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Urut Berdasarkan
 
Putus : 06-12-2011 — Upload : 19-03-2015
Putusan MAHKAMAH AGUNG Nomor 496 PK/Pdt/2011
Tanggal 6 Desember 2011 — PT. VINYTEX vs PT. PLN (Persero) DISTRIBUSI JAKARTA RAYA dan TANGERANG CABANG TANGERANG
5624 Berkekuatan Hukum Tetap
  • yangmemeriksa perkara pailit mulai dari tingkat pertamasampai kepada Majelis Tingkat Kasasi dan PeninjauanKembali tidak mempertimbangkan KAHAR danOVERMACHT dimaksud, sehingga putusan mana tidakmempunyai kekuatan hukum dan atau tidak mengikatPemohon Peninjauan kembali dan mempunyai alasancukup untuk dinyatakan batal.Bahwa dalam perkara Pailit salah satu Kreditur yaitu PTPOLYCHEM INDONESIA Tbk dimana Sales Contractgeneral Terms & Condition, pada angka 11 dijelaskanbahwa : Arbitration : Any claim or dispute shall
    be settled amicably betweenthe parties as far as possible, failing which the matter shall be calledfor an arbitration according to the rule of the Badan Arbitrasi NasionalIndonesia (BANI) if settlement can not be reached, the matter shall bebroght to the central Jakarta District Court, to give the finaldecision (Novum PK3 )Sehingga dengan demikian maka penyelesaian hukumnya harus melaluibadan Abitrase.Bahwa keadaan Pailit yang dialami oleh Pemohon PKtidak berlebihan apabila dikatakan sebagai akibat
Register : 23-06-2011 — Putus : 04-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43677/PP/M.X/16/2013
Tanggal 4 Maret 2013 — Pemohon Banding dan Terbanding
11544
  • Bandingmenyatakan halhal sebagai berikut :bahwa Pemohon Banding tidak setuju atas koreksi positif Pajak Masukanterkait Legal Fee sebesar Rp. 14.890.584,00.bahwa atas ketidak setujuan tersebut dapat dijelaskan dan dibuktikan denganbuktibukti yang disampaikan oleh Pemohon Banding dengan rincian sebagaiberikut:e bahwa berdasarkan perjanjian antara Pemohon dengan MMC atasOffshore Operation and Technical Assistance Agreement tertanggal 11Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall
    When reasonably requested byPTSC, MMC shall provide advice and consultations to PTSC .... 2.2.g legal matters, such as contract drafting and review, advice andassistance with defending and prosecuting and settling andcompromising any litigation or claims of liability. bahwa berdasarkan uraian klausal tersebut diatas, MMC memberikandukungan pemberian jasa bantuan operasional dan teknis, khususnya yangberkaitan dengan jasa bantuan hukum/legal kepada Pemohon Banding.Untuk itu, MMC menggunakan konsultan
Register : 02-10-2013 — Putus : 29-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52220/PP/M.VIIB/19/2014
Tanggal 29 April 2014 — Pemohon Banding dan Terbanding
12123
  • countries to be eligible for preferential treatment, therequirement is that either: The products wholly obtained in the exportingMember State as defined in Rule 3 of the ASEANChina Rules of Origin.bahwa berdasarkan Annex 3 Rule 3 Rules of Origin for The ASEANChinaFree Trade Area disebutkan bahwa produk yang yang digolongkan dalamorigin criterion Wholly Obtained harus memenuhi syarat ketentuan Rule 3ROO, sebagai berikut:Rule 3: Wholly Obtained Products:Within the meaning of Rule 2 (a), the following shall
    importir berharap Terbanding dapatmembuktikan secara transparan pembuktiannya dari penerbit Form E tersebutdi atas.bahwa sesuai Appendix I Operational Certification Procedure for the RulesOf Origin, Rule 12 Where the origin of a good is not in doubt, the discoveryof minor discrepancies, between the statements made in a Certificate ofOrigin and those made in the documents submitted to the customs authority ofthe importing party for the purpose of carrying out the formalities forimporting the good shall
Putus : 12-05-2016 — Upload : 08-03-2017
Putusan MAHKAMAH AGUNG Nomor 220 B/Pdt.Sus-Arbt/2016
Tanggal 12 Mei 2016 — 1. BADAN ARBITRASE NASIONAL INDONESIA (BANI) cq Majelis Arbitrase Ad Hoc dalam PCA Nomor AA461, DK VS PT ASURANSI PURNA ARTANUGRAHA, DK
506449 Berkekuatan Hukum Tetap
  • Nomor 220 B/Pdt.SusArbt/2016penyelesaian pekerjaan konstruksi oleh Turut Termohon kepada TurutTermohon II sebagaimana ketentuannya diuraikan di bawah ini:Article 33 Practical Completion:33.133.233.333.433.533.6Handover to Company:The method for progressing towards and managing practicalcompletion shall be in accordance with the provisions of Exhibit B,entitle Scope Of Work and, in particular, Article 16 thereof.
