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Urut Berdasarkan
 
Putus : 22-12-2014 — Upload : 01-12-2015
Putusan MAHKAMAH AGUNG Nomor 837/B/PK/PJK/2014
Tanggal 22 Desember 2014 — DIREKTUR JENDERAL PAJAK VS PT. BOSKALIS INTERNATIONAL INDONESIA
23189 Berkekuatan Hukum Tetap
  • Location shall be TKP4546, TKP58.559,5 and TKP6667. The Locations are approximately 5 km north of BatamIsland. The scope of work included but not limited to engineering, pre dumpsurveying, procurement, loud out, transportation and construction activities,Nilai Kontrak seluruhnya USD 8,963,000.00 (Exhibit C) dengan perincian :Halaman 5 dari 52 halaman.
    Ltd. di Indonesia dalam rangka pengerjaan proyek tidakmelebihi 183 hari;Bahwa Pasal 5 ayat (2) huruf h Perjanjian Penghindaran Pajak Bergandaantara Pemerintah Republik Indonesia dan Republik Singapura menyatakan :The term "permanent establishment" shall include especially : a building site orconstruction, installation or assembly project which exists for more than 183days,Bahwa karena pekerjaan konstruksi yang dilakukan oleh BoskalisInternational (S) Re Ltd kurang dari 183 hari sebagaimana diatur
    Hal ini merujuk pada Pasal 7 ayat (1) PersetujuanPenghindaran Pajak Berganda antara Pemerintah Republik Indonesia denganRepublik Singapura, yang menyatakan :The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through a permanent establishment situated therein.
    Location shall be TKP4546, TKP58.559,5 and TKP6667. The Locations are approximately 5 km north of BatamIsland.
    Putusan Nomor 837/B/PK/PJK/201 4Penghindaran Pajak Berganda antara Pemerintah Republik Indonesia denganRepublik Singapura, yang menyatakan :The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through a permanent establishment situated therein.
Register : 18-09-2013 — Putus : 18-12-2013 — Upload : 27-11-2019
Putusan MAHKAMAH AGUNG Nomor 669 B/PK/PJK/2013
Tanggal 18 Desember 2013 — DIREKTUR JENDERAL PAJAK VS PT. MURNI TIMBER;
15498 Berkekuatan Hukum Tetap
  • However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.
    Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authonties thereof; orHalaman 18 dari 40 halaman.
    Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the BeneficialOwner of the interest is a resident of the other State and if the interest ispaid on a loan made for a pernod of more than 2 years or Is paid inconnection with the sale on credit of any industnal, commercial orscientific equipment;5.
    The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4,5. Bahwa berdasarkan hasil pemeriksaan sengketa banding di PengadilanPajak sebagaimana yang telah dituangkan dalam Putusan Pengadilan PajakNomor Put.40129/PP/M.XIV/13/2012 tanggal 19 September 2012 dapatdiketahui:5.1.
    Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),Halaman 23 dari 40 halaman. Putusan Nomor 669/B/PK/PJK/20137. 2.
Register : 17-07-2013 — Putus : 19-10-2013 — Upload : 19-01-2015
Putusan PA JENNEPONTO Nomor 114/Pdt.G/2013/PA Jnp.
Tanggal 19 Oktober 2013 — MULIATI binti PALETTERI LAWAN MUH. IDRUS KAHAR, S.H. bin ABD. KAHAR
6255
  • par pard ltrparqj11993ri0s1360slmult1lwidctlparwrapdefaultaspalphaaspnumfaautoadjustrightrin0O1in993itapOpararsid3678620 rtlchfcsl afl ltrchfcs0f1lang1057langfel1033langnp1057insrsid334181charrsid3678620 '93Any dispute, controversy or claims arising between the Parties out of orin relation to this Agreement, or breach hereof, including without limitation any question relative to its interpretation,performance, validity, effectiveness and the termination of the rights orobligations of any Party, shall
    If such dispute cannot be resolved amicably by the parties then such dispute shall be settledexclusively and finally by arbitration.
    par pard ltrparqj11993ri0s1360slmult1widctlparwrapdefaultaspalphaaspnumfaautoadjustright rin0O1in993itapOpararsid3678620 rtlchfcsl afl ltrchfcs0f1lang1057langfel1033langnp1057insrsid334181charrsid3678620 '93Any dispute, controversy or claims arising between the Parties out of orin relation to this Agreement, or breach hereof, including without limitation any question relative to itsinterpretation, performance, validity, effectiveness and the terminationof the rights or obligations of any Party, shall
    If such dispute cannot be resolved amicably by the parties then such dispute shall besettled exclusively and finally by arbitration.
