Prinsip akuntansi yang berlaku Secara umum UU No. 6 Tahun 1983 beserta Pasal 13 (13) (iv) Kontrak Karya mengatur secara khususperubahannya tentang Ketentuan Umum dan bahwa /n determining the Companys net taxable income,Tata Cara Perpajakan (UU KUP) tidak sound, consistent and generally accepted accountingmengatur prinsip akuntansi yang dapat principle used in the Mining Industry shall be employed,diterapkan dalam menyelenggarakan provided ....pembukuan kecuali bahwa Pasal 28 ayat (4)mengatur bahwa

OperatingExpenses shall include, among other things (antara lain), the following amounts: ... (J) Amounts for handling,loading, storing, transporting and shipping, other delivery costs (including insurance). ...Dalam Bahasa Indonesia, ketentuan tersebut diartikan sebagai Biaya operasi dalam tahun manapun berartijumlah yang dikurangkan dari penerimaan untuk semua jumlah pengeluran yang diakibatkan oleh Pengusahaandalam tahun tersebut.

Kontrak Karya mendefinisikanPenghasilan Kotor dengan pernyataan Gross Income means all amounts,other than exempt income defined under the laws and regulations in effect onthe date of the singing of this Agreement, paid to or accrued by the Company,including: (a) the gross proceeds received or accrued from the sale of theProduct F.O.B. point of shipment in Indonesia on the basis described inArticle 11 of this Agreement...Bahwa selanjutnya Pasal 11 ayat (2) Kontrak Karya mengatur bahwaThe Company shall

deliver each shipment of Concentrates CIFConcentrates (Incoterms 2000 / Latest Edition) to one (1) Port of Dischargedesignated by each Buyer pursuant to Section X.X, unless analternate port is determined as provided in Section X.X, withdischarge risk and expense as well as any inland freight for Buyer'saccount.CIF Article 7 Insurance Seller shall obtain and pay for ocean marine cargo insurance oneach cargo of Concentrates sold hereunder.CFR Article 5 Delivery of Seller shall deliver each shipment

of Concentrates CFRConcentrates (Incoterms 2000) to one (1) Port of Discharge designated by eachBuyer pursuant to Section X.X, unless an alternate port isdetermined as provided in Section X.X, with discharge risk andexpense as well as any inland freight for Buyers account.CFR Article 7 Insurance Buyer shall obtain and pay for ocean marine cargo insurance oneach cargo of Concentrates sold hereunder.CIF/CFR Article 5 Title and Risk Title and all risks of loss shall pass to Buyer as cargoof Loss progressively

Perjanjian Royalti tertanggal 24 Desember 1990: Article 2Paragraph 2.02;Licensee Acknowledges Licensor's Ownership:By means of this Agreement, Licensee acknowledges thatLicensor is the originator and owner of Products and Parts,whether patented or otherwise, as well as the correspondingLicensed Information, and all Industrial Property Rights to Productsand Parts and Licensed Information shall remain the Licensor'sProperty and Licensee shall, under no circumstances, use suchLicensed Information, or

manufacture, assemble, use or sellProducts and/or Parts in the Territory or induce anyone else to doso, except as may be permitted by this Agreement;Article 1 Paragraph 1.05 Licensor 's Industrial Property Rights"Licensor 's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly

of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information"defined:"Licensed Information" shall mean any and all technical,commercial and scientific information, including, but not limited to,knowhow, designs, drawings, standards, processes, formulas,specifications, trade secrets and other data (whether patented,Halaman 9 dari 82 Halaman.

Perjanjian Royalti tertanggal 24 Desember 1990:Article 2 Paragraph 2.02 Licensee Acknowledges Licensor'sOwnershipBy means of this Agreement, Licensee acknowledges thatLicensor is the originator and owner of Products and Parts,whether patented or otherwise, as well as the correspondingLicensed Information, and all Industrial Property Rights to Productsand Parts and Licensed Information shall remain the Licensor'sProperty and Licensee shall, under no circumstances, use suchLicensed Information, or

Putusan Nomor 1400/B/PK/PJK/2017Article 1 Paragraph 1.05 Licensor's Industrial Property Rights:"Licensor's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information" defined;"Licensed Information" shall mean any and

:Bahwa poin 14 huruf (a) dan huruf (b) Facility Agreement, menyebutkan:Event of DefaultThe Facilities or any part thereof for the time being outstanding and unpaidtogether with interest hereon and all other money shall immeditely become dueHal. 4 dari 28 hal. Put.

