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

merupakanperbuatan tercela, namun begitu dalam keadaan suami isteri sudah tidak salingmencintai lagi dan yang terjadi hanya sikap permusuhan dan saling membencisebagaimana yang dialami oleh Penggugat dan Tergugat tersebut, makaperceraian dibolehkan, sesuai dengan doktrin hukum Islam yang tercantum dalamKitab Figih Sunnah Juz II halaman 248 :Mee E95) Slyadal cae al) all all Gye Gul Gy) Ag Gl Qi dle BLY) Gadosty Ugaldal oi igaes gl Ugg : he jLagitie) Gas 5 dill alga dae EUbiun Y yl walSAS 13 ell gi Soll Cpa Shall

.,, halaman 15 dari19Wal Qanun halaman 100 yangdiambil alin sebagai pendapat Majelis Hakimsebagai berikut:Cpa lie Cus Eladal 8 SY 9 EI GUAM ae aeidy daa g jl Shall GU...Cee gl ete Cty Asa g iN AB Shall gt Gh uN Cpe GLE Ug Sg) pala G15 Ne ila) GS Lagag..,Sesungguhnya kehidupan suami istn tidak akan tegak denganadanya perpecahan dan pertentangan dan tidak ada kebaikannyamengumpulkan dua orang yang saling membenci.

tidak pernahmelarang Tergugat Rekonvensi untuk datang menjenguk anakanak tersebut,sebagaimana tersebut dalam bagian tentang duduk perkara, sedangkan syaratsyarat hadanahtelah tegak dan terpenuhi dalam diri Penggugat Rekonvensi,oleh karenanya berdasarkan pertimbanganpertimbangan tersebut di atas,maka Majelis Hakim berpendapat hanya semata demi kemaslahatan,kenyamanan batin, dan kebaikan masa depan anak,serta untukmengedepankan prinsip kepentingan terbaik bagi anak (the best interests of thechild shall

dan Tergugat Rekonvensi bernama Maulia NatasyaPutri binti Eko Margiyanto, lahir pada tanggal 15 Juni 2000, danSalsabilaMutiara Ramadhani binti Eko Margiyanto, lahir pada tanggal 28 Oktober 2005,sementara dengan perceraian ini antara Penggugat Rekonvensi dan TergugatRekonvensi tidak mungkin lagi akan hidup bersama dalam satu atap sebagaisuami istri untuk mengasuh anakanaka quo, maka demi kemaslahatan anakdan untuk mengedepankan prinsip kepentingan terbaik bagi anak (the bestinterests of the child shall

PSC antara laindinyatakan:"The cost accruing therefrom shall be included in operating costsrecoverable as provided in section VI.

General and administrative costs, other than direct charges, allocable tothis operation should be determined by a detailed study, and the methoddetermined by such study shall be applied each year consistently.

Themethod selected must be approved by PERTAMINA, and suchapproval can be reviewed peridacly by PERTAMINA and CNW'";"The Last sentence of Article 3.3 of Exibit D the PSC is amended to be:"The Direct and indirect costs incurred by PHE OGAN KOMERING asOperator and TALISMAN in so providing assistance to Operator shall becharged to the Joint Account and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor 947/C.0000/81 tanggal 5 JuniTahun 1981, antara lain dinyatakan:"berdasarkan

ARTHAGRAHA GENERAL INSURANCE, as representative of thecoinsurance shall attend to all matters connected with this coinsuranceincluding processing of claims and premium collection but claimspayment is handled by each coinsurer independently;c. Any agreement of decision which may be made between the assured andPT. ARTHAGRAHA GENERAL INSURANCE in connection with this coinsurance shall be final and binding upon all other coinsurers;d. Any notice which may be given by the assured to PT.

ARTHAGRAHAGENERAL INSURANCE in writing or otherwise shall be deemed as givento all other coinsurers as well ;Hal. 13 dari 20 hal. Put.

merupakan Faktur PajakStandar, maka seharusnya Surat Setoran Pajak tersebut adalah sah danvalid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPT MasaPajak Pertambahan Nilai Pemohon Banding;Bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2dari "Offshore Operation and Technical Assistance Agreement" antaraPemohon Banding dengan Mitsubishi Materials Corporation ("MMC")tertanggal 11 Desember 1996 disebutkan bahwa:Halaman 5 dari 23 Halaman Putusan Nomor 612 /B/PK/PJK/2014veveee MMC shall

