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 ofthe interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.;3.

Notwthstanding 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 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.

Commentary on Article 11 Paragraph 9:..the State of source is not obliged to give up taxing rights overinterest income merely because that income wesimmediatelyreceived by a resident of a State wth which the State ofsource had concluded a convention.

Commentary on Article 11 Paragraph 10:lecees It would be equally inconsistent wth the object and purpose ofthe Convention for the State of source to grant relief or exemptionwhere a resident of a Contracting State, otherwise than through anagency or nominee relationship, simply acts as a conduit foranother person who in fact receives the benefit of the incomeconcerned.

Dividends paid by a company which is a resident of a ContractingState to a resident of the other Contracting State may be taxed in thatother State.2.

However, such dividends may also be taxed in the Contracting Stateof which the company paying the dividends is a resident andaccording to the laws of that State, but if the recipient is thebeneficial owner of the dividends the tax so charged shall not exceed:(a) 10% of the gross amount of the dividends if the beneficial owneris a company (other than a partnership) which holds directly atleast 25% of the capital of the company paying the dividends,(b) 15% of the gross amount of the dividends in all

The term "dividends" as used in this Article means income fromshares, Jouissance shares or "jouissance" rights, mining shares,founders shares or other rights, not being debtclaims, participatingin profits, as well as income from other corporate rights which issubjected to the same taxation treatment as income from shares bythe laws of the State of which the company making the distribution isa resident.bahwa dalam persidangan, Majelis menanyakan kepada Pemohon Bandingmengapa COD tidak disampaikan

taxation therein by reason of his domicile, residence, place ofmanagement or any other criterion of a similar nature;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,shall be deemed to be a resident of the sending State if he issubmitted therein to the same obligations in respect of taxes onincome as are residents 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 socharged shall not exceed 10 per cent of the gross amount of theinterest.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 politicalsubdivisions and 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 State with respect to debtclaimsguaranteed or insured by the Government of the other Stateincluding political subdivisions

Putusan Nomor 1740/B/PK/PJK/2016Central Bank of the other State or any financial institution ownedor controlled by that Government.4.

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 Stateand if the interest is paid on a loan made for a period of morethan 2 years or is paid in connection with the sale on credit of anyindustrial, commercial or scientific equipment.5.

Banding) tidaksetuju dengan koreksi Termohon Peninjauan Kembali (Semula Terbanding)yang mendasarkan saat terutangnya PPh Pasal 26 tersebut juga ditentukanberdasarkan saat pengakuan biaya sesuai dengan metode pembukuanyang dianut oleh pihak yang berkewajiban memotong atau memungut PajakPenghasilan.Bahwa menurut Pemohon Peninjauan Kembali (semula Pemohon Banding)sesuai dengan Perjanjian Penghindaran Pajak Berganda (Tax Treaty)Indonesia Malaysia yang menyebutkan bahwa /nterest arising in aContracting State

and paid to a resident of the other Contracting State maybe taxed in that other State", sehingga PPh Pasal 26 yang dibayarkanPemohon Peninjauan Kembali (semula Pemohon Banding) kepada AustralEnterprises Berhad (sekarang berganti nama menjadi Sime Darby AustralHoldings Berhad) terutang pada saat terjadi pembayaran dan bukan padasaat pencatatan (accrual).Bahwa Koreksi Dasar Pengenaan Pajak PPh Pasal 26 Masa Pajak Februaris.d Desember 2005atas biaya bunga sebesar Rp.14.514.297.809,00 adalahkoreksi