    The Arbitration shalltake place in Singapore in accordance with the Arbitration Rules of theSingapore International Arbitration Centre ('93STAC Rules'94) for the time being in force which rules aredeemed to be incorporated by reference to this clause, in which case thelanguage of the arbitration shall be in English, or in Jakarta, in thePurchaserrquotes sole discretion, before 3 (three) arbitrators in accordance with theRules (the '93Rules'94) of BANI (Badan Arbitrase Nasional Indonesia).par pard
Register : 04-06-2012 — Putus : 15-10-2012 — Upload : 25-10-2012
Putusan PA PALEMBANG Nomor 871/Pdt.G/2012/PA.Plg.
Tanggal 15 Oktober 2012 — PEMOHON vs TERMOHON
107
  • 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
Register : 19-09-2011 — Putus : 25-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.42872/PP/M.XVII/19/2013
Tanggal 25 Januari 2013 — Pemohon Banding dan Terbanding
13533
  • 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
Register : 06-04-2016 — Putus : 06-09-2016 — Upload : 11-04-2017
Putusan PN JAKARTA PUSAT Nomor 194/Pdt.G/2016/PN.Jkt.Pst.
Tanggal 6 September 2016 — NY. SOBIA MAQSOOD >< J O H N Y
27047
  • B00495 tanggal 30 September 2015 yang berbunyi sebagai berikut:Forfeiture : If the customersattemps to cancel the Sateor anypart thereof or shall commit any other anticipatory breach or fails to acceptdelivery wthin 2 months after the original delivery date, paidXTRA Design whether as deposit, advance money or otherwse mayat the option XTRA Desjgn and without prejudice to any otherremediesDesign be forfeited to XTRA Design by way of liquidated damagesand XTRA Design shall be entided to sell or othermse
Upload : 01-08-2011
Putusan MAHKAMAH AGUNG Nomor 278 K/PDT.SUS/2011
ERIKS PTE, LTD. ( REPRESENTATIVE OFFICE INDONESIA ) DIWAKILI FELIX PAGNIER; MAY LINDAWATI
168125 Berkekuatan Hukum Tetap
  • No. 278K/Pdt.Sus/2011mereka kehendaki dan sikap mereka, isi dan bentukperjanjian;Bahwa berdasarkan isi Kontrak Kerja Pasal 4 (empat)berbunyi sebagaiberikut:(VI) General Terms And Conditions Of ServiceYou shall subject to such other general terms andconditions of service laid down by the Company togovern all members of its staff and to any changes tothe terms and conditions of employment that may beintroduced by the Company from time to time";Sebagaimana telah diterjemahkan oleh penerjemah tersumpahsebagai
    disebutkan mengenai' pilihan hukum = dan/ataupilihan yurisdiksi, maka dapat dikatakan bahwa parapihak, Termohon Kasasi/Penggugat dan Eriks Pte LtdSingapura telah melakukan pilihan hukum secara diamdiam (sti/zwijgend, implied, tacitly ), yang mana kitadapat menyimpulkan maksud para. pihak ini mengenaihukum mana yang mereka kehendaki dari sikap mereka,isi dan bentuk perjanjian;Bahwa berdasarkan isi Kontrak Kerja Pasal 4 (empat),berbunyi sebagai berikut:(IV) GENERAL TERMS AND CONDITIONS OF SERVICEYou shall
Putus : 01-08-2013 — Upload : 18-12-2014
Putusan MAHKAMAH AGUNG Nomor 96 B/PK/PJK/2012
Tanggal 1 Agustus 2013 — DIRJEN PAJAK vs. PT. KENCANA INTERNUSA ARTHA FINANCE d/h PT. PRIMUS FINANCIAL SERVICES
4626 Berkekuatan Hukum Tetap
  • However, such royalties may also be taxed in the ContractingState in which they arise, and according to the laws of thatState, but if the recipient is the beneficial omer of the royaltiesthe tax so charged shall not exceed 15 percent of the grossHalaman 13 dari 26 halaman. Putusan Nomor 96/B/PK/PJK/2012amount of the royalties. The competent authorities of theContracting States shall by mutual agreement settle the mode ofapplication of this limitation;4.