No. 868 K/Pdt.Sus/2010and payable and the Security in favor of the Bank shall become immediatelyenforceable and exercisable by the Bank without further demand or notice in anyof the following events (anEvent of Default):Faiture to pay(a) if the Borrower or any guarantor fail to pay to the Bank on due dates anyamounts payable under this Facility Agreement or under any agreement orarrangement with the Bank;(b) If the Borrower or any guarantor fail to pay on the due any amounts payableby the Borrower

Bahwa poin 13 huruf (a) dan huruf (b) Facility Agreement 09,menyebutkan:Event of DefaultThe Facilities or any part thereof for the time being outstanding and unpaidtogether with interest hereon and all other money shall immediately become dueand payable and the Security in favor of the Bank shall become immediatelyenforceable and exercisable by the Bank without further demand or notice in anyof the following events (an of Default);Failure to pay(a) if the Borrower fails to pay to the Bank on due

If, under the Lease, Lessee is required to pay a Deposit, theremaining provisions of this clause shall apply. Lessee agreesthat Lessor shall be entitled to commingle the Deposit withLessors general or other funds, Lessor will not hold any suchfunds as agent or on trust for Lessee or in any similarfiduciary capacity and Lessees right to a refund of theDeposit amount is limited as set out in the Lease.b.

If Lessee fails to comply with any provision of the Lease orthe Other Agreements, or any Default shall have occurredand be continuing, in addition to all rights and remediesaccorded to Lessor elsewhere in the Lease or under Law inrespect of the Deposit, Lessor may immediately or at any timethereafter, without prior notice to Lessee, apply all or part ofthe Deposit in or towards the payment or discharge of anymatured obligation owed by Lessee or any Lessee Affiliateunder the Lease or the Other Agreements

If Lessor exercises the rights described in Clause 5.13(b)above, Lessee shall, following a demand in writing fromLessor, immediately restore the Deposit to the level at whichit stood immediately prior to such exercise. Atau dalam terjemahan bahasa Indonesianya:(a) Apabila, berdasarkan Perjanjian Sewa ini, Penyewadiharuskan membayar Deposit, maka akan berlakuketentuanketentuan berikut dari Klausa ini.

Dimana didalam Contract of Carriage // Kontrak Pengangkutan pada Klausul 5.1, menyatakansebagai berikut:5.1 Where the Carriage is PorttoPort, then the liability (ifany) of the Carrier for loss of or damage to the Goodsoccurring between the time of loading at the Port of Loadingand the time of discharge at the Port of Discharge shall bedetermined in accordance with any national law making theHague Rules compulsorily applicable to this bill of lading(which will be US COGSA for shipments to or from

Bahwa mengingat kerugian inibersifat idiil serta relatif, mohon kiranya demi hukum dan keadilanditetapkan sebesar Rp. 2.000.000.000,00 (dua milyar rupiah),dimana ganti rugi immaterial tersebut harus dibayarkan olehTERGUGAT REKONPENSI/PENGGUGAT KONPENSI dengan seketika dansekaligus.Bahwa merujuk ketentuan B/L No.: MCC828480, dengan Klausul22.2 dan Klausul 22.3, menyatakan sebagai berikut:Klausul 22.2:The Merchant shall take delivery of the Goods wthin the timeprovided for in the Carners applicable

Suchstorage shall constitute due delivery hereunder, and thereuponall liability whatsoever of the Carrier in respect of the Goods orthat part thereof shall cease and the costs of such storage shallforthwith upon demand be paid by the Merchant to the Carrier.

Pasal 16 huruf (a), (b) dan (c) dariConvention tersebut menyebutkan :States Parties shall take all appropriate measures to eliminatediscrimination against women in all matters relating to marriageand family relations and in particular shall ensure, on a basis ofequality of men and women:(a) The same right to enter into marriage;(b)The same right freely to choose a spouse and to enter intomarriage only with their free and full consent;Hal. 15 dari 18 hal. Ptsn.

plas BMI cur Cy laai shall cura ilplo ax gay Led Wlai Vy dhe Gury mod Ata Jl elybygo yo pat Toy WY JIp oiwl olive yl pS ule rolcured!

