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

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

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

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

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

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

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

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

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

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

For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;Article 17 :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 of theHalaman 11 dari 33 halaman. Putusan Nomor277/B/PK/PJK/2013interest 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 authonties thereof, theCentral Bank of the other State or any financial institution owned orcontrolled by that Government ;4.

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.

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

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

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

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

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

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

, who is a member ofa diplomatic or consular mission of one of the two States in the otherState or in a third State and who is a national of the sending State, shallbe deemed to be a resident of the sending State if he is submittedtherein to the same obligations in respect of taxes on income as areresidents of that State;Article 111.Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.However, such interest may also be taxed in the State

in which itarises and according to the laws of that State, but if the beneficialowner of the interest is a resident of the other State, the tax so chargedshall not exceed 10 per cent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such interest is derived by:(i) The Government of the other State, including political subdivisionsand local authorities thereof; or(ii

) The Central Bank of the other State; or(iii) A financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof, or(iv) Any resident of the other State with respect to debtclaimsguaranteed or insured by the Government of the other Stateincluding political subdivisions and local authorities thereof, theHalaman 11 dari 31 halaman.

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

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

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

Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.2. However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the beneficialowner of the interest is a resident of the other State, the tax so chargedshall not exceed 10 per cent of the gross amount of the interest.3.

Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof, or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof, or(iv) any resident of the other

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

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

For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other State orin a third State and who is a national of the sending State, shall be deemed15to be a resident of the sending State if he is submitted therein to the sameobligations in respect of taxes on income as are residents of that State;Article 111.5.Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.However

, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall not exceed10 per cent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent that suchinterest is derived by:(i) The Government of the other State, including political subdivisions

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

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

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

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

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

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

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

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

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

Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.2. However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

and paid to a resident of theother Contracting State may be taxed in that other State.(2) However, subject to the provisions of paragraph 3, such interest mayalso be taxed in the Contracting State in which it arises and according toHalaman 27 dari 41 halaman.

It makes plain tha the Stateof source is not obliged to give up taxing rights over interest incomemerely because that income was immediately received by a resident ofa State wth which the State of source had consluded a convention.

would otherwse arise from theconcurrent taxation of that income by the State of residence.

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

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

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

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

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

RAPP State TesoDesa Gunung Sahilan Kec. Gunung Sahilan Kab. Kampar.Bahwa saksi selaku Karyawan di PT RAPP State Teso bagian Humas.halaman 11 dari 42 Putusan Nomor 106/Pid.B.LH/2019/PN.BknBahwa Terdakwa dan satu orang temannya yang melarikan diri dan saksitidak mengenalnya dan saksi mengenali Terdakwa setelah diamankan olehSecurity PT RAPP State TesoBahwa adanya penebangan Pohon dalam kawasan Hutan di ComparmentB 036 TEE PT.

RAPP State Teso tersebut dengan cara saksi ditelpon olehSaksi Hendra Saputra yang merupakan Security PT. RAPP State TESO.Bahwa pada hari Selasa tanggal 01 Januari 2019 sekira pukul 16.30 Wibsaksi di Telpon oleh Saksi Hendra Saputra yang merupakan Security PT.RAPP State Teso yang mengatakan bahwa telah mengamankan seoranglakilaki warga Desa Makmur Sejahtera Kec. Gunung Sahilan yangmelakukan penebangan pohon dikawasan Hutan Lindung didalam IzinKonsesi PT. RAPP State Teso.

RAPP State Teso.Bahwa alat yang digunakan oleh Terdakwa dalam melakukan penebanganPohon di kawasan Hutan Izin Konsesi PT. RAPP State Teso adalah berupaSensow dan Parang.halaman 12 dari 42 Putusan Nomor 106/Pid.B.LH/2019/PN.BknBahwa Terdakwa melakukan Penebangan Pohon di kawasan Hutan IzinKonsesi PT.

