bahwa selanjutnya Pasal 13 ayat (3b) Persetujuan Penghindaran Pajak Berganda (P3B) antaraIndonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one of theContracting States for the use of, or the fight to use, industrial, commercial or scientific equipment,but not including ships, aircraft or containers the income from which is exempt from tax by the otherContracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal

8 ayat (1) Persetujuan Penghindaran Pajak Berganda (P3B) antara Indonesia danAmerika menyebutkan bahwa :"Business profits of a resident of one of the Contracting States shall be exempt from tax by the otherContracting State unless such resident carries on business in that other Contracting State through apermanent establishment situated therein.

If such resident carries on business as aforesaids,tax maybe imposed by that other Contracting State on the business profits of such resident but only on somuch of such profits as are attributable to the permanent establishment or are derived from sourceswithin such other Contracting State from sales of goods or merchandise of the same kind as thosesold, or from other business transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan,

Bahwa Persetujuan Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dan Pemerintah Jepang dinyatakan:Pasal 9:"Where :a. an enterprise of Contracting State participates directly or indirectly inthe management, control or capital of an enterprise of the otherContracting State, orb. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting State;and in either case conditions

Semula Pemohon Banding) kepada pihak pemegangsaham/pihak yang mempunyai hubungan istimewa (related party)tersebut, dapat dibebankan atau tidak berdasarkan ketentuanperudangundangan perpajakan yang berlaku;10.2. bahwa ketentuan perpajakan yang terkait dengan sengketakoreksi positif Biaya Royalti sebesar Rp2.837.985.658,00 iniadalah sebagai berikut:e Persetujuan Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dan Pemerintah Jepang:Pasal 9:"Where :c. an enterprise of Contracting State

participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, ord. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;and in either case conditions are made imposed between thetwo entreprises in their commercial or financial relations whichdiffer from those which would be made between independententerprises, then any

shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through a permanent establishment situated therein.

Putusan Nomor 101/B/PK/PJK/2016carries on business as aforesaid, the profits of the enterprise may be taxedin the other State but only so much of them as is directly or indirectlyattributable to that permanent establishment, Dengan demikian ataspembayaran imbalan technical fee dan management fee sebesarRp431.063.680,00 tidak terutang PPh Pasal 26;bahwa berdasarkan pertimbangan di atas, ketentuan yang berlaku, buktibukti yang disampaikan para pihak dan keyakinan hakim, maka Majelistelah melakukan

If the enterprisecarries on business as aforesaid, the profits of the enterprise may be taxedin the other State but only so much of them as is directly or indirectlyattributable to that permanent establishment.. Bahwa ketentuan angka 2 dan 3 Surat Edaran Direktur Jenderal PajakNomor SE03/PJ.101/1996 tanggal 29 Maret 1996 tentang PenerapanPersetujuan Penghindaran Pajak Berganda (P3B) menegaskan sebagaiberikut :2.

shall be taxable only in thatState unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein.If the enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other State but only so much of themas is directly or indirectly attributable to that permanentestablishment", Dengan demikian atas pembayaran imbalan technicalfee dan management fee sebesar Rp431.063.680,00 tidak terutangHalaman 15 dari 22

Otoritas penerbit harus diberitahu alasanpenolakan penggunaan tarif preferensi tersebut;In cases when a Certificate of Origin (Form D) is rejected by the customs authorityof the importing Member State, the subject Certificate of Origin (Form D) shall bemarked accordingly in Box 4 and the original Certificate of Origin (Form D) shall bereturned to the issuing authority within a reasonable period not exceeding sixty (60)days.

notified of the grounds for the denial of tariffpreference,bahwa dalam hal Surat Keterangan Asal/SKA (Form ID) tidak dapat diterima,sebagaimana dijelaskan dalam paragraph sebelumnya, negara pengimpor harusmenerima dan mempertimbangkan penjelasan dari otoritas penerbit dan menetapkankembali apakah Form D tersebut dapat diterima atau tidak untuk mendapatkan tarifpreferensi;In the case where Certificates of Origin (Form D) are not accepted, as stated in thepreceding paragraph, the importing Member State

should accept and consider theclarifications made by the issuing authorities and assess again whether or not theForm D application can be accepted for the granting of the preferential treatment.The clarifications should be detailed and exhaustive in addressing the grounds ofdenial of preference raised by the importing Member State.2. bahwa berdasarkan situs Kementerian Perdagangan dan Industri Malaysiaiti 2id= c0a8156f50c 650c65087b3c5 menyatakan: bahwa dalam hal adanya penolakan atau keraguan dari