MMC's services shall beperformed in Japan or elsewhere outside of the Republic Indonesia,Bahwa berdasarkan Section 4 dari Agreement tersebut dinyatakanbahwa:.MMC shall send to PT Smelting an invoice for any of the followingincurred in the prior month.. a) the support fee, b) expenses that arereimbursable by PT Smelting to MMC pursuant to this agreement,Bahwa dalam rangka pemberian jasa di bidang hukum sebagaimanadisebutkan didalam section 2 tersebut di atas, MMC menggunakan jasadari konsultan hukum

disetorkan telahdiakui oleh Bank dan Surat Setoran Pajak juga merupakan Faktur PajakStandar, maka seharusnya Surat Setoran Pajak tersebut adalah sah danvalid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPT MasaPajak Pertambahan Nilai Pemohon Banding;bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2dari "Offshore Operation and Technical Assistance Agreement" antaraPemohon Banding dengan Mitsubishi Materials Corporation ("MMC")tertanggal 11 Desember 1996 disebutkan bahwa:eee MMC shall

MMC's services shall beperformed in Japan or elsewhere outside of the Republic Indonesia;bahwa berdasarkan Section 4 dari Agreement tersebut dinyatakanbahwa:.MMC shall send to PT Smelting an invoice for any of the followingincurred in the prior month.. a) the support fee, b) expenses that arereimbursable by PT Smelting to MMC pursuant to this agreement,Halaman 5 dari 23 halaman.

Krsalin dan menjadikan pertinbangan sendiri atas pendapat ahli Hukum Islamyang tercantum dalam Kitab Madaa Hurriyatuz Zawaini fith Thalaaq Juz halaman 83;Led adh ter als Coes Hl Shall plat Cue SUbl) ali iy! Li!

L'Oreal shall execute and sign all confirmative deedsand documents necessary to comply with formalities which might be required bythe laws and regulations prevailing in the Territory to make such exploitationright valid and enforceable against third parties.Bahwa sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.membebani Pemohon Banding royalty karena Pemohon Banding mempunyaihak untuk memasarkan barangbarang yang berteknologi serta menggunakanmerek dagang tertentu.

Putusan Nomor 399/B/PK/PJK/2013Upon Licensee's request, L'Oreal shall execute and sign allconfirmative deeds and documents necessary to comply withformalities which might be required by the laws and regulationsprevailing in the Territory to make such exploitation right validand enforceable against third parties.Sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.France membebani Pemohon Peninjauan Kembali royalti karenaPemohon Peninjauan Kembali mempunyai hak untuk memasarkanbarangbarang

di dalam perjanjian tersebut keberatan melalui pemberiansurat tertulis paling lambat 6 (enam) bulan sebelum masa daluarsaberakhir pada 1 (satu) tahun periode.Bahwa hal tersebut telah membuktikan pendapat Majelis HakimPengadilan Pajak atas masa berlaku perjanjian Licensed Agreementadalah tidak benar dan dapat menyebabkan intrepretasi yangberbeda.Bahwa Pemohon Peninjauan kembali telah menjelaskan selamaproses banding atas butir 1.2 dalam Licensed Agreement yangmenyatakan bahwa:"License trademark shall

mean cosmetic, hygiene and toiletryproducts manufactured in accordance with the Technology (ashereafter defined) and that the parties have agreed to market in theTerritory under the Licensed trademark"Dan butir 1.4 dalam Licensed Agreement yang menyatakan bahwa:"Technology shall mean all proprietary information developed byL'Oreal in connection with the composition and/or manufacture ofLicensed Products, and relating more particularly to .formulae withthe relevant operating instructions, as well

Atas status kepemilikantersebut, L'Oreal SA France berhak untuk melakukan transferteknologi sesuai butir dalam Licensed Agreement sebagai berikut:"Transferred Technology" shall mean all proprietary informationdeveloped by L'Oreal in connection with the composition and/ormanufacture of Licensed Products, and relating more particularly toformulae with the relevant operating instructions, as well as qualitystandards and testing techniques and all appropriate technicalinstructions (directions for use

HikmahantoJuwana, SH, LL.M, Ph.D sebagai berikut:1) Bahwa di dalam huruf a article 92 Konvensi Chicago1944, disebutkan this convention shall be open foradherence by members of the united nations and stateswith then, and states which remained neutral during thepresent world conflict kemudian di huruf b disebutkanadherence shall be effected by a notification addressedto the government of the United States of America andshall take effect as from the thirtieth day from the receiptof the notification

by the government of the United Statesof America, which shall notify all the contracting states.Negara Republik Indonesia melalui Kedutaan RepublikIndonesia Serikat untuk Amerika Serikat telahmengirimkan notifikasi tanggal 26 April 1950 dan telahditerima pemerintah Amerika Serikat tanggal 27 April1950, sehingga sesuai ketentuan article 92 maka NegaraRepublik Indonesia telah menjadi anggota ICAO danketentuanketentuan yang terdapat di dalam KonvensiChicago 1944 beserta annexesnya mengikat NegaraRepublik

Article 24 (a)) that fuel and lubricating oils onboard an aircraft of a Contracting State on arrival in theterritory of another Contracting State and retained onboard on leaving the territory of that State shall beexempt from customs duty, inspection fees or similarnational or local duties and charges.