    Thefollowing Articles 33.2 to 33.6 address and detail the formal processto be undertaken to certify practical completion;Notice:Before practical completion, Contractor shall give the companyrepresentative at least seven (7) days written notice of the date onwhich Contractor estimates that the work will reach practicalcompletion;Join Inspection:No earlier than the date nominated by Contractor in its notice givenunder article 33.2 above, company representative and Contractorrepresentative shall jointly
    Company representative will then issue awritten notice to Contractor stating either that;a) Items requiring attention have not been completed, in which casethe provisions of article 33.5 above shall again apply; orb) The work has reached practical completion;Terjemahan Resmi dari Kontrak Konstruksi:Halaman 28 dari 136 hal. Put.
    be conclusive evidence for us in relation to any payment to bemade pursuant to this bond and we shall have neither right nor theobligation to challenge the accuracy or sufficiency of such statement, ;Majelis menyimpulkan bahwa Termohon (ASPAN) telah melepaskan hakdan kewajibannya untuk mempertanyakan atau menuntut bukti ataskebenaran dan kecukupan dari pernyataan Pemohon bahwa Kontraktortelah melakukan tindak wanprestasi.
    Performance Bond shall be handle as a separate issue from thisagreement on the Final Contract Settlement.;Terjemahan bebasnya adalah:1. PT Lekom Maras ("Lekom Maras") dan Salamander Energy (NorthSumatra) LTD ("SENSL") sepakat dan menandatanganiPenyelesaian Akhir Kontrak;2. SENSL akan membayar Lekom Maras selambatlambatnya 30 (tigapuluh) hari setelah SENSL menerima tagihan dari Lekom Maras;3.
Putus : 26-03-2013 — Upload : 06-09-2013
Putusan MAHKAMAH AGUNG Nomor 877 K/Pdt.Sus/2012
Tanggal 26 Maret 2013 — ASTRO NUSANTARA INTERNATIONAL B.V, dkk ; PT. AYUNDA PRIMA MITRA, dkk
13741119 Berkekuatan Hukum Tetap
  • The tribunal order that interest on the Respondents to pay to the Claimants asspecified in paragraph 3 (C) above, shall run from the Tribunals order dated 6October 2009 at rate of 5,33% per annum pursuant to Section 20 of theInternational Arbitration Act (Cap 143A).Terjemahan Resmi Dalam Bahasa Indonesia:a. Memutuskan dalam persidangan pada tanggal 17 September 2009 bahwa kami harusmengkaji biaya dan tidak menunda putusan kami sebagaimana yang diminta PARATERMOHON PT. Ayunda Prima Mitra, PT.
    RI and R2 shall jointly and severally indemnity Ci and 02 for the benefit of 06, 07and C8 in respect of any further losses which may be suffered by 06, 07 and O08 byreason of the breach of RI and R2 of clause 17.6 of the SSA, including such liabilityas the Respondents may establish against 06, 07 or O8 in the Indonesian proceedingsor any replacement proceedings in so far as they relate to the joint ventureagreement.3.
    RI shall not by itself or through any company or person commence or pursue furtheror other proceedings in Indonesia or elsewhere against the Claimants in relation toor in connection with the existence or otherwise of a binding joint venture agreementfor Direct Vision or any financial relief related thereto.4.
