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

perjanjian/kontrak jasa pengeboran dengan Total dimanaTermohon Peninjauan Kembali semula Pemohon Banding memberikanjasa pengeboran kepada Total ; Bahwa Termohon Peninjauan Kembali semula Pemohon Banding jugamengadakan perjanjian/kontrak (Bareboat Charter Agreement) denganGSFIS untuk menyewa peralatan berupa rig yang dimiliki GSFIS yaituRig Parameswara dan Rig 136 serta peralatan lain yang terkait denganoperasional rig tersebut ; Bahwa Bareboat Charter Agreement menyebutkan :Angka 6"The Charteter shall

This shall include, butshall not be limited to proper manning, maintenance, insurance,victualling, fuel, supplies, port charges, canal dues and pilotages" ;e Bahwa Termohon Peninjauan Kembali semula Pemohon Banding dan GSFISselain mengikat kontrak Bareboat Charter juga mengikat kontrak TechnicalService & Operation Agreement ;10.

perjanjian/kontrak jasa pengeboran dengan Total dimanaTermohon Peninjauan Kembali semula Pemohon Banding memberikan jasapengeboran kepada Total ;e Bahwa Termohon Peninjauan Kembali semula Pemohon Banding jugamengadakan perjanjian/kontrak (Bareboat Charter Agreement) denganGSFIS untuk menyewa peralatan berupa rig yang dimiliki GSFIS yaitu RigParameswara dan Rig 136 serta peralatan lain yang terkait denganoperasional rig tersebut ;e Bahwa Bareboat Charter Agreement menyebutkan :Angka 6"The Charteter shall

This shall include, butshall not be limited to proper manning, maintenance, insurance,victualling, fuel, supplies, port charges, canal dues and pilotages" ; Bahwa Termohon Peninjauan Kembali semula Pemohon Banding danGSFIS selain mengikat kontrak Bareboat Charter juga mengikat kontrakTechnical Service & Operation Agreement ;10.

Everyone shall have the right to freedom of thought, conscience andreligion. This right shall include freedom to have or to adopt a religionor belief of his choice, and freedom, either individually or in communitywith others and in public or private, to manifest his religion or belief inworship, observance, practice and teaching.2. No one shall be subject to coercion which would impair his freedom tohave or to adopt a religion or belief of his choice.3.

The steps to be taken by a State Party to the present Covenant toachieve the full realization of this right shall include technical andvocational guidance and training programmes, policies andtechniques to achieve steady economic, social and culturaldevelopment and full and productive employment under conditionssafeguarding fundamental political and economic freedoms to theindividual.6.

MusiazirPanitera PenggantiTtd.Siti Aisyah, SHall Pendaftaran Rp.: ,000.2 Biaya Proses Rp.: ,000.053 Panggilan Penggugat Rp.: ,000.0214 Panggilan Tergugat Rp.: ,000.0815 Redaksi Rp.: ,000.56 Materai Rp.: ,000.6Jumlah Rp.: .000.193

The Certificate of Origin shall be issued by the relevant government authorities of theexporting party at the time of exportation or soon thereafter whenever the products to beexported can be sonsidered originating in the party within the meaning of the ASEANChinaRules of Origin;bahwa pengertian saat diekspor (at the time of exportation) menurut ketentuan kepabeanan adalahsaat barang dikeluarkan dari daerah pabean yang diukur berdasarkan tanggal pemberitahuanekspor barang, maka tanggal B/L yang menunjukkan

lainnya;Bahwa Perjanjian Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dengan Pemerintah Jepang,menyatakan:Article 11 Interest:Interest arising in a Contracting State and paid to a resident of theother Contracting State may be taxed in that other Contracting State.However, such interest may also be taxed in the Contracting State inwhich it arises, and according to the laws of that Contracting State,but if the recipient is the beneficial owner of the interest the tax socharged shall

Putusan Nomor 476/B/PK/PJK/2015Article 12 Royalties:Royalties arising in a Contracting State and paid to a resident of theother the Contracting State may be taxed in that other ContractingState;However, such royalties may also be taxed in the Contracting State inwhich they arise, and according to the laws of that Contracting State,but if the recipient is the beneficial owner of the royalties the tax socharged shall not exceed 10 percent of the gross amount of theroyalties;Bahwa Perjanjian Penghindaran

However, such interest may also be taxed in the ContractingState in which it arises, and according to the laws of that State,but if the recipient is the beneficial owner of the interest, the taxso charged shall not exceed 10% of the gross amount;Bahwa Surat Edaran Direktur Jenderal Pajak Nomor SE03/PJ.101/1996 tanggal 29 Maret 1996 tentang Penerapan PersetujuanPenghindaran Pajak Berganda (P3B), menyatakan:2.

