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Putus : 16-08-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1499 B/PK/PJK/2017
Tanggal 16 Agustus 2017 — PT NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK
20476 Berkekuatan Hukum Tetap
  • Seller, at its soleexpense, shall have the right to be present and/or representedat the weighing, sampling, sample preparation anddetermination of moisture content. Failure to be present and/orrepresented at any weighing, sampling, sample preparation andmoisture determination shall be deemed to be a waiver of theright 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. From each sample lot of Concentrates Buyer10.4shall prepare a sample which shall be divided into at least five(5) sealed sample splits for purposes of copper, gold and silverassays.
    Buyer and Seller shall11.2assay in good faith their respective sample splits and the assayresults for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold andsilver assays shall be made in accordance with fire assayingmethods, adjusted for slag losses and cuple absorption. Theumpire, when required as contemplated by paragraph 11.2,shall be so instructed.
    The assay results shall beexchanged within 10 Business Days after Buyer's notice toSeller. When the difference between the assay results of theparties 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 fromthe list designated in paragraph 11.2 whose assay shall be final,provided it is not higher or lower than the original assays.
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
11222
  • 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
12424
  • 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
11730
  • 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 : 01-10-2019 — Putus : 19-11-2019 — Upload : 19-12-2019
Putusan PN KOTA TIMIKA KABUPATEN MIMIKA Nomor 142/Pdt.P/2019/PN Tim
Tanggal 19 Nopember 2019 — Pemohon:
PASIFIC AIR HOLDINGS DBA DELTA WING EQUIPMENT LLC
210267
  • The rent payable by LESSEE to LESSOR shall beUSD20,000 (Twenty Thousand United States Dollar) permonth and payable on the First (1") day of each month for theterm of this Agreement, including any extensions thereot....;Terjemahan resmi Pasal 3.1.a. Perjanjian Sewa MSN208B1174 (PKBIAYA SEWA.
    The rent payable by LESSEE to LESSOR shall beUSD20,000 (Twenty Thousand United States Dollar) permonth and payable on the (20") day of each month for the termof this Agreement, including any extensions thereof....;Terjemahan resmi Pasal 3.1.a. Perjanjian Sewa MSN208B1207 (PKBIAYA SEWA. Biaya sewa yang harus dibayar oleh PENYEWAPenetapan Perkara Perdata Nomor 142/Pdt.P/2019/PN.Tim.
    In addition to the rentalabove, LESSEE shall pay LESSOR an additional sum ofUSD95 (Ninety Five United States Dollars) per flight hour andUSD 15 (Fifteen United States Dollars) per cycle as a"Component Reserve Charge, .... The Component ReserveCharge shall be due and payable on the tenth (10th) day ofthe calendar month immediately following the month in whichthe flying of the Aircraft occurred... .;Terjemahan resmi Pasal 3.1.b.Perjanjian Sewa:BIAYA CADANGAN KOMPONEN.
    If LESSEE fails to pay any rent, Component ReserveCharge, if any, or other amount herein provided within ten (10)calendar days from and after the date upon which the same is dueand payable, then LESSEE shall be deemed to be in default....;Terjemahan resmi Pasal 23.1. Perjanjian Sewa:Seluruh ketentuan dalam Pernanjian ini harus dilaksanakan tepatpada waktunya.
    In the case of any default hereunder, LESSOR shall have theright to exercise any one or more of the following remedies: (a) ....;CD) swxerey(c) LESSOR may take possession of the Aircraft withoutdemand or notice, wherever it may be located....Terjemahan resmi Pasal 23.1.c. Perjanjian Sewa:.... Dalam hal suatu cedera janji berdasarkan Perjanjian Sewea ini,PEMBERI SEWA berhak untuk menggunakan salah satu ataubeberapa pemulihan berikut ini:(a)....;(b)....
Register : 22-03-2011 — Putus : 13-12-2011 — Upload : 29-03-2014
Putusan PN JAKARTA SELATAN Nomor 180/ PDT.G/ 2011 / PN. JKT SEL
Tanggal 13 Desember 2011 —
18602038
  • To Contract of WorkJoint Venture Agreement sebagaimana dikutip di bawah ini:Pasal 8.1.3 Amendment No. 1 To Contract of Work JointVenture Agreement tertanggal 27 Pebruari 2004:Before either Party (the Assigning Party) exercises its rightto assign, the Assigning Party shall offer in writing suchassignment to the other Party, such offer to be valid for a periodof 45 days following the other Partys receipt of the offer.Yang dapat diterjemahkan sebagai berikut:Sebelum salah satu pihak (Pihak yang Mengalihkan
    diubah dengan Novation and Amendment Agreementtanggal 31 January 2002 (vide bukti T2) dan kemudian diubahdengan Amendment No. 1 ToContract of Work Joint Venture Agreement tertanggal 27Februari 2004 (vide bukti T3).Bahwa di dalam Pasal 9.7 dari New Contract of WorkPerjanjian Joint Venture menunjuk kepada arbitrase dikutipsebagai berikut:Pasal 9.7 New Contract of Work Perjanjian Joint Venturetertanggal 30 Juni 1994:secant 84 that all disputes hereunder or concerning any of thesubject matter hereof shall
    be finally settled under the Rules ofConciliation and Arbitration of the International Chamber ofCommerce by three arbitrators appointed in accordance with theRules all of whom shall have internationally recognizedqualifications for such appointment together with a substantialbackground of business experience.