Malaysia) sebagaimana dimaksud dalamPasal 11 Tax Treaty antar Pemerintah Indonesia dan Malaysia yangdisetujui tanggal 12 September 1991 merupakan peraturan yang lebihtinggi dari UndangUndang Nomor 7 Tahun 1983 tentang PajakPenghasilan sebagaimana telah beberapa kali diubah terakhir denganUndangUndang Nomor 36 Tahun 2008 dan peraturan perundangandibawahnya.Berdasarkan Pasal 11 ayat (1) Perjanjian Penghindaran PajakBerganda (Tax Treaty) Indonesia Malaysia, dinyatakan:Interest arising in a Contracting State

and paid to a resident of the otherContracting State may be taxed in that other State"Atau dalam Bahasa Indonesia berarti bahwa bunga yang berasal darisuatu Negara pihak pada Persetujuan dan dibayarkan kepadapenduduk Negara pihak pada Persetujuan lainnya dapat dikenakanpajak di Negara lain tersebut.Pemohon Peninjauan Kembali (semulaPemohon Banding) berpendapatatas accrual bunga pinjaman kepada Austral Enterprises Berhad(sekarang berganti nama menjadi Sime Darby Austral Holdings Berhad)terutang PPh

Putusan Nomor 1057/B/PK/PJK/2016"In the event of there being a dispute in the interpretation and theapplication of this Agreement, the English text shall prevail"Dalam hal terjadi perbedaan penafsiran dan pelaksanaan daripersetujuan ini maka teks dalam Bahasa Inggris yang akan digunakan.Bahwa dalam hal kata paid yang digunakan pada /nterest arising inaContracting State and paid to a resident of the other Contracting Statemay be taxed in that other State", Pemohon Peninjauan Kembali(semula Pemohon

provisions of those Articles shall not be affected by provisions of thisArticles";bahwa jika dalam jumlah laba termasuk unsurunsur pendapatan yang diatur secara tersendiri olehpasalpasal lain dari persetujuan ini, maka ketentuanketentuan dalam pasalpasal itu tidak akanterpengaruh oleh ketentuanketentuan dalam pasal ini;b.Pasal 12 ayat (2) huruf b Perjanjian Pajak Berganda (P3B) antara Indonesia dengan Inggris tanggal 5April 1993 diatur bahwa "However, such royalties may also be taxed in the Contracting State

in whichthey arise and according to the law of that State; but where the beneficial owner of such royalties is aresident of the other Contracting State the tax so charged shall not exceed :(b) in the case of royaltiesreferred to in subparagraph (b) of paragraph 3 of this Article, 10% of the gross amount of theroyalties."

Adapun persewaan Bandwidth yang Pemohon Banding lakukan adalah lebih tepat termasuk kedalam pengertian Jasa Laba/Usaha sebagaimana diatur di dalam Pasal 7 Ayat (1) PersetujuanPenghindaran Pajak Berganda Indonesia dengan Inggris yang menyebutkan the profit of anenterprise of a contracring state shall be taxable only that state unless the enterprise carries onbusiness in the other contracting state through a permanent establishment situated therein.

shall be taxable only in that State unless the enterprisecarries on business in the other Contracting State through a permanent establishment situated therein.

If theenterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State butonly so much of them as is directly or indirectly attributable to that permanent establishment."

Di samping itu,Terdakwa juga bersamasama dengan Saksi REZA ALFINO, SAMSURILUBIS, JOHNEN, ABU ZAID, DARWIS melakukan safari atau lintas daratdari Medan menuju Lampung dalam rangka merapatkan barisan/anshorpendukung Islamic State forlrag and Suriah (ISIS).Dalam upaya menyebarkan faham Islamic State forlraq and Suriah (ISIS),pada sekitar bulan April 2015 sampai dengan pertengahann Tahun 2017,terdakwa lebih kurang membuat tujuh channel untukpropaganda/mendukung ISIS, yaitu:1.

Dengan alasan yang sama yaitu lebihsering memberitakan pemberitaan yang mengandung' unsurkekerasaan, radikal dan juga selalu memberitakan aksiaksi parapendukung Islamic State forlraq and Suriah (ISIS) yang ada di seluruhdunia, chanel Uli!