Putusan Nomor 1133/B/PK/PJK/2014negara anggota yang melintasi yurisdiksi negara anggotalainnya.Bahwa dalam angka 2 huruf a, Council Resolution OnTaxation Of Internasional Air Transport disebutkan Withrespect to the taxation of income of internasional airtransport enterprises and taxation of aircraft and othermoveable property, each Contracting State shall, to thefullest possible extent, grant reciprocally, kemudian diangka 3 disebutkan With respect to taxes on the sale anduse of internasional air

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 of the interest the tax socharged shall

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

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.

Salah satuprinsipnya yang terkenal adalah "No free man shall be seized, orimprisoned, or disseised, or outlawed, or exiled, or injured in any way, norwill we enter on him or send against him except by the lawful judgment ofhis peers, or by the law of the land" (semua orang tidak dapat dipenjarakanatau diasingkan, direbut kebebasannya tanpa proses hukum yangdilakukan secara adil berdasarkan hukum yang berlaku).

Adapun ketentuan dimaksud adalah sebagaiberikut :*Pasal 14 angka 3 huruf a (mengenai hak yang dilanggar),Halaman 10 dari 25, Putusan No.2/Pid.Pra/2017/PN.DPs.In the determination of any criminal charge against him, everyone shall beentitled to the following minimum guarantees, in full equality :a) To be informed promptly and in detail in a language which beunderstands of the nature and cause of the charge against him ;Terjemahannya :Dalam penentuan suatu tindak kejahatan, setiap orang berhak atasjaminanjaminan

*Pasal 2 angka 3 huruf a dan b (mengenai janji negara untuk menjaminpemulihan hak yang dilanggar) :Each State Party to the present Covenant undertakes :a) to ensure that any person whose rights or freedoms as hereinrecognized are violated shall have and effective remedy,notwithstanding that the violation has been committed by personsacting in an official capacity;b) To ensure that any person claiming such remedy should have his rightthereto determined by competent judicial, adminitrative or egislativeauthorities

Musthafa As Sibaidalam kitab A/Maratu Bainal Fighi wal Qanun halaman 100 yang diambil alihsebagai pendapat Pengadilan Tinggi Agama sebagai berikut;aul OS Lagey Gretlile Gu Eleial a SY s EIN, GAM ae aL Aes ill Shall GuCEI SM Gee Gy Aap 9 NAS all ei Gh ad ye Ald Led! GUS Iya julHim. 4 dari 6 him. Put. No.5/Pdt.G/2015/PTA.JKSesungguhnya kehidupan suami istri tidak akan tegak dengan adanyaperpecahan dan pertentangan, dan tidak ada kebaikannya mengumpulkan duaOrang yang saling membenci.

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 authonties thereof; orHalaman 18 dari 40 halaman.

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 pernod of more than 2 years or Is paid inconnection with the sale on credit of any industnal, 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 berdasarkan hasil pemeriksaan sengketa banding di PengadilanPajak sebagaimana yang telah dituangkan dalam Putusan Pengadilan PajakNomor Put.40129/PP/M.XIV/13/2012 tanggal 19 September 2012 dapatdiketahui:5.1.

Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemption from, or areduction 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),Halaman 23 dari 40 halaman. Putusan Nomor 669/B/PK/PJK/20137. 2.

Didalam dokumen tersebut, target knock out event dikatakanmempunyai pengertian sebagai berikut:"Target Knock out event: Target Knockout Event shall occur ifthe Calculation Agent determines that the Accumulated IntrinsicValue is greater than or equal to the Target Value" yangterjemahan bebasnya adalah :"Kejadian tercapainya sasaran knock out': Kejadiantercapainya sasaran knock out akan terjadi apabila CalculationAgent menentukan bahwa Nilai Intrinsik Akumulatif adalah samaatau lebih dari nilai sasaran

If such rate isunavailable on the Reuters Screen ABSIRFIX01 Page, theCalculation Agent shall determine the Expiry Reference Rate ingood faith and in a commercially reasonable manner", yangteriemahan bebasnya adalah : Nilai Forward adalah "9.500(disebutkan sebagai jumlah dalam Rupiah untuk satu DolarAmerika Serikat", sedangkan "nilai referensi tanggal jatuhtempo" didefinisikan sebagai "sehubungan dengan suatuTransaksi Valuta Asing, Nilai Spot USD/IDR pada jam 11 pagiwaktu Singapura (yang ditampilkan

supplement form a part of, and be subject to,an agreement in such form of the 2002 ISDA Master Agreementas if Party A and Party B execute an agreement in such form (butwthout any Schedule except for the followng elections : (a)English Law shall be the governing law, (b) United States Dolarsshall be the Termination Currency, and (c) the Cross Defaultprovisions of Section 5 (a) shall apply to both parties and theThreshold Amount with respect to each party shall be threepercent (3%) of such party's

