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Register : 30-08-2013 — Putus : 23-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52069/PP/M.XVIIA/19/2014
Tanggal 23 April 2014 — Pemohon Banding dan Terbanding
13539
  • menyerahkan hard copy bukti Proceed Devisa Impor ydibayar per rekening bank devisa;bahwa pada persidangan Pemohon Banding sampaikan surat tanpa nomor tanggalFebruari 2014, mengenai Tanggapan atas For E yang pada pokoknya menyatakan seb:berikut:1.Pada Rules of Origin (ROO) For The AseanChina Free Trade Area (ACFTA) fchapter 3 article 3.2 Origin Criteria disebutkan bahwa:For the purposes of this chapter, goods imported by a party which are consigned withe meaning of article 3.8 (Direct consignment), shall
    in the territory of the exporting pprovided the said goods are eligible under Article 3.4 (Not Wholly ObtaineProduced Goods) or 3.5.bahwa jika diartikan pada article 3.2 chapter 3 tersebut dinyatakan bahwa baik batWholly Obtained (WO) requirement a) maupun bukan Wholly Obtained (Non Vrequirement b) di atas adalah berhak mendapatkan preferential tarrif treatment sepanjmengikuti ketentuan article 3.8 yakni "direct consigment" di mana arti direct consignpada article 3.8 adalah "an originating good shall
    On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly produce.obtained
Register : 21-11-2011 — Putus : 27-05-2013 — Upload : 27-11-2013
Putusan PENGADILAN PAJAK Nomor Put. 45136/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
13860
  • Terkait dengan Management Fee sebesar US$200,000.00bahwa berdasarkan Schedule 2 Management Administrative and Technical ServicesAgreement antara KMC Oiltools PTE, LTD (KMCOS) dengan Pemohon Banding(Perusahaan) yang berlaku efektif tanggal 1 Juli 2006 dinyatakan Sevices to providedunder the agreement are such services as shall be requested from time to time bycompany to assist the company and its personnel to supplement the companys own workwith respect to following:S2.1$2.2$2.3S2.4=SN16.17.18.Business
    Not later than Desember in each calendaryear during the term of the Agreeement, the parties shall agree an annual fee to apply forthe following calendar year based on the parties reasonable estimate of the amount ofservices to provided during the relevant calendar year;In addition to the fixed fee specified above , or agreed on an annual basis as providedherein, the company shall also pay alloutof pocket disbursements and the third partyexpenses incurred by KMCOS in providing the Services to the
    dan PT XXX dahulu PT KMC Oiltools (Licensee)dinyatakan in consideration of rights granted herein, the Licensee hereby agrees topay to the licensor a royalty equal to percentage rate specified in Schedule 1 ofLicensees Gross Revenues from its business as shown in its audited accounts bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas , dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sell productunder the Unimat Patent, in which case the rate shall
Register : 04-06-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55958/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
16057
  • Relevant Goverment authorities inimporting Member States shall accept CertificatOrigin (Form D) in cases where the sales Invoiissued either by a company located in a tcountry or by an ASEAN exporter for the accof the said company, provided that the goods 1the requirements of chapter 3 of this Agreement2. The exporter shall indicate third couinvoicingand such information as namecountry of the company issuing the invoice incertificate of Origin (Form D);bahwa berdasarkan Annex 7:10.
    THIRD COUNTRY INVOICING:cases where invoices are issued by a third coutthe third country invoicingbox should be ti(V) and such information as name and countrthe company issuing the invoice shall be indicin box 7;bahwa berdasarkan penelitian lebih lanjut terhadap Form D Nomor: ID20120204tanggal 9 November 2012 diketahui bahwa:e issuing authority tidak memberi contreng (V) pada box 13 tentang 1country invoicing dan;e nama dan negara penerbit Invoice tidak tercantum pada kolom 7 Forttersebut;bahwa berdasarkan
Putus : 22-11-2016 — Upload : 13-02-2017
Putusan MAHKAMAH AGUNG Nomor 809/B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs. DIREKTUR JENDERAL PAJAK
3730 Berkekuatan Hukum Tetap
  • Putusan Nomor 809/B/PK/PJK/2016utilization thereof, in addition to that used in secondaryrecovery operations, then the construction and installationof facilities for such processing and utilizatition shall becarried out pursuant to an approved Work Program.c.