Utr.LUBIS, JOHNEN, ABU ZAID, DARWIS melakukan safari atau lintas daratdari Medan menuju Lampung dalam rangka merapatkan barisan/anshorpendukung Islamic State forlrag and Suriah (ISIS).Dalam upaya menyebarkan faham Islamic State forlraq and Suriah (ISIS),pada sekitar bulan April 2015 sampai dengan pertengahann Tahun 2017,terdakwa lebih kurang membuat tujuh channel untukpropaganda/mendukung ISIS, yaitu:1.

Dengan alasan yang sama yaitu lebihsering memberitakan pemberitaan yang mengandung' unsurkekerasaan, radikal dan juga selalu memberitakan aksiaksi parapendukung Islamic State forlragq and Suriah (ISIS) yang ada di seluruhdunia, chanel Uli! Amri Keledai kembali diblokir oleh Telegram dantidak dapat diakses kembali.

(ISIS).Dalam upaya menyebarkan faham Islamic State forlraq and Suriah(ISIS), pada sekitar bulan April 2015 sampai dengan pertengahannTahun 2017, terdakwa lebih kurang membuat tujuh channel untukpropaganda/mendukung ISIS, yaitu:Sekitar bulan April 2015, Terdakwa membuat chanel yang bernamaUKK Channel yang merupakan singkatan dari Update Kabar KhilafahChannel.

) yaitu dengan cara dibaiatkepada ABU BAKAR ALBAGDADI, Terdakwa mengetahui bahwaorganisasi IS (Islamic State) yang berpusat di syiriah tersebut sudahmenjadi kelompok / organisasi radikal yang dilarang oleh Negara Indonesiaterkait kegiatan terror yang mereka lakukan ;Terdakwa juga sering memberikan infaq selama mengikuti kajian di MasjidTaufiqurrohman di rumah PUTUT.

) yaitu dengan cara dibaiatkepada ABU BAKAR ALBAGDADI, Terdakwa mengetahui bahwaorganisasi IS (Islamic State) yang berpusat di syiriah tersebut sudahmenjadi kelompok / organisasi radikal yang dilarang oleh Negara Indonesiaterkait kegiatan terror yang mereka lakukan.Terdakwa juga sering memberikan infaq selama mengikuti kajian di MasjidTaufiqurrohman di rumah PUTUT.

Dan rencananya akan digunakan untukmelakukan perampokan di Bank BCA Blitar dan menyerang kantor kepolisianPolres di daerah Blitar ;Bahwa terdakwa bergabung dengan IS (Islamic State) yaitu dengan caradibaiat kepada ABU BAKAR ALBAGDADI, Terdakwa mengetahui bahwaorganisasi IS (Islamic State) yang berpusat di syiriah tersebut sudah menjadikelompok / organisasi radikal yang dilarang oleh Negara Indonesia terkaitkegiatan terror yang mereka lakukan ;Bahwa Terdakwa juga sering memberikan infaq selama mengikuti

Dan rencananya akan digunakan untuk melakukanperampokan di Bank BCA Blitar dan menyerang kantor kepolisian Polres didaerah Blitar ; Bahwa terdakwa bergabung dengan IS (Islamic State) yaitu dengan caradibai'at kepada ABU BAKAR ALBAGDADI, Terdakwa mengetahui bahwaorganisasi IS (Islamic State) yang berpusat di syiriah tersebut sudah menjadikelompok / organisasi radikal yang dilarang oleh Negara Indonesia terkaitkegiatan terror yang mereka lakukan ; Bahwa Terdakwa juga sering memberikan infaq selama

Dan rencananya akan digunakan untuk melakukanperampokan di Bank BCA Blitar dan menyerang kantor kepolisian Polres didaerah Blitar ;Bahwa terdakwa bergabung dengan IS (Islamic State) yaitu dengan caradibai'at kepada ABU BAKAR ALBAGDADI, Terdakwa mengetahui bahwaorganisasi IS (Islamic State) yang berpusat di syiriah tersebut sudah menjadikelompok / organisasi radikal yang dilarang oleh Negara Indonesia terkaitkegiatan terror yang mereka lakukan. sebagai konsekwensinya terdakwapatuh dan taat kepada

Kajiannya mengangkat tentang :1) Materi tentang terhadap siapa saja kita harus berloyalitas yaitu terhadapkaum muslimin dan lepas diri terhadap orangorang kafir yakni Nasranidan Yahudi;2) Tauhid mengenai syarat, rukun dan pembatal ke Islaman;Bahwa pada saat Terdakwa mengikuti Jemaah Ansorud Tauhid (JAT)terdapat perpecahan antara yang mendukung IS (Islamic State) di Suriahdan yang tidak mendukung IS (Islamic State).