Agreement Between The Republic Of Indonesia And The Republic OfSingapore For The Avoidance Of Double Taxation And The Prevention OfFiscal Evasion With Respect To Taxes On IncomeArticle 12 paragraph (1)Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Article 12 paragraph (2)However, such royalties may be taxed in the Contracting State in whichthey arise, and according to the law of the State, but if the recipient is thebeneficial

Inthat case, the excess part of the payments shall remain taxable accordingto the laws of each Contracting State, due regard being had to the otherprovisions of this Agreement..

tidak sesuai dengan ciriciri pembayaran Royalty;Bahwa terkait perbedaan pendapat antara Pemohon Peninjauan Kembali(semula Terbanding) dan Termohon Peninjauan Kembali (semulaPemohon Banding) tersebut, Majelis telah memberikan pertimbangansebagaimana telah dimuat pada halaman 43 sampai dengan halaman 44putusan a quo yang berbunyi :bahwa menurut Majelis, berdasarkan P3B Indonesia Singapore Pasal 7ayat (1) dinyatakan "The profits of an enterprise of a Contracting Stateshall he taxable only in that State

unless the enterprise carries on businessin the other Contracting State through a permanent establishment situatedtherein.

If the enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other State but only so much of them as isattributable to that permanent establishment;bahwa dengan demikian menurut Majelis apabila tidak terdapat BUT diIndonesia maka imbalan jasa yang diterima Wajib Pajak Singapura adalahmerupakan laba usaha yang pengenaan pajaknya dikenakan di Singapura;Halaman 10 dari 19 halaman Putusan Nomor 134/B/PK/PJK/2016bahwa menurut Majelis, berdasarkan P3B Indonesia Singapore

periodAtau ;Tax Treaty antara Indonesia dengan Singapura menegaskan bahwa istilah bentukusaha tetap terutama meliputi pemberian jasajasa, termasuk jasajasa konsultanoleh suatu perusahaan melalui seorang karyawan atau pegawai lainnya dimanakegiatan itu berlangsung (untuk proyek yang sama atau yang berhubungan), untuksuatu masa atau masamasa yang berjumlah lebih dari 90 hari dalam 12 bulan.Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebut menegaskan :The profits of an enterprise of a contracting state

shall be taxable only in that stateunless the enterprise carries on business in the other contracting state through apermanent establishment situated therein.

If the enterprise carries on business asaforesaid, the profits of the enterprise may be taxed in the other state but only somuch of them as is attributable to thatpermanent establishmentAtau :laba suatu perusahaan dari suatu negara hanya akan dikenakan pajak di negara itu,kecuali perusahaan tersebut menjalankan usaha melalui suatu pendirian tetap dinegara lainnya.bahwa karena jasa manajemen tersebut tidak dilakukan di Indonesia tetapi dilakukandi luar negeri dan tidak memiliki suatu bentuk usaha

Menetapkan barang bukti berupa :- 1 (satu) lembar surat pernyataan tertanggal 26 Juni 2014, 1 (satu) lembar surat pernyataan tertanggal 09 Juli 2014, 1 (satu) lembar surat pernyataan tertanggal 02 September 2014, 1 (satu) buah perhiasan cincin emas, 1 (satu) lembar foto bergambar burung garuda, 1 (satu) lembar foto bertuliskan STATE OF AMERICA ?FIVE D?UNITED, 1 (satu) lembar kwitansi penerimaan uang dari NANI kepada HUSEN SA?

