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Urut Berdasarkan
 
Register : 31-07-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52137/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
11828
  • 07 Juni 2013 menyatakan :bahwa berdasarkan penelitian terhadap dokumen yang dilampirkan,pengenaan BM yang berlaku umum atas importasi yang dilakukan PemohonBanding karena berdasarkan penelitian terhadap Form E E133106108720021tanggal 29 Januari 2013 kedapatan Origin Criteria WO tidak memenuhikaidah sebagaimana disebutkan dalam Rule 3 of The RoO for The ACFTA.bahwa berdasarkan Annex 3 Rules of OriginRule 2, Origin Criteria disebutkan:For The purpose 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:a) Products which are wholly obtained or produced as set out and defined in Rule 3; orb) Products not wholly produced or obtained provided that The said products are eligebleunder Rule 4, Rule 5 or Rule 6;Rule 3, Wholly Obtained Products:Within The meaning of Rule 2 (a), The following shall be considered aswholly produced of obtained in a party:a) Plant!
Putus : 20-11-2019 — Upload : 27-12-2019
Putusan MAHKAMAH AGUNG Nomor 4253/B/PK/Pjk/2019
Tanggal 20 Nopember 2019 — PT QUEEN PACIFIC SUKSESABADI vs DIREKTUR JENDERAL BEA DAN CUKAI
2918 Berkekuatan Hukum Tetap
  • (C) The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact ea the ieconstituent 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 such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    Subject to Note 3 tw this Chapter (a> The material of the upper shall be taken to be the constitucr saterial ng the greatestexternal surface area, no count being taken of acccssori such as ankle Patches, edging, ornamentation, buckles, tabs, eyelet stays or (b> The constituent material of the outer sole shall be taken to he ma jal & the greatestsurface arca in contact with the ground, mo account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments
    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, cdging, 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 area in contact with the ground, no account being taken of accessories or reinforcementssuch
Putus : 26-07-2016 — Upload : 14-02-2017
Putusan MAHKAMAH AGUNG Nomor 1005 K/Pdt/2016
Tanggal 26 Juli 2016 — JUNANDA PUTJE SYARFUAN, dk VS PT HUMPUSS INTERMODA TRANSPORTASI TBK
1037736 Berkekuatan Hukum Tetap
  • Ltd (the "Charterers") ofeach and every obligation of the Charterers of whatsoever nature underor in connection with the above referenced charterpatty (the"Charterparty") and should any breach thereof occur, we herebyundertake to indemnify you immediately upon demand without deductionfor all losses, expenses and liabilities of whatsoever nature that you maysuffer or incur by reason of that breach;Our liability under this guarantee shall be as primary obligor and in noway conditional upon your first
    proceeding against the Charterers.Further, our obligation hereunder is unlimited and shall not be affected byany insolvency (including without limitation, winding up, administration,receivership or administrative receivership), amalgamation,reconstruction, change of name, ownership, control or status of, or anyHalaman 3 dari 25 hal.
    Nomor 1005 K/Pdt/2016legal limitation relating to, by or of the Charterers or any other person,and we shall not be discharged or released from our obligationshereunder by any arrangement or agreement made between you and theCharterers or a receiver, administrative receiver, administrator, liquidator,or similar officer of the Charterers, or by renegotiation, substitution,alteration, amendment or variation (however fundamental) of theobligations imposed upon the Charterers under or in connection with
    proceeding against the Charterers.Further, our obligation hereunder is unlimited and shall not be affectedby any insolvency (including without limitation, winding up,administration, receivership or administrative receivership),amalgamation, reconstruction, change of name, ownership, control orHalaman 13 dari 25 hal.
    Nomor 1005 K/Pdt/2016status of, or any legal limitation relating to, by or of the Charterers or anyother person, and we shall not be discharged or released from ourobligations hereunder by any arrangement or agreement made betweenyou and the Charterers or a receiver, administrative receiver,administrator, liquidator, or similar officer of the Charterers, or byrenegotiation, substitution, alteration, amendment or variation (howeverfundamental) of the obligations imposed upon the Charterers under or
Putus : 03-08-2016 — Upload : 16-12-2016
Putusan MAHKAMAH AGUNG Nomor 179 K/Pdt/2016
Tanggal 3 Agustus 2016 — PT LEBONG TANDAI (PT LT), VS PT J. RESOURCES BOLAANG MONGONDOW, DKK
170138 Berkekuatan Hukum Tetap
  • New Contract ofWork 1994 juncto Amendemen Nomor 1 2004, yang mengatur sebagaiberikut:Before either Party (the Assigning Party exercise its right to assign, theAssigning Party shall offer in writing such assignment to the other party,such offer to be valid for a period of 45 days following the other Partysreceipt of the offer;Terjemahan tersumpah Pasal 8.1.3.