Teso) bersamadengan beberapa orang Petugas Keamanan PT RAPP State Teso lainnyasedang melakukan patroli di Areal Konsesi Compatemen B 036 TEE PTRAPP State Teso Desa Gunung Sahilan Kecamatan Gunung SahilanKabupaten Kampar, kemudian Saksi Hasnul Basri Als Hasnul dan Saksihalaman 29 dari 42 Putusan Nomor 106/Pid.B.LH/2019/PN.BknHendra Saputra Bin Mustar mendengar suara mesin chainsaw dari dalamhutan.

Teso) bersama dengan beberapa orangPetugas Keamanan PT RAPP State Teso lainnya sedang melakukan patroli diAreal Konsesi Compatemen B 036 TEE PT RAPP State Teso Desa GunungSahilan Kecamatan Gunung Sahilan Kabupaten Kampar, kemudian SaksiHasnul Basri Als Hasnul dan Saksi Hendra Saputra Bin Mustar mendengarsuara mesin chainsaw dari dalam hutan.

For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State,Article 11:1.

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 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 ;Halaman 11 dari 33 halaman. Putusan Nomor316/B/PK/PJK/20133.

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.

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.

may be taxed in that other State;Ayat (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."

Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.2. However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest.3.

Not with standing 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 there of; 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 there of; orHalaman 11 dari 32 halaman

Putusan Nomor 53/B/PK/PJK/201 7(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 there of, theCentral Bank of the other State or any financial institution ownedor controlled by that Government.4.

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

1. Mengabulkan permohonan Pemohon I dan Pemohon II;
2. Menyatakan sah pernikahan antara Pemohon I (Mustamin bin Bade Malla ) dengan Pemohon II (Muliati binti Lajuhe ) yang dilaksanakan pada tanggal 16 Oktober 1988 di State Ladang Sabah, Malaysia Timur ;
3. Memerintahkan kepada Pemohon I dan Pemohon II untuk mencatatkan perkawinannya kepada Pegawai Pencatat Nikah Kantor Urusan Agama Kecamatan Rilau Ale, Kabupaten

Penetapan No.302/Padt.P/2019/PA.BIkBahwa Pemohon dan Pemohon II adalah suami isteri sah yangmenikah pada tanggal 16 Oktober 1988 di State Ladang Sabah,Malaysia Timur;Bahwa yang menjadi wali nikah pada pernikahan Pemohon II adalahLajuhe (ayah kandung) Pemohon II;Bahwa yang menikahkan Pemohon dengan Pemohon II adalah Anis(selaku imam desa).

Pemohon danPemohon II mohon agar pernikahan tersebut dapat disahkan olehPengadilan Agama Bulukumba untuk mendapatkan kepastian hukumtentang sahnya penikahan tersebut;Bahwa Pemohon tidak memiliki Buku Nikah karena Pemohon danPemohon II pada saat itu telah melaksanakan pernikahan di MalaysiaTimur, oleh karena itu Pemohon dan Pemohon II mohon kepadaPengadilan Agama Bulukumba untuk mengesahkan pernikahanPemohon dan Pemohon II;Bahwa setelah menikah, Pemohon dan Pemohon II tinggal di rumahperusahaan di State

Menyatakan sah perkawinan Pemohon Mustamin bin Bade Malladengan Pemohon II Muliati binti Lajuhe, yang dilaksanakan padatanggal 16 Oktober 1988 di State Ladang Sabah, Malaysia Timur;3.