    R2 shall forthwith cease to fund the Indonesia proceedings whether directly orindirectly and shall require RI forthwith to discontinue the Indonesia proceedingsTerjemahan Resmi dalam Bahasa Indonesia:PEMBAYARAN GANTI RUGI BERDASARKAN BAGIAN KETIGA DARIKESIMPULAN KAMI, MAJELIS ARBITER MEMUTUS DAN MENETAPKANBAHWA PEMBAYARAN GANTI RUGI HARUS DIBUAT DAN DIBAYARKANSEBAGAI BERIKUT:1.4nNnNKepada C6 (Pemohon VI) RMIO3.333.546 oleh R1 (PT. Ayunda Prima Mitra), R2(PT. First Media, Tbk), dan R3 (PT.
    take place atthe Singapore international Arbitration Centre and the award of arbitrators shall befinal and binding upon the Parties ;Terjemahan resminya.Prosedur Penyelesaian Perkara.
Register : 26-06-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor PUT.52149/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
12127
  • Rule 23, Appendix I, Attachment A, Revised Operational Certification Procedures(OCP) For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall accept aCertificate of Origin (Form E) in cases where the sales invoice isissued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided thatthe product meets the requirements of the Rules of Origin for theACFTA.
    The third party invoice number should be indicated in Box10 of the Certificate of Origin (Form E), the exporter andconsignee must be located in the Parties and the copy of the thirdparty invoice shall be attached to the Certificate of Origin (FormE) when presenting to the Customs Authority of the importingParty.bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 059791 tanggal 13Februari 2013, kedapatan pengisian kolom PIB, antara lain sebagai berikut :Kolom Uraian Nomor Tanggal Ketera15 Invoice
Register : 02-08-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54088/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
13021
  • And The Peoples RepublicOf China, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalam RevisedOperational Certification Procedures (OCP) For The Rules Of Origin Of The AseanChina Free TradeArea;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), and signed bythe 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 supporting documentaryevidence submitted;d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;) Multiple items declared on the same Certificate of Origin (Form E) shall
Register : 15-03-2011 — Putus : 22-04-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-44582/PP/M.XI/16/2013
Tanggal 22 April 2013 — Pemohon Banding dan Terbanding
17119
  • Impor bahanbahan baku dan bahan setengah jadi untuk usahausaha tersebut dengan tidak mengurangi izin dari yang berwajib;Bahwa berdasarkan Technical Assistance Agreement antara Yamaha Corporation Japan (YCJ)Pemohon Banding, disebutkan bahwa:Article 4 Supply of components and MaterialsYCJ shall supply YMMA with components, parts and materials necessary for manufacturing the Iupon the request of YMMA.
    The price thereof will be determined at an international competitivDate and method of payment, and method of transportation, and other relevant matters shall be detthrough mutual consultation between the parties hereto;bahwa Pemohon Banding telah menyampaikan dokumen Laporan Keuangan periode 31 Maret 22008 oleh auditor Independen Drs. Thomson E.
Register : 22-06-2017 — Putus : 01-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1386 B/PK/PJK/2017
Tanggal 1 Agustus 2017 — DIREKTUR JENDERAL PAJAK VS PT. PACTO HOLIDAY TOURS;
6258 Berkekuatan Hukum Tetap
  • Negara Asing (Singapura danAustralia), maka perlu diperhatikan juga Jax Treaty yang berlaku antaraIndonesia dengan Singapura dan Australia, yang mengatur hak pemajakan darimasingmasing negara tersebut;Bahwa berdasarkan Tax Treaty IndonesiaSingapura menyatakan sebagaiberikut:Article 14 (Dependent Personal Services):(1) Subject to the provisions of Articles, 15, 17, 18, 19 and 20, salaries, wagesand other similar remuneration derived by a resident of a Contracting Statein respect of an employment shall
    If the employment isso exercised, such remuneration as is derived there from may be taxed inthat other State;(2) Notwithstanding the provisions of paragraph 1, remuneration derived by aresident of a Contracting State in respect of an employment exercised in theother Contracting State shall be taxable only in the firstmentioned State if:(a) The recipient is present in the other State for a period or periods notexceeding in the aggregate 183 days in the calendar year concerned;(b) The remuneration
    is paid by, or on behalf of, an employer who is aresident of the firstmentioned State; and(c) The remuneration is not borne by a permanent establishment which theemployer has in the other State;(3) Notwithstanding the provisions of paragraphs 1 and 2, remuneration derivedin respect of an employment exercise aboard a ship or aircraft operated ininternational traffic by an enteRprise of a Contracting State shall be taxableonly in that State;Article 15 (Director's Fees);(1) Director's fees and similar
    Gaji/imbalan itu tidak menjadi beban bentuk usaha tetap yang dimilikioleh pemberi kerja di Indonesia;Bahwa berdasarkan Tax Treaty IndonesiaAustralia dinyatakan sebagai berikut:Article 15 (Dependent Personal Services):(1)Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages andother similar remuneration derived by an individual who is a resident of oneof the Contracting States in respect of an employment shall be taxable onlyin that State unless the employment is exercised in the
    If the employment is so exercised, such remuneration as is derivedfrom that exercise may be taxed in that other State;Notwithstanding the provisions of paragraph 1, remuneration derived by anindividual who is a resident of one of the Contracting States in respect of anemployment exercised in the other Contracting State shall be taxable only inthe firstmentioned State if:(a) the recipient is present in that other State for a period or periods notexceeding in the aggregate 120 days in any period of
Register : 28-02-2017 — Putus : 14-06-2017 — Upload : 31-07-2017
Putusan PA SRAGEN Nomor 0421/Pdt.G/2017/PA Sr.
