OF CALIFORNIA1200007002691 yang dikeluarkan oleh State Of Califonia Country Of Contra Costatanggal 28 April 2000 ( saat ini telah berusia 15 (lima belas) tahun;11.3.

BYRON KEVIN HONG, yang fahir di California pada tanggal 10 April 2002,sebagaimana terbukti dari CERTIFICATE OF LIVE BIRTH STATE OF CALIFORNIA1200007002438 yang dikeluarkan oleh State Of Califonia Country Of Contra Costatanggal 12 April 2002 ( saat ini telah berusia 13 (tiga belas) tahun;12.Bahwa PENGGUGAT selaku ibu kandung walaupun tidak sebagai wali dari anakanak,tetap memiliki hak dan kewajiban untuk memberikan bmbingan dan pendidikan padaanakanak dan PENGGUGAT tetap memilki hak untuk bertemu

yang dikeluarkan oleh State Of Califonia Country Of Contra Costatanggal 28 April 2000;3.3.

BYRON KEVIN HONG, yang lahir di California pada tanggal 10 April 2002,sebagamana terbukti dari CERTIFICATE OF LIVE BIRTH STATE OF CALIFORNIA1200007002438 yang dikeluarkan oleh State Of Califonia Country Of Contra Costatanggal 12 April 2002.4.

Fotocopy Certificate of live Birth state of California 1200007002691 tanggal 28 April 2000atas nama KAWAII KELLY HONG (P 4);5. Fotocopy Certificate of live Birth state of California 1200007002438 tanggal 12 April 2002atas nama BYRON KEVIN HONG (P 5);6. Fotocopy Kartu Tanda Penduduk atas nama BEVLINE NUGRAHA No. 3277015801750001tanggal 21 Januari 2013 (P 6)7. Fotocopy Kartu Keluarga No.3277012010061917 atas nama HONG KUO LONG tanggal 16September 2007 (P 7);8.

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

The Rulesof Origin set out in Chapter 3 (hereinafter referred to as ASEAN ROO) yang telahdisahkan dengan Peraturan Presiden Nomor 2 Tahun 2010 tentang PengesahanASEAN Trade in Goods Agreement (Pengesahan Perdagangan Barang ASEAN);bahwa dalam Annex 8 Operational Certification Procedure for The Rules of OriginUnder Chapter 3, rule 1 dijelaskan:Rule 1 DefinitionsFor the purposes of this Annex:Back to back certificate of origin means a certificate of origin issued by anintermediate exporting member state

based on the certificate of origin issued by thefirst exporting member state;bahwa dalam Annex 8 Operational Certification Procedure for The Rules of OriginUnder Chapter 3, rule 11 disebutkan bahwa:Rule 11 Back to back certificate of originThe Issuing authority of the intermediate member state may issue a Back to backcertificate of origin in an application is made by the exporter, provided that:a valid origin (form D) is presented.

FOB price of theintermediate member state in box 9 should also be reflected in the Back to backcertificate of origin;For partial export shipments, the partial export value shall be shown instead of the fullvalue of the original certificate of origin (form D).

The intermediate member state willensure thet the total quantity reexported under the partial shipment does not exceedthe total quantity of the certificate of origin (form D) from the first member state whenapproving the back to back certificate of origin to the exporters;In the event thet the information is not complete and/or circumvention is suspected,the final importing member state (s) could request that the original certificate of origin(form D) be submitted to their respective customs authority

berdasarkanSKA yang diterbitkan oleh negara anggota pengekspor pertama;bahwa dalam huruf B Lampiran SE05/BC/2010 tanggal 23 Maret 2010 tentangPetunjuk Pelaksanaan Penelitian Dokumen Pemberitahuan Impor Barang DalamRangka Skema Free Trade Agreement, menyatakan :"Dalam skema FTA, skema AFTA, AKFTA dan IJEPA dimungkinkan untukmenggunakan back to back COO, sedangkan untuk ACFTA sampai saat ini belumdiberlakukan. back to back COO dapat diterbitkan oleh negara kedua (intermediateexporting party/nember state

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 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 amountof the interest.3.

Notwthstanding 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 political subdivisions andlocal 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 authorities thereof;or(iv) any resident of the other

State wth respect to debtclaims guaranteedor insured by the Government of the other State including politicalsubdivisions and local authorities thereof, the Central Bank of the otherState or any financial institution owned or controlled by thatGovernment.Halaman 16 dari 36 halaman Putusan Nomor 219/B/PK/PJK/20144.