Kemudian Terdakwa bersamaSaksi CUNAEDI keluar dari JAT karena Terdakwa dan Saksi CUNAEDItermasuk yang mendukung IS (Islamic State);Bahwa untuk membentuk wadah bagi pendukung IS (Islamic State) makapada bulan Januari 2015 Terdakwa bersama Saksi CUNAEDI, AGUNGBROWNIS dan SIGIT mendirikan Jemaah Ansor Khilafah (JAK) berpusat dirumah AGUNG BROWNIS yang terletak di Jalan Suratno Kota Cirebon danrumah SIGIT yang terletak di Perumahan Griya Plumbon Indah KabupatenCirebon;Adapun susunan pengurus Jemaah Ansor

Putusan No. 2012 K/Pid.Sus/201 7Pada intinya USTAD FAUZAN AL ANSORY menyampaikan mendukungberdirinya ISIS yang kini bemama IS (Islamic State) di Suriah. Bahwakemudian Terdakwa bersama yang hadir berbaiat kepada DAULAH ISISyang kini berganti nama menjadi IS (ISLAMIC STATE) dibawahpimpinan SYEH ABU BAKAR AL BAGDADI, adapun yang membaiatadalah USTAD FAUZAN. Adapun yang mengikuti kajian adalah sebagaiberikut:1. Terdakwa;2. Saksi ALI HAMKA (Indramayu);3. ZAENI (Indramayu);4. LULU (Tegal);5.

Putusan No. 2012 K/Pid.Sus/201 7uang Terdakwa pribadi dengan tujuan untuk menyamakan pemahamandalam mendukung Khilafah (Islamic State);Kajian keempat sekitar tanggal 14 Juli 2015 :Bertempat di Mushola Baitul Muminah dan diadakan dari 09.00 WIBsampai jam 12.00 WIB dan Terdakwa yang menanggung seluruh biayauntuk acara tersebut sedangkan USTAD FAUZAN AL ANSORYmemberikan materi kajian yang masih sama dengan materi padapertemuan sebelumnya.

);2) Sudah berapa banyak personel/anggota yang dimiliki oleh masingmasing mudriyah;Bahwa seluruh mudriyah se Jawa Barat memiliki pemahaman yang samatentang IS (Islamic State);Disamping melaksanakan kegiatan berdakwah dan mengikuti kajian,kegiatan yang diadakan oleh Jemaah Anshor Khilafah adalah melatih fisikdengan cara yakni mendaki gunung dan berenang.

Utratau Daulah Islamiyah atau Islamic State di Suriah yang telah menerapkanSyariat Islam dengan pimpinannya SYEH ABU BAKAR ALBAGDADY.

Of Iraq and Syiria (ISIS)atau Daulah Islamiyah atau Islamic State di Suriah yang telah menerapkanSyariat Islam dengan pimpinannya SYEH ABU BAKAR ALBAGDADY.

Bahwa kelompok Islamic State Of Iraq and Syiria (ISIS) atau DaulahIslamiyah atau Islamic State di Suriah dengan pimpinannya SYEH ABUBAKAR ALBAGDADY berdasarkan Resolusi Dewan Keamanan PBBHalaman 47 dari 58 Putusan Nomor 135/Pid. Sus. Teroris/2019/PN Jkt.