Pasal 116 huruf f Kompilasi Hukum Islam, dan dengan mengacu padaPasal 119 ayat (2) huruf c Kompilasi Hukum Islam, karenanya Majelis Hakimberpendapat bahwa gugatan Penggugat patut dikabulkan dengan menjatuhkantalak satu bain shugra Tergugat terhadap Penggugat ;Menimbang, bahwa terhadap perceraian dengan jenis talak bain shugra,bersesuaian dengan kitab Ahkamu alQuran juz halaman 148 yang dijadikansebagai pendapat Majelis Hakim dalam putusan ini, sebagai berikut :15 4S> Gd Shall ails GilApabila Hakim

disetorkan telahdiakui oleh Bank dan Surat Setoran Pajak juga merupakan Faktur PajakStandar, maka seharusnya Surat Setoran Pajak tersebut adalah sah danvalid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPT MasaPajak Pertambahan Nilai Pemohon Banding;bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2dari "Offshore Operation and Technical Assistance Agreement" antaraPemohon Banding dengan Mitsubishi Materials Corporation ("MMC")tertanggal 11 Desember 1996 disebutkan bahwa:eee MMC shall

MMC's services shall beperformed in Japan or elsewhere outside of the Republic Indonesia;bahwa berdasarkan Section 4 dari Agreement tersebut dinyatakanbahwa:.MMC shall send to PT Smelting an invoice for any of the followingincurred in the prior month.. a) the support fee, b) expenses that arereimbursable by PT Smelting to MMC pursuant to this agreement,Halaman 5 dari 23 halaman.

Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia Article 7 dinyatakan sebagai berikut: Theprofits of an enterprise of a Contracting State shall be taxable only in that State unless theenterprise carries on business in the other Contracting State through a permanentestablishment situated therein, sehingga Majelis

Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia/Singapura Article 7 dinyatakan sebagaiberikut: The profits of an enterprise of a Contracting State shall be taxable only in that Stateunless the enterprise carries on business in the other Contracting State through apermanent establishment situated therein, sehingga

TERBANTAHtidak menuntut bunga atas klaim yang diajukan pada SIAC, namun Arbitrator SIACatas inisiatif sendiri justru menambah bunga atas klaim tersebut Terlebih lagidiskresi kewenangan tersebut DIDASARKAN PADA KETENTUAN HUKUM LAIN,BUKAN HUKUM YANG BERLAKU DI INDONESIA sebagaimana disepakatiPEMBANTAH dan TERBANTAH dalam Perjanjian Pengakhiran dimana Pasal 6.1menyatakan bahwa:This Agreement shall be governed by and construed in accordance with the laws ofthe Republic of Indonesia...

Adapun berikut Terbantah kutip isi Pasal 6.2 huruf (b) dimaksud:Any Dispute that cannot be settled amicably in accordance withArticle 62 (a) shall be referred to and finally and conclusively resolvedthrough Singapore International Arbitration Centre ( SIAC") by thearbitration panel consisting of three (3) arbitrators. The procedures ofthe arbitration shall be in accordance with the rules of the SIAC. Theplace of arbitration shall be Singapore and the language of arbitrationwould be English.

Any award passed by the arbitration panel shall befinal and binding on the parties."Teriemahan resmi:Suatu sengketa yang tidak dapat diselesaikan secara musyawarahmufakat sesuai ketentuan Pasal 6.2 (a) harus dirujuk kepada dansecara final dan menentukan diselesaikan melalui Pusat ArbitraseIntemasional Singapura ("SIAC") oleh majelis arbitrase yang terdiridari tiga (3) arbitrator.

TerminationThe Parties hereby agree that as at the Closing Date, the TransactionAgreement shall be terminated and cease to have any force or effect,and the rights and obligations of the respective Parties shall beextinguished"Terjemahan resmi:"2. PengakhiranPara Pihak dengan ini sepakat bahwa terhitung sejak TanggalPenutupan, PerjanjianPerjanjian Transaksi harus dihentikan dan tidaklagi berlaku atau mengikat, dan hakhak dan kewajibankewajiban darimasingmasing Para Pihak akan berakhir.23.

