ketidakdatangan Penggugat tersebutdisebabkan oleh sesuatu halangan yang sah, maka Majelis Hakim berpendapatbahwa Penggugat tidak bersungguhsungguh dengan permohonannya dankarena itu berdasarkan Pasal 148 R.Bg. cukup beralasan untuk menggugurkangugatan Penggugat tersebut;Menimbang, bahwa ketidaksungguhan Penggugat tersebut dalamberperkara sejalan pula dengan pendapat ulama fikin yang terdapat dalam kitabAhkam AlQur'an yang diambil alih menjadi pertimbangan Majelis Hakim yangberbunyi sebagai berikut :Shall

Selain itu, Tergugat kembalimerujuk pada butir (8) ketentuan Polis Performance Bond Nomor09.92.5.0006.04.09 yang memberikan hak bagi Tergugat untukmengajukan klaim dalam jangka waktu 14 (empat belas) hari sejaktanggal berakhirnya Polis Performance Bond yaitu tanggal 2 Mei 2011;Adapun isi ketentuan butir (6) dan butir (8) dari Polis Performance Bondsebagaimana Penggugat kutip di bawah ini:Isi ketentuan butir (6) dari Polis Performance Bond:This Bond shall remain valid an in full force and effect until

be finally settled by bindingarbitration in the english language in Jakarta, Indonesia and shall beconducted by three arbitrations in accordance with the Arbitration Rules ofthe United Nations Commission on International Trade Law contained inResolution 31/98 adopted bu the United Nations General assembly onDecember 15, 1976, as in force at the time such arbitration is commenced,except as the rules my modified herein;Yang terjemahan resminya adalah:Halaman 23 dari 89 hal.

Bahwa berdasarkan Pasal 28.1 Exibit A Contract NomorAPD/GK/090/08, General Terms and Conditions of Contract, Maret 2009,tentang Performance Bond (Bukti Permulaan 1T.13), Turut Tergugatdiwajibkan untuk memberikan jaminan pelaksanaan contract tersebutkepada Tergugat II, dengan menyebutkan:Contractor shall, prior to signing of the Contract, provide Company withHalaman 24 dari 89 hal. Put.

The amount of the Performance Bond shall be as setforth in Item 7 of the First Schdule.

Hal ini sebagaimanaangka 12 Jaminan Pelaksanaan/Performance Bond;Angka 12 Jaminan Pelaksanaan/Performance Bond selengkapnyamenyebutkan:Any dispute under this performance bond which cannot be settled amicablybetween Company and the Insurance shall be finally settled by bindingarbitration in the English language in Jakarta, Indonesia and shall beconducted by three arbitrations in accordance with the Arbitration Rules ofthe United Nations Commission on International Trade Law contained inResolution

shall Go pled Cue GDUbl) ols ALY! lis) a gall Gaull Gass) aah cle aSay ul cline yl jai YOY, cy ot Os 2 me G95!

Musthafa As Sibai, halaman 100, yang diambil alihsebagai pendapat majelis hakim yang berbunyi:DY 5 peSglyy VSM) duis ally ee Ge clad Lolac Lj ally GULL ae aSLLGY dan ll shall GlBall ce Go) yp Cpe Ald Led gh OLS Vales g1 jal) WSs Glad GS: Lage y Ged liie yur Leia 39 Aig Labi dae any lal al Qt Lege only JS) cae ail del Gael Ge Gn Aas g Jloh aAArtinya : Sesungguhnya kehidupan suami istri tidak akan tegak denganadanya perpecahan dan pertentangan, selain itu justru akanmenimbulkan bahaya yang serius terhadap

pur Cy laai shall cura ilplo ay aay Led Wlai Vy dle erg wo Ata Jl ey ilbygo yo put Toy WY JIp oiwl olivo yl pS ule rolcured!