    This Agreement shall be constructed and take effect in accordancewith the relevant law for the time being applicable in the Republic ofIndonesia, provided that all disputes hereunder or concerning any of thesubject matter here of shall be finally settled under the Rules of Conciliationand Arbitration of the International Chamber of Commerce by threearbitrators appointed in accordance with the Rules all of whom shall haveinternationally recognized qualifications of such appointment togetherqualifications
    This Agreement and theperformance hereof shall be governed by the laws of the Republic ofIndonesia. Any dispute arising hereunder that directly PT LT shall beHalaman 10 dari 28 hal.Put. Nomor 179 K/Pdt/2016resolved in the manner set forth in Section 9.7. of the Joint VentureAgreement,Terjemahan Tersumpah Pasal 6.4. Novation Agreement 2002:6.4. Hukum yang berlaku dan penyelesaian sengketa;Perjanjian ini dan pelaksanaan atas perjanjian ini tunduk kepada hukumNegara Republik Indonesia.
Register : 17-06-2013 — Putus : 12-12-2013 — Upload : 14-04-2014
Putusan PENGADILAN PAJAK Nomor PUT.49232/PP/M.VII/19/2013
Tanggal 12 Desember 2013 — Pemohon Banding dan Terbanding
17734
  • ,dengan alamat 20 Bendemeer Road Hex. 0201 Cyberhub, Singapore;bahwa dalam Form E dan Bill of lading, barang dikapalkan dari Xingang, China;bahwa dengan demikian terdapat bukti terjadinya Third Party/Country Invoicing;bahwa importasi dengan kategori Third Party/Country Invoicing diperbolehkan, diaturdalam Rule 23 Revised Operational Certification Procedures (OCP) For The RulesOf Origin Of The AseanChina Free Trade Area, sebagai berikut : The CustomsAuthority of the importing Party shall accept a
    The third party invoicenumber should be indicated in Box 10 of the Certificate of Origin (Form E), theexporter and consignee must be located in the Parties and the copy of the third partyinvoice shall be attached to the Certificate of Origin (Form E) when presenting to theCustoms Authority of the importing Party yang telah disahkan dengan PeraturanPresiden Republik Indonesia Nomor 37 Tahun 2011 Tentang Pengesahan SecondProtocol To Amend The Agreement On Trade In Goods Of The FrameworkAgreement On
Register : 24-06-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54078/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
13229
  • Relevant Government authorities in the importing Member State shall accept Certificates ofOrigin (Form D) in cases where the sales invoice is issued either by a company located in athird country or by an ASEAN exporter for the account of the said company, provided that thegoods meet the requirements of Chapter 3 of this Agreement;2.
    The exporter shall indicate third country invoicing and such information as name andcountry of the company issuing the invoice in the Certificate of Origin (Form D);bahwa berdasarkan Pasal 2 ayat (1) huruf a Persetujuan Perdagangan Barang Asean (ASEAN Trade inGoods Agreement) dinyatakan ASEAN adalah Perhimpunan Bangsabangsa Asia Tenggara yangterdiri dari Brunei Darussalam, Kerajaan Kamboja, Republik Indonesia, Laos, Malaysia, UniMyanmar, Republik Filipina, Republik Singapura, Kerajaan Thailand dan
Register : 10-07-2018 — Putus : 05-12-2018 — Upload : 12-12-2018
Putusan PN DENPASAR Nomor 617/Pdt.G/2018/PN Dps
Tanggal 5 Desember 2018 — Penggugat:
Graeme Robert Smith
Tergugat:
Nyoman Piluani
5737
  • (two hundred thirty five million rupiahs)mentioned above shall be paid no laterthan 6 (six) months from the date of signingthis agreement or rather on the date of May13" 2019.The 2"!