Hal tersebut sebagaimanadiatur dalam ketentuan Klausula 5 ayat (2) Bill of Lading (BIL), yangmenyatakan:For the purposes and subject to the provisions of this Bill ofLading, the Carrier shall be responsible for the act and ommisionsof any person of whose services he makes use for theperformance of the Contract evidenced by this Bill of Lading, ...Hal 9 Putusan No. 719/PDT/2020/PT.DKI(Untuk tujuan dan berkenaan pada ketentuanketentuan dalam Billof Lading ini, Pengangkut bertanggung jawab atas tindakan

untukpelaksanaan Kontrak yang dibuktikan dengan Bill of Lading ini, ...)Ketentuan tersebut di atas, diperkuat pula dengan ketentuan Klausula14 ayat (1) Bill of Lading (B/L), yang menyatakan:Any person or vessel whatsoever, including but not limited to, theCarriers servants or agents, any independent contractor or hisservants or agents, and all others by whom the whole or any partof the contract evidenced by this Bill of Lading, whether directly orondirectly, is procured, performed or undertaken, shall

have thebenefit of all provisions in this Bill of Lading benefiting the Carrieras if such provisions were expressly for his benefit and in enteringinto this contract the Carrier to extent of these provisions, does sonot only on his own behalf but also as agent or trustee for suchpersons and vessels and such persons and vessels shall to thisextent be or be deemed to parties to this contract.

ISSUANCE OF THIS BILL OF LADING(3) When issued on a Port to Port Basis, the responsibilityof the Carrier is limited to that part of the Carriage from andduring loading onto the vessel up to and during dischargefrom the vessel and the Carrier shall not be liable for anyloss or damage whatsoever in respect of the Goods or forany other matter arising during any other part of theCarriage even though charges for the whole Carriage havebeen charged by the Carrier...(3) = Ketika dikeluarkan atas dasar dari

EXTENT OF LIABILITY(2) The Carrier shall, however, be relieved of liability forany loss or damage if such loss or damage was caused by(a) an act or omission of the Merchant, or personother than the Carrier acting on behalf of the Merchantor from whom the Carrier took the Goods in charge;(2) Namun, Pengangkut harus dibebaskan dari tanggungJawab atas kehilangan atau kerusakan jika kehilangan ataukerusakan tersebut disebabkan olehHal 25 Putusan No. 719/PDT/2020/PT.DKI(a) suatu tindakan atau kelalaian

Musthafa As Sibaidalam kitab A/Maratu Bainal Fighi wal Qanun halaman 100 yang diambil alihsebagai pendapat Pengadilan Tinggi Agama sebagai berikut;aul OS Lagey Gretlile Gu Eleial a SY s EIN, GAM ae aL Aes ill Shall GuCEI SM Gee Gy Aap 9 NAS all ei Gh ad ye Ald Led! GUS Iya julHim. 4 dari 6 him. Put. No.5/Pdt.G/2015/PTA.JKSesungguhnya kehidupan suami istri tidak akan tegak dengan adanyaperpecahan dan pertentangan, dan tidak ada kebaikannya mengumpulkan duaOrang yang saling membenci.

IF ANY DISPUTE OR DIFFERENCE ARISESin connection with thisAddendum II, the transactions contemplated by it, its validity or termination (aDispute) the Parties shall settle the Dispute within 14 days of a writtenrequest from one party to the other Parties, to meet in a good faith effort toresolve the Dispute.

LFTHE DISPUTE IS NOT RESOLVED AT THATMEETING IT SHALL BE REFERRED TO AND FINALLY RESOLVED BY Halaman 7 dari 36 Putusan Perdata Gugatan Nomor 22/Pdt.G/2013/PN.MtwARBITRATION IN JAKARTA, INDONESIA IN ACCORDANCE WITH THEARBITRATION RULES OF THE BADAN ARBITRASE NASIONALINDONESIA (BANT) for the time being in force, which rules are deemed to be incorporated by reference in this clause. The tribunal shall consist of threearbitrators.

The language of the arbitration shall bein EnglishTerjemahan:11, APABILA TERJADI PERSELISIHAN ATAU PERBEDAAN DALAMBENTUK APAPUN YANG TIMBUL akibat Addendum II ini, transaksiberdasarkan Perjanjian ini keabsahannya atau pengakhirannya(Perselisihan), Para Pihak akan menyelesaikan perselisihan, dalam waktut14 hari sejak permintaan tertulis dari salah satu pihak kepada pihak lainnyauntuk bertemu dan menyelesaikan perselisihan dengan upaya yang beritikadbatik untuk menyelesaikan Perselisihan tersebut.

