SubKontraktor/TURUTTERGUGAT bertanggungjawab terhadap kegagalan dalammelaksanakan pekerjaannya;d) Angka 4 Commencement and Completion Surat Perintah Kerja Letter of Award tanggal 1 Januari 2014, selengkapnyasebagai berikut: The Commencement Date shall be 1 January2014.The Time for Completion for the Sub Contractor Works, shallbe tuelve (12) months counted from the Commencement Date,that is, the completion date is 1 January 2015.Terjemahan bebasnya:Perjanjian mulai berlaku sejak tanggal 1 Januari

/atautanggungjawab TERGUGAT untuk membayarkan seketika padasaat TERTANGGUNG/OWNER/PENGGUGAT menyampaikansurat pemberitahuan yang menyatakan adanya kegagalanHal. 6 dari 43 hal Put.No134/Padt/2018/PT.DKI.pelaksanaan Pekerjaan (notice default) kepadaPENANGGUNG/SURETY/ TERGUGAT sebagaimana hal inidinyatakan dalam Paragraf ke5 (lima) surat Advance PaymentBond dan Paragraf ke2 (dua) surat Performance Bond dengankalimat sebagai berikut, yaitu:Paragraf ke5 Advance Payment Bond:This Advance Payment Bond shall

our privilage as guarantor to claimconfiscation in advance of debtor belongings to settle this debts whichconforms to article 1832 of Indonesian Civil Law Code.Terjemahan bebas:Selanjutnya kami menegaskan melepaskan hak istimewa sebagaipenjamin untuk menagih terlebih dahulu kepada Debitor untukmenyelesaikan kewajiban utang sesuai dengan Pasal 1832 KitabUndangUndang Hukum Perdata.Paragraf ke8 Performance Bond;With reference to section 1832 of Civil Law (Kitab UndangUndangHukum Perdata), the surety shall

TheAdvance Payment shall be repaid through the deductions in paymentcertificate.Terjemahan bebasnya:Uang muka sebesar 15% dari Nilai SubKontrak yang disepakati, yangsama jumlahnya dengan Advance Payment Bond yang disepakati dalamJumlah yang ekuivalen.

COP Nomor 26 dan Nomor 7keduanya tertanggal 3 Februari 2014, TURUT TERGUGAT sudahtidak lagi menjalankan kewajibannya mengembalikan uangmuka/advance payment kepada PENGGUGAT.Bahwa surat Advance Payment Bond menyatakan pembayaranatau pencairan uang muka/advance payment bersifat tidakbersyarat (unconditional and payable) dan mudah dicairkan ataspermintaan pertama kali PENGGUGAT (Owner) sebagaimanadiuraikan pada Paragraf ke5 Advance Payment Bond yangberbunyi sebagai berikut:This Advance Payment Bond shall

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

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.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp84.844.714.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi denganpihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V.adalah bukan Beneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from,or a reduction of tax shall not apply if more than 50 per cent ofsuch income is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl

shall vlcod gw aro ad Mell Veit ol pel Ko ls galiglArtinya Sesungguhnya kehidupan suami isteri tidak akan tegak denganadanya perpecahan dan pertentangan...dan tidak ada kebaikannyamengumpulkan dua orang yang saling membenci. Dan kadangkadangapapun sebabsebab timbulnya perselisihan ini, baik yang membahayakanatau patut diduga membahayakan, sesungguhnya yang lebih baik adalahmengakhiri hubungan perkawinan antara dua orang suami isteri ini...

Musthafa AsSibai dalam kitab AlMaratu bainal Fiqhi wal Qanun halaman 100 yangdiambil alih sebagai pendapat Pengadilan Tinggi Agama sebagai berikut :Ah dle Se Ge dled Lela Elly Gal as agcy dns ll Shall Ub15a Waa Glial GS Legey Guaeeliie Gu Elia) GH AY agSgluy YSJad Ores 5 Ge Ge Aen Sl AE Dell ced Gt GAN Ge Atle Lgl!

