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1. Mengabulkan gugatan Penggugat untuk sebagian ;
2. Menyatakan bahwa kesepakatan antara Penggugat dan Tergugat tentang Tanggung Jawab Pengasuhan Anak yang tertuang dalam Alokasi Tanggung Jawab Orang Tua - Pengambilan Keputusan Dan Rencana Induk yang merupaka bagian yang tidak terpisahkan dari Putusan Judisial State

Illinois Circuit County of Winnebago Nomor 2016 D 48 adalah sah dan berharga ;

of Illinois Circuit County of Winnebago Nomor 2016 D 48 ;

Putusan Nomor 437/B/PK/PJK/2016Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebut menegaskan:The profits of an enterprise of a contracting state shall be taxable only inthat state unless the enterprise carries on business in the other contractingstate through a permanent establishment situated therein.

Putusan Nomor 437/B/PK/PJK/2016termasuk jasa jasa konsultan oleh suatu perusahaan melalui seorangkaryawan atau pegawai lainnya dimana kegiatan itu berlangsung(untuk proyek yang sama atau yang berhubungan), untuk suatu masaatau masamasa yang berjumlah lebih dari 90 hari dalam 12 bulan;Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebutmenegaskan:The profits of an enterpnse of a contracting state shall be taxableonly in that state unless the enterprise carries on business in the othercontracting

state through a permanent establishment situated therein.If the enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other state but only so much of themas Is attributable to thatpermanent establishment,Atau:Laba suatu perusahaan dari suatu negara hanya akan dikenakanpajak di negara itu, kecuali perusahaan tersebut menjalankan usahamelalui suatu pendirian tetap di negara lainnya;Bahwa karena jasa manajemen tersebut tidak dilakukan di Indonesiatetapi dilakukan

The reliefs provided in theArticle apply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits madeby the company or are derived, for example, from reserves, i.e.profits of previous financial years.

shall betaxable only in that state unless the enterprise carries onbusiness in the other contracting state through a permanentestablishment situated therein.

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.

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(ii) 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 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 wasimmediatelyreceived by a resident of a State wth which the Stateof source had concluded a convention.

Commentary on Article 11 Paragraph 10bese It would be equally inconsistent wth the object and purposeof the Convention for the State of source to grant relief orexemption where a resident of a Contracting State, otherwsethan through an agency or nominee relationship, simply acts as aconduit for another person who in fact receives the benefit of theincome concerned.

Putusan Nomor 1536/B/PK/PJK/2016 through 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,Tax Treaty Indonesia UK, Pasal 7 ayat (1):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 directly or indirectly attributable to thepermanent establishment,Tax Treaty Indonesia UK, Pasal 12 ayat (13):(1) Royalties arising in a Contracting State which are derived by a resident ofthe other Contracting State may be taxed in that other State;(2) 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 beneficialowner of such royalties is a resident of the other Contracting State the tax socharged shall not exceed:(a) in the case of royalties referred to in subparagraph (a) of paragraph 3 ofthis Article, 15% of the gross amount of the royalties; and(b) in the case of royalties referred to in subparagraph (b) of paragraph 3 ofthis Article, 10% of the gross amount of the royalties.(3) The term "royalties" as used in this Article comprises:(a)

Putusan Nomor 1536/B/PK/PJK/2016(1) Royalties derived from sources within one of the Contracting States by aresident of the other Contracting State may be taxed by both ContractingStates;(2) The rate of tax imposed by a Contracting State on royalties derived fromsources within that Contracting State and beneficially owned by a resident ofthe other Contracting State shall not exceed 15 percent of the gross amountof royalties described in paragraph 3 (a) and 10 percent of the gross amountof royalties

The rate of tax imposed by a Contracting State on royaltiesderived from sources within that Contracting State andbeneficially owned by a resident of the other ContractingState shall not exceed 10 percent of the gross amount ofroyalties described in paragraph 3;Keputusan Direktur Jenderal Pajak Nomor KEP506/PJ./2001tentang Perubahan Atas Keputusan Direktur Jenderal PajakNomor KEP108/PJ.1/1996 tentang Bentuk FormulirPemotongan/Pemungutan Pajak Penghasilan SebagaimanaTelah Diubah Dengan KEP 02/PJ.1/

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.