Tanggal 14 Juni 2017 — penggugat-tergugat
70
  • Kitab Madaa Hurriyatuz Zaujaini fith Thalaaq Juz halaman 83:Comet Cuiny clea 9 Gilani gd abt aly Geng il) Shall Gb Ge GU!) plAi play Lia,BLISISa gtr'gall Cemulls Cue g jtal ple aSar oy) cline Sipe) GY Cat co Syme 9 NAbANd!
    Musthafa As Sibai, halaman100:Yog agS.ghery YM) Aaa sts Aly pee Cpe ALE Lace gill g BUREN aes aati Aaa g jl Shall GUCoG pS) Gye AE Ugg) OLS abe ) al fda Glu) GS Lage y Gutlie Qu Elaia) (ddAig Label) dae spy Ata SS Li Lege aly St cage alll del Gull Gale Gay Lagi! Adee!
Author : Yunus Husain (Penulis); M. Nur Solikhin (Tim Peneliti); Rizky Argama (Tim Peneliti), dkk;
Penjelasan Hukum tentang Perampasan Aset Tanpa Pemidanaan dalam Perkara Tindak Pidana Korupsi
692110875
  • Terdapat tiga ruang lingkup yang harus dipenuhi apabila ingin menerapkan perampasan aset tanpa pemidanaan dalam hal perkara tindak pidana korupsi, yakni:a. Tidak terdapat cukup bukti untuk membuktikan unsur-unsur pidana korupsi (putusan bebas tidak ... [Selengkapnya]
  • Civil Forfeituredi Georgia GeorgiaUniform CivilForfeitureProcedure Act(Chapter 6,Title 9 CivilPractice, 2015Georgia Code UndangUndang (Act) 2015 91612(a) In actions in rem, the property which is thesubject of the complaint for forfeiture shall benamed as the defendant. The complaint shall beverified on oath or affirmation by a duly authorizedagent of the state in aq manner consistent with Article5 of Chapter 10 of this title.
    is inadequate to file a petition to the Court 55 for the forfeiture of the asset, in whole or in part, theprosecutor shall inform the Secretarygeneral of suchinadequate evidence so that he may proceed toobtain additional information.The Secretarygeneral shall proceed without delay inresponse to paragraph two and submit additionalevidence for the prosecutor to reconsider.
    Should theprosecutor deem that the evidence is still inadequateto file a petition to the Court for the forfeiture of anasset in whole or in part, the prosecutor shall informthe Secretarygeneral in order to forward the matterto Arbitrary Committee for consideration. TheArbitrary Committee shall deliver the decision withinthirty days as from the date of receipt from theSecretarygeneral.The prosecutor and the Secretarygeneral shall followthe decision of Arbitrary Committee.
    There shall be no more motion against thatindividual in connection with the same asset unlessnew crucial evidence has arisen to convince theCourt to order the forfeiture of that individual assetto the State.When the prosecutor has filed a petition to the 56 Court, the Court shall order to post a notice at theCourt and have it published for two consecutive daysin a local well known newspaper so that individualswho may claim ownership or have a vested interestin the asset can file an objection to the
    Inaddition, the Court shall send a copy of such noticeto the Secretarygeneral to post at the Office and atthe police station where the asset is located. If thereis an evidence of individual who may claimownership or has a vested interest in the asset thenthe Secretarygeneral shall send a notice to thatindividual and inform of his rights.