pidana Penipuan sebagaimana diatur dandiancam pidana dalam Pasal 378 KUHP dalam Dakwaan Primair;Menjatuhkan pidana terhadap terdakwa berupa pidana penjara selama 3 (tiga)tahun;Menyatakan barang bukti berapa:1 (satu ) lembar surat pernyataan tertanggal 26 Juni 2014;1 (satu ) lembar surat pernyataan iertanggal 09 Juli 2014;1 (satu) lembar surat pernyataan tertanggal 02 September 2014;1 (satu) buah perhiasan cincin emas;1 (satu) lembar foto bergambar burung garuda;1 (satu) lembar foto bertuliskan STATE

September 2014 sekira pukul 09.00 Wib terdakwa datang ketoko saksi SUPARHARNANI, S.PT, selanjutnya saksi SUPARHARNANI, S.PTmenunjukkan perhiasan emas jenis mainan liontin bagongan miliknya, lalu perhiasanemas tersebut dibawa oleh terdakwa untuk dilakukan penyinaran, selanjutnya setengahjam terdakwa datang ke toko saksi SUPARHARNANI, S.PT sambil membawaselembar kertas hasil penyinaran yang didalamnya ada foto gambar perhiasan emasyang diberikan oleh saksi SUPARHARNANT, S.PT dan terdapat tulisan :STATE

ketoko saksi SUPARHARNANI, S.PT, selanjutnya saksi SUPARHARNANI, S.PTmenunjukkan perhiasan emas jenis mainan liontin bagongan miliknya, lalu perhiasanemas tersebut dibawa oleh terdakwa untuk dilakukan penyinaran, selanjutnya setengahHalaman 7 dari 25 Putusan Nomor 185/Pid.B/2015/PN Clpjam terdakwa datang ke toko saksi SUPARHARNANI, S.PT sambil membawaselembar kertas hasil penyinaran yang didalamnya ada foto gambar perhiasan emasyang diberikan oleh saksi SUPARHARNANTL, S.PT dan terdapat tulisan :STATE

Bahwa pada tanggal2102014 sekira jam.09.00 WIB. terdakwa datang ke toko saksi dan pinjamliontin bagongan milik saksi untuk disinar, Setengah jam kemudian terdakwadating lagi dan membawa kertas hasil penyinaran dengan tulisan :STATE OFAMERICA * FIVE D * UNITEDXXX 1899 XXXRAKITAN TAHUN 1970NO. 01137531315501110Rp. 1.638.000.000(Satu Milyar Enam Ratus Tiga Puluh Delapan Juta Rupiah)Jaminan 228 GramPenerimaan Kamis tanggal 22 Oktober 2014 Sinaran, Selasa 2 September 2014.Dibalik kertas terdapat gambar

Terdakwa juga bercerita adabebarapa orang yang ikut dan berhasil, sehingga saksi Suparharnani menjadipercaya;Bahwa pada tanggal 2 Oktober 2014 sekira jam 09.00 WIB, terdakwa datang ketoko saksi Suparharnanidan pinjam liontin bagongan milik saksi suparharnaniuntuk disinar, Setengah jam kemudian terdakwa datang lagi dan membawakertas hasil penyinaran dengan tulisan :STATE OFAMERICA * FIVE D * UNITEDXXX 1899 XXXRAKITAN TAHUN 1970NO. 01137531315501110Rp. 1.638.000.000(Satu Milyar Enam Ratus Tiga Puluh

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.Halaman 18 dari 40 halaman. Putusan Nomor 220 /B/PK/PJK/20143.

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 ofthe other State, including political subdivisions and localauthorities thereof; 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 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 wasHalaman 20 dari 40 halaman. Putusan Nomor 220 /B/PK/PJK/20148. 2.immediatelyreceived by a resident of a State with which theState of source had concluded a convention.

Commentary on Article 11 Paragraph 10veeeee It would be equally inconsistent with the object andpurpose of the Convention for the State of source to grant reliefor exemption where a resident of a Contracting State,otherwise than through an agency or nominee relationship,simply acts as a conduit for another person who in factreceives the benefit of the income concerned.