    Nomination of the Arbitrators shall beaccomplished as provided under the Rules.
    The place ofarbitration shall be Jakarta, Indonesia and the language ofarbitration shall be English.Yang dapat diterjemahkan sebagai berikut:Basa semua perselisihanperselisihan dalam perjanjian ini atauyang berkaitan dengan pokok permasalahan dalam perjanjianini akan diselesaikan berdasarkan aturanaturan Konsiliasi danArbitrase dari Kamar Dagang dan Industri Internasional olehtiga orang arbiter yang ditunjuk berdasarkan aturan tersebutdi mana para arbiter tersebut memiliki kualifikasikualifikasiyang
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 —
350412
  • 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 : 06-01-2015 — Putus : 28-12-2015 — Upload : 04-12-2017
Putusan PN JAKARTA PUSAT Nomor 06/PDT.G/2015/PN.JKT.PST
Tanggal 28 Desember 2015 — Tuan BUDI HARTO X PT. MULTILINE SHIPPING COMPANY (YML DIV),Cs
264112
  • JURISDICTIONExpect as otherwiseprovided specifically herein any claim ordispute arising under this Bill shall be qovemed by the low ofEngland and determined in the English courts of any other place.In the event this clause ts inapplicable under local law thenjurisdiction and choice of law shall lie in either the port of loaclingor port of discharge at carrier's option.Yang teyemahan Resminya sebagaiberikut '26.
    The Carrier shall be underno liabilitywhatsover for loss off, or damage to, the Goods, howeveroccurring, if such loss or damage arises prior to loading on to,or subsequent to the discharqge from,the Vessel.Notwithstanding the foregoing in the event that any applicablecompulsory law provides to the contrary, the Carrier shall havethe benefit of every right, defense, limitation and liberty setforth in the Hague Rules as applied by this Clause during suchadditional compulsory period of responsibility
    PstExpect as otherwise provided specifically herein any claim or dispute arisingunder this Bill shall be governed by the low of England and determined in theEnglish courts of any other place. In the event this clause is inapplicable underlocal law then jurisdiction and choice of law shall lie in either the port ofloading or port of discharge at carrier's option."Terjemahan resminya sebagai berikut :"26.
    Any mention in this Bill of parties to be notified of the Goods is solely forinformation of the Carrier, and failure toqive such notification shall notinvolvethe Carrierany liability or relieve the Merchant of any obligationshereunder; Terjemahan resminya sebagai berikut :18. PEMBERITAHUAN DAN PENGIRIMAN(1).
    The Carrier shall be under no liabilitywhatsover for loss off, or damage to, the Goods, however occurring, if such lossor damage arises prior to loading on to, or subsequent to the discharge from, theVessel.
Putus : 31-07-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1413/B/PK/PJK/2017
Tanggal 31 Juli 2017 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
5733 Berkekuatan Hukum Tetap
  • CallsA, From time to time, as hecessary, Plant Operator shall cashCall from Producers; and Producrs shall pay or cause te bePaid o Blant Operster in O35 dollars their repectivashares, separately determined as Provided in Section .O1 ofthe Agr@enent, of Prejected net cash Fequirements For eacho:(2) Plane Operating Costs; and(6) the eests oF Currently Funded Capital Projectsfor a calendar senth Sr Bart theresl, ag eet ferth in suchCash calls,The cash calls For Plank Operating Casts and CurrentlyFunded
    Capital Projeces shall be showa Separately and gshaizha in aeordance with Producers" latest estimates of #achSales COnErack's Percentage as determined under Artiele 11Of the Agreement.
    Each caSH call shall sat Ferth in reasonable detail thefollowing:a(1) current cash status (all funds cecelved Pursuant tf s 2clorPp Cash calis made in he current calendar yearand any loaterest $arned thereon. less Fearto=date cegsts debited and paid);C2 5 all funds moe Yet recelved porsuant to Pricer cascalls;7 5(3) profected cash expenditures fron the last date ofthe previews deblting period through the end of tnePeciod covered Sy such cash call; and(4) net cash requiremant.