huruf (f) Kompilasi HukumISIAM j = 22 = 22> 2 oon nnn nn nnn nn nnn nnn nnn ne en ee nn ne ne nnn nae nen ee ane nee nee eneMenimbang, bahwa dengan demikian maka gugatan cerai yang diajukanPenggugat/Terbanding, telah sesuai pula dengan ibarat dalam kitab MadaaHalaman 3 dari 7 halaman putusan nomor 1/Pdt.G/2016/PTA.BnHurnyyatuz Zaujayni Fith Thalaaq, juz , halaman 83, yang diambil alin menjadipendapat Pengadilan Tinggi Agama, yang menyatakan sebagai berikut: Gai Cus y cle Ys cilioi Lad adi aly as jl shall

sebagaimana diatur dalam pasal 19 huruf (f)Peraturan Pemerintah Nomor 9 Tahun 1975 Jo pasal 116 huruf (f) Kompilasi Hukum Islam;Menimbang, bahwa dengan demikian maka gugatan cerai yang diajukanPenggugat/Terbanding, telah sesuai pula dengan ibarat dalam kitab MadaaHurriyyatuz Zaujayni Fith Thalaaq, juz , halaman 83, yang diambil alih menjadipendapat Pengadilan Tinggi Agama, yang menyatakan sebagai berikut: Halaman 3 dari 6 halaman putusan nomor 4/Pdt.G/2019/PTA.BnComa Crag chia Ys cil led aay aly Coes jl Shall

Lebih lanjut, SKD Nordea BankFinland Plc, Singapore Branch (Finlandia), SKD Skandinaviska EnskildaBanken (Swedia) dan SKD Mizuho Corporate Bank (Jepang) telah PemohonBanding serahkan pada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran PajakBerganda (Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"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";Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (TaxTreaty) antara Indonesia dan Finlandia, diatur bahwa:"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";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa

:"The profits of an enterprise of a Contracting State shall be taxable only inthat Contracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Halaman 12 dari 48 halaman.

Putusan Nomor 1874/B/PK/PJK/2017Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall be construed so as to include any financing charge or cost(howsoever described but excluding other fees, commitment commission, costsor expenses) calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which such indebtedness is outstanding";Bahwa sebagai tambahan, dalam kutipan website Bank BNI (www.bni.co.id)sehubungan dengan pengertian dan tugas

pembayaran biaya agency fee danTrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa:"interest shall

Selanjutnya diambil alin sebagai pertimbangan Majelis Hakimtingkat banding, sebagai berikut:Asa 9 Ai) joel 5 slag) ol nl shall le UY alps GeArtinya : Anak itu dilahirkan dalam kondisi fitrah (menerima apa yang datangkepadanya) maka disebabkan kedua ibu bapaknya dia menjadiYahudi, dia menjadi Nasrani dan dia menjadi Majusi;Menimbang, bahwa dalam hal pemeliharaan anak yang harusdiperhatikan adalah kepentingan yang terbaik bagi anak.

Bahwa ketentuan Pasal 34 (c) Perjanjian Charter Party FC2 danPerjanjian Charter Party FC6 berbunyi sebagai berikut:(c) This Charter Party shall be governed by and construed in accordancewith the laws of the place mutually agreed by the parties and any disputearising out of or in connection with this Charter Party shall be referred toarbitration at a mutually agreed place, subject to the proceduresapplicable there;Adapun terjemahan bebasnya adalah sebagai berikut:(c) Perjanjian Carter ini tunduk dan

Berikut bunyi kutipan pasalnya:Where an invoice is disputed, the Charterers shall notify the Ownersbefore the due date and in any event pay the undisputed portion of theinvoice but shall be entitled to withhold payment of the disputed portionprovided that such portion is reasonably disputed and the CharterersHalaman 15 dari 27 hal Put.

In consideration of the technical and other assistancegiven by YAMAHA to YMMI hereunder YMMI shall payto YAMAHA the royalty as specified below for the termof this Agreement and even after the expiration there ofin case YAMAHA grants YMMI the right to sell Guitarsand Drums in promotion to total amount of Guitars andDrums that YMMI sold to its buyers including YAMAHA2.0% (include tax) of the net sales of Guitars and Drums2.

Term of Agreement;Article 24:This Agreement shall continue in full force for five (5) yearsfrom 1 April, 2004.

Thereafter, it shall be automaticallyextended for one year each, unless either party shall give tothe other party a written notice of its intention to terminate thisAgreement within at least three (3) monthprior to theexpiration of the term of this Agreement.Berdasarkan Surat Nomor S74/WPJ.07/KP.0200/2010 tanggal2 Juli 2010 tentang Permintaan Peminjaman Buku, Catatan, danDokumen, Pemeriksa telah meminta dokumen Transfer Pricingterkait royalti tersebut, namun hingga diterbitkannya suratPeringatan

Nomor 1376/B/PK/PJK/2016Interest derived from sources within one of the ContractingStates by a resident of the other Contracting State may be taxedby both Contracting States.The rate of tax imposed by one of the Contracting States oninterest derived from sources within that Contracting State andbeneficially owned by a resident of the other Contracting Stateshall not exceed 10 percent of the gross amount of such interest.Notwithstanding paragraphs 1 and 2, interest arising in one ofthe 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, orii. the Central Bank of the other State; oriit. a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local authorities thereof.Paragraph 2 shall not apply if the recipient of the interest, being aresident of one of the Contracting States, has a permanentestablishment

Insuch a case the provisions of Article 8 (Business Profits) orArticle 15 (Independent Personal Services) shall apply;Where any amount designated as interest paid to any relatedperson exceeds an amount which would have been paid to anunrelated person, the provisions of this Article shall apply only toso much of the interest as would have been paid to an unrelatedperson.

Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

. , in casuPasal 12 Perjanjian Jual Beli (Sale & Purchase Agreement,31 May 2011)sebagai berikut; Any dispute arising out of this agreement shall to theextent possible,be settled amicably between the Parties.

Bahwa berdasarkan Pasal 12 Perjanjian ada disebutkan sebagai berikutAny dispute arising out of this agreement shall, to the extent possible,be settled amicably between the Parties. Any such dispute that can notbe resolved within 30 (thirty) days after the matter in dispute has beenbrought by one party to the attention of the other party should, at theelection of either party be resolved by Arbitration in the english languageunder BANI (Indonesia Arbitratiton Body) Rules.

The decision of BANI shall be final, bindingand incontestable and may be used as a basis for judgement thereon inIndonesia or elsewhere. (Setiap permasalahan yang timbul dariperjanjian ini sedapat mungkin diupayakan penyelesaiannya denganjalan damai diantara para pihak.

Hal tersebut sebagaimanadiatur dalam ketentuan Klausula 5 ayat (2) Bill of Lading (BIL), yangmenyatakan:For the purposes and subject to the provisions of this Bill ofLading, the Carrier shall be responsible for the act and ommisionsof any person of whose services he makes use for theperformance of the Contract evidenced by this Bill of Lading, ...Hal 9 Putusan No. 719/PDT/2020/PT.DKI(Untuk tujuan dan berkenaan pada ketentuanketentuan dalam Billof Lading ini, Pengangkut bertanggung jawab atas tindakan

untukpelaksanaan Kontrak yang dibuktikan dengan Bill of Lading ini, ...)Ketentuan tersebut di atas, diperkuat pula dengan ketentuan Klausula14 ayat (1) Bill of Lading (B/L), yang menyatakan:Any person or vessel whatsoever, including but not limited to, theCarriers servants or agents, any independent contractor or hisservants or agents, and all others by whom the whole or any partof the contract evidenced by this Bill of Lading, whether directly orondirectly, is procured, performed or undertaken, shall

have thebenefit of all provisions in this Bill of Lading benefiting the Carrieras if such provisions were expressly for his benefit and in enteringinto this contract the Carrier to extent of these provisions, does sonot only on his own behalf but also as agent or trustee for suchpersons and vessels and such persons and vessels shall to thisextent be or be deemed to parties to this contract.

ISSUANCE OF THIS BILL OF LADING(3) When issued on a Port to Port Basis, the responsibilityof the Carrier is limited to that part of the Carriage from andduring loading onto the vessel up to and during dischargefrom the vessel and the Carrier shall not be liable for anyloss or damage whatsoever in respect of the Goods or forany other matter arising during any other part of theCarriage even though charges for the whole Carriage havebeen charged by the Carrier...(3) = Ketika dikeluarkan atas dasar dari

EXTENT OF LIABILITY(2) The Carrier shall, however, be relieved of liability forany loss or damage if such loss or damage was caused by(a) an act or omission of the Merchant, or personother than the Carrier acting on behalf of the Merchantor from whom the Carrier took the Goods in charge;(2) Namun, Pengangkut harus dibebaskan dari tanggungJawab atas kehilangan atau kerusakan jika kehilangan ataukerusakan tersebut disebabkan olehHal 25 Putusan No. 719/PDT/2020/PT.DKI(a) suatu tindakan atau kelalaian

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

Hal itu dapat dilihat dari ketentuan Pasal 5.13Common Terms Agreement (vide Bukti T2) yang menyatakan sebagaiberikut:,a.If, under the Lease, Lessee is required to pay a Deposit, theremaining privisions of this clause shall apply.