    Party shall within 14 (fourteen)calendar days from the date of signing thisagreement to leave the House No. 15 andBoarding House No. 20 and restore thestate of the House No. 15 and BoardingHouse No. 20 as before without taking anyfurnitureand / or goods WITHOUT theknowledge and permission of the 1*Partyexcept for the 2" Party personal belonging.And all the rent that still ongoing on theBoarding House and House No. 15 remainscontinue until the end of the lease periodand the total proceeds of the rent
    of thehouse/boarding house become the rights ofthe 1* Party.If the 2" Party wishes to stay in the one ofthe room of the Boarding House No. 20therefore the 2" Party shall pay rental feeIDR. 1,000,000.
    (one million rupiah) permonth which shall be paid in the beginningof each month during 2" Party stays at theBoarding House No. 20.
Register : 21-09-2012 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put-50156/PP/M.VIII/16/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
11721
  • yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall
    be deemed to be theplace where the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress
Register : 21-09-2012 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put-50158/PP/M.VIII/16/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
11622
  • abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall
    be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address
Register : 24-07-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54082/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
11722
  • Republik Indonesia Nomor 37 Tahun 2011, dalam melaksanakankerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin (ROO) Form E atau SuratKeterangan Asal Barang Form E, yang diatur secara rinci dalam Revised Operational CertificationProcedures (OCP) For The Rules Of Origin Of The ASEANChina Free Trade Area;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (Ocp) For The Rules OfOrigin Of The ASEANChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall
    Certificate of Origin (Form E), andsigned 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, number andkinds 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 : 10-10-2014 — Putus : 21-01-2015 — Upload : 22-04-2015
Putusan MAHKAMAH AGUNG Nomor 897 B/PK/PJK/2014
Tanggal 21 Januari 2015 — DIREKTUR JENDERAL BEA DAN CUKAI VS PT. HOPPECKE INDONESIA;
2510 Berkekuatan Hukum Tetap
  • FTA butir 2e: "Dari sisi waktu penerbitan,dalam OCP sebelumnya Form E hanya bisa diterbitkan pada saat eksporatau segera setelahnya (at the time of exportation or soon thereafter),sementara dalam OCP yang baru diatur bahwa form E dapat diterbitkansebelum atau sampai dengan pengapalan (prior to or at the time ofshipment) atau tidak melebihi 3 (tiga hari) setelah pengapalan (no laterthan three days from the date of shipment)e Dalam Revised OCP Rule 11: "In principle, a Certificate of Origin (FormE) shall
    In Exceptionalcases where the Certificate of Origin (Form E) has not been issued by thetime of Shipment or no later than three (3) days from the date ofShipment, at the request of the exporter, the Certificate of Origin (FormE) shall he issued retroactively in accordance with the domestic laws,regulations and administrative rules of the exporting Party within twelve(12) month from the date of shipment, in which case it is necessary toindicate "ISSUED RETROACTIVELY" in Box 13.
Putus : 21-12-2011 — Upload : 19-12-2014
Putusan MAHKAMAH AGUNG Nomor 584 B/PK/PJK/2011
Tanggal 21 Desember 2011 — BUT EXXON MOBIL OIL INDONESIA INC vs. DIRJEN PAJAK
5952 Berkekuatan Hukum Tetap
  • Penjual setuju untuk menjual, mengalihkan, menyampaikandan menetapkan dan pembeli setuju untuk membeli seluruh hak,kepemilikan dan interest Penjual pada, dan berdasarkanperjanjianperjanjian Sumatra B dengan syarat dan ketentuanyang dicantumkan dalam perjanjian ini...Perjanjian Pengalihan 1968 dalam Pasal V.B.1 menyatakan secarajelas ketentuan para penjual untuk mempertahankan interest, sebagaiberikut:Buyer shall pay to seller within sixty days following the end ofeach calendar quarter from the proceeds
    Ketentuan KBH Blok B yangdisepakati oleh Pemerintah Indonesia dan Pemohon Peninjauan Kembalimenetapkan pembagian antara pemerintah dan Pemohon PeninjauanKembali sebagai berikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitledto take and received 65.9091% and CONTRACTOR shall be entitledto take and receive 34.0909%;Article 6. 2.3 (a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's
    Section 5.2(s)dari KBH Blok B menyatakan sebagai berikut:Contractor shall:(s) pay to the Government of The Republic of Indonesia the IncomeTax including final tax on profits after tax deduction imposed on itpursuant to the Indonesian Income Tax Law and its implementingRegulations.