Wib, atau setidaktidaknya pada waktuwaktu dalam bulan Januaritahun 2014 bertempat di Area A State Of Trance New Horizon Pantai Carnaval AncolKecamatan Pademangan Jakarta Utara, atau setidaktidaknya disuatu tempat yang masihtermasuk dalam daerah hukum Pengadilan Negeri Jakarta Utara, tanpa hak atau melawanhukum, memiliki, menyimpan, menguasai atau menyediakan Narkotika Golongan I bukantanaman, perbuatan tersebut dilakukan oleh terdakwa dengan caracara sebagai berikut:e =Pada hari Sabtu tanggal 15

Wib, atau setidaktidaknya pada waktuwaktu dalam bulan Januaritahun 2014 bertempat di Area A State Of Trance New Horizon Pantai Carnaval AncolKecamatan Pademangan Jakarta Utara, atau setidaktidaknya disuatu tempat yang masihtermasuk dalam daerah hukum Pengadilan Negeri Jakarta Utara tanpa hak atau melawanhukum, menggunakan Narkkotika Golongan I bagi dirinya sendiri, perbuatan tersebutdilakukan oleh terdakwa dengan caracara sebagai berikut:Pada hari Sabtu tanggal 15 maret 2014 ketika Aiptu Chandra

Bahwa Saksi pernah diperiksa dihadapan Penyidik sehubungan dengan perkaraTerdakwa dan keterangan Saksi dihadapan Penyidik benar;e Bahwa saksi tidak kenal dengan Terdakwa dan tidak ada hubungan keluarga denganTerdakwa;e Bahwa Saksi adalah anggota Sat Narkoba Polres Metro Jakarta Utara;e Bahwa pada hari Sabtu tanggal 15 maret 2014 ketika saksi bersama dengan saksiChandra Brilyan dan Brigadir Wahyu Dwi Jayanto sedang melaksanakan observasiwilayah lalu mendapat informasi dari masyarakat bahwa Area A State

yang pada pokoknya sebagai berikut:Bahwa Saksi pernah diperiksa dihadapan Penyidik sehubungan dengan perkaraTerdakwa dan keterangan Saksi dihadapan Penyidik benar;Bahwa saksi tidak kenal dengan Terdakwa dan tidak ada hubungan keluargadengan Terdakwa;Bahwa Saksi adalah anggota Sat Narkoba Polres Metro Jakarta Utara;Bahwa pada hari Sabtu tanggal 15 maret 2014 ketika Saksi bersama dengan saksiChandra Brilyan, sedang melaksanakan observasi wilayah lalu mendapat informasidari masyarakat bahwa Area A State

Rachmatullah dan Saksi Wahyu Dwi Jayanto anggotaSatuan Narkoba Polres Metro Jakarta Utara sedang melaksanakan observasiwilayah, lalu mendapat informasi dari masyarakat yang menginformasikan bahwaArea A State Of Trance New Horizon Pantai Carnaval Ancol KecamatanPademangan Jakarta Utara sering dijadikan tempat penyalahgunaan narkotika,atas informasi tersebut kemudian Saksi Chandra Brilyan bersama dengan Saksi M.Rachmatullah dan Saksi Wahyu Dwi Jayanto melakukan penyelidikan di lokasitetrsebut dan pada

Commentary on Article 11 Paragraph 9 :"....the State of source is not obliged to give up taxing rights overinterest income merely because that income wasimmediatelyreceived by a resident of a State with which the State ofsource had concluded a convention.

Commentary on Article 11 Paragraph 10 :seve It would be equally inconsistent with the object and purpose ofthe Convention for the State of source to grant relief or exemptionwhere a resident of a Contracting State, otherwise than through anagency or nominee relationship, simply acts as a conduit for anotherperson who in fact receives the benefit of the income concerned. Forthese reasons, the report from the Committee on Fiscal AffairsHalaman 18 dari 35 halaman.

Relief or exemption in respectof an item of income is granted by the State of source to a resident of theother Contracting State to avoid in whole or in part the double taxation thatwould otherwise arise from the concurrent taxation of that income by theState of residence.

Where an item of income is received by a resident of aContracting State acting in the capacity of a agent or nominee it would beinconsistent with the object and purpose of the Convention for the State ofsource to grant relief or exemption merely on account of the status of theimmediate recipient of the income as a resident of the other ContractingState.