Agabi/a kurangsatv di antarasyarafvanatuiuhtersebut,makagugur/Bhhak had/anahbayisiMu;Bahwamenuruthadits Nabi dari Abdullah bin 'Amr yang diriwavatkanoleh Ahmad, Abu Daud, Baihaqi dan disahkan oleh Hakimmenyatakansebagaiberikut :og at) 4 elias At ot gelyn Al ig yam y cle y al giles CAS fia coil ob alt J guy Ly ONS ai pal Gt pas cys abl ase cylsgl gif g dente Sl paSi al Le de Gal Coif Mab cgi Ae fey AD dole g Shall 5 dealtArtinya :Sesungguhnyaswranqpwempuanberkatakepada Nabi:weYaRasu/ A//ah sesunggghnyaanaksayainiperutsaya

HikmahantoJuwana, SH, LL.M, Ph.D sebagai berikut:1) Bahwa di dalam huruf a article 92 Konvensi Chicago1944, disebutkan this convention shall be open foradherence by members of the united nations and stateswith then, and states which remained neutral during thepresent world conflict kemudian di huruf b disebutkanadherence shall be effected by a notification addressedto the government of the United States of America andshall take effect as from the thirtieth day from the receiptof the notification

by the government of the United Statesof America, which shall notify all the contracting states.Negara Republik Indonesia melalui Kedutaan RepublikIndonesia Serikat untuk Amerika Serikat telahmengirimkan notifikasi tanggal 26 April 1950 dan telahditerima pemerintah Amerika Serikat tanggal 27 April1950, sehingga sesuai ketentuan article 92 maka NegaraRepublik Indonesia telah menjadi anggota ICAO danketentuanketentuan yang terdapat di dalam KonvensiChicago 1944 beserta annexesnya mengikat NegaraRepublik

Article 24 (a)) that fuel and lubricating oils onboard an aircraft of a Contracting State on arrival in theterritory of another Contracting State and retained onboard on leaving the territory of that State shall beexempt from customs duty, inspection fees or similarnational or local duties and charges.

Putusan Nomor 1133/B/PK/PJK/2014negara anggota yang melintasi yurisdiksi negara anggotalainnya.Bahwa dalam angka 2 huruf a, Council Resolution OnTaxation Of Internasional Air Transport disebutkan Withrespect to the taxation of income of internasional airtransport enterprises and taxation of aircraft and othermoveable property, each Contracting State shall, to thefullest possible extent, grant reciprocally, kemudian diangka 3 disebutkan With respect to taxes on the sale anduse of internasional air

yangmerupakan Active/Bussines Income bagi Grundfos Pumps Pte Ltd, Singapore, sedangkanpengeluaran terkait nilai sebesar Rp8.428.031.342,00 dapat diyakini merupakanpengeluaran terkait pelaksanaan Licence Agreement Fee (Royalty) dan ManagementService Fee yang dibayarkan ke Grundfos Management Denmark yang merupakan PassiveIncome;bahwa Pasal 7 ayat (1) Persetujuan Penghindaran Pajak Berganda (P3B) antara RepublikIndonesia dengan Singapura, menyatakan : The profits of an enterprise of a ContractingState shall

Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall beapplied each Year consistenly. The method selected must beapproved by PERTAMINA, and such approval can bereviewed periodically by PERTAMINA and theCONTRACTOR."

Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly.

Putusan Nomor 13/B/PK/PJK/20173.9.of the same kinds as those effected, through the permanentestablishment;Pasal 8 ayat (8):In the determination of the business profits of a permanentestablishment, there shall be allowed as deductionsexpenses which are reasonably connected with such profits,including executive and general administrative expenses,whether incurred in the Contracting State in which thepermanent establishment is situated or elsewhere.