    Those royalties may be taxed in the Contracting State in whichthey arise, and according to the law of that State, but the tax socharged shall not exceed:(a) in the case of royalties described in subparagraphs 3(b) and(c), and to the extent to which they relate to those royalties,in subparagraphs 3(d) and (f) 10%;3.
Register : 24-11-2014 — Putus : 10-12-2014 — Upload : 23-12-2014
Putusan PA RAHA Nomor 264/Pdt.G/2014/PA Rh
Tanggal 10 Desember 2014 — PERDATA PEMOHON Vs TERMOHON
3614
  • 228202 eeeneeeem neers nessSubsidair:Mohon putusan yang seadiladilnya;Bahwa pada hari sidang yang telah ditetapbkan Pemohon hadir sendiri dipersidangan, sedangkan Termohon tidak pernah hadir di persidangan dan tidakpula menyuruh orang lain sebagai wakil/kuasanya, meskipun telah dipanggilsecara resmi dan patut oleh Jurusita Pengganti Pengadilan Agama Rahasebanyak dua kali, masingmasing tanggal 27 Nopember 2014 dan tanggal 04Desember 2014 dan ternyata ketidak hadiranya tersebut tanpa alasan hukumeli) Shall
Register : 12-09-2013 — Putus : 19-11-2014 — Upload : 04-04-2016
Putusan PENGADILAN PAJAK Nomor Put-57570/PP/M.XVIIA/19/2014
Tanggal 19 Nopember 2014 — Pemohon Banding dan Terbanding
20760
  • This is of particular relevance when similar sizes or spare parts are sent;bahwa berdasarkan Rule 7 (e) ASEAN China FTA OCP menyatakan bahwa:Multiple items declared on the same certificate of origin (Form E) shall be allowed subject to thedomestic laws, regulations and administrative rules of the importing party provided each item mustqualify separately in its own rights;bahwa dikarenakan pengisian Kolom 8 (Kolom Origin Criteria) pada Form E Nomor:E133202513120003 tanggal 2 Mei 2013 tidak memenuhi
Putus : 21-05-2012 — Upload : 22-03-2013
Putusan MAHKAMAH AGUNG Nomor 480/B/PK/Pjk/2011
Tanggal 21 Mei 2012 — DIREKTUR JENDERAL PAJAK vs PT. SUPRA PRIMATAMA NUSANTARA
6241 Berkekuatan Hukum Tetap
  • Ayat 3 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah Jepangmenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the other theContracting State may be taxed in that other Contracting State.2 However, such royalties may also be taxed in the Contracting State in which theyarise, and according to the laws of that Contracting State, but if the recipient is thebeneficial owner of the royalties the tax so charged shall
    Ayat 1, Ayat 2, Ayat 3 dan Ayat 4 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah Singapuramenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.2 However, such royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but if the recipient is the beneficial owner of theroyalties, the tax so charged shall
    not exceed 15% of the gross amount of the royalties.3 The competent authorities of the Contracting States shall by mutual agreementsettle the mode of application of this limitation.4 The term "royalties" as used in this Article means payments of any kind received asa consideration for the use of, or the right to use, any copyright of literary, artistic orscientific work including cinematograph films and films or tapes for radio or televisionbroadcasting, any patent, trademark, design or model, plan
    Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atasBarang Mewah sebagaimana telah diubah dengan UndangUndang Nomor 18Tahun 2000 menyebutkan sebagai berikut :1 Royalties derived from sources within one of the Contracting States by a residentof other Contracting State may be taxed by both Contracting States.2 The rate of tax imposed by a Contracting State on royalties derived from sourceswithin that Contracting State and beneficially owned by a resident of the other ContractingState shall
Register : 08-02-2017 — Putus : 12-04-2017 — Upload : 25-04-2017
Putusan PT JAKARTA Nomor 78/PDT/2017/PT.DKI
Tanggal 12 April 2017 — PT.JABATEX >< MAYER & CIE GMBH & CO KG (DAHULU BERNAMA MAYER & CIE GMBH & CO)
169112
  • Penggugat dan Tergugat saat iniadalah hubungan hukum berdasarkan Perjanjian Utang Piutang;Melalui gugatannya dalam perkara ini, Penggugat meminta PengadilanNegeri Jakarta Pusat untuk antara lain menyatakan batal PerjanjianUtang Piutang (vide petitum gugatan no. 4 dan 6);Pasal 13.2 Perjanjian Utang Piutang menyatakan sebagai berikutFailing such an amicable setllement any dispute arising out of or inconnection wih this Agreement, including any question regarding itsexistence, validity or termination, shall
    The tribunal shall consist of one arbitrator to be appointed by theChairman of BANI.