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 immediatelyreceivedby a resident of a State wth which the State of source had concludeda convention.

Commentary on Article 11 Paragraph 10lesen 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, otherwse than through anagency or nominee relationship, simply acts as a conduit for anotherperson wo in fact receives the benefit of the income concerned.

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 consignmenta.b.Dasar 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

, 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), (ii) 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

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.

YUSUF BIN IRWAN ROZALI;: Palembang;: 24 Tahun / 11 Juli 1993;: Lakilaki;: Indonesia;: Jalan Soak Simpur Perum Horizon State Blok F 10Rt. 104 Rw. 07 Kelurahan Sukajaya KecamatanSukarami Palembang;: Islam;: Mahasiswa;Terdakwa Irwan Rozali bin Akmal Hakib dan Terdakwa M. Yusuf bin IrwanRozali dipenyidik tidak dilakukan penahanan:Terdakwa Irwan Rozali bin Akmal Hakib dan Terdakwa M.

Erika dengan No.Rek.Pinjaman 1130100574965bertempat Perumahan Horizon State Blok F 10 Kelurahan Sukajaya KecamatanSukarami Palembang berdasarkan Surat Perintah Tugas No.MNR.RCR/CCR.PLG/4611/2018 tanggal 20 Desember 2018 ;Bahwa setelah mendapat tugas saksi korban bersama dengan saksi ToniWijaya dan saksi Didi Harnika pergi menuju Perumahan Horizon State Blok F 10Kelurahan Sukajaya Kecamatan Sukarami dengan menggunakan 1 (Satu) unitmobil Toyota Avanza warna Silver B 1312 UYS, setelah sampai saksi korbanbersama

Pinjaman 1130100574965 bertempatPerumahan Horizon State Blok F 10 Kelurahan Sukajaya KecamatanSukarami Palembang berdasarkan Surat Perintah Tugas No.MNR.RCR/CCR.PLG/4611/2018 tanggal 20 Desember 2018, dan setelahmendapat tugas saya bersama dengan saksi Toni Wijaya dan saksi DidiHarnika pergi menuju Perumahan Horizon State Blok F 10 KelurahanSukajaya Kecamatan Sukarami dengan menggunakan 1 (satu) unit mobilToyota Avanza warna Silver B 1312 UYS, setelah sampai saya bersamadengan saksi Toni Wijaya langsung

Pinjaman 1130100574965 bertempat PerumahanHorizon State Blok F 10 Kelurahan Sukajaya Kecamatan SukaramiPalembang berdasarkan Surat Perintah Tugas No.MNR.RCR/CCR.PLG/4611/2018 tanggal 20 Desember 2018, dan setelahHalaman 9 dari 26 / Putusan No.1451/Pid.B/2019/PN.PIgmendapat tugas saya bersama dengan saksi Toni Wijaya dan saksi DidiHarnika pergi menuju Perumahan Horizon State Blok F 10 KelurahanSukajaya Kecamatan Sukarami dengan menggunakan 1 (satu) unit mobilToyota Avanza warna Silver B 1312 UYS,

, 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.

lain dalamproses keberatan yang tidak diberikan pada saat pemeriksaan, selain data dan informasi yangpada saat pemeriksaan belum diperoleh Wajib Pajak dari pihak ketiga, pembukuan, catatan,data, informasi, atau keterangan lain dimaksud tidak dipertimbangkan dalam penyelesaiankeberatannya;bahwa Artikel 4 Angka 1 Perjanjian Penghindaran Pajak Berganda (P3B) antara Indonesiadengan Uni Emirat Arab (United Arab Emirates) menyatakan:For the purposes of this Agreement, the term "resident of a Contracting State

" means a personwho, under the laws of that State, is liable to tax therein by reason of his domicile, residence,place of management or any other criterion of a similar nature;bahwa Artikel 4 Angka 1 Perjanjian Penghindaran Pajak Berganda (P3B) antara Indonesia!

dengan Inggris (United Kingdom) menyatakan:For the purposes of this Agreement, the term "resident of a Contracting State" means anyperson who, under the law of that State, is liable to tax therein by reason of his domicile,residence, place of management or any other criterion of similar nature;bahwa Majelis berpendapat Surat Keterangan Domisili aquo seharusnya dipertimbangkanlTerbanding pada saat proses keberatan karena merupakan data dan informasi yang pada saatpemeriksaan belum diperoleh Pemohon

MURNIATI BTNURSAAT AHMAD,1 buah Paspor RI Nomor AP 590626, 1 lembar Boarding Pass EtihadAirways Nomor Penerbangan EY 471 tujuan Abu DhabiDoha, 1 lembarBoarding Pass Etihad Airways Nomor Penerbangan 393 tujuan AbuDhabiDoha, 1 lembar Visa State Of Qatar Nomor 342014030406 yangkesemuanya an.