Lessee agreesthat Lessor shall be entitled to commingle the Deposit withLessors general or other funds, Lessor will not hold any suchfunds as agent or on trust for Lessee or in any similar fiduciarycapacity and Lessees right to a refund of the Deposit amount islimited as set out in the Lease;If Lessee fails to comply with any provision of the Lease or theOther Agreements, or any Default shall have occurred and becontinuing, in addition to all rights and remedies accorded toLessor elsewhere in the

under Law in respect of theDeposit, Lessor may immediately or at any time thereafter,without prior notice to Lessee, apply all or part of the Deposit inor towards the payment or discharge of any matured obligationowed by Lessee or any Lessee Affiliate under the Lease or theOther Agreements, in such order as Lessor sees fit, and/orexercise any of the rights of setoff described in Clause 5.20against all or part of the Deposit;lf Lessor exercises the rights described in Clause 5.13(b) above,Lessee shall

The Licensee shall submit to theLicensor reports on the Net Sales Value of the Licensed Products at theclose of each month and show calculations for the royalties the Licenseeshould pay based on the separate agreement between the parties. TheLicensee shall make royalty payments to the Licensor within 30 daysafter the closing date of the monthly sales.Pasal 5.3 Trademark License Agreement:Payment of Taxes.

With the exception of the Licensors income tax, theLicensee shall pay on behalf of the Licensors account all taxes andwithholding imposed by the government in the territory upon the paymentof royalties to be made to the Licensor.Yang terjemahan resminya adalah sebagai berikut (Bukti P10B):Pasal 5.2 Trademark License Agreement:Waktu. dan Frekuensi Pembayaran.

The Licensee shall submit to theLicensor reports on the Net Sales Value of the Licensed Products at theclose of each month and show calculations for the royalties the Licenseeshould pay based on the separate agreement between the parties.

TheLicensee shall make royalty payments to the Licensor within 30 daysafter the closing date of the monthly sales;(penebalan ditambahkan);Yang terjemahan resminya adalah sebagai berikut (Bukti P10B):Pasal 5.2 Trademark License Agreement:"Waktu dan Frekuensi Pembayaran.

GOVERNING LAW/ARBITRATION(2) Any distupe arising from this Bill of Lading shall be reffered toarbitration in Tokyo by the Tokyo Maritime Arbitration Commission(TOMAC) of The Japan Shipping Exchange, Inc., in accordance with theRules of TOMAC and any amendments thereto, and the award givin bythe arbitrators shall be final and binding on both parties.Terjemahannya :3.

GOVERNING LAW / ARBITRATION.(1) The contract evidenced by or contained in this Bill of Lading shall begoverned by Japanese law.Terjemahannya :3.

desires to receive services from The Second Partyas broker in order to develop and promote its business and The Second Partyis willing to furnish The First Party with such service;2) Appointment:a) The First Party hereby appoints The Second Party as broker for The FirstParty to develope and promote The First Partys business in Indonesia;b) The Second Party hereby accepts the appointment and agrees to performthe duties as set forth under section 2 hereof;3) Duties of The Broker:The Second Party shall

, when requested by The First Party, render followingservices:a) To obtain offers of bids of The First Party to customers or suppliers, andb) To convey offers or bids of The First Party to costumers or suppliers, andc) To render any other services, which The First Party requests from time totime The Second Party, with respect to the contracts of The First Party;In rendering such services, The Second Party shall comply with instructionsor orders, if any, given by The First Party and shall serve the

best interest ofThe First Party;4) Brokerage:In case that contracts are concluded by The First Party with suppliers adn/orcustomers through the assistance of The Second Party here under, The FirstParty shall pay The Second Party for each contract, as entire and full paymentfor the consideration of the services provided by The Second Party under thisagreement, brokerage calculated ini accordance with rates stipulated in theschedule A attached here to which is an integral part of this agreement;Bahwa

Lebih lanjut, SKD Nordea Bank Finland Plc,Singapore Branch (Finlandia), SKD Skandinaviska Enskilda Banken (Swedia)dan SKD Mizuho Corporate Bank (Jepang) telah Pemohon Banding serahkanpada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"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";Halaman 11 dari 45 halaman Putusan Nomor 2119/B/PK/PJK/2017Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (Tax Treaty)antara Indonesia dan Finlandia, diatur bahwa:"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";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak

Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatContracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Bahwa dalam S756/PJ.312/2001 menyebutkan bahwa usaha aktifmengharuskan adanya aktivitas nyata yang merupakan suatu proses produktifyang menghasilkan barang atau jasa yang dapat diperjualbelikan kepada pihaklain secara

seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisinh kurs atas pinjaman dalam valuta asing (Ssepanjang selisih kurstersebut merupakan penyesuaian terhadap biaya bunga) atau amortisasipremi kontrak valuta berjangka dalam rangka lindung nilai (hedging) danayang dipinjam dalam valuta asing;Bahwa berdasarkan penjelasan tersebut di atas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall

pembayaran biaya agency fee dantrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall