FIRTS STATE FUTURES Cab. KupangaBahwa awalnya Saksi tidak kenal dengan Terdakwa.

FIRTS STATE FUTURES cab. Kupang bahwa mereka masih survei dariBank, dan karena saksi sudah putus asa maka saksi meminta agarmobil operasional PT. FIRTS STATE FUTURES cab. Kupang yaitu mobilToyota XENIA warna hitam No Pol L 1753 dijadikan jaminan sampai uangsaksi dikembalikan dan hal tersebut diketahui oleh General Manager PT.FIRTS STATE FUTURES cab.

FIRTS STATE FUTURES cab.

First State Futures berusaha mencari para nasabah lalumembujuk dan meyakinkan para nasabah untuk menginvestasikan uangnyapada PT.

First State Futures berusaha mencari para korban dan membujuk sertameyakinkan para korban untuk menginvestasikan uangnya pada PT.

unless theemployment is exercised in the other Contracting State.

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

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

Bahwa berdasarkan ketentuan Pasal 15 Director's Fee, dalamPerjanjian Penghindaran Pajak Berganda antara Indonesia denganSingapura (selanjutnya disebut dengan P3B IndonesiaSingapura) yangmengatur:Pasal 15 ayat (1):Directors fees and similar payments derived by a resident of aContracting State in his capacity as a member of the board of directorsof a company which is a resident of the other Contracting State may betaxed in that other State; Terjemahan: Biaya direksi dan pembayaranpembayaran serupayang

Menyatakan hukum perkawinan antara PENGGUGAT dan TERGUGAT yang dilangsungkan Kota Pasadena, Negara Bagian California, Amerika Serikat, pada tanggal 14 Mei 1995, sebagaimana Dokumen Perkawinan MARRIAGE CERTIFICATE, State of California, County of Los Angeles tertanggal 14 Mei 1995, dengan Akta Perkawinan Nomor / Local Registration Number : O008533, yang diterbitkan oleh: COUNTY OF LOS ANGELES REGISTRAR-RECORDER/COUNTY CLERK CERTIFIED ABSTRACT OF MARRIAGE, tertanggal 11 Desember 1995 yang telah

Menyatakan hukum bahwa anak PENGGUGAT dan TERGUGAT yang bernama : - ANAK 1 PENGGUGAT DAN TERGUGAT, Laki-laki, lahir tanggal 3 November 1997, Kewarganegaraan Amerika Serikat, sebagaimana dibuktikan dengan Certificate Of Live Birth State Of California dengan Local Register 1199719122710, yang diterbitkan oleh County of Los Angeles Registrar-Recorder / County Clerk, tertanggal 10 April 1989;- ANAK 2 PENGGUGAT DAN TERGUGAT, Perempuan, lahir tanggal 12 Desember 2000, Kewarganegaraan Amerika Serikat

, sebagaimana dibuktikan dengan Certificate Of Live Birth State Of California dengan Local Register 1200019132505, yang diterbitkan oleh County of Los Angeles Registrar-Recorder / County Clerk tertanggal 17 April 2001; yang kini diasuh dan tinggal bersama PENGGUGAT agar tetap berada dibawah pengasuhan PENGGUGAT sebagai ibu kandungnya hingga dewasa dan bisa menentukan pilihannya sendiri, tanpa memutus hubungan kekerabatan dengan TERGUGAT; 4.