Putusan Mahkamah Konstitusi
Putusan Mahkamah Konstitusi Nomor 21/PUU-XII/2014 Tahun 2014
58554896
  • Tentang : Pengujian Undang-Undang Nomor 8 Tahun 1981 tentang Hukum Acara Pidana (KUHAP)
  • Anyone who is arrested shall be informed, at the time of arrest, of thereasons for his arrest and shall be promptly informed of any chargesagainst him.3. Anyone arrested or detained on a criminal charge shall be broughtpromptly before a judge or other officer authorized by law to exerciseJudicial power and shall be entitled to trial within a reasonable time or torelease.
    It shall not be the general rule that persons awaiting trial shall bedetained in custody, but release may be subject to guarantees to appearfor trial, at any other stage of the judicial proceedings, and, shouldoccasion arise, for execution of the judgement.4.
    Anyone who is deprived of his liberty by arrest or detention shall beentitled to take proceedings before a court, in order that that court maydecide without delay on the lawfulness of his detention and order hisrelease if the detention is not lawful.5. Anyone who has been the victim of unlawful arrest or detention shall havean enforceable right to compensation..
    No one shall besubjected to arbitrary arrest or detention. No one shall be deprived of hisliberty except on such grounds and in accordance with such procedure asare established by law.(2) Anyone who is arrested shall be informed, at the time of arrest, of thereasons for his arrest and shall be promptly informed of any charges againsthim. Untuk mendapatkan salinan resmi, hubungi K it dan iat Jenderal Konstitusi RepublikJl.
    Merdeka Barat No.6, Jakarta 10110, Telp. (021) 23529000, Fax (021) 3520177, Email: sekretariat@mahkamahkonstitusi.go.id 121(3) Anyone arrested or detained on a criminal charge shall be brought promptlybefore a judge or other officer authorized by law to exercise judicial powerand shall be entitled to trial within a reasonable time or to release.
Register : 10-02-2011 — Putus : 15-03-2012 — Upload : 30-04-2014
Putusan PN JAKARTA SELATAN Nomor 12/Pdt.G/2011/PN.Jkt.Sel.
Tanggal 15 Maret 2012 — PT. PUKUAFU INDAH (PT. PI), M E L A W A N 1. NEWMONT INDONESIA LIMITED (NIL) (DENVER), 2. NUSA TENGGARA MINING CORPORATION (NTMC) (Tokyo),
164112
  • Company (PT NNT) dan asumsi PT Pukuafu Indah atasseluruh kewajiban yang sedang dan akan berjalan di Newmont.e Dalam Pasal 8 ayat 4:No Party hereto shall assign, transfer, encumber, part with possession of grant anypower of attorney over or in any other way directly or Indirectly deal with its Interestin the application for the Contract of Work, any other property subject to this JointVenture or its shareholdings in the PT.
    InterBank Offer Rate from time to time for one hundred and eighty (180)days Eurodollars, which interest will oe calculated with quarterly rests, and from thetime for calculation shall be and be deemed to have been added to and accumulatedwith the outstanding balance of the loan money and shall itself bear interestaccordingly;Teriemahan :Uang pinjaman tersebut akan dikenakan bunga setiap tahunnya sebesar 2% +SIBOR dari waktu ke waktu untuk 180 hari Dollar Eropa, dimana bunga ituakan diperhitungkan
    Indah shall assign such dividends to Newmont accordingly.Indah shall execute security and divinded, assignment documents in the from ofSchedules.
    becomenull and void, and provided, second, that if all required Governmentapprovals to enable NIL/NTMC to complete the transfer of the 3%interest as approved by the Companys shareholders by separateresolution (pursuant to the 2006 divestiture program) is not obtainedby I August 2007, the approval to transfer the 7% interest to PTPukuafu Indah shall become null and void.