SUNERCIH BT CAMUNG RAD, 1 buah Paspor RI Nomor A 8539584, 1 lembar Boarding Pass EtihadAirways Nomor Penerbangan EY 393 tujuan AbudhabiDoha, 1 lembarVisa State Of Qatar Nomor 342014030408 yang kesemuanya an.

SUNERCIH BTCAMUNG RAD,1 buah Paspor RI Nomor A 8539584, 1 lembar Boarding Pass EtihadAirways Nomor Penerbangan EY 393 tujuan AbudhabiDoha, 1lembar Visa State Of Qatar Nomor 342014030408 yang kesemuanyaan.

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 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 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 politicalsubdivisions and local authorities thereof; or15ii) 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 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

Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State to avoidin whole or in part the double taxation that would otherwise arise fromthe concurrent taxation of that income by the State of residence.Halaman 23 dari 35 halaman.

PERNICK SULTRA sebagai royalty dari nikel yang dimuat sebesarUSD.300.000, (tiga ratus ribu unitet state dollar);2. KSU HIKMAH JAYA, masyarakat pemilik ijin, kKepala desa sebesarUSD.80.000, (delapan puluh ribu unitet state dollar)3. Biaya untuk angkatan laut dan Kuota USD.50.000, (lima puluh ribuunite state dollar)4.

(dua ratus ribu Unitet State Dollar);4. Tahap keempat pada tanggal 3 April 2013 sebanyak USD 100.000,(seratus ribu Unitet State Dollar), melalui Bank Mandiri Cab. KartiniMakassar ke No. rekening 1520012311540 An. PT. NESSA GOLDENMINING, ;5. Tahap kelima pada tanggal 8 April 2013 telah ditransfer sebanyak USD300.000, (tiga ratus ribu Unitet State Dollar), melalui Bank Mandiri Cab.Kartin' Makassar ke No. rekening 1520012311540 An. PT. NESSAGOLDEN MINING,;6. Biaya Demorrage Kapal MV.

KSU HIKMAH JAYA, masyarakat pemilik ijin, kKepala desa sebesarUSD.80.000, (delapan puluh ribu unitet state dollar);3. Biaya untuk angkatan laut dan Kuota USD.50.000, (lima puluh ribuunitet state dollar)4.

Tahap kelima pada tanggal 8 April 2013 telah ditransfer sebanyak USD300.000, (tiga ratus ribu Unitet State Dollar), melalui Bank Mandiri Cab.110Kartin' Makassar ke No. rekening 1520012311540 An. PT. NESSAGOLDEN MINING,;6. Biaya Demorrage Kapal MV. Magic sebesar USD.660.000, (enam ratusribu enam puluh ribu Unitet State Dollar), yang kemudian disepakati untukditanggung sebagian oleh para pihak masingmasing sebesarUSD.330.000, (tiga ratus tiga pulu ribu Unitet State Dollar),7.

INKE MINING GROUP dimana harga sebelumnya diperjanjikan dariUSD.48.00/MT (empat puluh delapan unitet state dollar per metric ton) kemudianmenjadi USD.36.00/MT (tiga puluh delapan unitet state dollar per metric ton) sertaperjanjian seluruh biaya Demurage sebesar USD.660.000, (enam ratus enam puluhribu Unitet State Dollar) akan dibagi 2 (dua) antara Penjual dan Pembeli yakni PT.NESSA GOLDEN MINING (Penjual) akan menanggung sebesar USD.330.000, (tigaratus tiga puluh ribu unitet state dollar) dan dikompesasi

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), (ii) and (iii) of this Agreement are beingcomplied with.