Pasal 116 huruf f Kompilasi Hukum Islam, dan dengan mengacu padaPasal 119 ayat (2) huruf c Kompilasi Hukum Islam, karenanya Majelis Hakimberpendapat bahwa gugatan Penggugat patut dikabulkan dengan menjatuhkantalak satu bain shugra Tergugat terhadap Penggugat ;13Menimbang, bahwa terhadap perceraian dengan jenis talak bain shugra,bersesuaian dengan kitab Ahkamu alQuran juz halaman 148 yang dijadikansebagai pendapat Majelis Hakim dalam putusan ini, sebagai berikut :15 L4S> Gd Shall ails yslApabila Hakim

This agreement shai come into force on the 15 October 2012and shall subsist (subject to termination hereunder) for a periodof three (2) years from that date and shall be subject to reviewwhere the Supplier reservers the absolute rights and discretionto renew for further periods not exceeding 12 months on eachoccassion on the terms and conditions as may be agreedbetween the parties.Terjemahan bebasnya;Hal 8 dari 59 Halaman Putusan Nomor 4S/Pdt.Sus/Merek/2016/PN.Niaga.Jkt.Pst.14.Periode3. perjanjian

danmengikatkan diri pada ketentuanketentuan yang diatur dandikeluarkan oleh FCC tersebut ;Tujuan utama dari FCC London adalah untuk menangani masalahmasalah penyelesaian secara ekonomi melalui tribunal sehubungandengan timbulnya perkaraperkara jual beli biji Kakao dan/atau produkkakao yang berada di bawah ketentuan pasar dari FCC tersebut ;Section 31 (general Rules) pada section 31.4 dari FCC menegaskansebagai berikut :No party to any contract nor any person claiming through or undersuch party shall

bring any action or other legal proceedings aginst theother party in respect of any such dispute until such dispute shall firsthave been heard and determined by the Arbitrations or Board ofAppeal in accordance with the Rullesin force in the date whenarbitrations is claimed ;Hal. 7 dari 28 hal.

No. 1982 K/Pdt/2009in respect of any such dispute until such dispute shall first have ben heardand determined by the Arbitrations or Board of Appeal in accordance with theRullesin force on the date when Arbitrations is claimea" ;Sehubungan dengan halhal yang didalilkan Penggugat videposita dan petitum surat gugatan, maka proses dan prosedurpenyelesaian tehniS maupun hukumnya telah diatur danditentukan didalam Section 10 (Market Rules), Section18.3 (Default)dan Section 35.10 ;(Default And Invoicing

If payment is not made withinthat period, the seller may freely dispose of the goods anddeclare the buyer in default, whereupon the contract shall beclosed out." ;M.

Berikut adalah kutipan dari ketentuan Pasal 25 Ayat (1)TRIPs.Pasal 25 Ayat (1) Perjanjian TRIPs :"Members shall provide for the protection of independently createdindustrial designs that are new or orginal. Members may provide thatdesigns are not new or original if they do not significantly differ fromknown designs or combinations of known design features. Wembersmay provide that such protection shall not extend to designs dictatedessentially by technical or functional considerations."

Members shall provide for the protection of independently createdindustrial designs that are new or original. Members may provide thatdesigns are not new or original if they do not significantly differ from knowndesigns or combinations of known design features.

Members may providethat such protection shall not extend to design dictated essentially bytechnical or function considerations.Bahwa dengan demikian pengertian tidak sama dalam Pasal 2 ayat (2)UndangUndang Nomor 31 Tahun 2000 adalah "berbeda secara signifikan,dst...MENGADILI Mengabulkan permohonan kasasi dari Pemohon Kasasi : HONDAGIKEN KOGYO KABUSHIKI KAISHA tersebut; Membatalkan putusan Pengadilan Niaga pada Pengadilan NegeriSurabaya No. 05/HAKI/2004/PN.NIAGA.SBY. tanggal 23 Februari 2005;MENGADILI

Members shall be free todetermine the appropriate method of implementing the provisions ofthis agreement within their own legal system and practice.Terjemahan bebasnya:Negara anggota akan menindaklanjuti kKetentuanketentuan pada Perjanjian ini.13.Negara anggota dapat, namun tidak wajib, mengimplementasikan padahukum negara mereka perlindungan yang lebih luas daripada yangdisyaratkan dalam Perjanjian ini, dengan ketentuan perlindungan tersebuttidak bertentangan dengan ketentuanketentuan pada Perjanjian

Terkait dengan desain industri, minimal Negara anggotamemberikan perlindungan desain industri sebagaimana tertuang dalam Pasal25 ayat 1, kalimat pertama dinyatakan member shall provide for protection ofindependently created industrial designs that are new or originalSedangkan dalam kalimat berikutnya dalam Pasal 25 TRIPs dinyatakan bahwamember may provide that designs are not new or orginal if they do notsignificantly differ from known designs or combination features.