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.

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.

) 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

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.

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."

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

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

Interest arising in a Contracting State and paid to a resident of theother Contracting State may be taxed in that other State;2.

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

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

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.

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

Siantar State Kec. Siantar Kab.Simalungun yang mana saat itu terdakwa ditangkap karenamenyalahgunakan Narkotika jenis sabu.Bahwa terdakwa ditangkap oleh petugas kepolisian yang berpakainpreman, karena terdakwa menyalahgunakan Narkotika jenis sabu didalam Ruko kosong di Komplek Perumahan Grya Jalan AsahanNagori. Siantar State kec. Siantar Kab.

Siantar State kec.

Siantar State kec. Siantar Kab.

Siantar State kec. SiantarKab.

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.

, 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

,Amerika Serikat, merupakan pembayaran royalty kepada perusahaan yangberdomisili (Tax Resident) di Amerika Serikat;bahwa berdasarkan Tax Treaty (P3B) antara Indonesia dengan Amerika Serikat,Pasal 13 ayat (1, 2 dan 3), menyebutkan :Royalties derived from sources within one of the Contracting States by a resident ofthe other Contracting State may be taxed by both Contracting States;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 otherContracting State shall not exceed 15 percent of the gross amount of royaltiesdescribed in paragraph 3 (a) and 10 percent of the gross amount of royaltiesdescribed in paragraph 3 (b);a.

shall be taxable only in that Stateunless the enterprise carries on business in the other Contracting State through apermanent establishment situated therein, If the enterprise carries on business asaforesaid, the profits of the enterprise may be taxed in the other State but only somuch of them as is attributable to that permanent establishment;bahwa berdasarkan Tax Treaty antara Indonesia dengan Inggris, Pasal 5 ayat (3)dan Pasal 7 ayat (1) menyatakan :Pasal 5 ayat (3)The term "permanent establishment

" likewise includes:(a) a building site, a construction, assembly or installation project or supervisoryactivities in connection therewith, but only where such site, project or activitiescontinue for a period of more than 183 days;(b) the furnishing of services, including consultancy services, by an enterprisethrough employees or other personnel engaged by the enterprise for such purpose,but only where activities of that nature continue (for the same or connected project)within the Contracting State

for a period or periods aggregating more than 91 dayswithin any continuous period of twelve months;Pasal 7 ayat (1)The profits of an enterprise of a Contracting State shall be taxable only in that Stateunless the enterprise carries on business in the other Contracting State through apermanent establishment situated therein, If the enterprise carries on business asaforesaid, the profits of the enterprise may be taxed in the other State but only somuch of them as is directly or indirectly attributable

Interest arising in a Contracting State and paid to a resident ofthe other Contracting State may be taxed in that other State.2.

However, such interest may be taxed in the Contracting State inwhich it arises, and according to the law of that State, but if therecipient is the beneficial owner of the interest, the tax socharged shall not exceed 15% of the amount of the interest.Persetujuaan Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dengan Pemerintah Perancis :Pasal 11:(1) Bunga berasal dari salah satu Negara pihak pada Persetujuandan dibayarkan kepada penduduk Negara lainnya pihak padaPersetujuan

pemilik yang menikmati bunga itu, maka pajakyang dikenakan tidak akan melebihi 15 perseratus dari padajJumlah bunga itu.Bahwa berdasarkan Article 11 (Interest) Convention Between TheGovernment Of The Republic Of Indonesia And The Government OfThe Republic Of Singapore For The Avoidance of Double Taxationand The Prevention of Fiscal Evasion with Respect to Taxes onIncome And Capital (Persetujuan Penghindaran Pajak Berganda(P3B) Indonesia Singapura), diatur bahwa :(1) Interest arising in a Contracting State

and paid to a resident ofthe other Contracting State may be taxed in that other State.(2) However, such interest may also be taxed in the ContractingState in which it arises, and according to the laws of that State,but if the recipient is the beneficial owner of the interest, the taxso charged shall not exceed 10% of the gross amount.Pasal 11:(1) Bunga berasal dari salah satu Negara pihak pada Persetujuandan dibayarkan kepada penduduk Negara lainnya pihak padaPersetujuan dapat dikenakan pajak di