Yusuf bin Kulleng, umur 67 tahun, agama Islam, pekerjaanPensinan PNS, bertempat tinggal di Dusun Mattirodeceng, DesaBontomanai, Kecamatan Rilau Ale, Kabupaten Bulukumba, di bawahsumpah memberikan keterangan yang pada pokoknya sebagai berikut; Bahwa saksi mengenal para Pemohon karena saksi adalahsepupu tiga kali Pemohon ; Bahwa saksi hadir di acara perkawinan para Pemohon ; Bahwa Pemohon menikah dengan Pemohon II pada tanggal16 Oktober 1988 yang dilaksanakan di State Ladang Sabah,Malaysia Timur dengan

Menyatakan sah pernikahan antara Pemohon (Mustamin bin BadeMalla ) dengan Pemohon II (Muliati binti Lajuhe ) yang dilaksanakanpada tanggal 16 Oktober 1988 di State Ladang Sabah, Malaysia Timur ;3. Memerintahkan kepada Pemohon dan Pemohon II untuk mencatatkanperkawinannya kepada Pegawai Pencatat Nikah Kantor Urusan AgamaKecamatan Rilau Ale, Kabupaten Bulukumba ;Hal. 9 dari 11 Hal. Penetapan No.302/Padt.P/2019/PA.BIk4.

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

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

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

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

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

The following shall be considered as consigned directly from the exporting Member State tothe importing Member State:a) goods transported from an exporting Member State to the importingMember State, orb) goods transported through one or more Member States, other than theexporting Member State and the importing Member State, or through a nonMember State, provided that:i) the transit entry is justified for geographical reason or by consideration related exclusively totransport requirements,ii) the

The following shall be considered as consigned directly from the exportingMember State to the importing Member State:c) goods transported from an exporting Member State to the importingMember State; ord) goods transported through one or more Member States,other than theexporting Member State and the importing Member State, or through anonMember State, provided that:i) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,ii) the goods

Direct consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall bea.b.considered 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

Preferential tariff treatment shall be applied to goods satisfying the requirements ofthirs Chapter and which are consigned directly between the territories of theexporting Member State and the importing Member State.2.

The following shall be considered as consigned directly from the exporting MemberState to the importing Member State:a) goods transported from an exporting Member State to the importing Member State; orb) goods transported through one or more Member States,other than the exportingMember State and the importing Member State, or through a nonMember State,provided that:i) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,ii) the goods

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

Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.Hovever, such interest may also be taxed in the State in which it ansesand according to the laws of that State, but if the beneficial omer of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.Notwthstanding the provisions of paragraph 2, interest ansing in one ofthe two States shall be taxable only in the

other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof, or(il) the Central Bank of the other State; or(ili) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other State wth respect to debtclaimsguaranteed or insured by the Government of the other Stateincluding political subdivisions

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

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

Putusan Nomor. 245/B/PK/PJK/2012Sesuai Tax Treaty Indonesia Singapura Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which it arises, and according to thelaws of that State but if the recipient is the beneficial owner of the interest, thetax so charged shall not exceed 10 per cent

1 dan 2 dalam treaty ini, atas biayabunga dari Pinjaman kepada Credit Suisse Singapura baru terutang PPhPasal 26 pada saat pembayaran (paid), sedangkan kami belum pernahmelakukan pembayaran atas biaya bunga tersebut dalam tahun 2006,sehingga seharusnya tidak terdapat objek PPh Pasal 26 yang terutang atasbiaya bunga ke Credit Suisse, Singapura.Glencore International AG sebesar Rp 30.184.639.993Sesuai Tax Treaty Indonesia Switzerland Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State

and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which it arises and according to thelaws of that State, but if the recipient is the beneficial owner of the interest thetax so charged shall not exceed 10 per cent of the gross amount of theinterest.

and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which it arises, and according to theHalaman 11 dari 14 halaman.

Putusan Nomor. 245/B/PK/PJK/2012laws of that State but if the recipient is the beneficial owner of the interest, thetax so charged shall not exceed 10 per cent of the gross amount.Bahwa berdasarkan pasal 11 angka 1 dan 2 dalam treaty ini, atas biayabunga dari Pinjaman kepada Credit Suisse Singapura baru terutang PPhPasal 26 pada saat pembayaran (paid), sedangkan kami belum pernahmelakukan pembayaran atas biaya bunga tersebut dalam tahun 2006,sehingga seharusnya tidak terdapat objek PPh Pasal 26 yang

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

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

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

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

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