    be entitled to withdraw without penalty from the JointVenture upon ten (10) days written notice to that effect to Indahhowever Indah shall not be entitled to withdraw from the JointVenture.Terjemahan:7.1 Hak Para Pihak untuk Menarik DiriNewmont berhak untuk menarik diri dari Perjanjian Joint Ventureini tanpa dikenakan penalti, dengan terlebih dahulu menyampaikanpemberitahuan tertulis sepuluh (10) hari sebelumnya kepada Indah,namun demikian Indah tidak berhak untuk menarik diri dariPerjanjian Joint
Putus : 15-08-2013 — Upload : 22-10-2014
Putusan MAHKAMAH AGUNG Nomor 27/B/PK/PJK/2013
Tanggal 15 Agustus 2013 — PT. BILLABONG INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
5930 Berkekuatan Hukum Tetap
  • Putusan Nomor 27/B/PK/PJK/2013Paragraph 365: "Payments made by the buyer for the right to distribute orresell the imported goods shall not be added to the price actually paid orpayable for the imported goods if such payments are not a condition of thesale for export to the country of importation of the imported goods";Terjemahan: Pembayaran yang dilakukan pembeli atas hak untukmendistribusikan atau menjual kembali barang impor tidak ditambahkanpada harga yang sebenarnya dibayar atau terutang atas
    Oleh karena itu, royalty tidak perluditambahkan pada harga yang sebenarnya dibayar atau seharusnya dibayarsebagaimana yang dimaksud pada Article 8.1 (c)";Commentary on the GAIT Customs Valuation Code, Paragraph 365:"Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payable for .the imported goods if such payments are not a condition of the sale for exportto the country of importation of the imported goods";Terjemahan
    However, the charges for the right to reproduce the importedgoods in the country of importation shall not be added to the price actually paidor payable for the imported goods in determiningthe customs value;2.
    Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payable for theimported goods if such payments are not a condition of the sale for export to thecountry of importation of the imported goods;Adapun terjemahannya adalah sebagai berikut:Pasal 8 Customs Valuation Code:1.
    Putusan Nomor 27/B/PK/PJK/2013for export to Canada and the price paid or payable for thegoods can be determined ...(4) The transaction value of goods shall be determined byascertaining the price paid or payable for the goods when thegoods are sold for export to Canada and adjusting the pricepaid and payable in accordance with subsection (5);(5) The price paid or payable in the sale of goods for export toCanada shall be adjusted;(a) by adding thereto amount, to the extent that each suchamount is not
Register : 09-09-2011 — Putus : 12-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.43219/PP/M.XIII/13/2013
Tanggal 12 Februari 2013 — Pemohon Banding dan Terbanding
15972
  • yangmenentukan kapan kewajiban pemotongan dan pemungutan Pajak Penghasilan harusdilaksanakan adalah mana yang lebih dulu terjadi, saat pembayaran atau saat terutangnyapenghasilan.bahwa berdasarkan ketentuan yang merujuk pada hak pemajakan negara sumber sesuai"article 11 angka 2 huruf a" P3B, mengatur sebagai berikut :However, In the case of Indonesia, such interest arising in Indonesia may be taxed inIndonesia according to the laws of Indonesia, but if the beneficial owner of the interest, thetax so charged shall
    In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesia according to the lawsof Indonesia, but if the recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount of the interest";(b). In the case of Thailand,such interest arising in Thailand may be taxed in Thailand but the tax so chargedshall not exceed(1) 10 percent ...etc.;(2) in other case : 25 percent .. etc.
Putus : 19-07-2016 — Upload : 14-02-2017
Putusan MAHKAMAH AGUNG Nomor 885 K/Pdt/2016
Tanggal 19 Juli 2016 —
6037 Berkekuatan Hukum Tetap
  • Klausula yang relevan dengan gugatan ini yang terdapat dalam keduakontrak tersebut adalah bahwa apabila terjadi/timbul demurrage ataubiaya waktu tunggu kapal di pelabuhan muat sebagai akibatketerlambatan pihak penjual menyiapkan barang, maka pihak penjual(dalam hal ini Turut Tergugat) yang harus menanggung biaya tersebut,sebagaimana dimaksud dalam Pasal 8 Kontrak 02 dan Kontrak 03.Pasal 8.07 Kontrak 02 berbunyi:"in the event that the Seller fails to meet the guaranteed averageloading rate, the Seller shall
    In theevent that the seller loads the Shipment at a rate in excess of theguaranteed loading rate, the Buyer shall reimburse the Seller fordespatch.
    The rate of demurrage and despatch shall be advised by theBuyer at the time of vessel nomination";Terjemahannya sebagai berikut:"dalam suatu keadaan pihak Penjual gagal untuk memenuhi rataratajumlah kKemampuan peralatan kapal untuk memuat barang (batubara)sebagaimana yang. diperjanjikan, maka pihak Penjual harusmemberikan penggantian kepada pihak Pembeli atas timbulnya biayatunggu kapal.
    Biaya waktu tunggu kapal dan kelebihan pengiriman harusdisampaikan oleh pihak Pembeli pada saat memberikan informasimengenai nominasi kapal";Pasal 8.07 Kontrak 03 berbunyi:"in the event that the seller fails to meet the guaranteed average loadingrate, the Seller shall reimburse the Buyer for demurrage. In the eventthat the seller loads the Shipment at a rate in excess of the guaranteedloading rate, the Buyer shall reimburse the Seller for despatch.
    The rateof demurrage and despatch shall be advised by the Buyer at the time ofvessel nomination";Halaman 4 dari 36 Hal. Put. Nomor 885 K/Pdt/2016Terjemahannya sebagai berikut:"dalam suatu keadaan pihak Penjual gagal untuk memenuhi rataratajumlah kKemampuan peralatan kapal untuk memuat barang (batubara)sebagaimana yang diperjanjikan, maka pihak Penjual harusmemberikan penggantian kepada pihak Pembeli atas timbulnya biayatunggu kapal.
Register : 15-07-2019 — Putus : 07-08-2019 — Upload : 09-08-2019
Putusan PT SEMARANG Nomor 385/PDT/2019/PT SMG
Tanggal 7 Agustus 2019 — Pembanding/Penggugat I : Ngabedan Diwakili Oleh : Ngabedan
Terbanding/Tergugat I : Kepala Koperasi Unit Desa KUD Sri Waluyaning Tani
Terbanding/Tergugat II : Kepala Kantor Pertanahan Kabupaten Kebumen
Turut Terbanding/Penggugat II : Towiyah
Turut Terbanding/Penggugat III : Yugi Woro Ariyani
Turut Terbanding/Penggugat IV : Yoga Wahyu Sasono
Turut Terbanding/Penggugat V : Irwan Danu Cahyana
Turut Terbanding/Penggugat VI : Suparno
Turut Terbanding/Penggugat VII : Sulastri
Turut Terbanding/Penggugat VIII : Muntiani
Turut Terbanding/Penggugat IX : Achmad Sudono
14088
  • Hal ini dapat dilinat padaPasal 1 mengenai Definitions (Definisi), halaman 31, paragraph ke2Perjanjian Kredit Sindikasi No. 159 (vide Bukti P1) yang berbunyisebagai berikut:"Scheduled Completion Date: means the date that Project Completionis required to occur pursuant to this Agreement, which date shall benot later than the 31st (thirty first) day of December 1996 (onethousand nine hundred and ninety six), unless the Majority Lendersotherwise agree in writing.Dengan terjemahan dalam Bahasa Indonesia
    Raya BekasiKm. 28, Medan Satria Village, Bekasi, West Java, hereinafter referredto as "Defendant III";(Defendant , Defendant Il and Defendant Ill shall be hereinafterreferred to as "Defendants");he substance of the case and arguments in this present civil case areas follows:1. Whereas on 19th December 1994 Defendant I, for the time being havingthe name PT.
    This is in line with the stipulation of Article 613of the Criminal Code of Civil, which states as follows:"Credits transfer on the name and other intangible materials, shall beconducted by way of an authentic deed or in private, by which rightsover the materials are transferred to other persons.Such transfer for the debtors shall not cause any harm, but otherwiseafter such transfer is notified to him, or in writing approved andacknowledged."
    Transferring of each credits with a transmittal letter, shall be conductedby submitting of the letter; transferring of each receivable with anappointment letter, shall be conducted by submitting the letter andsupported by an endorsement. "7. Whereas therefore the entire payment obligations of Defendant toHSBC, PT. Bank Dharmala, and PT. Bank Niaga are obliged to befulfilled by Defendant to Plaintiff based on the credit assignmentagreement (cessie) as mentioned above (see Exhibit P1 to P5).8.
    Construction planning business shall provide planning servicesupply which consists of a series of activities or parts from thoseHalaman 19, Putusan No. 385/Pdt/2016/PT SMG16.17.activities through the preparation of contract document ofconstruction works." Construction implementation service shall provide implementationservice in construction works or parts of those activities starts frompreparation of a field through final submission of the constructionwork."