Thereby upon the execution of this AddenduIl, the Agreement becomes terminated and all the termand conditions of the Agreement shall becomunenforceable, null and void.2.

Thereby upon the execution of this Addendum II,the Agreement becomes terminated and all the terms and conditions of theAgreement shall become unenforceable, null and void,Terjemahan tersumpahnya oleh Penterjemah Tersumpah Eko Tjahyadiadalah sebagai berikut:Dengan mengesampingkan dan melepaskan hakhak pemulihan, tindakanhukum, dan ganti kerugian yang dapat dimiliki oleh Pemberi Sewaberdasarkan Perjanjian, Para Pihak dengan ini sepakat untuk mengakhinPerjanjian.

signifikan antara tandatangan yang tertera pada Form E dengan specimen yang berwenang, sehinggakeabsahan dokumen Form E diragukan dan atas importasi PIB Nomor 189954tanggal 25/05/2011 ditetapkan berdasarkan tarif yang berlaku umum;bahwa penelitian terhadap uraian masalah dan dokumen pelengkap adalahsebagai berikut:a) Berdasarkan Rule 6 Attachment A Operational Certification Procedure (OCP)Anex 3 attachment A ditegaskan bahwa"Rule 6The Government authorities designated to issue the Certificate of Origin shall

Salah satuprinsipnya yang terkenal adalah "No free man shall be seized, orimprisoned, or disseised, or outlawed, or exiled, or injured in any way, norwill we enter on him or send against him except by the lawful judgment ofhis peers, or by the law of the land" (semua orang tidak dapat dipenjarakanatau diasingkan, direbut kebebasannya tanpa proses hukum yangdilakukan secara adil berdasarkan hukum yang berlaku).

Adapun ketentuan dimaksud adalah sebagaiberikut :*Pasal 14 angka 3 huruf a (mengenai hak yang dilanggar),Halaman 10 dari 25, Putusan No.2/Pid.Pra/2017/PN.DPs.In the determination of any criminal charge against him, everyone shall beentitled to the following minimum guarantees, in full equality :a) To be informed promptly and in detail in a language which beunderstands of the nature and cause of the charge against him ;Terjemahannya :Dalam penentuan suatu tindak kejahatan, setiap orang berhak atasjaminanjaminan

*Pasal 2 angka 3 huruf a dan b (mengenai janji negara untuk menjaminpemulihan hak yang dilanggar) :Each State Party to the present Covenant undertakes :a) to ensure that any person whose rights or freedoms as hereinrecognized are violated shall have and effective remedy,notwithstanding that the violation has been committed by personsacting in an official capacity;b) To ensure that any person claiming such remedy should have his rightthereto determined by competent judicial, adminitrative or egislativeauthorities

However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest.Halaman 18 dari 40 halaman. Putusan Nomor 220 /B/PK/PJK/20143.

Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government ofthe other State, including political subdivisions and localauthorities thereof; or(iv) any resident of the other

Notwithstanding the provision of paragraph 2, interest arising in oneof the other Stares shall be taxable only in the other State if theBeneficial Owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 yearsor is paid in connection with the sale on credit of any industrial,commercial or scientific equipment.5.

The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal26 berupa bunga pinjaman sebesar Rp19.620.300.000,00 karena padasaat pemeriksaan diketahui berdasarkan hasil pertukaran informasidengan pihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance,B.V. adalah bukan Beneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemptionfrom, or a reduction of tax shall not apply if more than 50 percent of such income is used to satisfy claims by such persons(including interest, royalties, development, advertising, initialand travel expenses, and depreciation of any kind of businessassets including those on immaterial goods and processes) ,Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh

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:Halaman 5 dari 23 Halaman Putusan Nomor 612 /B/PK/PJK/2014veveee 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,Bahwa dalam rangka pemberian jasa di bidang hukum sebagaimanadisebutkan didalam section 2 tersebut di atas, MMC menggunakan jasadari konsultan hukum

ARTHAGRAHA GENERAL INSURANCE, as representative of thecoinsurance shall attend to all matters connected with this coinsuranceincluding processing of claims and premium collection but claimspayment is handled by each coinsurer independently;c. Any agreement of decision which may be made between the assured andPT. ARTHAGRAHA GENERAL INSURANCE in connection with this coinsurance shall be final and binding upon all other coinsurers;d. Any notice which may be given by the assured to PT.

ARTHAGRAHAGENERAL INSURANCE in writing or otherwise shall be deemed as givento all other coinsurers as well ;Hal. 13 dari 20 hal. Put.

PSC antara laindinyatakan:"The cost accruing therefrom shall be included in operating costsrecoverable as provided in section VI.

General and administrative costs, other than direct charges, allocable tothis operation should be determined by a detailed study, and the methoddetermined by such study shall be applied each year consistently.