    CONTRACTOR shall comply with the requirements ofthe law in particular with respect to filing of returns, assessment of taxand keeping and showing ofbooks and records;Yang terjemahan Bahasa Indonesianya adalah sebagai berikut:KONTRAKTOR harus: ...
    Persentase pembagiansebagaimana disetujui dan dinyatakan dalam KBH Blok B adalah sebagaiberikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall beentitled to take and received 65.9091% and CONTRACTOR shallbe entitled to take and receive 34.0909.8462%;Article 6.2.3(a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's export sales contracts of LNG and LPG, 20.4545%for PERTAMINA
Putus : 21-12-2011 — Upload : 19-12-2014
Putusan MAHKAMAH AGUNG Nomor 585/B/PK/PJK/2011
Tanggal 21 Desember 2011 — BUT EXXON MOBIL OIL INDONESIA INC vs. DIRJEN PAJAK
5939 Berkekuatan Hukum Tetap
  • mangalihkanseluruh hak berdasarkan Kontrak Bagi Hasil Blok B kepada Pemohon Banding namunpada kenyataannya Asamera dan Benedum tetap memiliki kepentingan ekonomis atasKontrak Bagi Hasil blok B dengan cara memiliki hak secara kontraktual untukmenerima bagian atas hasil yang didapat dari produksi di masa yang akan datang;Bahwa perjanjian pengalihan 1968 secara tegas menyatakan bahwa Penjual tetapmemiliki suatu kepentingan Pasal V.B.1 dari Perjanjian Pengalihan 1968 berbunyisebagai berikut :Buyer shall
    CONTRACTOR shall comply with therequirements of the law in particular with respect to filing of returns, assessment of taxand keeping and showing of books and records;yang terjemahan Bahasa Indonesianya adalah sebagai berikut:Hal. 17 dari 72 hal. Put. No. 585/B/PK/PJK/201 1KONTRAKTOR harus: ...
    Ketentuan KBH Blok B yangdisepakati oleh Pemerintah Indonesia dan Pemohon Peninjauan Kembalimenetapkan pembagian antara pemerintah dan Pemohon PeninjauanKembali sebagai berikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitledto take and received 65.9091% and CONTRACTOR shall be entitledto take and receive 34.0909%;Article 6. 2.3 (a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's
    Section 5.2(s)dari KBH Blok B menyatakan sebagai berikut:Contractor shall:(s) pay to the Government of The Republic of Indonesia the IncomeTax including final tax on profits after tax deduction imposed on itpursuant to the Indonesian Income Tax Law and its implementingRegulations.
    CONTRACTOR shall comply with the requirements ofthe law in particular with respect to filing of returns, assessment of taxand keeping and showing ofbooks and records;Yang terjemahan Bahasa Indonesianya adalah sebagai berikut:KONTRAKTOR hatus: ...
Putus : 16-08-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1500 B/PK/PJK/2017
Tanggal 16 Agustus 2017 — PT. NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK
20067 Berkekuatan Hukum Tetap
  • For this purpose, Seller shall carry out theweighing, moisture determination and the provisional assay inaccordance with internationally accepted practices. Buyer, at itssole expense, shall have the right to be present and/orrepresented at the time of such weighing, moisture determinationand provisional assaying;9.2 Provisional Payment. Provisional payment of ninety (90) percent9.3of the provisional payment value shall be made by Buyer withinthree (3) Business days after the Date of Arrival.
    Weighing, sampling, samplepreparation and determination of moisture content ofConcentrates shall be conducted by Buyer promptly after receiptof Concentrates. All weighing, lotting, sampling, samplepreparation and determination of moisture content ofConcentrates shall be done at Buyer's smelter in accordance withBuyers standard practice procedures in accordance withaccepted industry standard and with reliable modern equipmentand shall be final for settlement purposes.
    Seller, at its soleexpense, shall have the right to be present and/or represented atthe weighing, sampling, sample preparation and determination ofmoisture content. Failure to be present and/or represented at anyweighing, sampling, sample preparation and moisturedetermination shall be deemed to be a waiver of the right only insuch instance;10.2 Sample Lot. A sample lot of Concentrates shall be approximatelyfive hundred (500) Wet Metric Tonnes.