Bahwa antara PENGGUGAT dan TERGUGAT, adalah suami istri yang sah,yang telah melangsungkan perkawinan menurut Agama Katholik, di KotaPasadena, Negara Bagian California, Amerika Serikat, pada tanggal 14 Mei1995, sebagaimana terurai dalam Dokumen Perkawinan MARRIAGECERTIFICATE, State of California, County of Los Angeles tertanggal 14Mei 1995, dengan Nomor / Local Registration Number : 0008533,tertanggal 11 Desember 1995, sebuah akta perkawinan yang diterbitkanoleh: COUNTY OF LOS ANGELES REGISTRARRECORDER

Bahwa demikian pula dalam perkawinan PENGGUGAT dan TERGUGATtersebut, telah mendapatkan / dikaruniai dua orang anak yakni :2 ANAK 1 PENGGUGAT DAN TERGUGAT, Lakilaki, Umur + 20 tahun,Kewarganegaraan Amerika Serikat, sebagaimana dibuktikan denganCertificate Of Live Birth State Of California dengan Local Register1199719122710, yang diterbitkan oleh County of Los Angeles RegistrarRecorder / County Clerk, tertanggal 10 April 1989, yang kini sementaramelanjutkan studinya di University of Montana, Amerika

Serikat,(Bukti P 4) ; ANAK 2 PENGGUGAT DAN TERGUGAT, Perempuan, Umur + 17tahun, Kewarganegaraan Amerika Serikat, sebagaimana dibuktikandengan Certificate Of Live Birth State Of California dengan LocalRegister 1200019132505 , yang diterbitkan oleh County of Los AngelesRegistrarRecorder / County Clerk tertanggal 17 April 2001, yang kinisedang mengikuti pendidikan ditingkat Sekolah Menengah Umum diDenpasar dan tinggal bersama PENGGUGAT, (Bukti P 5), Keduaanak tersebut hingga kini diasuh oleh PENGGUGAT

Bahwa mengingat kebiasaan dan moral dari TERGUGAT yang tidak bisamemberikan contoh dan teladan serta pengasuhan yang baik kepada anakyang lahir dalam perkawinan PENGGUGAT dan TERGUGAT, maka anakanak PENGGUGAT dan TERGUGAT : ANAK 1 PENGGUGAT DAN TERGUGAT, Lakilaki, Umur + 20 tahun,Kewarganegaraan Amerika Serikat, sebagaimana dibuktikan denganCertificate Of Live Birth State Of California dengan Local Register1199719122710, yang diterbitkan oleh County of Los Angeles RegistrarRecorder / County Clerk

Foto copy Certificate Of Live Birth State Of California atas nama : ANAK 1PENGGUGAT DAN TERGUGAT tertanggal 10 April 1989, diberi tanda P.4;5. Foto copy Certificate Of Live Birth State Of California atas nama : ANAK 2PENGGUGAT DAN TERGUGAT tertanggal 17 April 2001, diberi tanda P.5;6.

Padahal ASEAN Trade in Goods Agreement (ATIGA), Annex 8OCP for the ROO, Rule 13 paragraph 2 berbunyi Jn cases when a Certificate of Origin(Form D) is rejected by the customs authority of the importing Member State, the subjectCertificate of Origin (Form D) shall be marked accordingly in Box 4 and the originalCertificate of Origin (Form D) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days.

Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.

Direct consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related

, the following shall be produced to theGovernment authorities of the importing Member State: (a) A through Bill ofLading issued in the exporting Member State; (b) A Certificate of Origin(Form D) issued by the relevant Government authorities of the exportingMember State; (c) A copy of the original commercial invoice in respect of thegoods; and (d) Supporting documents in evidence that the requirements ofArticle 32(2)(b) paragraphs (i), (ti) and (iii) of this Agreement are beingcomplied with.Faktabahwa

to the importing member state: goods transported through oneor more member states, other than the exporting member state and theimporting member state, or through a non=member state, provided that: (i)the transit entry is justified for geographical reason or by considerationrelated exclusively to transport requirements; (ii) the goods have not enteredinto trade or consumption there; and (iii) the goods have not undergone anyoperation there other than unloading and reloading or any other operation

Interest arising in one of the two States and paid to a resident of the other State mataxed in that other State;2. However, such interest may also be taxed in the State in which it arises and accordinthe laws of that State, but if the beneficial owner of the interest is a resident of the o:State, the tax so charged shall not exceed 10 per cent of the gross amount of the intere3.