Pasal 16 huruf (a), (b) dan (c) dariConvention tersebut menyebutkan :States Parties shall take all appropriate measures to eliminatediscrimination against women in all matters relating to marriageand family relations and in particular shall ensure, on a basis ofequality of men and women:(a) The same right to enter into marriage;(b)The same right freely to choose a spouse and to enter intomarriage only with their free and full consent;Hal. 15 dari 18 hal. Ptsn.

plas BMI cur Cy laai shall cura ilplo ax gay Led Wlai Vy dhe Gury mod Ata Jl elybygo yo pat Toy WY JIp oiwl olive yl pS ule rolcured!

Pasal 116 huruf f Kompilasi Hukum Islam, dan dengan mengacu padaPasal 119 ayat (2) huruf c Kompilasi Hukum Islam, karenanya Majelis Hakimberpendapat bahwa gugatan Penggugat patut dikabulkan dengan menjatuhkantalak satu bain shugra Tergugat terhadap Penggugat ;Menimbang, bahwa terhadap perceraian dengan jenis talak bain shugra,bersesuaian dengan kitab Ahkamu alQuran juz halaman 148 yang dijadikansebagai pendapat Majelis Hakim dalam putusan ini, sebagai berikut :15 4S> Gd Shall ails GilApabila Hakim

Perjanjian Royalti tertanggal 24 Desember 1990: Article 2Paragraph 2.02;Licensee Acknowledges Licensor's Ownership:By means of this Agreement, Licensee acknowledges thatLicensor is the originator and owner of Products and Parts,whether patented or otherwise, as well as the correspondingLicensed Information, and all Industrial Property Rights to Productsand Parts and Licensed Information shall remain the Licensor'sProperty and Licensee shall, under no circumstances, use suchLicensed Information, or

manufacture, assemble, use or sellProducts and/or Parts in the Territory or induce anyone else to doso, except as may be permitted by this Agreement;Article 1 Paragraph 1.05 Licensor 's Industrial Property Rights"Licensor 's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly

of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information"defined:"Licensed Information" shall mean any and all technical,commercial and scientific information, including, but not limited to,knowhow, designs, drawings, standards, processes, formulas,specifications, trade secrets and other data (whether patented,Halaman 9 dari 82 Halaman.

Perjanjian Royalti tertanggal 24 Desember 1990:Article 2 Paragraph 2.02 Licensee Acknowledges Licensor'sOwnershipBy means of this Agreement, Licensee acknowledges thatLicensor is the originator and owner of Products and Parts,whether patented or otherwise, as well as the correspondingLicensed Information, and all Industrial Property Rights to Productsand Parts and Licensed Information shall remain the Licensor'sProperty and Licensee shall, under no circumstances, use suchLicensed Information, or

Putusan Nomor 1400/B/PK/PJK/2017Article 1 Paragraph 1.05 Licensor's Industrial Property Rights:"Licensor's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information" defined;"Licensed Information" shall mean any and

Prinsip akuntansi yang berlaku Secara umum UU No. 6 Tahun 1983 beserta Pasal 13 (13) (iv) Kontrak Karya mengatur secara khususperubahannya tentang Ketentuan Umum dan bahwa /n determining the Companys net taxable income,Tata Cara Perpajakan (UU KUP) tidak sound, consistent and generally accepted accountingmengatur prinsip akuntansi yang dapat principle used in the Mining Industry shall be employed,diterapkan dalam menyelenggarakan provided ....pembukuan kecuali bahwa Pasal 28 ayat (4)mengatur bahwa

OperatingExpenses shall include, among other things (antara lain), the following amounts: ... (J) Amounts for handling,loading, storing, transporting and shipping, other delivery costs (including insurance). ...Dalam Bahasa Indonesia, ketentuan tersebut diartikan sebagai Biaya operasi dalam tahun manapun berartijumlah yang dikurangkan dari penerimaan untuk semua jumlah pengeluran yang diakibatkan oleh Pengusahaandalam tahun tersebut.