    Eh@ cash call nextSucteeding tha issuance of the Gebie soke feferred te inSection 3 below shall be reduced By th@ ameunt of suchSECeES.Ee To the extene Practicable, Plant Operator shall place thefunds received pursuant to cash calls in interestearningaccounts; @ll interest earned ethereon Shall be credited eoPlant Cperating Costs and Retice of such amgunts Shall tedelivered ta the Producers.
    shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde to the Taquefaction Company puraaurt to Seclinn 6.1, nevBholl advise the Trustes of such procedures which shill inelude o requirceorn that the Liquefaction Compuny furnish the Trostec wilh an.acknowledstionmt thut each poyoenl by the Trnsler Ierewnlor fullysatisfies theo linkililics of lerlanioa or the Contractors, as tho casemay bo, will respect to thgineoies to whieh Ube payment relolbes.
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
5459 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
Putus : 26-07-2012 — Upload : 12-08-2014
Putusan MAHKAMAH AGUNG Nomor 2014 K/Pdt/2011
Tanggal 26 Juli 2012 — PT. MEDCOPAPUA INDUSTRI LESTARI VS PT.PANCARAN HALUAN SAMUDERA
156115 Berkekuatan Hukum Tetap
  • Didalam NYPE 93 tersebut memberikan tanggung jawab baik terhadapyang memberi sewa/pemilik kapal dan penyewa, yang mana disebutkandidalam poin 6 dan 7 peraturan tersebut yaitu:6.Owners ProvideThe Owner shall provide and pay insurance of the vessel, except as otherwiseprovided, and for all provision, cabin, deck, engine room and other necessarystores, including boiler water, shall pay for wages, consular shipping anddischarging fees of the crew and charges for port services pertaining to thecrew, shall
    Furnigation orderedbecause of illness of the crew shall be for the owners account. Fumigationordered because of cargoes carried or port visited while the vessel isemployed under this charters party shall be for the Cherters account.
    All otherfumigations shall be for the Charters account after the vessel gas been oncharter for a contyinous perod of six month or moreThe Charters shall provide and pay for necessary dunnage and also any extrafitting requisite for a special trade or unusual cargo, but the Owners shallballowthem the use of any dunnage already aboard the vessel.
    Prior to redelivery theCharterers shall remove their dunnage and fittings at their cost and in theirtime;Sedangkan berdasarkan atas aturan tersebut bagi Penyewa kapal memilikikewajiban untuk menyediakan sebagai berikut:a.
    All bunkers used by theVessel while off hire shall be for the Owners account. In the event of theVessel being driven into port or to abchorage trough stressof wheather, tradingto shallow harbors or to rivers or ports with bars, any detention of the vesseland/or expenses resulting from such detention shall be for the charterersaccount.
Register : 23-10-2013 — Putus : 05-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put-56870/PP/M.XVIIA/19/2014
Tanggal 5 Nopember 2014 — Pemohon Banding dan Terbanding
15851
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements 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 eligible utRule 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
Putus : 04-10-2010 — Upload : 24-06-2016
Putusan PN JAKARTA PUSAT Nomor 42/PAILIT-KEBERATAN/2010/PN.NIAGA.JKT.PST
Tanggal 4 Oktober 2010 — PT. BALI TURTLE ISLAND EVELOPMENT (PT. BTID) >< PENTA OCEAN CONTRUCTION Co. Ltd, DKK
639355
  • The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wshes so to continue theProject, POC shall complete the Contract Works, until all phasesof work provided in the Contract are completed and secured,as contemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political
    However if until 18 November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contracton terms and conditions acceptable to both parties ; Terjemahan adalah sebagai berikut : Selanjutnya para pihak juga menyetujui bahwa jumlah diatasdianggap benar dan DAPAT DIBAYAR dengan persyaratanesr HRG RF aerscsecnecacrs cemeteries ener ECR1) Para pihak telah menyetujui bahve kontrak diasumsikan untukditunda
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55965/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
16432
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements 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 eligible utRule 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 : 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
508401
  • 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 : 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
13639
  • 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 : 20-12-2011 — Putus : 28-12-2012 — Upload : 21-12-2013
Putusan MAHKAMAH AGUNG Nomor 806 B/PK/PJK/2011
Tanggal 28 Desember 2012 — DIRJEN PAJAK VS PT. LEIGHTON CONTRACTORS INDONESIA;
5743 Berkekuatan Hukum Tetap
  • preclude thatContracting State from determining the profits to be taxed by such anapportionment as may be customary; the method of apportionment adoptedshall, however, be such that the result shall be in accordance with theprinciples laid down in this Article";Pasal 12 ayat (3) dan (4): "3.