Notwithstanding the provisions of paragraph 2, interest arising in one of the two Stshall be taxable only in the other State to the extent that such interest is derived by:(i) the Government of the other State, including political subdivisions and local(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of the other State,(iv) any resident of the other State with respect to debtclaims guaranteed or ins1authorities thereof; or including political

subdivisions and local authorities theror by the Government of the other State including political subdivisions and Iauthorities thereof, the Central Bank of the other State or any financial instituowned or controlled by that Government;4.

Notwithstanding the provision of paragraph 2, interest arising in one of the two Stshall be taxable only in the other State if the beneficial owner of the interest is a resicof the other State and if the interest is paid on a loan made for a period of more theyears or is paid in connection with the sale on credit of any industrial, commerciascientific equipment;5...bahwa terkait dengan konsep dan pengertian atau definisi Beneficial Ownership, salah perkembangan terakhir dapat dilihat dari yang termuat

Notwithstanding the provision of paragraph 2, interest arising in one of the two Stshall be taxable only in the other State if the beneficial owner of the interest is a residerthe other State and if the interest is paid on loan made for a period of more then 2 yearis paid in connection with the sale on credit of any industrial, commercial or scienequipment;bahwa pada dasarnya sistim perpajakan diseluruh negara di dunia tidak menghencadanya penghindaran pajak.

For the purposes of claiming preferential tariff treatment, theimporter shall submit to the customs authority of the importingMember State at the time of import, a declaration, a Certificateof Origin (Form D) including supporting documents (i.e.invoices and, when required, the through Bill of Lading issuedin the territory of the exporting Member State) and otherdocuments as required in accordance with the laws andregulations of the importing Member State.2.

In cases when a Certificate of Origin (Form D) is rejected bythe customs authority of the importing Member State, thesubject Certificate of Origin (Form D) shall be markedaccordingly in Box 4 and the original Certificate of Origin (FormD) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days. The issuing authority shallbe duly notified of the grounds for the denial of tariff preference.3.

In the case where Certificates of Origin (Form D) are notaccepted, as stated in the preceding paragraph, the importingMember State should accept and consider the clarificationsmade by the issuing authorities and4. Assess again whether or not the Form D application can beaccepted for the granting of the preferential treatment.

Berdasarkan Rule 18 OCP ATIGAsebagai berikut:The importing Member State may request the issuing authority ofthe exporting Member State to conduct a retroactive check atrandom and/or when it has reasonable doubt as to the authenticityof the document or as to the accuracy of the information regardingthe true origin of the goods in question or of certain parts thereofUpon such request, the issuing authority of the exporting MemberState shall conduct a retroactive check on a producer/exporter'scost statement

accompanied withthe Certificate of Origin (Form D) concerned and shall specifythe reasons and any additional information suggesting that theparticulars given on the said Certificate of Origin (Form D) maybe inaccurate, unless the retroactive check is requested on arandom basis;(b) The issuing authority receiving a request for retroactive checkshall respond to the request promptly and reply within ninety(90) days after the receipt of the request;(c) The customs authorities of the importing Member State

For the purposes of this Agreement, the term "resident of one of the twoStates" means any person who, under the law of that State, is liable to15taxation therein by reason of his domicile, residence, place of managementor any other criterion of a similar nature;For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other State orin a third State and who is a national of the sending State, shall be deemedto be a resident

of the sending State if he is submitted therein to the sameobligations in respect of taxes on income as are residents of that State.Article 11.Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.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 not exceed10 per cent of the

It makes plain tha the State of sourceis not obliged to give up taxing rights over interest income merely becausethat income was immediately received by a resident of a State with whichthe State of source had consluded a convention.

would otherwise arise from the concurrenttaxation of that income by the State of residence.

Where an item of incomeis received by a resident of a Contracting State acting in the capacity ofagent or nominee it would be inconsistent with the object and purpose of theConvention f or the State of source to grant relief or exemption merely onaccount of the status of the immediate recipient of the income as a residentof the other Contracting State.