Kontrak Karya mendefinisikanPenghasilan Kotor dengan pernyataan Gross Income means all amounts,other than exempt income defined under the laws and regulations in effect onthe date of the singing of this Agreement, paid to or accrued by the Company,including: (a) the gross proceeds received or accrued from the sale of theProduct F.O.B. point of shipment in Indonesia on the basis described inArticle 11 of this Agreement...Bahwa selanjutnya Pasal 11 ayat (2) Kontrak Karya mengatur bahwaThe Company shall

deliver each shipment of Concentrates CIFConcentrates (Incoterms 2000 / Latest Edition) to one (1) Port of Dischargedesignated by each Buyer pursuant to Section X.X, unless analternate port is determined as provided in Section X.X, withdischarge risk and expense as well as any inland freight for Buyer'saccount.CIF Article 7 Insurance Seller shall obtain and pay for ocean marine cargo insurance oneach cargo of Concentrates sold hereunder.CFR Article 5 Delivery of Seller shall deliver each shipment

of Concentrates CFRConcentrates (Incoterms 2000) to one (1) Port of Discharge designated by eachBuyer pursuant to Section X.X, unless an alternate port isdetermined as provided in Section X.X, with discharge risk andexpense as well as any inland freight for Buyers account.CFR Article 7 Insurance Buyer shall obtain and pay for ocean marine cargo insurance oneach cargo of Concentrates sold hereunder.CIF/CFR Article 5 Title and Risk Title and all risks of loss shall pass to Buyer as cargoof Loss progressively

Dimana didalam Contract of Carriage // Kontrak Pengangkutan pada Klausul 5.1, menyatakansebagai berikut:5.1 Where the Carriage is PorttoPort, then the liability (ifany) of the Carrier for loss of or damage to the Goodsoccurring between the time of loading at the Port of Loadingand the time of discharge at the Port of Discharge shall bedetermined in accordance with any national law making theHague Rules compulsorily applicable to this bill of lading(which will be US COGSA for shipments to or from

Bahwa mengingat kerugian inibersifat idiil serta relatif, mohon kiranya demi hukum dan keadilanditetapkan sebesar Rp. 2.000.000.000,00 (dua milyar rupiah),dimana ganti rugi immaterial tersebut harus dibayarkan olehTERGUGAT REKONPENSI/PENGGUGAT KONPENSI dengan seketika dansekaligus.Bahwa merujuk ketentuan B/L No.: MCC828480, dengan Klausul22.2 dan Klausul 22.3, menyatakan sebagai berikut:Klausul 22.2:The Merchant shall take delivery of the Goods wthin the timeprovided for in the Carners applicable

Suchstorage shall constitute due delivery hereunder, and thereuponall liability whatsoever of the Carrier in respect of the Goods orthat part thereof shall cease and the costs of such storage shallforthwith upon demand be paid by the Merchant to the Carrier.

Apabila salah satu syarat tidak terpenuhi,maka gugurlah hak hadanahnya itu;Menimbang, bahwa terhadap anak Penggugat dan Tergugat yangbernama Anak ke Il, perempuan, lahir tanggal 13 Februari 2010, dikaitkandengan bukti P.2 dan kesaksian kedua orang Saksi yang diajukan olehPenggugat di persidangan, sebagaimana tersebut dalam bagian tentang dudukperkara, maka hanya semata demi kemaslahatan serta untuk mengedepankanprinsip kepentingan terbaik bagi anak (the best interests of the child shall be aprimary

tuanya;Menimbang, bahwa oleh karena Penggugat telah ditetapbkan sebagaipemegang hak hadanah (pemeliharaan) terhadap anak Penggugat danTergugat yang bernama Anak ke II, perempuan, lahir tanggal 13 Februari 2010,sementara dengan perceraian ini antara Penggugat dan Tergugat tidakmungkin lagi akan hidup bersama dalam satu atap sebagai suami istri untukmengasuh anakanak a quo, maka demi kemaslahatan anakanak dan untukmengedepankan prinsip kepentingan terbaik bagi anak (the best interests of thechild 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 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

Notwthstanding 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 wth 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 4.5. Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26Halaman 19 dari 39 halaman.

Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemption from, orareduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),8.2.

sangat besarHalaman 17 dari 53 Halaman Putusan No.173/Pdt.G/2017/PN Yykbagi Penggugat Rekonpensi/ Tergugat Konpensi, Karena menjadikanProyek Pembangunan Malioboro Heritage menjadi Terhambat, terlebihlagi Penggugat Rekonpensi/ Tergugat Konpensi tidak dapatmenjual/mengalinkan kepada pihak lain atas 60 Kondotel yang sudahdipesan oleh Tergugat Rekonpensi/PenggugatKonpensi ;Bahwa didalam Marketing Agreement tertanggal 30 Januari 2015, PartIll, 12 TERM di nyatakan :The Commencement date of theAppointment shall

be the effective date ofThis Agreement which shall continue in Full Force and effect to sell the 60units for nine (9) Months unless otherwise terminated under Article 16 ofthis Agreement.

Under the condition of that this Agreement is fully validsince the Commencement date till 31th Oktober 2015 wthout earlyTermination of this Agreement the Agent shall compensate thePrincipal 200,000 USD as the penalty of late sales , if there is unpaidpayment from the purchaser to the principal, since 1st november 2015.The period between the effective date and the date of termination of thisAgreement Shall be the validity period.

At any time prior to the terminationof this agreement the principal shall in its discretion renew or extend theappointment of the Agent in accordance with the term and condition ofthis agreement. ;(Tanggal Permulaan penunjukkan akan menjadi tanggal efektif Perjanjianini, yang akan tetap Berlaku sepenuhnya dan mengikat untuk menjual 60( Enam Puluh) Unit selama 9 (sembilan) bulan kecuali jika diakhiriberdasarkan Pasal 16 dari Perjanjian ini.

Putusan Nomor 1714/B/PK/PJK/201 7kehadiran yang permanen, namun tidak menjalankan usaha di tempatnyatersebut;Bahwa pada Pasal 5 ayat (8) huruf e dari P3B IndonesiaPerancis,dinyatakan bahwa "the term permanent establishment shall not be deemedto include: ...the maintenance of a fixed place of business solely for thepurpose of advertising, for the supply of information, for scientific research,or for similar activities which have a preparatory or auxiliary character forthe enterprise";Bahwa dengan

The term "permanent establishment" shall imeludeespecially:bo. stilah tempat usaha tetap" terutama melipudi (a)a) deemed to include:the use of facilities solely for the purpose ofstorage or display af goods ar merchandisebelonging to the enterprise;tie maintenance of a sfock af goods ormerchandise belonging to the enterprise solelyJor the purpose of storage or display;or auxiliary character, for the enterprise.

The term permanent establishment" shall mot be 3. istilah tempat usaha tefap" tidak akan dianggapmueliputi (a)@)penggunaan jfasilitasfasilitas semafamaftadengan maksud untuk pemyimpanan ataumemamerkan barangbarang atau barangdagangan fepunyvaan perusaliaan,pengurusan suatu persediaan barangbarangatau barang dagangan kepunyaan perusahaansemnatamata dengan mahsud untuk penny impart(c) the maintenance of a stock of goods or zmerchandise belonging to the enterprise solely a aor the purpose a, rocessing

Bahwa dari Pasal 5 ayat (3) huruf (e) dari perjanjian pajak bergandatersebut tegas dinyatakan :The term"permanent establishment" shall not be deemed to include:(e)the maintenance of a fixed place of business solely for thepurpose of advertising, for the suppiy of Information, forscientificresearch or forsimilaractivities whichhaveapreparatory or auxiliary character, for theenterprise";"Istilah "bentuk usaha tetap" tidak akan dianggap meliputi;Halaman 18 dari 51 halaman.