    Putusan Nomor 809/B/PK/PJK/2016Artice 2 Exhibit ABADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988): Cash, CallsFrom time to time, as necessary, Plant Operator shall cashCali .from Producers; and Producrs shall pay or cause to be Paid S Blant OGpetater in OS dollars their Fespecel vaShares, separately detersined as Provided in Section 8.01 ofth Agreement, of Beojected net cash Fequirements For eachof:(a) Plane Operating Costa; and(5) the costs of Currently Funded Capital ProjectsFor
    TE the cash calls for a given mesth in the aggregate exceedActual expenditures fer said month, che cash call nextSucceeding the issuance of the cebit aeke referred to inSection 7 below shall be reduced by the ameunt of suchSEC#ES.Bs To the estene Practicable, Flant OPfrator shall place thefunds received Pursuant fo cash calls in faterestearningeccounts; all interest earned thereon Shall be credited esPlant Operating Cests aad Rotice of such amsunts Shall bedelivered ta the Producers. Gambar VI.
    Putusan Nomor 809/B/PK/PJK/2016C.Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT(1974): a ARTICLE 6Dhsavesemeets Wire Reseectoo Processnra Coamoes6.1 Portamina and the Contractors shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Feos. lo the extent that fonds are then held inthe Badak Payment Account the Trustee shall, promptly upon receiptof notice from both Pertamina and the Contractors that any
    suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Todok Payment Account the amount of such invoice,porsuant to procedures to be agreed upon pursuant to Section 6.2,62 Pertamina and the Contrasters shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10ayaide to the Taquefaction Company puesaiut toe Sieeclina Gl, amlol advise the Trustee of such procedures which shall inelude o reuirenernd that the Liqguefaetion Cumpuny fornish
Putus : 22-11-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1038 B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
3219 Berkekuatan Hukum Tetap
  • Putusan Nomor 1038/B/PK/PJK/2016 Artice 2 Exhibit A BADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended& Restatted, 1988): Cash, CallsFrom time to time, as hecessaty, Plant Operator shall cashCall fromProducers; and Producers shall pay er Cause. to bePaid to Plant Operater in og Sellars their respectiveShares, separately deternined as Previded Lm Section A.O1 ofthe Agreement, of Projected net eash Pquirements For eachof:(a) Plane Operating Costs; and(5) the costs of Currently Funded capital Projectsfor
    : aa calendar ponth er part thereof, a5 #@t forth in suchCash calls,The cash ealle For Blane Operating Cagts and CurrentlyFunded Capital Projects shall be S150 Sepacately and gshalza in accordance with Producers" latest egtinates of sashSales Contract s Percentage as determined under Artiche 11of the Agreement, Te curing 2 year there shall be aFevision in the estimate S& a Sales Conteract's Percentage,or if the final determination of such Sales Cet ricbitPercentage pursuant to Section LL.o2 of the
    Putusan Nomor 1038/B/PK/PJK/2016 The due date for @ach cash 911 Shall 6aGperator, provided Plant OperatocSet by PlantGives Preducers @eE: es igasttwo weeks!
    To the extene Bracticable, Plant operater Shall place thefunds received Ppursuane > cash calls in interestearningeccounts; ell interest earned thereon Shall be credited eePlant Operating Cests aad motice of such amounts shall bedelivered to the Producers. Gambar VI. Lanjutan Artice 2 Exhibit A BADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended & Restatted, 1988):b.
    the Trustee of such procedures whieh shall include o requirceocnt that the Lierfaection Compuny fornish the Trosiee will aeacknowledsient thut cach poyenenl by the Treaster lereunlor Fullysatisfies the linkililies of Meriaenina or the Coulractors, as tae casemay be, will respect to thq.invoies to whiel: Ue puyment relotos.62 Portamina and the Contractors shall agree with the Lique10 Gambar VII.