It would be equally inconsistent with theobject and purpose of the Convention for the State of source to grant reliefor exemption where a resident of a Contracting State, otherwise tan throughan agency or nominee relationship, simply acts as a conduit for the anotherperson who in fact receives the benefit of the income concerned.

,Amerika Serikat, merupakan pembayaran royalty kepada perusahaan yangberdomisili (Tax Resident) di Amerika Serikat;bahwa berdasarkan Tax Treaty (P3B) antara Indonesia dengan Amerika Serikat,Pasal 13 ayat (1, 2 dan 3), menyebutkan :Royalties derived from sources within one of the Contracting States by a resident ofthe other Contracting State may be taxed by both Contracting States;The rate of tax imposed by a Contracting State on royalties derived from sourceswithin that Contracting State and beneficially

owned by a resident of the otherContracting State shall not exceed 15 percent of the gross amount of royaltiesdescribed in paragraph 3 (a) and 10 percent of the gross amount of royaltiesdescribed in paragraph 3 (b);a.

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

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

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

Bahwa di dalam ldentitas di Negara Amerika Serikat USA (United State OfAmerica) California Identification Card Nomor : A9168387, Pemohonmenggunakan nama : PEMOHON;9.

Foto copy lIdentitas di Negara Amerika Serikat USA (United State OfAmerica) California Identification Card Nomor : A9168387, Pemohonmenggunakan nama : PEMOHON, diberi tanda P7;Menimbang, bahwa semua bukti suratsurat tersebut telah diberi materaisecukupnya dan telah dicocokan sesuai dengan aslinya di persidangan,sehingga bukti surat tersebut dapat dipergunakan sebagai alat bukti yang sah ; Menimbang, bahwa disamping bukti suratsurat tersebut, dalam mempertahankan dalildalil permohonannya, Pemohon

oleh yang dikeluarkan oleh Pegawai LuarBiasa Pencatatan Sipil di Jakarta; (bukti P3);Menimbang, bahwa dari bukti bertanda P4, P5, P6 dan P7 dapatdiketahui bahwa nama Pemohon sebagaimana yang tertera dalam Buku Nikahadalah PEMOHON, yang tertera dalam Surat ljin Mengemudi (SIM A) adalahPEMOHON, yang tertera dalam Paspor Negara Republik Indonesia Nomor : A8806828, yang dikeluarkan oleh Kantor Imigrasi Jakarta Barat, adalahPEMOHON dan yang tertera dalam ldentitas di Negara Amerika Serikat USA(United State

dengan prinsip akuntansi yang berlaku umum yang menyebabkan krediturmempunyai klaim atas asset debitur;bahwa Pemohon Banding tidak setuju dengan koreksi Terbanding yang mendasarkan saatterutangnya PPh Pasal 26 tersebut juga ditentukan berdasarkan saat pengakuan biaya sesuaidengan metode pembukuan yang dianut oleh pihak yang berkewajiban memotong ataumemungut Pajak Penghasilan;bahwa menurut Pemohon Banding sesuai dengan P3B Indonesia Thailand yangmenyebutkan bahwa : "Interest arising in a Contracting State

and paid to a resident of theother Contracting State may be taxed in that other state, sehingga PPh Pasal 26 atas bungasebesar Rp 14.192.921.234,00 yang dibayarkan Pemohon Banding kepada kantor pusat diThailand terutang pada saat terjadi pembayaran dan bukan pada saat pencatatan (accrual);bahwa ketentuan dalam P3B di atas bermakna bahwa saat pemajakan atas bunga tersebutharus memenuhi 2 (dua) persyaratan yaitu : Bunga tersebut timbul di negara perjanjian danBunga tersebut dibayarkan kepada penduduk

Interest arising in a Contracting State and paid to a resident of the other ContractingState may be taxed in that other State;2. However,(a). In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesia according to the lawsof Indonesia, but if the recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount of the interest";(b).

BANK SBI INDONESIA (A SUBSIDIARY of STATE BANK of INDIA) dahulu P.T. BANK INDO MONEX, berkedudukan di Jakarta, Cq. KANTOR CABANG di Surabaya, ELIZABETH L. HAPSARI, S.H., M.H.