    When thedifference between the assay results of the parties for copper,gold and silver is within the splitting limits designated below, theexact mean of the assays shall be the settlement assay. In casethe variation between the parties assays exceeds the splittinglimits designated below, an umpire shall be selected in rotationfrom the list designated below whose assay shall be final,provided it is not higher or lower than the original assays.
    In case the variation between theparties assays exceeds the splitting limits designated below, anumpire shall be selected in rotation from the list designated inparagraph 11.2 whose assay shall be final, provided it is nothigher or lower than the original assays.
Register : 15-03-2011 — Putus : 22-04-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-44584/PP/M.XI/16/2013
Tanggal 22 April 2013 — Pemohon Banding dan Terbanding
12433
  • Bahwa berdasarkan Technical Assistance Agreement antara Yamaha Corporation Japan (Y PT XXX (YMMA), disebutkan bahwa:Article 4 Supply of components and Materials YCJ shall supply YMMA with components, parts and materials necessary for manufaProducts upon the request of YMMA. The price thereof will be determined at an 11competitive price. Date and method of payment, and method of transportation, and othmatters shall be determined through mutual consultation between the parties hereto;.
    Impor bahanbahan baku dan bahan setengah jadi untuk usahausaha tersebut di atidak mengurangi izin dari yang berwajib;Bahwa berdasarkan Technical Assistance Agreement antara Yamaha Corporation Japan (Y(Pemohon Banding, disebutkan bahwa:Article 4 Supply of components and MaterialsYCJ shall supply YMMA with components, parts and materials necessary for manufacturing tlupon the request of YMMA.
    The price thereof will be determined at an international competitiveand method of payment, and method of transportation, and other relevant matters shall be determirmutual consultation between the parties hereto.bahwa Pemohon Banding telah menyampaikan dokumen Laporan Keuangan periode 31 Maret 200oleh auditor Independen Drs. Thomson E.
Register : 21-09-2012 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put-50163/PP/M.VIII/16/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
11125
  • abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall
    be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address
Register : 21-09-2012 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put-50162/PP/M.VIII/16/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
11022
  • abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall
    be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwathe place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address
Register : 12-07-2017 — Putus : 07-09-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1443 B/PK/PJK/2017
Tanggal 7 September 2017 — DIREKTUR JENDRERAL BEA DAN CUKAI VS PT. INDOCEMENT TUNGGAL PRAKARSA, Tbk;
4026 Berkekuatan Hukum Tetap
  • In cases when a Certificate of Origin (Form D) is rejected bythe customs authority of the importing Member State, thesubject Certificate of Origin (Form D) shall be markedaccordingly in Box 4 and the original Certificate of Origin (FormD) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days. The issuing authority shallbe duly notified of the grounds for the denial of tariff preference;3.
    statement based on the current cost and prices, within a sixmonth timeframe, specified at the date of exportation subject to thefollowing conditions:(a) The request for retroactive check shall be accompanied withthe Certificate of Origin (Form D) concerned and shall specifythe reasons and any additional information suggesting that theparticulars given on the said Certificate of Origin (Form D) maybe inaccurate, unless the retroactive check is requested on arandom basis;(b) The issuing authority receiving
    of the retroactive check, paragraph(c) shall be applied Retroactive checks sebagaimanadisebutkan di atas dilakukan tidak terbatas pada keraguanreceiving authority atas origin criteria yang tercantum dalamForm D.
    company, provided that the goods meet therequirements of Chapter 3 of this Agreement;2) The exporter shall indicate "third country invoicing" and suchinformation as name and country of the company issuing theinvoice in the Certificate of Origin (Form D);b.
    Bahwa berdasarkan Overleaf Note Number 10 Annex 7,Operational Certification Procedure For The Rules Of Originmenyatakan sebagai berikut: Third Country Invoicing: In cases where invoices are issued bya third country, "the Third Country Invoicing" box should beticked () and such information as name and country of thecompany issuing the invoice shall be indicated in box 7;3.