, is liable totaxation therein by reason of his domicile, residence, place ofmanagement or any other criterion of a similar nature2 For the purposes of this Agreement an individual, who is a member ofa diplomatic or consular mission of one of the two States in the otherState or in a third State and who is a national of the sending State, shallbe deemed to be a resident of the sending State if he is submitted thereinto the same obligations in respect of taxes on income as are residents ofthat State

;Article 111 Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2 However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the beneficial owner of the interestis a resident of the other State, the tax so charged shall not exceed 10 percent of the gross amount of the interest.3 Notwithstanding the provisions of paragraph 2, interest arising in one of thetwo States shall be

taxable only in the other State to the extent that suchinterest is derived by:i the Government of the other State, including politicalsubdivisions and local authorities thereof; orii the Central Bank of the other State; oril a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local authorities thereof; oriv any resident of the other State with respect to debtclaims guaranteed or insured by the Government of theother State including

Relief or exemption in respect of an item of income is granted by theState of source to a resident of the other Contracting State to avoid in wholeor in part the double taxation that would otherwise arise from theconcurrent taxation of that income by the State of residence.

Where an itemof income is received by a resident of a Contracting State acting in thecapacity of agent or nominee it would be inconsistent with the object andpurpose of the Convention for the State of source to grant relief orexemption merely on account of the status of the immediate recipient of theincome as a resident of the other Contracting State.

Sesuai dengan penghindaran pajak berganda (P3B) Indonesia Thailand yang menyebutkan bahwa : "Interest arising in a Contracting State and paid to aresident of the other Contracting State may be taxed in that other state", sehingga PemohonBanding melakukan pemotongan PPh 26 atas beban bunga bukan pada saat pencatatan(accrual), melainkan pada saat terjadi pembayaran;bahwa berdasarkan dokumendokumen hukum yang ada dan berdasarkan hasil persidangan,Majelis menyimpulkan bahwa sengketa a quo adalah menyangkut

saat terutangnya PPh Pasal26;bahwa Pemohon Banding telah melakukan pemotongan, penyetoran dan pelaporan PPh Pasal26 atas bunga sebesar Rp 11.854.161.789,00 pada Tahun 2007;bahwa Pemohon Banding memotong PPh Pasal 26 untuk bunga yang dibayarkan ke HeadOffice pada saat dibayarkan, hal ini didasarkan pada di argumentasi dari salah satu ketentuandalam P3B Indonesia Thailand (yang selanjutnya dalam putusan ini disebut P3B) yangmenyebutkan bahwa : interest arising in a Contracting State and paid to a

resident of the othercontracting state may be taxed in that other state";bahwa Terbanding berpendapat P3B hanya mengatur hak pemajakan sedang saat terutangnyapajak (pemotongan dan pelaporan) berlaku undangundang domestik dalam hal ini Pasal 8 ayat(4) Peraturan Pemerintah Nomor 138 Tahun 2000 tentang Penghitungan Penghasilan KenaPajak dan Pelunasan Pajak Penghasilan Dalam Tahun Berjalan;bahwa Terbanding berpendapat bahwa argumentasi Pemohon Banding sebagaimana tersebut diatas tidak tepat dan tidak

ini berupa bunga;bahwa Pemohon Banding telah melakukan pemotongan PPh Pasal 26 atas bunga dibayarkansebesar Rp 11.854.161.789,00 dalam Tahun 2007;bahwa sesuai Pasal 32A UU PPh, P3B Indonesia Thailand merupakan lex spesialis yangmengatur hakhak pemajakan dari masingmasing negara yang mengikat diri pada perjanjianitu;bahwa ketentuan berkenaan dengan pengenaan pajak atas bunga dalam P3B Indonesia Thailand sebagai berikut :bahwa dalam Pasal 11 ayat (1) P3B dinyatakan interest arising in a Contracting State

and paidto a resident of the other contracting state may be taxed in that other state;bahwa dalam Pasal 11 ayat (2) P3B dinyatakan :However,(a).