    The language of the arbitration shall be in English;Terjemahan Bahasa Indonesia adalah sebagai berikut:Apabila penyelesaian secara damai tidak tercapai, seliao permasalahanyang timbul dari atau berkaitan dengan Perjanjian ini, termasuk setappertanyaan mengenai keberadaan, keabsahan atau pengakhirannya,harus ditujukan kepada dan diselesaikan melalui arbitrase di Jakartasesuai dengan PeraturanPeraturan Badan Arbitrase Nasional Indonesia("PeraturanPeraturan BANI") yang berlaku pada saat ini, aturan
    Putusan Mahkamah Agung No. 794 K/Sip/1982 tanggal 27 Januari1983, yang pada pokoknya menyatakan :"Memperhatikan Policy No. 49/00137/08 tanggal 10 Agustus 1978(surat bukti P.1) di bawah bagian tentang Conditions telah diuraikanbahwa all differences arising out of this Policy shall be referred to thedecision of an arbitrator to be appointed in witing by the parties indifference or if they cannot agree upon a single arbitrator;Menimbang, bahwa dengan demikian Pengadilan Negeri tidakberwenang untuk memeriksa
Register : 23-05-2023 — Putus : 14-06-2023 — Upload : 16-08-2023
Putusan PN KABUPATEN MAGELANG DI MUNGKID Nomor 102/Pid.Sus/2023/PN Mkd
Tanggal 14 Juni 2023 — Penuntut Umum:
Fitri Rachmawati, S. H.
Terdakwa:
ALDI MANSUR Alias ANDUNG Bin MUH YASIN
4632
  • 1 (Satu) potong kaos lengan pendek warna kuning muda terdapat tulisan APE SHALL NEVER KILL APE.
  • 1 (Satu) potong celana jeans warna hitam tanpa merk.
  • 1 (Satu) potong celana dalam warna putih tulang terdapat bercak darah.
  • 1 (Satu) buah sabuk warna hitam terdapat tulisan SMK Alhuda Salaman.

Dikembalikan kepada anak korban RIMA NAILATUS SANGADAH Als. ACIL Binti NURUDIN;

6.

Register : 17-12-2018 — Putus : 17-01-2019 — Upload : 17-01-2019
Putusan PA JEMBER Nomor 6652/Pdt.G/2018/PA.Jr
Tanggal 17 Januari 2019 — Penggugat melawan Tergugat
170
  • perbuatan tercela, namun begitu dalam keadaan suami isteri sudahtidak saling mencintai lagi dan yang terjadi hanya sikap permusuhan dan salingmembenci sebagaimana yang dialami oleh Penggugat dan Tergugat tersebut,maka perceraian dibolehkan, sesuai dengan doktrin hukum Islam yang tercantumdalam Kitab Figih Sunnah Juz II halaman 248 :Mee E95) Slyadal cae al) all all Gye Gul Gy) Ag Gl Qi dle BLY) Gados ly Ugala) oh Ugaes ol Uda sae: Sie Lagltia) Gar ytiall alga dime gUbiow Y yl ualSAS 13 ell gi Soll Cpa Shall
Register : 05-12-2013 — Putus : 19-03-2014 — Upload : 27-11-2019
Putusan MAHKAMAH AGUNG Nomor 904 B/PK/PJK/2013
Tanggal 19 Maret 2014 — PT. INDONESIA AIR TRANSPORT, TBK VS DIREKTUR JENDERAL PAJAK;
9749 Berkekuatan Hukum Tetap
  • 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.