    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 on business in the other Contracting State in which the royaltiesarise, through a permanent establishment situated therein, or performs inthat other State independent personal services from a fixed base situatedtherein, and the right or property in respect of which the royalties are paidis effectively connected wth such permanent establishment
    In such case, the provisions of Article 7 or Article 14 of thisAgreement, as the case may be, shall apply *6. Bahwa dalam ketentuan Tax Treaty/Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Australia disebutkan sebagai berikut:Pasal 12 ayat (3) dan (4):3.
    The provisions of paragraph 2 shall not apply if the person beneficiallyentitled to the royalties, being a resident of one of the Contracting States,carries on business in the other Contracting State, in which the royaltiesarise, through a permanent establishment situated in that other State, orperforms in that other State independent personal services from a fixedbase situated in that other State, and the property or right in respect ofwhich the royalties are paid is effectively connected with that
    In that case, the provisions of Article 7 or 14,as the case may be, shall apply *Bahwa berdasarkan ketentuan dalam UndangUndang Nomor 14 Tahun2002 tentang Pengadilan Pajak, disebutkan sebagai berikutPasal 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"Pasal 70 huruf d:"Suratsurat lain atau tulisan yang tidak termasuk huruf a, hurufb, dan hurufc yang ada kaitannya dengan banding atau Gugatan
Register : 05-10-2018 — Putus : 29-10-2018 — Upload : 21-11-2018
Putusan MAHKAMAH AGUNG Nomor 2974 B/PK/PJK/2018
Tanggal 29 Oktober 2018 — CITI BANK N.A VS DIREKTUR JENDERAL PAJAK;
7363 Berkekuatan Hukum Tetap
  • casukoreksi biaya usaha yang dibayarkan kepada kantor pusat dan AsiaPasific regional lainnya (Offshore Charges) yang didalilkan olehTerbanding sekarang Termohon Peninjauan Kembali, maka MajelisHakim Agung berpendapat bahwa in casu memiliki keterkaitan hubunganhukum (innerlijke samenhang) ketentuan P3B Indonesia AmerikaSerikat sebagaimana yang dimuat dalam Article 8 section (3) P3BIndonesiaAmerika yang menyatakan bahwa :/n the determination ofthe business profits of a permanent establishment, there shall
    However, no such deduction shall be allowed inrespect of amounts, if any, paid (otherwise than towards reimbursementof actual expenses) by the permanent establishment to the head office ofthe enterprise or any of its other offices, by way of royalties, fees or othersimilar payments in return for the use of patents or other rights, or by wayof commission for specific services performed or for management, or byway of interest on moneys lent to the permanent establishment.
    Likewise,no account shall be taken, in the determination of the profits of apermanent establishment, for amounts charged (otherwise than towardsreimbursement of actual expenses), by the permanent establishment tothe head office of the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the use of patents orother rights or by way of commission for specific services performed or formanagement or by way of interest on moneys lent to the head office
Putus : 19-08-2014 — Upload : 22-09-2015
Putusan MAHKAMAH AGUNG Nomor 80 PK/Pid.Sus/2014
Tanggal 19 Agustus 2014 — KEE CHIN WOOI alias AHUN
6928 Berkekuatan Hukum Tetap
  • Action to be taken upon.encoroachment incidents/cases : Inspection and request to leave the area Shall be conductedpromptly towards all fis Hing gears, such as explosives, electricialAnd chemical fishing gears (English).b.
    , alat Penangkap ikan Listrik dan kimia, (Indonesia).Sedangkan dalam Mou di atas Pukat Harimau Tidak Termasuk didalam Poin B, tetapi di dalam putusan Pengadilan dirampas untukNegara 2 set alat tangkap trawl net/Pukat Harimau;Mengacu pada MOU pada Article 10/Pasal 10 Penyelesaian Sangketayang bunyinya :Settlement of Disputes "Any difference of dispute between the partiesConcerning the interpretation and/or implemantion and/or application ofany of the provision of this Momerandum of Understanding shall
    Action to be taken uponencoroachment incidents/cases : Inspection and request to leave the area Shall be conductedpromptly towards all fis Hing gears, such as explosives, electricialAnd chemical fishing gears (English) ;b.
    bahanpeledak, alat penangkap ikan Listrik dan Kimia (Indonesia);Sedangkan dalam Mou diatas Pukat Harimau Tidak Termasuk didalam Poin B, tetapi di dalam putusan Pengadilan dirampas untukNegara 2 set alat tangkap trawl net/Pukat Harimau;Mengacu pada MOU pada Article 10/Pasal 10 Penyelesaian Sangketayang bunyinya :Settlement of Disputes"Any difference of dispute between the parties concerning theinterpretation and/or implemantion and/or application of any of theprovision of this Momerandum of Understanding shall
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
13820
  • 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