Putus : 10-03-2014 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 763/B/PK/PJK/2013
Tanggal 10 Maret 2014 — PT. HYUNDAI INDONESIA MOTOR VS DIREKTUR JENDERAL PAJAK
5238 Berkekuatan Hukum Tetap
  • DELETION COMPENSATION; RUNNING ROYALTY"As consideration for the reduction of income to be received by HMC as a result of permitting HIM to perform the Deletion and Local Manufacturingreferred to in Article 2 hereof, HIM shall pay to MC the followng amounts:5.1. Deletion Compensation 5.1.1.
    A Deletion Compensation in the emount of six Million andFive hundred Thousand United States Dollars (US$6,500,000)which shall be paid partially wthin 4 (four) years after thisAgreement is made and entered into;5.1.2 The parties agree that such payment wil be transferred toHMC through Hyundai Corporation, or such other party asdesignated by HMC.5.2 Running RoyaltyRunning Royalty of One Hundred twenty Dollars (US$ 120) shall bepaid by HIM with respect to each and every licensed Vehiclemanufactured
Putus : 20-07-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1280 B/PK/PJK/2017
Tanggal 20 Juli 2017 — DIREKTUR JENDERAL PAJAK VS PT. CHEVRON PACIFIC INDONESIA
169102 Berkekuatan Hukum Tetap
  • ;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundredand twenty (120) days after the end of each Calendar Year, ofdocumentary proof in accordance with the Indonesian fiscal lawsthat liability for the above mentioned taxes has been satisfied,Halaman 11 dari 45 halaman.
    Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi HasilBlok Rokan Antara Perusahaan Pertambangan Minyak dan GasBumi Negara (PERTAMINA) dan Pemohon Banding, dinyatakansebagai berikut:"PERTAMINA shall:(a)(b) Except with respect to CONTRACTOR's obligation to paythe Income Tax Including final tax on profits after taxdeduction as set forth at subsection 1.2(r) of this Section IV.assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax,import and export duties
    ,;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged topay directly, PERTAMINA shall reimburse it only out of itsHalaman 14 dari 45 halaman.
    Overhead AllocationGeneral and Administrative cost, other thcm direct charges,allocable to this opration should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly. The method selected must be approvedby PERTAMINA, and such approval can be reviewedperiodicallyby PERTAMINA and the CONTRACTOR.
    Laws and Regulations, yang antara lain mengaturbahwa:2.1 The laws of the Republis of Indonesia shall apply to this Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall(b) furnish all technical aid, including foreignpersonnel, required for the performance oftheWork Program, payment whereof requires ForeignExchange;(c) furnish such other Funds for the performance ofthe Work Program that required payment inForeign Exchange, including payment to foreignthird parties who perform
Upload : 23-08-2011
Putusan MAHKAMAH AGUNG Nomor 964 K/PDT.SUS/2010
PT. BALI TURTLE ISLAND DEVELOPMENT (PT. BTID); PENTA OCEAN CONTRUCTION CO.LTD., DKK.
164130 Berkekuatan Hukum Tetap
  • The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wishes so to continuethe Project, POC shall complete the Contract Works, until allphases of work provided in the Contract are completed andsecured, as contemplated in the Contract, upon terms andconditions (including the payment schedule of the abovefigures) to be finalized by the Parties at such time, whichterms and conditions shall be as nearly approximate those ofthe original contract as economic, political
    However if until 1S' Nopember 2000, BTID still have notresumed e Project, the Parties shall discuss and agree onthe further extension of suspension period, or termination ofthe Contract on terms and conditions acceptable to bothparties" ;Terjemahan adalah sebagai berikut :Selanjutnya para pihak juga menyetujui bahwa jumlah di atasdianggap benar dan dapat dibayar dengan persyaratan berikut :1)Para pihak telah menyetuui bahwa konirak diasumsikan untukditunda sementara waktu mulai tanggal 30 September
    and physicalcircumstances at such time shall permit ;.
    However if until 15* November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties ;Terjemahan adalah sebagai berikut :Selanjutnya para pihak juga menyetujui bahwa jumlah di atasdianggap benar dan DAPAT DIBAYAR dengan persyaratanberikut :1)Para pihak telah menyetujui bahwa kontrak diasumsikan untukditunda sementara waktu mulai tanggal 30 September