Register : 15-05-2012 — Putus : 11-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43865/PP/M.VII/19/2013
Tanggal 11 Maret 2013 — Pemohon Banding dan Terbanding
13049
  • Rule 23, Appendix 1, Attachment A, Revised Operational CertificationProcedures (OCP) For The Rules of Origin of The AseanChina Free Trade Area,menyatakan :The Customs Authority of the importing Party shall accept a Certificate ofOrigin (Form E) in cases where the sales invoice is issued either by a companylocated in a third country or by an ACFTA exporter for the account of the saidcompany, provided that the product meets the requirements of the Rules ofOrigin for the ACFTA.
    The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consignee mustbe located in the Parties and the copy of the third party invoice shall be attachedto the Certificate of Origin (Form E) when presenting to the Customs Authorityof the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan di dalampersidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 023543 tanggal
    18 Januari 2012 adalah bukaninvoice seperti yang tercantum dalam Kolom 10 Form E sehingga tidak sesuaidengan Rule 23, Appendix 1, Attachment A, Revised Operational CertificationProcedures (OCP) For The Rules of Origin of The AseanChina Free Trade Area;bahwa dengan demikian Majelis menyimpulkan Rule 23, Appendix 1, Attachment A,Revised Operational Certification Procedures (OCP) For The Rules of Origin of TheAseanChina Free Trade Area, yang menyatakan :The Customs Authority of the importing Party shall
    The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to the Certificate ofOrigin (Form E) when presenting to the Customs Authority of the importing Party.tidak terpenuhi sehingga dengan demikian tidak dapat diberikan preferensi tarifberdasarkan ACFTA;bahwa dengan demikian, atas importasi barang tersebut dikenakan Tarif Bea Masukyang berlaku
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57669/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
21781
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57668/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
20288
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57671/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
19188
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Register : 23-06-2011 — Putus : 04-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put. 43676/PP/M.X/16/2013
Tanggal 4 Maret 2013 — Pemohon Banding dan Terbanding
14038
  • disetorkan telah diakui oleh Bank danSurat Setoran Pajak juga merupakan Faktur Pajak Standar, maka seharusnya Surat SetoranPajak tersebut adalah sah dan valid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPTmasa Pajak Pertambahan Nilai Pemohon Banding;bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2 dari "Offshore Operationand Technical Assistance Agreement" antara Pemohon Banding dengan Mitsubishi MaterialsCorporation ("MMC") tertanggal 11 Desember 1996 disebutkan bahwa:eae MMC shall
    MMC's services shall be performed in Japan or elsewhere outsideof the Republic Indonesia;bahwa dalam rangka pemberian jasa di bidang hukum sebagaimana disebutkan didalam section2 tersebut di atas, MMC menggunakan jasa dari konsultan hukum Latham & Watkins ("L&W")di Jepang.
    XXX dengan MMC atas Offshore Operation andTechnical Assistance Agreement tertanggal 11 Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall be performed in Japan or elsewhere outside of the Republic ofIndonesia,2.2. Offshore Business Operations Advice.
    XXX dengan MVMC section 4yaitu:"MMC shall send to PT. XXX an invoice for any of the following incurred in the priormonth: a) the support fee, b) expenses that are reimbursable by PT.XXX to MMC pursuantto this agreement. bahwa berdasarkan uraian klausal tersebut diatas, MMC menagih kepada PT. XXX untukmelakukan reimbursement atas jasa legal tersebut; bahwa oleh karena penagihan oleh MMC ini telah sesuai dengan perjanjian, maka PT.