If suchrate is unavailable on the Reuters Screen ABSIRFIX01 Page, thecalculation agent shall determine the expiry reference rate in goodfaith and ina commercially reasonable manner,Yang terjemahan bebasnya adalah:Nilai Forward adalah "9.500 (disebutkan sebagai jumlah dalamRupiah untuk satu) Dolar Amerika Serikat", sedangkan "Nilaireferensi tanggal jatuh tempo" didefinisikan sebagai "Sehubungandengan suatu transaksi valuta asing, nilai soot USD/IDR pada jam 11pagi waktu Singapura (yang ditampilkan

any schedule except for thefollowng elections : (a) English Law shall be the governing law, (b)United States Dolars shall be the Termination currency, and (c) thecross default provisions of section 5 (a) shall apply o both parties andthe threshold amount wth respect to each party shall be threepercent (3%) of such party's networth (as disclosed in the mostrecent audited financial statements of such party) or it's equivalent inany currency) on the trade date of the first such transaction betweenParty

Location shall be TKP4546, TKP58.559,5 and TKP6667. The Locations are approximately 5 km north of BatamIsland. The scope of work included but not limited to engineering, pre dumpsurveying, procurement, loud out, transportation and construction activities,Nilai Kontrak seluruhnya USD 8,963,000.00 (Exhibit C) dengan perincian :Halaman 5 dari 52 halaman.

Ltd. di Indonesia dalam rangka pengerjaan proyek tidakmelebihi 183 hari;Bahwa Pasal 5 ayat (2) huruf h Perjanjian Penghindaran Pajak Bergandaantara Pemerintah Republik Indonesia dan Republik Singapura menyatakan :The term "permanent establishment" shall include especially : a building site orconstruction, installation or assembly project which exists for more than 183days,Bahwa karena pekerjaan konstruksi yang dilakukan oleh BoskalisInternational (S) Re Ltd kurang dari 183 hari sebagaimana diatur

Hal ini merujuk pada Pasal 7 ayat (1) PersetujuanPenghindaran Pajak Berganda antara Pemerintah Republik Indonesia denganRepublik Singapura, yang menyatakan :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.

Location shall be TKP4546, TKP58.559,5 and TKP6667. The Locations are approximately 5 km north of BatamIsland.

Putusan Nomor 837/B/PK/PJK/201 4Penghindaran Pajak Berganda antara Pemerintah Republik Indonesia denganRepublik Singapura, yang menyatakan :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.

MusiazirPanitera PenggantiTtd.Siti Aisyah, SHall Pendaftaran Rp.: ,000.2 Biaya Proses Rp.: ,000.053 Panggilan Penggugat Rp.: ,000.0214 Panggilan Tergugat Rp.: ,000.0815 Redaksi Rp.: ,000.56 Materai Rp.: ,000.6Jumlah Rp.: .000.193

The Certificate of Origin shall be issued by the relevant government authorities of theexporting party at the time of exportation or soon thereafter whenever the products to beexported can be sonsidered originating in the party within the meaning of the ASEANChinaRules of Origin;bahwa pengertian saat diekspor (at the time of exportation) menurut ketentuan kepabeanan adalahsaat barang dikeluarkan dari daerah pabean yang diukur berdasarkan tanggal pemberitahuanekspor barang, maka tanggal B/L yang menunjukkan

disetorkan telah diakuioleh Bank dan Surat Setoran Pajak juga merupakan Faktur Pajak Standar, makaseharusnya Surat Setoran Pajak tersebut adalah sah dan valid untuk bisadikreditkan sebagai Pajak Masukan di dalam SPT Masa Pajak PertambahanNilai Pemohon Banding;Bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2 dari"Offshore Operation and Technical Assistance Agreement" antara PemohonBanding dengan Mitsubishi Materials Corporation ("MMC") tertanggal 11Desember 1996 disebutkan bahwa:ve MMC shall

MMC's services shall beperformed in Japan or elsewhere outside of the Republic Indonesia;Bahwa berdasarkan Section 4 dari Agreement tersebut dinyatakan bahwa:MMC shall send to PT Smelting an invoice for any of the following incurredin the prior month.. a) the support fee, b) expenses that are reimbursable by PTSmelting to MMC pursuant to this agreement ;Bahwa dalam rangka pemberian jasa di bidang hukum sebagaimana disebutkandi dalam section 2 tersebut di atas, MMC menggunakan jasa dari konsultanhukum