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

Sedangkan untuk akun facebook dariTerdakwa anak ABDULLAH JAISYU MUHAMMAD Saksi tidakmengetahui dengan pasti kenapa dibanned.Bahwa saksi menjadi simpatisan ISIS ( Islamic State of Irag and Syiria )sekira tahun 2014;Bahwa saksi menjadi simpatisan ISIS ( Islamic State of Iraq and Syiria )dikarenakan menurut Saksi segala sesuatu yang dilakukan oleh ISIS( Islamic State of Iraq and Syiria ) berdasarkan syariat Islam;Bahwa saksi mendapatkan informasi terkait ISIS ( Islamic State of Iraqand Syiria ) dari

Atjehcyber.net;Bahwa anak ABDULLAH JAISYU MUHAMMAD merupakan salah satusimpatisan ISIS (Islamic State of Iraq and Syiria ) seperti Saksi;Bahwa Sdr.ABDULLAH JAISYU MUHAMMAD menjadi simpatisanISIS( Islamic State of Iraq and Syiria ) sejak menjalani sekolah di PondokHalaman 19 dari 62 Putusan Nomor 25/Pid.SusAnak/2017/PN.NbaPesantren Miftahul Huda tahun 2013, Pondok Pesantren Ibnu Masudtahun 2014, Pondok pesantren ansharrullah 2015;Bahwa anak ABDULLAH JAISYU MUHAMMAD tidak menyelesaikanpendidikannya

penjelasan yang Saksijelakan kepada mereka pun tidak berpengaruh terhadap pandanganmereka terkait Daulah Islamiyah / ISIS ( Islamic State of Iraq and Syiria ).

Bahwa dengan berdoa dan menjelaskan kepada para pihak yangmenganggap atau beranggapan buruk mengenai Daulah Islamiyah / ISIS( Islamic State of Iraq and Syiria ) kepada saya mengenai apa yang sayaketahui terkait Daulah Islamiyah / ISIS ( Islamic State of Iraq and Syiria )yang sebenarnya agar para pihak tersebut dapat mempertimbangkanpangangan buruknya tersebut, dan perlu saya jelaskan sampaidengan saat ini hanya keluarga dari pihak istri yang mempertanyakanmengenai hal tersebut, dan penjelasan yang

saya jelakan kepadamereka pun tidak berpengaruh terhadap pandangan mereka terkaitDaulah Islamiyah / ISIS ( Islamic State of Iraq and Syiria);Atas keterangan saksi tersebut terdakwa membenarkannya;Menimbang, bahwa dipersidangan Penuntut Umum telah membacakanketerangan ahli dibawah sumpah yang pada pokoknya yaitu:1.

maybe taxed in the Contracting State in which they arise andaccording to the laws of that State, but if the recipient is thebeneficial owner of the royalties or of the fees for technicalservices the tax so charged shall not exceed:(a) in the case of royalties as defined in paragraph 2 subparagraph (a) 15% of the gross amount of such royalties;(b) in the case of royalties as defined in paragraph 2 subparagraph (b) 10% of the gross amount of such royalties;and(c) in the case of fees for technical

The provisions of paragraph 1 of this Article shall not apply if thebeneficial owner of the royalties or fees for technical services,being a resident of a Contracting State, carries on business inthe other Contracting State in which the royalties or fees fortechnical services arise through a permanent establishmentsituated therein, or performs in that other State independentpersonal services from a fixed base situated therein, and theright, property or contract in respect of which the royalties orfees

Royalties and fees for technical services shall be deemed toarise in a Contracting State when the payer is that State itself, aLand, a political subdivision, a local authority or a resident ofthat State.

Where, however, the person paying the royalties orfees for technical services, whether he is a resident of aContracting State or not, has in a Contracting State a permanentestablishment or fixed base in connection with which theobligation to make the payments was incurred, and thepayments are borne by that permanent establishment or fixedbase, then the royalties or fees for technical services shall bedeemed to arise in the Contracting State in which the permanentestablishment or fixed base is situated

In suchcase, the excess part of the payments shall remain taxableaccording to the laws of each Contracting State, due regardbeing had to the other provisions of this Agreement.7.

Aksara No 144145 Medan State Kec. Percut SeiTuan Kab. Deli Serdang; Bahwa Saksi tidak mempunyai hubungan kekeluargaan denganTerdakwa T. Suhardi Alias Agam namun pada hari Selasa Tanggal 11November 2019 Saksi mendatangi Hotel Nusa INN di JI. Aksara No 144145 Medan State Kec. Percut Sei Tuan Kab. Deli Serdang. Memesankamar No 103. dan memesan wanita yang menyediakan jasa ST (ShortTime) kepada Terdakwa T.

Aksara No 144145 Medan State Kec.Percut Sei Tuan Kab. Deli Serdang pada tanggal 11 November 2019 untukmemesan kamar dengan tujuan ingin memesan jasa seks Short Time (ST)perempuan penyedia jasa seks. Kemudian Saksi akan menggunakan jasaseks Nurul Putri Agus Tyas Alias Siska sedangkan Sylvia Maya SariGinting akan Saksi kenalkan kepada teman Saksi. dan Saksi akanmenggunakan jasa seks pada tanggal 12 november 2019 di Hotel NusaINN di Jl.Aksara No 144145 Medan State Kec. Percut Sei Tuan Kab.

