services provided by The Second Party under this agreement,brokerage calculated ini accordance with rates stipulated in theschedule A attached here to which is an integral part of thisagreement;21.

TRADE AREA, disebutkanRule 2:e The Certificate of Origin (Form E) shall be issued by the Issuing Authorities of the exRule 3 (a):e A Party shall inform all the other Parties of the names and addresses of its ressignatures and specimen of official seals, and correction stamps, if any, used by its IssRule 18 (a):a.

The Customs Authority of the importing Party may request a retroactive check at 1authenticity of the document or as to the accuracy of the information regarding the tithere ofi, The request shall be made in writing, accompanied with a copy of the Cerandany additional information suggesting that the particulars given on theunless the retroactive check is requested on a random basis.il. The Customs Authority of the importing Party may suspend the grantinverification.

Pemohon PK berpendapat bahwa revenue transfer diaturdi dalam Paragraf Pertama Schedule FEES AND PAYMENTSPART Il Multiple Jurisdiction License Revenue (Article2.8.A) dari Perjanjian Distribusi (selanjutnya disebut"Schedule Part II") yang menyatakan sebagaiberikutPART Multiple Jurisdiction license Revenue (Article 2.8.A)For sublicenses granted by OIC or a Member of theOracle Group, unlessotherwise agreed, sublicense revenue shall be earnedfifty percent (50%)by the Member of the Oracle Group in whose

Nomor91/B/PK/PJK/201020Revenue shall not be earned by any Member of theOracle Group who is made party to the contract solelyas a matter of convenience to the Sublicensee ;For sublicenses granted through a Corporate Account,the sublicenserevenue shall be earned as agreed, or in the absenceof an agreement, one hundred percent (100%) by theMember of the Oracle Group in whose Territory theProgram is installed or used, and zero percent (0%) bythe Member of the Oracle Group who is responsible formanaging

Corporate Account shall meanSubdistributors designated on the global list ofCorporate Accounts, as revised from time to time ;For sublicenses granted through a designated GlobalAccount, thesublicense revenue shall be earned as agreed, or inthe absence of anagreement, one hundred percent (100%) by the Member ofthe OracleGroup who is responsible for managing the relationshipwith the GlobalAccount, normally the Member of the Oracle Group whois a party to thecontract with the Global Account granting

Global Account shall mean thosemultiple Jurisdiction strategic agreements sodesignated by an Executive Vice President at thebeginning of the fiscal year and included in theGlobal Accounts list ;For sublicenses granted through a Subdistributor otherthan a CorporateAccount or Global Account, the sublicense revenueshall be earned asagreed, or in the absence of an agreement, seventyfive percent (75%) by the Member of the Oracle Groupin whose Territory the Program is installed or used,and twentyfive percent

(25%) by the Member of theOracle Group who is responsible for managing therelationship with theSubdistributor, normally the Member of the OracleGroup who is aparty to the contract with the Subdistributor grantingthe sublicense ;For purposes of this Part II and Part III below ofSchedule 1, the term"Member of the Oracle Group" shall include ORASUB ;Diterjemahkan dalam Bahasa Indonesia oleh PenerjemahBersumpah Sylvia Longdong (selanjutnya disebut"Terjemahan Perjanjian Distribusi" dan terlampirsebagai

PSC antara lain dinyatakan:The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA,CNW will not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs".bahwa Surat Direktur Utama Pertamina Nomor : 947/C.0000/81 Tanggal 5 JuniTahun 1981, antara lain dinyatakan:" berdasarkan halhal tersebut diatas dan Pertamina selaku pemegangmanagement didalam penerapan management control sesuai