Bank SBIIndonesia (A Subsidiary of State Bank of India) dahuluP.T. Bank Indo Monex, berkedudukan di Jakarta,yang dalam hal ini memberi kuasa kepada:ELIZABETH L.

Bank SBI Indonesia(A Subsidiary of State Bank of India)/Terlawan (yang pada saatini berkedudukan sebagai Pemohon Eksekusi);4.h Bahwa berdasarkan ketentuan Pasal 16 ayat 2 tentangUndangUndang Hak Tanggungan, dimana secara jelas dantegas telah mengatur secara limitatif yaitu bilamana adaperubahan subjek hukum pemegang hak tanggungan, makasecara hukum perubahan tersebut harus didaftarkan ke KantorPertanahan, bahwa akan tetapi terbukti secara fakta hukumyang kebenarannya tidak dapat dibantah lagi atas

bahwa selanjutnya Pasal 13 ayat (3b) Persetujuan Penghindaran Pajak Berganda (P3B) antaraIndonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one of theContracting States for the use of, or the fight to use, industrial, commercial or scientific equipment,but not including ships, aircraft or containers the income from which is exempt from tax by the otherContracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal

8 ayat (1) Persetujuan Penghindaran Pajak Berganda (P3B) antara Indonesia danAmerika menyebutkan bahwa :"Business profits of a resident of one of the Contracting States shall be exempt from tax by the otherContracting State unless such resident carries on business in that other Contracting State through apermanent establishment situated therein.

If such resident carries on business as aforesaids,tax maybe imposed by that other Contracting State on the business profits of such resident but only on somuch of such profits as are attributable to the permanent establishment or are derived from sourceswithin such other Contracting State from sales of goods or merchandise of the same kind as thosesold, or from other business transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan,

penghitungan penerimaan bagi hasil untuk Pemohon Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasl 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:"The profits of an enterprise of a Contracting State

shall be taxable only in that Stateunless the enterprise carries on business in the other Contracting State through apermanent establishment situated therein.

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other StateMenimbangMemperhatikanMengingatMemutuskanbut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."

NOVALIN, namun pada saat di Kantor Polisi, Saksidiberitahu oleh Penyidik bahwa telah terjadi kehilangan barang pada hariMinggu bulan Oktober 2020 sekitar jam 15.30 wita bertempat di rumah Sdr.NOVALIN di BTN Tinggede State Blok A6 Desa Tinggede Selatan Kec.Marawola Kab.

NOVALINdi BTN Tinggede State Blok A6 Desa Tinggede Selatan Kec. Marawola Kab. Sigi;Bahwa Para Terdakwa mengetahui bahwa di rumah Sdr. NOVALIN tidak adaorang karena Terdakwa melihat pintu rumah Sdr. NOVALIN digembok.Bahwa Para Terdakwa mengambil barangbarang milik Sdr. NOVALIN tersebutyaitu dengan cara membongkar pagar seng belakang rumah Sdr. NOVALIN lalumasuk mencungkil pintu belakang rumah Sdr.

NOVALINdi BTN Tinggede State Blok A6 Desa Tinggede Selatan Kec. Marawola Kab. Sigi; Bahwa Para Terdakwa mengetahui bahwa di rumah Sdr. NOVALIN tidak adaorang karena Para Terdakwa melihat pintu rumah Sdr. NOVALIN digembok. Bahwa Para Terdakwa mengambil barangbarang milik Sdr. NOVALIN tersebutyaitu dengan cara membongkar pagar seng belakang rumah Sdr. NOVALIN lalumasuk mencungkil pintu belakang rumah Sdr.

NOVALIN di BTN Tinggede State Blok A6Desa Tinggede Selatan Kec. Marawola Kab. Sigi;Bahwa Para Terdakwa mengetahui bahwa di rumah Sdr. NOVALIN tidak adaorang karena Para Terdakwa melihat pintu rumah Sdr. NOVALIN digembok.Bahwa Para Terdakwa mengambil barangbarang milik Sdr. NOVALIN tersebutyaitu dengan cara membongkar pagar seng belakang rumah Sdr. NOVALIN lalumasuk mencungkil pintu belakang rumah Sdr.