Bahwa kelompok Islamic State Of Iraq and Syiria (ISIS) atau DaulahIslamiyah atau Islamic State di Suriah dengan pimpinannya SYEH ABUBAKAR ALBAGDADY berdasarkan Resolusi Dewan Keamanan PBBHalaman 53 dari 58 Putusan Nomor 135/Pid. Sus. Teroris/2019/PN Jkt.

under Article 9 (Shipping and AirTransport)";Bahwa Pasal 8 ayat 1 Persetujuan Penghindaran Pajak Berganda(P3B) antara Indonesia dan Amerika menyebutkan bahwa:Business profits of a resident of one of the Contracting States shall beexempt from tax by the other Contracting State unless such residentcarries on business in that other Contracting State through a permanentestablishment situated therein.

unless such resident carrieson business in that other Contracting State through a permanentestablishment situated therein.

If such resident carries on business asaforesaids, tax may be imposed by that other Contracting State on thebusiness profits of such resident but only on so much of such profits as areHalaman 11 dari 36 halaman.

within that Contracting State and beneficially owned by a residentof the other Contracting State shall not exceed 15 percent of the grossamount of royalties described in paragraph 3(a) and 10 percent of the grossamount of royalties described in paragraph 3(b)";Bahwa Pasal 13 ayat 3 a Persetujuan Penghindaran Pajak Berganda (P3B)antara Indonesia dan Amerika menyebutkan bahwa:"The term "royalties" as used in this Article means payments of any kindmade as consideration for the use of, or the right

under Article 9 (Shipping and Air Transport)";Bahwa lebih lanjut Pasal 13 ayat 2 Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The rate of tax imposed by a Contracting State on royalties derived fromsources within that Contracting State and beneficially owned by a residentof the other Contracting State shall not exceed 15 percent of the grossHalaman 12 dari 36 halaman.

Bahwa Pasal 12 Ayat 1, Ayat 2 dan 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

Bahwa Pasal 12 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

Pasal 13 Ayat 1, Ayat 2, Ayat 3 dan Ayat 4 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah AmerikaSerikat menyebutkan sebagai berikut Pasal 4 UndangUndang Nomor 8 Tahun1983 tentang 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 not exceed 10 percent of the gross amount of royalties described in paragraph 3.Hal. 19 dari 31 hal.

(b) The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which is exempt from taxby the other Contracting State under Article 9 (Shipping and AirTransport).9.

Interest arising in one of the tno 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 socharged shall not exceed 10 per cent of the gross amount of theinterest;3.

Notwthstanding the provisions of paragraph 2, interest arising inone of the two States shall be taxable only in the other State to theextent that such interest is derived by:(i) the Government of the other State, including politicalsubdivisions and local authorities thereof; or(ii) the Central Bank of the other State; or(ili) a financial institution omed or controlled by the Government ofthe other State, including political subdivisions and localauthorities thereof; or(iv) any resident of the other

State wth 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 omedor controlled by that Government;4.

Commentary on Article 11 Paragraph 9:vines the State of source is not obliged to give up taxing rightsover interest income merely because that income wasimmediatelyreceived by a resident of a State wth which theState of source had concluded a convention.

Commentary on Article 11 Paragraph 10:vee It would be equally inconsistent wth the object andpurpose of the Convention for the State of source to grant reliefor exemption where a resident of a Contracting State,otherwse than through an agency or nominee relationship,simply acts as a conduit for another person who in factreceives the benefit of the income concerned.

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 ofHalaman 16 dari 37 halaman. Putusan Nomor 306/B/PK/PJK/2015the interest 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 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.

Commentary on Article 11 Paragraph 9...the State of source is not obliged to give up taxing rights overinterest income merely because that income was immediatelyHalaman 18 dari 37 halaman. Putusan Nomor 306/B/PK/PJK/20158. 2.received by a resident of a State with which the State of sourcehad concluded a convention.

Commentary on Article 11 Paragraph 1074a It would be equally inconsistent with the object and purposeof the Convention for the State of source to grant relief orexemption where a resident of a Contracting State, otherwise thanthrough an agency or nominee relationship, simply acts as aconduit for another person who in fact receives the benefit of theincome concerned.