Register : 22-04-2016 — Putus : 26-04-2016 — Upload : 07-11-2016
Putusan PN JAKARTA SELATAN Nomor 49/Pid.Prap/2016/PN.Jkt.Sel
Tanggal 26 April 2016 — Nama : HANDY GUNAWAN Pekerjaan : Wiraswasta Alamat : Jl. Pluit Selatan VI No. 03 Rt. 014/Rw.06 Kel. Pluit, Kec. Penjaringan, Jakarta Utara Untuk selanjutnya disebut sebagai PEMOHON I Nama : N A T A L I A Pekerjaan : Wiraswasta Alamat : Jl. Pluit Selatan VI No. 03 Rt. 014/Rw.06 Kel. Pluit, Kec. Penjaringan, Jakarta Utara Untuk selanjutnya disebut sebagai PEMOHON II; Selanjutnya Pemohon I dan Pemohon II disebut sebagai Para Pemohon ;
296379
  • Noone shall be subjected to arbitrary arrest or detention. No oneshall be deprived of his liberty except on such grounds and inaccordance with such procedure as are established by law.2. Anyone who is arrested shall be informed, at the time of arrest,of the reasons for his arrest and shall be promptly informed ofany charges against him.3.
    Anyone arrested or detained on a criminal charge shall bebrought promptly before a judge or other officer authorized bylaw to exercise judicial power and shall be entitled to trialwithin a reasonable time or to release. It shall not be thegeneral rule that persons awaiting trial shall be detained incustody, but release may be subject to guarantees to appearfor trial, at any other stage of the judicial proceedings, and,should occasion arise, for execution of the judgement.4.
    Anyone who is deprived of his liberty by arrest ordetention shall be entitled to take proceedings before a court,in order that that court may decide without delay on thelawulness of his detention and order his release if thedetention is not lawul.5.
Register : 15-05-2018 — Putus : 04-07-2018 — Upload : 11-08-2018
Putusan PA JEMBER Nomor 2580/Pdt.G/2018/PA.Jr
Tanggal 4 Juli 2018 — penggugat dan Tergugat
185
  • ycalCOE VILE Sadll gh gAll Cpe Shall (gle Lats) ol alas Y oll) LY! Elst ce 53alga Axa GUA Les sl) GIS 9 co HN Cal sic! of Amo Sl Ata call!
Register : 01-04-2010 — Putus : 01-06-2010 — Upload : 03-03-2015
Putusan PA PEMALANG Nomor 0732/Pdt.G/2010/PA.Pml.
Tanggal 1 Juni 2010 — Penggugat Tergugat
80
  • Membebankan kepada Penggugat untuk membayar biayaperkara ini sebesar Rp. 286.000, (dua ratus delapanpulth Shall Eibe. Eukiah) oooDemikian putusan ini dijatuhkan berdasarkan musyawarahMajelis Hakim pada hari Selasa tanggal 01 Juni 2010 Masehibertepatan dengan tanggal 18 Jumadil Tsaniyah 1431 olehkami Drs. Unang Nur Iskandar, SH. sebagai Hakim KetuaMajelis,Drs. Asnawi, SH. dan Drs.
Register : 25-09-2020 — Putus : 22-10-2020 — Upload : 22-10-2020
Putusan PA Namlea Nomor 131/Pdt.G/2020/PA.Nla
Tanggal 22 Oktober 2020 — Penggugat melawan Tergugat
4315
  • Pdt.G/2020/PA.NlaMenimbang, bahwa berdasarkan pertimbangan tersebut perkawinanPemohon dan Termohon sudah tidak ada harapan untuk hidup rukun lagi, ikatanbatin dan komunikasi dalam perkawinan Pemohon dan Termohon sudahterputus, maka salah satu alternatifnya adalah dengan jalan perceraian sesuaidengan pendapat ahli hukum Islam Syekh Abdurrahman Ash Shabuni dalamKitab Madaa Huriyatuz Zaujain Fi thalaq Juz 1 halaman 83 yang diambil alihsebagai pendapat hakim sebagai berikut:Lead ads any aly does 5II shall
Register : 11-01-2021 — Putus : 21-01-2021 — Upload : 21-01-2021
Putusan PA DENPASAR Nomor 25/Pdt.G/2021/PA.Dps
Tanggal 21 Januari 2021 — Penggugat melawan Tergugat
3330
  • kedua belah pihak sudahkehilangan rasa cinta dan kasih sayangnya, maka cita ideal bagi suatukehidupan rumah tangga tersebut tidak akan pernah menjadi kenyataan bahkankehidupan rumah tangga itu akan menjadi belenggu kehidupan bagi keduanya ;Menimbang, bahwa pertimbangan tersebut di atas, sesuai dengandoktrin Hukum Islam, seperti yang termuat dalam Kitab Madaa HurriyatuzZayaini fit Thalak juz halaman 83 yang diambil Majelis Hakim menjadipertimbangan hukum putusan ini, yaitu :Lge bis tea aly Cuno Jl) Shall