NOVALIN di BTNTinggede State Blok A6 Desa Tinggede Selatan Kec. Marawola Kab. Sigi dengankronologis dan caracara sebagaimana tersebut dalam pertimbangan unsur yang ke2di atas;Menimbang, bahwa berdasarkan pertimbangan tersebut di atas, MajelisHakim berpendirian bahwa kejadian pencurian 1 (satu) unit tv 24 inci merekPanasonic warna hitam, 1 (Satu) buah speaker Bluethooth, serta 1 (Satu) buah tabunggas 3 Kg milik Sdr.

Dalam hal ini imbalan jasa yangditerima termasuk penghasilan dari usaha (business income/business profit); Dalam P3B antara Indonesia denganAustralia, pengertian jasa tehnik diatur dalam article 5 hurufj : "thefurnishing of services, including consultancy services, by an enterprise within one of the ContractingStates through employees or other personnel engaged by the enterprise for that purpose, if thoseservices are furnished, for the same or a connected project, wthin that state for a period or

Pasal 7 P3B antara Indonesiadan Australia menyatakan bahwa :"The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprisecarries on business in the other Contracting State through a permanent establishment situated in that otherState.

If the enterprise carries on business in that manner, the profits of the enterprise may be taxed in theother State but only so much of them as is attributable to:(a) that permanent establishment; or(b) sales in that other State of goods or merchandise of the same or a similar kind as those sold through thatpermanent establishment; or(c) other business activities carried on in that other State of the same or a similar kind as those carried onthrough that permanent establishment;(Laba suatu perusahaan

Layanan yang telah diberikan atau harus diberikan oleh Penyedia Layanan, harus tercantum dalam SuratKeterangan Kerja/State of Work (SOW) dan merupakan bagian dari Layanan (Pasal 3.1 jo. Pasal 1.1);c.

bahwa selanjutnya Pasal 13 ayat (3b) Persetujuan Penghindaran Pajak Berganda (P3B) antaraIndonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one of theContracting States for the use of, or the fight to use, industrial, commercial or scientific equipment,but not including ships, aircraft or containers the income from which is exempt from tax by the otherContracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal

8 ayat (1) Persetujuan Penghindaran Pajak Berganda (P3B) antara Indonesia danAmerika menyebutkan bahwa :"Business profits of a resident of one of the Contracting States shall be exempt from tax by the otherContracting State unless such resident carries on business in that other Contracting State through apermanent establishment situated therein.

If such resident carries on business as aforesaids,tax maybe imposed by that other Contracting State on the business profits of such resident but only on somuch of such profits as are attributable to the permanent establishment or are derived from sourceswithin such other Contracting State from sales of goods or merchandise of the same kind as thosesold, or from other business transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan,

Putusan Nomor 1143/B/PK/PJK/2016that Contracting State under the law of that State relating toits tax.2.

A person is not a resident of one of the Contracting statesfor the purposes of this Agreement if the person Is liable totax in that State in respect only of income from sources inthat State.Article 5:An enterprise shall not be deemed to have a permanentestablishment merely by reason of :(a) The use of facilities solely for the purpose of storage ordisplay of goods or merchandise belonging to theenterprise; or(b) The maintenance of a stock of goods or merchandisebelonging to the enterprise solely

shall betaxable only in that State unless the enterprise carries onbusiness in the other Contracting State through a permanentestablishment situated in that other State.

If the enterprisecarries on business in that manner, the profits of the enterprisemay be taxed in the other State but only so much of them as isattributable to :(a) That permanent establishment; or(b) Sales in that other State of goods or merchandise of thesame or a similar kind as those sold through that permanentestablishment; orHalaman 19 dari 36 halaman.

Putusan Nomor 1143/B/PK/PJK/2016(c) Other business activities carried on in that other State of thesame or a similar kind as those carried on through thatpermanent establishment.Article 12:1.Royalties arising in one of the Contracting States, beingroyalties to which a resident of the other Contracting State isbeneficially entitled, may be taxed in that other State.Those royalties may be taxed in the Contracting State inwhich they arise, and according to the law of that State, butthe tax so charged