Suhardi Alias Agam sebagai upa ataufee; Saksi tidak ada menyerahkan uang kepada Nurul Putri Agus Tyas AliasSiska Pada tanggal 12 Nopember 2019 dari Kamar Nomor 103 Hotel NusaINN di JI.Aksara No 144+145 Medan State Kec. Percut Sei Tuan Kab. DeliSerdang, namun uang pembayaran seks Saksi serahkan kepadaTerdakwa T.

Suhardi Alias Agam; Bahwa Barang bukti yang dapat di sita dari tersangka Terdakwa T.Suhardi Alias Agam saat dilakukan penangkapan Pada 12 Nopember2019 dari Kamar Nomor 103 Hotel Nusa INN di Jl.Aksara No 144+145Medan State Kec. Percut Sei Tuan Kab. Deli Serdang adalah : 2 (dua)buah kondom Merk Sutra.

Dan tugas Terdakwa sebagai kasiradalah menerima tamu, menerima pembayaran biaya kamar dari tamu,merekap hasil usaha / omzet perhari, melaporkan hasil usaha / omzetkepada pemilik Hotel, dan menyerahkan langsung ke pemilik Hotel an.Alexander Lie; Bahwa Fungsi / fasilitas yang ada di Hotel Nusa INN Jl Aksara No 144145 Desa Medan State Kec.

Royalties arising in a Contracting State and paid to aresident of the other the Contracting State may be taxed inthat other Contracting State.2. However, such royalties may also be taxed in theContracting State in which they arise, and according to thelaws of that Contracting State, but if the recipient is thebeneficial owner of the royalties the tax so charged shall notexceed 10 percent of the gross amount of the royalties.3.

The provisions of paragraphs 1 and 2 shall not apply if thebeneficial owner of the royalties, being a resident of aContracting State, carries on business in the otherContracting State in which the royalties arise, through apermanent establishment situated therein, or perForms inthat other Contracting State independent personal servicesfrom a fixed base situated therein, and the right or propertyin respect of which the royalties are paid is effectivelyconnected with such permanent establishment or

Royalties shall be deemed to arise in a Contracting Statewhen the payer is that Contracting State itself, a politicalsubdivision or a local authority thereof, or a resident of thatContracting State.

Where, however, the person paying theroyalties, whether he is a resident of a Contracting State ornot, has in a Contracting State a permanent establishmentor a fixed base in connection with which the liability to paythe royalties was incurred, and such royalties are borne bysuch permanent establishment or fixed base, then suchroyalties shall be deemed to arise in the Contracting Statein which the permanent establishment or fixed base issituated.Where, by reason of a special relationship between thepayer

In such case, the excesspart of the payments shall remain taxable according to thelaws of each Contracting State, due regard being had to theother provisions of this Agreement.Sedangkan Pasal 12 P3B Indonesia Jepang versi BahasaIndonesia mengatur sebagai berikut:1.Royalti yang berasal dari suatu Negara dan dibayarkankepada penduduk Negara lainnya, dikenakan pajak diNegara lainnya itu;Namun demikian, royalti tersebut dapat juga dikenakanpajak di Negara dimana royalti itu berasal, sesuai denganperundangundangan

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.

may also be taxed in the State in which itarises and 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";Ayat (4), "Notwithstanding the provision of paragraph 2, interest arising inone of the two States 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 is paidon a loan made

/F the beneficial owner of the interestis a resident of the other State ...";Ketentuan Pasal 11 ayat 2 dan ayat 4 P3B IndonesiaBelandatersebut memiliki makna bahwa beneficial owner of the interestdapat merupakan:1) resident of the other State, (dengan bukti Surat KeteranganDomisiliSKD);atau2) Bukan resident of the other State;c.

Putusan Nomor 942/B/PK/PJK/201 4understood in its context and in light of the object and purposes ofthe Convention, including avoiding double taxation and theprevention of fiscal evasion and avoidance";2) Paragraf 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 otherwisearise 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 with 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.

It would be equally inconsistentwith the object and purpose of the Convention for the State ofsource to grant relief or exemption where a resident of aContracting State, otherwise than through an agency or nomineerelationship, simply acts as a conduit for another person who infact receives the benefit of the income concerned.