However,no such deduction shall be allowed in respect of amounts, ifany, paid (otherwise than towards reimbursement of actualexpenses) by the permanent establishment to the head officeof the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the useof patents or other rights, or by way of commission forspecific services performed or for management, or by way ofinterest on moneys lent to the permanent establishment.Likewise, no account shall be

Singapura berkaitan dengan pengurusanboard dan lodging karyawan Termohon Peninjauan Kembali(semula Pemohon Banding) di Singapura, pengurusanground handling pesawat di Singapura merupakanpenghasilan bagi pihak luar negeri yaitu Chevron OverseasServices Limited sehingga harus dipotong PPh Pasal 26;3.13.Bahwaterkait Overhead Allocation General andAdministrative cost, other than direct charges, allocable tothis operation should be determined by a detailed study, andthe method determined by such study shall

Pasal 13 dari NonExclusive Distributor Agreement tertanggal 7 Oktober 2011("Perjanjian Distributor") menyebutkan :"All disputes arising or in connection with this Agreement shall be exclusivelyand finally settled under the Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by one arbitrator appointed in accordancewith the said Rules. The place of arbitration shall be Singapore."

This Agreement shall become effective upon execution by Carl Zeiss andthe Distributor as of 1 October 2011 and shall remain in effect until 30September 2012, unless terminated in accordance with the otherprovisions of this Article 9. Thereupon, this Agreement may be renewablefor a period of twelve (12) months each time subject to agreement by bothparties."

Kemudian, Pasal 5.3 Perjanjian Distribusi juga menyebutkan :"Except as otherwise provided in Article 1.2, the following shall apply: CarlZeiss shall supply Products for sale by Distributor within the Territory tocustomers belonging to the Industry. Notwithstanding the foregoing, in theevent that any third parties should deliver Products into the Territory, theDistributor shall have no claims or rights in connection therewith."

Kami mensomir Penggugatuntuk membuktikan dalihnya.Pada kenyataannya, Perjanjian Distribusi antaraTergugat dan Penggugat telah habis masa berlakunya sejak tanggal 30 September 2012, sebagaimanadiatur dalam Pasal 9.1 Perjanjian Distributor.Pasal 9.1 Perjanjian Distributor menyebutkan :" This Agreement shall become effective upon execution by Carl Zeiss andthe Distributor as of 1 October 2011 and shall remain in effect until 30September 2012, unless terminated in accordance with the otherprovisions

Pasal11 Perjanjian Distributor dengan tegas menyatakan bahwa :"The Distributor shall not have any right to assert any claim on the grounds of termination ofthis Agreement."Terjemahannya :"Distributor tidak memiliki hak apapun untuk mengajukan tuntutan apapun dengan dasar pemutusan Perjanjian ini" 73.

tidak pernahmelarang Tergugat Rekonvensi untuk datang menjenguk anakanak tersebut,sebagaimana tersebut dalam bagian tentang duduk perkara, sedangkan syaratsyarat hadanahtelah tegak dan terpenuhi dalam diri Penggugat Rekonvensi,oleh karenanya berdasarkan pertimbanganpertimbangan tersebut di atas,maka Majelis Hakim berpendapat hanya semata demi kemaslahatan,kenyamanan batin, dan kebaikan masa depan anak,serta untukmengedepankan prinsip kepentingan terbaik bagi anak (the best interests of thechild shall

dan Tergugat Rekonvensi bernama Maulia NatasyaPutri binti Eko Margiyanto, lahir pada tanggal 15 Juni 2000, danSalsabilaMutiara Ramadhani binti Eko Margiyanto, lahir pada tanggal 28 Oktober 2005,sementara dengan perceraian ini antara Penggugat Rekonvensi dan TergugatRekonvensi tidak mungkin lagi akan hidup bersama dalam satu atap sebagaisuami istri untuk mengasuh anakanaka quo, maka demi kemaslahatan anakdan untuk mengedepankan prinsip kepentingan terbaik bagi anak (the bestinterests of the child shall

Banding tidak menerapkan PPN pada alokasi biaya antaraPSC dan afiliasi berdasarkan fakta bahwa pembayaran tersebut merupakanalokasi biaya pada BUT, dan bukan pembayaran jasa kepada pihak ketiga;Bahwa Poinpoin di atas telah sesuai dengan ketentuan Southeast SumatraPSC Exhibit "C" Accounting Procedure Article III poin 2 sebagai berikut:"General and Administrative Cost, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

Hereunder byCONTRACTOR, Pertamina shall not be obliged to pay CONTRACTOR's IncomeHalaman 5 dari 23 halaman.Putusan Nomor1706/B/PK/PJK/2017Tax including the final tax on profits after tax deduction, nor taxes on tobaccos,liquor and personnel income tax, and income tax and other taxes not listedabove of contractors and subcontractors.

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