Themethod selected must be approved by PERTAMINA, and suchapproval can be reviewed peridacly by PERTAMINA and CNW'";"The Last sentence of Article 3.3 of Exibit D the PSC is amended to be:"The Direct and indirect costs incurred by PHE OGAN KOMERING asOperator and TALISMAN in so providing assistance to Operator shall becharged to the Joint Account and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor 947/C.0000/81 tanggal 5 JuniTahun 1981, antara lain dinyatakan:"berdasarkan

halaman 115 yang diambil alih sebagai pendapat sendiri olehMajelis hakim manyatakan:ct Ys aeSsley oY SY) Aut all joe Ge lla (8 bolas EN jally GLEAN ae ALY dans 5M shall gliAse 5M AS Mall eit Gh esl Gye alld Ledlig) GIS Lubes G1 all hs Gilasl OS Legey Gaels Gus g Leta!

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:8 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.

Berdasarkan ATTACHMENT A: OPERATIONAL CERTIFICATIONPROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINA FREETRADE AREA pada Rule 6 butir (a) dinyatakan "The Government authoritiesdesignated to issue the Certificate of Origin shall, to the best of their competenceand ability, carry out proper examination upon each application for the Certificateof Origin to ensure that:a. The application and the Certificate of Origin are duly completed and signedby the authorised signatory;b.

L'Oreal shall execute and sign all confirmative deedsand documents necessary to comply with formalities which might be required bythe laws and regulations prevailing in the Territory to make such exploitationright valid and enforceable against third parties.Bahwa sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.membebani Pemohon Banding royalty karena Pemohon Banding mempunyaihak untuk memasarkan barangbarang yang berteknologi serta menggunakanmerek dagang tertentu.

Putusan Nomor 399/B/PK/PJK/2013Upon Licensee's request, L'Oreal shall execute and sign allconfirmative deeds and documents necessary to comply withformalities which might be required by the laws and regulationsprevailing in the Territory to make such exploitation right validand enforceable against third parties.Sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.France membebani Pemohon Peninjauan Kembali royalti karenaPemohon Peninjauan Kembali mempunyai hak untuk memasarkanbarangbarang

di dalam perjanjian tersebut keberatan melalui pemberiansurat tertulis paling lambat 6 (enam) bulan sebelum masa daluarsaberakhir pada 1 (satu) tahun periode.Bahwa hal tersebut telah membuktikan pendapat Majelis HakimPengadilan Pajak atas masa berlaku perjanjian Licensed Agreementadalah tidak benar dan dapat menyebabkan intrepretasi yangberbeda.Bahwa Pemohon Peninjauan kembali telah menjelaskan selamaproses banding atas butir 1.2 dalam Licensed Agreement yangmenyatakan bahwa:"License trademark shall

mean cosmetic, hygiene and toiletryproducts manufactured in accordance with the Technology (ashereafter defined) and that the parties have agreed to market in theTerritory under the Licensed trademark"Dan butir 1.4 dalam Licensed Agreement yang menyatakan bahwa:"Technology shall mean all proprietary information developed byL'Oreal in connection with the composition and/or manufacture ofLicensed Products, and relating more particularly to .formulae withthe relevant operating instructions, as well

Atas status kepemilikantersebut, L'Oreal SA France berhak untuk melakukan transferteknologi sesuai butir dalam Licensed Agreement sebagai berikut:"Transferred Technology" shall mean all proprietary informationdeveloped by L'Oreal in connection with the composition and/ormanufacture of Licensed Products, and relating more particularly toformulae with the relevant operating instructions, as well as qualitystandards and testing techniques and all appropriate technicalinstructions (directions for use

Didalam dokumen tersebut, target knock out event dikatakanmempunyai pengertian sebagai berikut:"Target Knock out event: Target Knockout Event shall occur ifthe Calculation Agent determines that the Accumulated IntrinsicValue is greater than or equal to the Target Value" yangterjemahan bebasnya adalah :"Kejadian tercapainya sasaran knock out': Kejadiantercapainya sasaran knock out akan terjadi apabila CalculationAgent menentukan bahwa Nilai Intrinsik Akumulatif adalah samaatau lebih dari nilai sasaran

If such rate isunavailable on the Reuters Screen ABSIRFIX01 Page, theCalculation Agent shall determine the Expiry Reference Rate ingood faith and in a commercially reasonable manner", yangteriemahan bebasnya adalah : Nilai Forward adalah "9.500(disebutkan sebagai jumlah dalam Rupiah untuk satu DolarAmerika Serikat", sedangkan "nilai referensi tanggal jatuhtempo" didefinisikan sebagai "sehubungan dengan suatuTransaksi Valuta Asing, Nilai Spot USD/IDR pada jam 11 pagiwaktu Singapura (yang ditampilkan

supplement form a part of, and be subject to,an agreement in such form of the 2002 ISDA Master Agreementas if Party A and Party B execute an agreement in such form (butwthout any Schedule except for the followng elections : (a)English Law shall be the governing law, (b) United States Dolarsshall be the Termination Currency, and (c) the Cross Defaultprovisions of Section 5 (a) shall apply to both parties and theThreshold Amount with respect to each party shall be threepercent (3%) of such party's