Agreementdengan General Motors Southeast Asia Operations Limited Thailand (GMSAO) sejaktanggal 1 Oktober 2007, dimana di dalam perjanjian tersebut telah dinyatakan hakdan kewajiban masingmasing pihak dan diantara kewajiban Pemohon Bandingadalah melakukan pembayaran services fee sesuai dengan tagihan dan GMSAOThailand;bahwa sesuai dengan ketentuan Pasal 7 ayat (1) P3B antara Pemerintah KerajaanThailand dengan Pemerintah Indonesia disebutkan :The income or profits of an enterprise of a Contracting State

shall be taxable only inthat State unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein.

If the enterprise carries onbusiness as aforesaid, the income or profits of the enterprise may be taxed in theother State but only so much of them as is attributable to (a) that permanentestablishment; (b) sales in that other State of goods or merchandise of the same orsimilar kind as those sold through the permanent establishment; or (c) other businessactivities carried on in that other State of the same or similar kind as those effectedthrough the permanent establishment.bahwa berdasarkan ketentuan

Pademangan, Jakarta Utara, dan menetapkan atas barang imporUnited State meat and bone meal (tepung daging dan tulang) bahan bakupakan ternak sebanyak 41,68 MT, Negara asal: United State Pos Tarif2309.90.90 yang diberitahukan dengan PIB Nomor 010724 tanggal 26September 2017 dikenakan pembebanan PPN sebesar 10%, sehinggatagihan PPN impor yang harus dibayar sebesar Rp 74.481.000,00 (tujuhpuluh empat juta empat ratus delapan puluh satu ribu rupiah);Menimbang, bahwa sesudah putusan terakhir ini diberitahukankepada

Agung berpendapat:Alasanalasan permohonan Pemohon Peninjauan Kembali tidak dapatdibenarkan, karena putusan Pengadilan Pajak yang menyatakan menolakbanding Pemohon Banding terhadap Keputusan Terbanding Nomor: KEP107/ WBC.09/2017 tanggal 28 Desember 2017, tentang Penetapan atasKeberatan terhadap Surat Penetapan Tarif dan/atau Nilai Pabean (SPTNP)Nomor: 000707/WBC.08/KPPMP.07/NTL/2017 tanggal 03 Oktober 2017,atas nama Pemohon Banding, NPWP: 01.000.172.5092.000; danmenetapkan atas barang impor United State

meat and bone meal (tepungdaging dan tulang) bahan baku pakan ternak sebanyak 41,68 MT, Negaraasal: United State Pos Tarif 2309.90.90 yang diberitahukan dengan PIBNomor 010724 tanggal 26 September 2017 dikenakan pembebanan PPNsebesar 10%, sehingga tagihan PPN impor yang harus dibayar sebesarRp74.481.000,00; adalah sudah tepat dan benar dengan pertimbangan:a.

Banding) tidaksetuju dengan koreksi Termohon Peninjauan Kembali (semulaTerbanding) yang mendasarkan saat terutangnya PPh Pasal 26 tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai denganmetode pembukuan yang dianut oleh pihak yang berkewajibanmemotong atau memungut Pajak Penghasilan;Bahwa menurut Pemohon Peninjauan Kembali (Semula PemohonBanding) sesuai dengan Perjanjian Penghindaran Pajak Berganda (TaxTreaty) Indonesia Malaysia yang menyebutkan bahwa Interest arisingin a Contracting State

and paid to a resident of the other ContractingState may be taxed in that other State", sehingga PPh Pasal 26 yangdibayarkan Pemohon Peninjauan Kembali (Semula Pemohon Banding)kepada Austral Enterprises Berhad (sekarang berganti nama menjadiSime Darby Austral Holdings Berhad) terutang pada saat terjadipembayaran dan bukan pada saat pencatatan (accrual);Bahwa Koreksi Dasar Pengenaan Pajak PPh Pasal 26 Masa PajakFebruari s.d.