Putus : 08-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1434/B/PK/PJK/2017
Tanggal 8 Agustus 2017 — PT. PERTAMINA (Persero) vs DIREKTUR JENDERAL PAJAK
5028 Berkekuatan Hukum Tetap
  • Putusan Nomor 1434/B/PK/PJK/2017(Virginia Indonesia Company, Total E&P Indonesia,dan Chevron Indonesia Company).Invoice tersebut diterbitkan atas dasar Article 8 danArticle 2 Exhibit A BADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988).Article 8 BADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988): 8.0L As consideration re Plant Oferater foc perfermance of itseSligations under Acticle 4, each of the Preducers shall,subject te the foliawing provisiens of Shis
    Plans Operater and Paid SyProducers an accordance with fhe Acceunting Procedure.Such charges and Payments, shall be subject! to adjustment asPrevided in the Aocounting Precedure. Blant Obperatar shallEranamit a copy of each cash S411 andidebilt note ta theTrustee and Paying AGent (Ss) at the sane time such cash caiL er debit note is transmitted ta Preducers. Gambar IV.
    Article 8 BADAK LNG (BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988):Artice 2 Exhibit ABADAK LNG (BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988): asCash Calls From time to time, as Necessary, Plant Operater shall cash all from Producers; and Preducrs Shall pay or cause. to be Halaman 31 dari 53 halaman.
    Ene Cash call nexeSucceeding the issuance oe the dgebic AGk@ eferred te inSection below shall be reduced By the ameunt of suchcess.EB. To the extent BPracticazble, Plant Operater shail Place thefunds received pursuan: to cash calle in interesgtearningaccounts; ell interest earned thereon Shall be credited toPlant Cperating Cests and Retice of SUCH amounts @hall tedelivered to the Pereducers. Gambar VI.
    BadakNGL Co. atas cash advance jasa pengolahan LNG.Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT(1974): ARTICLE 6Deseussesc=ne ce Worse Koxesreecr=o eocessrro CeanomsS12 Pertermines and the Contractors shall submit to the Trustee 62 FPertamina and the Contesstors shall agree with the Tiqmuefaction (Company on appropriate procedures for the payment of Fumd= Gambar VII. TRUSTEE AND PAYING AGENT AGREEMENT(1974):c.
Putus : 14-08-2017 — Upload : 14-03-2018
Putusan MAHKAMAH AGUNG Nomor 795 K/Pdt.Sus-Arbt/2017
Tanggal 14 Agustus 2017 — PT KALPATARU INVESTAMA VS SING GLOBAL OIL PRODUCTS PTE. LTD
6971054 Berkekuatan Hukum Tetap
  • Terbantah tidak menuntut bunga atas klaim yang diajukan padaSIAC, namun Arbitrator SIAC atas inisiatif sendiri justru menambahbunga atas klaim tersebut terlebih lagi diskresi kewenangan tersebutdidasarkan pada ketentuan hukum lain, bukan hukum yang berlaku diIndonesia sebagaimana disepakati Pembantah dan Terbantah dalamPerjanjian Pengakhiran dimana Pasal 6.1 menyatakan bahwa:This Agreement shall be governed by and construed in accordance withthe laws of the Republic of Indonesia...atau secara bebas
    The procedures of the arbitration shall bein accordance with the rules of the SIAC. The place of arbitration shall beSingapore and the language of arbitration would be English.
    Any awardpassed by the arbitration panel shall be final and binding on the parties;Terjemahan resmi:Suatu sengketa yang tidak dapat diselesaikan secara musyawarahmufakat sesuai ketentuan Pasal 6.2 (a) harus dirujuk kepada dan secarafinal dan menentukan diselesaikan melalui Pusat Arbitrase IntemasionalSingapura ("SIAC") oleh majelis arbitrase yang terdiri dari tiga (3)arbitrator.
    Termination:The Parties hereby agree that as at the Closing Date, the TransactionAgreement shall be terminated and cease to have any force or effect, andthe rights and obligations of the respective Parties shall be extinguished";Terjemahan resmi:"2. PengakhiranPara Pihak dengan ini sepakat bahwa terhitung sejak TanggalPenutupan, PerjanjianPerjanjian Transaksi harus dihentikan dan tidakHalaman 20 dari 43 hal. Put.
    Jelas hal ini bertentangandengan ketentuan dan asas hukum yang berlaku di Republik Indonesiasebagaimana disepakati sebagai pitman hukum oleh Pemohon Kasasi(dahulu Pembanding/Pembantah) dan Termohon Kasasi (dahuluTerbanding/Terbantah) dalam Perjanjian Pengakhiran dimana Pasal 6.1menyatakan bahwa:This Agreement shall be governed by and construed in accordance with thelaws of the Republic of Indonesia....