For the purposes of this Agreement an individual, who is a member ofa diplomatic or consular mission of one of the two States in the otherState or in a third State and who is a national of the sending State, shallbe deemed to be a resident of the sending State if he is submittedtherein to the same obligations in respect of taxes on income as areresidents of that State;Article 111.

Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.2. 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 so chargedshall not exceed 10 per cent of the gross amount of the interest.3.

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 of theother State, including political subdivisions and local authoritiesthereof, or(iv) any resident of the other

State with respect to debtclaimsguaranteed or insured by the Government of the other Stateincluding political subdivisions and local authorities thereof, theCentral Bank of the other State or any financial institution owned orcontrolled by that Government.4.

Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State toavoid in whole or in part the double taxation that would otherwisearise from the concurrent taxation of that income by the State ofresidence.

For the purposes of this agreement an individual, who is amember of a diplomatic or consular mission of one of the twoStates in the other state or in a third state and who Is a nationalof the sending state, shall be deemed to be a resident of thesending state if he is submitted therein to the same obligationsin respect of taxes on income as are residents of that state;Article 11:1.

Interest ansing in one of the two states and paid to a residentof the other state may be taxed in that other state;2. However, such interest may also be taxed in the state in whichit arises and according to the lavs of that state, but if thebeneficial ower of the interest is a resident of the other state,the tax so charged shall not exceed 10 per cent of the grossamount of the interest,Halaman 13 dari 35 halaman. Putusan Nomor 315/B/PK/Pjk/20133.

State wth respect to debtclaimsguaranteed or insured by the government of the otherstate including political subdivisions and local authoritiesthereof, the Central Bank of the other state or any financialinstitution owed or controlled by that government;4.

Relief or exemption in respect of an item of income isgranted by the State of source to a resident of the otherContracting State to avoid in whole or in part the doubletaxation that would otherwse arise from the concurrent taxationof that income by the State of residence.

Where an item ofincome is received by a resident of a Contracting State acting inthe capacity of agent or nominee it would be inconsistent wththe object and purpose of the Convention for the State ofsource to grant relief or exemption merely on account of thestatus of the immediate recipient of the income as a resident ofthe other Contracting State.

For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the tno States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;Article 11Halaman 10 dari 35 halaman Putusan Nomor 820/B/PK/PJK/20144..

Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.Hovever, such interest may also be taxed in the State in which it ansesand according to the laws of that State, but if the beneficial omer 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.Notwthstanding the provisions of paragraph 2, interest ansing 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 authorities thereof, or(il) the Central Bank of the other State; or(ili) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other State wth respect to debtclaimsguaranteed or insured by the Government of the other Stateincluding political subdivisions

Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State toavoid in whole or in part the double taxation that would otherwsearise from the concurrent taxation of that income by the State ofresidence.

It would be equally inconsistent wth the object andpurpose of the Convention for the State of source to grant relief orexemption where a resident of a Contracting State, otherwse thanthrough an agency or nominee relationship, simply acts as a conduitfor another person who in fact receives the benefit of the incomeconcerned.

Income derived by an enterprise of a Contracting State from the operation ofaircraft in international traffic shall be taxable only in that Contracting State;2. Income derived by an enterprise of a Contracting State from the operation ofships in international traffic may be taxed in the other Contracting State, but theHalaman 5 dari 20 halaman Putusan Nomor 336/B/PK/PJK/2015tax imposed in that other State shall be reduced by an amount equal to 50 percent thereof;3.

The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein. If the enterprise carries onbusiness as aforesaid, the profits of the enterprise may be taxed in the otherState but only so much of them as is attributable to that permanentestablishment;2.