Malaysia)sebagaimana dimaksud dalam Pasal 11 Tax Treaty antar PemerintahIndonesia dan Malaysia yang disetujui tanggal 12 September 1991merupakan peraturan yang lebih tinggi dari UndangUndang Nomor 7Tahun 1983 tentang Pajak Penghasilan sebagaimana telahbeberapa kali diubah terakhir dengan UndangUndang Nomor 36Tahun 2008 dan peraturan perundangan di bawahnya;Berdasarkan Pasal 11 ayat (1) Perjanjian Penghindaran PajakBerganda (7ax Treaty) Indonesia Malaysia, dinyatakan:Interest arising in a Contracting State

and paid to a resident of theother Contracting State may be taxed in that other State";Atau dalam Bahasa Indonesia berarti bahwa bunga yang berasal darisuatu Negara pihak pada Persetujuan dan dibayarkan kepadapenduduk Negara pihak pada Persetujuan lainnya dapat dikenakanpajak di Negara lain tersebut;Pemohon Peninjauan Kembali (Ssemula Pemohon Banding)berpendapat atas accrual bunga pinjaman kepada AustralEnterprises Berhad (sekarang berganti nama menjadi Sime DarbyAustral Holdings Berhad) terutang

Putusan Nomor 1056/B/PK/PJK/2016"In the event of there being a dispute in the interpretation and theapplication of this Agreement, the English text shall prevail";Dalam hal terjadi perbedaan penafsiran dan pelaksanaan daripersetujuan ini maka teks dalam Bahasa Inggris yang akandigunakan;Bahwa dalam hal kata paid yang digunakan pada Interest arising ina Contracting State and paid to a resident of the other ContractingState may be taxed in that other State", Pemohon PeninjauanKembali (Semula Pemohon

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.

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 authorities thereof; or(ii) the Central Bank of the other State; orHalaman 15 dari 36 halaman Putusan Nomor 307/B/PK/PJK/2015(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.

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 period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment.5.

Commentary on Article 11 Paragraph 9the State of source is not obliged to give up taxing rights overinterest income merely because that income wasimmediatelyreceived by a resident of a State with which the Stateof source had concluded a convention.

, peralatan las, peralatan keselamatan dari jenisapapun yg selanjutnya diuraikan pada Lampiran I dan produk lain yang disepakati olehCigweld Pty Ltd dan Pemohon Banding secara tertulis dari waktu ke waktu di kemudianhari;bahwa berdasarkan penelitian Majelis terhadap pengertian Royalty sebagaimana diaturdalam Pasal 12 P3B Indonesia Australia adalah sebagai berikut :MenurutTerbanding1.2.Royalties arising in one of the Contracting States, being royalties to which a resident ofthe other Contracting State

is beneficially entitled, may be taxed in that other State;Those royalties may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall not exceed:(a) inthe case of royalties described in subparagraphs 3(b) and (c), and to the extentto which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; and(b) inall other cases 15%;The competent authorities of the Contracting States shall by mutual agreement settlethe mode of

Bahwa Article 11 Para 1, 2, 3, 4 and 5 Tax Treaty atau Persetujuan Penghindaran16Pajak Berganda (P3B) antara Pemerintah Indonesia dan Pemerintah Belanda,menyatakan: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 interest174is a resident of the other State, the tax so charged

shall not exceed 10 percent 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:1 the Government of the other State, including politicalsubdivisions and local authorities thereof; orul 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.Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident

of source is not obliged to give up taxing rights over interestincome merely because that income was immediatelyreceived by a residentof a State with which the State of source had concluded a convention.

The19term "Beneficial Owner " is not used in a narrow technical sense, rather, itshould be understood in its context and in light of the object and purposes ofthe Convention, including avoiding double taxation and the prevention offiscal evasion and avoidance ;b Commentary on Article 11 Paragraph 10vesaee It would be equally inconsistent with the object and purpose of theConvention for the State of source to grant relief or exemption where aresident of a Contracting State, otherwise than through