Putusan Nomor 1714/B/PK/PJK/201 7usaha yang berorientasi profit dan hanya sekedar kegiatan risetpemasaran produkproduk Kantor Pusatnya saja;Bahwa berdasarkan Pasal 5 ayat (2) P3B IndonesiaPerancis,disebutkan bahwa :The term "permanent establishment" shall include especially :(a) a place of management, (b) a branch, (c) an office, (d) afactory, (e) a workshop, (f) a farm or plantation, (g) a mine, anoil well, quarry or other place of extraction of natural resources,(h)a building site or construction

If, under the Lease, Lessee is required to pay a Deposit, theremaining provisions 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 similarfiduciary capacity and Lessees right to a refund of theDeposit amount is limited as set out in the Lease.b.

If Lessee fails to comply with any provision of the Lease orthe Other Agreements, or any Default shall have occurredand be continuing, in addition to all rights and remediesaccorded to Lessor elsewhere in the Lease or under Law inrespect of the Deposit, Lessor may immediately or at any timethereafter, without prior notice to Lessee, apply all or part ofthe Deposit in or towards the payment or discharge of anymatured obligation owed by Lessee or any Lessee Affiliateunder the Lease or the Other Agreements

If Lessor exercises the rights described in Clause 5.13(b)above, Lessee shall, following a demand in writing fromLessor, immediately restore the Deposit to the level at whichit stood immediately prior to such exercise. Atau dalam terjemahan bahasa Indonesianya:(a) Apabila, berdasarkan Perjanjian Sewa ini, Penyewadiharuskan membayar Deposit, maka akan berlakuketentuanketentuan berikut dari Klausa ini.

:Bahwa poin 14 huruf (a) dan huruf (b) Facility Agreement, menyebutkan:Event of DefaultThe Facilities or any part thereof for the time being outstanding and unpaidtogether with interest hereon and all other money shall immeditely become dueHal. 4 dari 28 hal. Put.

No. 868 K/Pdt.Sus/2010and payable and the Security in favor of the Bank shall become immediatelyenforceable and exercisable by the Bank without further demand or notice in anyof the following events (anEvent of Default):Faiture to pay(a) if the Borrower or any guarantor fail to pay to the Bank on due dates anyamounts payable under this Facility Agreement or under any agreement orarrangement with the Bank;(b) If the Borrower or any guarantor fail to pay on the due any amounts payableby the Borrower

Bahwa poin 13 huruf (a) dan huruf (b) Facility Agreement 09,menyebutkan:Event of DefaultThe Facilities or any part thereof for the time being outstanding and unpaidtogether with interest hereon and all other money shall immediately become dueand payable and the Security in favor of the Bank shall become immediatelyenforceable and exercisable by the Bank without further demand or notice in anyof the following events (an of Default);Failure to pay(a) if the Borrower fails to pay to the Bank on due

Pts.No.3213/Pdt.G/2014/PA Bwi.CUS TY) co AT Lyhl g) Cuts Yi gal bg pels Adland) Atay 5) Antal) aie .J gall JS alles 4a 5 5Cals NA) YY) Sard) dre (8 Aalbadll Atay Sg uSVig CSc Aaaill elhe Gala je Ugh Sy 858K 3 CALM GUaML dallas Aa, 5J shall Jo Allan Aas jl) CuIS 13) Aduead Lise GIS 13) AIS peal!

shall sey Millaall Ap y jl) gall ciey al CaM 3 aL) te Dbl) os 5oPasal 158: Mut'ah wajib diberikan oleh bekas suami dengan syarat:a. belumditetapkan mahar bagi istri ba'daddukhul.b. perceraian itu atas kehendak suami.Menimbang, bahwa berdasarkan ketentuan tersebut di atas Majelisberpendapat dan menetapkan Tergugat harus dibebani membayar mutahberupa uang sejumlah Rp1,000,000.00 (satu juta rupiah) dan harus dibayarsesaat setelah ikrar talak dilaksanakan di depan sidang Pengadilan AgamaBanyuwangi;Menimbang

Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia Article 7 dinyatakan sebagai berikut: Theprofits of an enterprise of a Contracting State shall be taxable only in that State unless theenterprise carries on business in the other Contracting State through a permanentestablishment situated therein, sehingga Majelis

Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia/Singapura Article 7 dinyatakan sebagaiberikut: 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, sehingga