Where an enterprise of a Contracting State carries on business in the otherContracting State through a permanent establishment situated therein, thereshall in each Contracting State be attributed to that permanent establishmentthe profits which it might be expected to make if it were a distinct and separateenterprise engaged in the same of a similar activities under the same or similarconditions and dealing wholly independently with the enterprise of which it is apermanent establishment;3.

in which the place of effectivemanagement of the enterprise is situated;Notwithstanding the provisions of paragraph 1, profits derived by an enterpriseof a Contracting State from the operation of ships in international traffic may betaxed in the others Contracting State, but the tax imposed in that others Stateshall be reduced by an amount equal to 50 percent thereof;Notwithstanding the provisions of paragraph 1 and 2 Article 7, profits derivedby an enterprise of a Contracting State from a voyage

Subject to the provisions of paragraph 3, where an enterprise of a ContractingState carries on business in the other Contracting State through a permanentestablishment situated therein, there shall in each Contracting State beattributed to that permanent establishment the profits which it might beexpected to make if it were a distinct and separate enterprise engaged in thesame of a similar activities under the same or similar conditions and dealingwholly independently with the enterprise of which

, who is a member ofa diplomatic or consular mission of one of the two States in the otherState or in a third State and who is a national of the sending State, shallbe deemed to be a resident of the sending State if he is submittedtherein to the same obligations in respect of taxes on income as areresidents of that State;Article 111.Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.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 so chargedshall not exceed 10 per cent of the gross amount of the interest.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 of theother State, including political subdivisions and local authoritiesthereof, or(iv) Any resident of the other State with respect to debtclaimsguaranteed or insured by the Government of the other Stateincluding political subdivisions and local authorities thereof, theHalaman 11 dari 31 halaman.

Putusan Nomor 282/B/PK/PJK/2013Central Bank of the other State or any financial institution owned orcontrolled by that Government.4.

Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State toavoid in whole or in part the double taxation that would otherwisearise from the concurrent taxation of that income by the State ofresidence.

For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other State orin a third State and who is a national of the sending State, shall be deemed15to be a resident of the sending State if he is submitted therein to the sameobligations in respect of taxes on income as are residents of that State;Article 111.5.Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.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 not exceed10 per cent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent that suchinterest is derived by:(i) The Government of the other State, including political subdivisions

Bahwa Beneficial Owner of the interest dapat merupakan: Resident (SKD) of the other State; atau Bukan resident (SKD) of the other State;2.

It makes plain tha the State of sourceis not obliged to give up taxing rights over interest income merely becauseHalaman 29 dari 44 halaman. Putusan Nomor 696/B/PK/PJK/201330that income was immediately received by a resident of a State with whichthe State of source had consluded a convention.

would otherwise arise from the concurrenttaxation of that income by the State of residence.

Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other Contracting State if such resident isthe beneficial owner of the Intertest;2.

unless the enterprise carries onbusiness in the other Contracting State through a permanentestablishment situated in that other state.

If the enterprise carrieson business in that manner, the profits of the enterprise may betaxed in the other State but only so much of them as is attributableto:a) that permanent establishment; orb) sales in that other State of goods or merchandise of the sameor a similar kind as those sold through that permanentestablishment; orc) other business activities carried on in that other State of thesame or a similar kind as those carried on through thatpermanent establishment;Yang dapat diartikan sebagai

(c) kegiatan usaha lainnya yang dilakukan di Negara lainnyayang sama atau serupa jenisnya seperti yang dilakukan melaluibentuk usaha tetap.Ayat (2):Subject to the provisions of paragraph 3, where an enterprise ofone of the Contracting States carries on business in the otherContracting State through a permanent establishment situated inthat other State, there shall in each Contracting State be attributedto that permanent establishment the profits which it might beexpected to make if it were a distinct

Interest arising in a Contracting State and paid to a residentof the other Contracting State may be taxed in that otherContracting State if such resident is the beneficial owner ofthe interest. 2.

or in a third State and who is a nationalof the sending State, shall be deemed to be a resident of thesending State if he is submitted therein to the same obligations inrespect of taxes on income as are residents of that State;Article 111 Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2 However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the beneficial owner of

the interestis a resident of the other State, the tax so charged shall not exceed 10 percent of the gross amount of the interest.3 Notwithstanding the provisions of paragraph 2, interest arising in one of thetwo States shall be taxable only in the other State to the extent that suchinterest is derived by:i the Government of the other State, including politicalsubdivisions and local authorities thereof; ori the Central Bank of the other State; orill a financial institution owned or controlled by

theGovernment of the other State, including politicalsubdivisions and local authorities thereof; oriv any resident of the other State with respect to debtclaims guaranteed or insured by the Government of theother State including political subdivisions and localauthorities thereof, the Central Bank of the other Stateor any financial institution owned or controlled by thatGovernment.4 Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the

Relief or exemption in respect of an item of income is granted by theState of source to a resident of the other Contracting State to avoid inwhole or in part the double taxation that would otherwise arise from theconcurrent taxation of that income by the State of residence.

Where anitem of income is received by a resident of a Contracting State acting inthe capacity of agent or nominee it would be inconsistent with the objectand purpose of the Convention for the State of source to grant relief orexemption merely on account of the status of the immediate recipient ofthe income as a resident of the other Contracting State.

Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.2. However, such interest may also be taxed in the Contracting State inwhich it arises, and according to the laws of that State, but if therecipient is the beneficial owner of the interest, the tax so charged shallnot exceed 10% of the gross amount.3.

Notwithstanding the provisions of paragraph 2, interest arising in aContracting State and paid to a resident of the other Contracting Stateshall be taxable only in that other State, if the interest is paid in respectof:a bond, debenture or other similar obligation of the Government of thefirstmentio State or a political subdivision or local authority thereof;orb a loan made, guaranteed or insured, or a credit extended,guaranteed or insured byThe Monetary Authority of Singapore, or theBank Indonesia

Notwithstanding the provisions of paragraphs 2 and 3, the Government ofa Contracting State shall be exempt from tax in the other ContractingState in respect of interest derived from that other State.6.

Interest shall be deemed to arise in a Contracting State when the payeris that State itself, a political subdivision, a local authority, a statutorybody or a resident of that State.

Where, however, the person paying theinterest, whether he is a resident of a Contracting State or not, has inaContracting State a permanent establishment, in connection with whichthe indebtedness on which the interest is paid was incurred, and suchinterest is borne by such permanent establishment, then such interestshall be deemed to arise in the State in which the permanentestablishment is situated.9.

"For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;"Article 111.

"Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State."2. "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.

State wth respect to debtclaimsguaranteed or insured by the Government of the other State includingpolitical subdivisions and local authorities thereof, the Central Bank ofthe other State or any financial institution owned or controlled by thatGovernment.4.

No. 660/B/PK/PJK/2012"10.Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State toavoid in whole or in part the double taxation that would otherwsearise from the concurrent taxation of that income by the State ofresidence.

Where an item of income is received by a resident of aContracting State acting in the capacity of agent or nominee itwould be inconsistent wth the object and purpose of theConvention for the State of source to grant relief or exemptionmerely on account of the status of the immediate recipient of theincome as a resident of the other Contracting State.

Menyatakan sah pernikahan Pemohon dan Termohon yang dilangsungkan pada tanggal 21 Novemver 1997 di State Of Tennessee, Davidson Country, yang telah tercatat dan terdaftar di State OF Tennessee, Davidson Country sesuai dengan Marriage Certificate No. 225/99;
3. Memberi izin kepada Pemohon (Bisma Dewabrata bin Pudjiarto) untuk menjatuhkan talak satu raj'i terhadap Termohon (Erliza Moehar binti Abdoel Moehar) di depan sidang Pengadilan Agama Jakarta Selatan setelah putusan berkekuatan