If suchrate is unavailable on the Reuters Screen ABSIRFIX01 Page, thecalculation agent shall determine the expiry reference rate in goodfaith and ina commercially reasonable manner,Yang terjemahan bebasnya adalah:Nilai Forward adalah "9.500 (disebutkan sebagai jumlah dalamRupiah untuk satu) Dolar Amerika Serikat", sedangkan "Nilaireferensi tanggal jatuh tempo" didefinisikan sebagai "Sehubungandengan suatu transaksi valuta asing, nilai soot USD/IDR pada jam 11pagi waktu Singapura (yang ditampilkan

any schedule except for thefollowng elections : (a) English Law shall be the governing law, (b)United States Dolars shall be the Termination currency, and (c) thecross default provisions of section 5 (a) shall apply o both parties andthe threshold amount wth respect to each party shall be threepercent (3%) of such party's networth (as disclosed in the mostrecent audited financial statements of such party) or it's equivalent inany currency) on the trade date of the first such transaction betweenParty

Party desires to receive services from The SecondParty as broker in order to develop and promote its business and TheSecond Party is willing to furnish The First Party with such service.2) Appointmenta) The First Party hereby appoints The Second Party as broker for TheFirst Party to develope and promote The First Partys business inIndonesia.b) The Second Party hereby accepts the appointment and agrees toperform the duties as set forth under section 2 hereof.3) Duties of The BrokerThe Second Party shall

, when requested by The First Party, renderfollowing services:a) To obtain offers of bids of The First Party to customers or suppliers,andb) To convey offers or bids of The First Party to costumers or suppliers,andc) To render any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts of TheFirst Party.In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall serve thebest

interest of The First Party.4) BrokerageIn case that contracts are concluded by The First Party with suppliersadn/or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract, asentire and full payment for the consideration of the services provided byThe Second Party under this agreement, brokerage calculated iniaccordance with rates stipulated in the schedule A attached here towhich is an integral part of this agreement.3. bahwa

Bahwa berdasarkan article empat puluh tiga EU VAT Directivetentang General Rules Place of Supply of Service dinyatakanbahwa the place of supply of service shall be deemed to be theplace where the supplier has established his business or has afixed establishment from which the service is supplied, or, in theHalaman 24 dari 42 halaman Putusan Nomor 414/B/PK/PJK/201722.3.22.4.22.0.22.6.absence of such a place of business or fixed establishment, theplace where he has his permanent address of usually

pengiriman sebesar Rp374.722.625, (tiga ratus tujuh puluh empat juta tujuh ratus dua puluh dua ribuenam ratus dua puluh lima rupiah) sesuai dengan Surat Tagihan Invoice No.INV SMG 190163 A tertanggal 30 November 2019;Bahwa berdasarkan ketentuan pembatasan pertanggungjawaban yang diaturdalam Ketentuan Perdagangan Umum (General Trading Conditions) dalam"Section General Condition Clause Nomor 15 and 16 The FIATA Rules forFreight Forwarding Services menyebutkan :15 (i). in no circumstances whatsoever shall

the company be liableto the customer or owner for consequential loss or loss ofmarket however caused;(ii).Without prejudice to any other conditions herein orother defences which may be open to the company, Inno circumstances whatsoever shall the company be liable tothe customer or owner for delay or deviation however caused inasum in excess of twice the company own charges in respectof the relevant transaction;16 in no case whatsoever shall any liability of the Company,however arising, and notwithstanding

A sum at the rate of USD 1,000.00per tonne of 1,000 kilos onthe gross weight of the relevant goods, whichever shall be theleast.Terjemahan bahasa Indonesia :15 (i). Dalamsituasi apa pun Perusahaan tidakberkewajiban kepada Pelanggan atau Pemilikatas kehilangan ikutan ataukehilangan pasar oleh sebab apa pun;(ii). Tanpa mengurangi syarat lain apa pun yang tertera disiniataupembelaanpembelaan lain yang mungkin terbukabagi Perusahaan.

Jumlah nilai sebesar USD 1.000,00 per ton dari 1.000 kilo bobotkotor barangbarang yang bersangkutan, mana yang palingsedikitKemudian dalam Section 2 The Company As Forwarding AgentClauseNomor 25 dalam aturan a quo menyebutkan :25 The company shall not be liable to the customer or owner for loss ordamage arising from any noncompliance or miss compliance with thecustomer's or owner's instruction or for any failure to perform whetherwholly or in part their obligation (whether such obligation arise in