Putus : 22-11-2016 — Upload : 13-02-2017
Putusan MAHKAMAH AGUNG Nomor 807/B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs. DIREKTUR JENDERAL PAJAK
4526 Berkekuatan Hukum Tetap
  • CallsFrom time to time, as hecessacy, Plant Operater shall cashCall fromProducers; and Producrs shall pay or Cause. to bePaid S Blant Opetater in OS dollars their Fespece lveShares, separately detersined as Provided in Section .01 a4Eh@ Agreement, of Projected net cash Fequirements For eachof:(2) Plane Operating Costs; and(5) the eests ef Currntly Funded Capital Projectsfer a calendar senth or Bart thefteol., as get ferth in suckCash calls,The cash calla for Stane Operating Casts and CurrenelyFunded
    Capital Profeces shall be shown sepacately and ahaldhe in ateordance with Producers" latest estimates of #achSales CORtract' a Percentage as determined under Artiele 11of the Agreement, Te curing @ yeac there ghall be aFeviston in the estimate sf 4 Sales Conteract's Percentage,or if the Final determination of such Sales Contraee'sPercentage pursuant to.
    TE the cash calls for a given mesth in the aggregate exceedActual expenditures fer said month, che cash call nextSucceeding the issuance of the cebit aeke referred to inSection 7 below shall be reduced by the ameunt of suchSEC#ES.Es To the extent practicable, Flant Operater shall place thefunds received Pursuant fo cash calls in faterestearningeccounts; all interest earned thereon Shall be credited esPlant Operating Cests aad Rotice of such amsunts Shall bedelivered ta the Producers. Gambar VI.
    Putusan Nomor 807/B/PK/PJK/2016Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT (1974): ARTICLE 6Disscasements Wits Resrectvo Process Cowes6.1 Portamina and the Contractors shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Fees.
    Io the extent that funds are then held inthe Badak Payment Account the Trustee shall, prompily upon receiptef notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Com.pouy from the Bodok Payment Account the amount of such involve,porsuant to procedures to be agreed upon pursuant te Section 6.2,62 Pertamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10poyalde io
Register : 27-12-2012 — Putus : 12-12-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor PUT-49283/PP/M.VII/19/2013
Tanggal 12 Desember 2013 — Pemohon Banding dan Terbanding
12046
  • The Party shall inform all the other Parties of the names and addresses of their reGovernment authorities issuing the Certificate or Origin and shall provide s,signatures and specimen or official seats used by their said Government authoritieb. The above information and specimens shall be provided to every Party to the Agand a copy furnished to the ASEAN Secretariat.
    Any change in names, addreofficial seals shall be promptly informed in the same manner;ii. bahwa pada Rule 18 butir a, disebutkan bahwa apabila terdapat keraguan yang be(reasonable doubt) atas keaslian dokumen, negara pengimpor dapat melakukan retcheck dan menunda pemberlakukan preferential tart sampai diterimanya hasil korsebagaimana kutipan berikut:Rule 16a.
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57675/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
20094
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57673/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
205105
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan halhal tersebut diatas dan Pertamina selaku pemegangmanagement didalam penerapan management control sesuai dengan
Putus : 09-06-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 438/B/PK/PJK/2016
Tanggal 9 Juni 2016 — DIREKTUR JENDERAL PAJAK VS PT. METAL ONE INDONESIA
4118 Berkekuatan Hukum Tetap
  • Party desires to receive services from The SecondParty as broker in order to develop and promote its business and TheSecond Party is willing to furnish The First Party with such service;2) Appointmenta) The First Party hereby appoints The Second Party as broker forThe First Party to develope and promote The First Partys businessin Indonesia,b) The Second Party hereby accepts the appointment and agrees toperform the duties as set forth under section 2 hereof;3) Duties of The BrokerThe Second Party shall
    Putusan Nomor 438/B/PK/PJK/2016In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall servethe best interest of The First Party;4) BrokerageIn case that contracts are concluded by The First Party with suppliersadn/or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract, asentire and full payment for the consideration of the services provided byThe Second
    Putusan Nomor 438/B/PK/PJK/2016Second Party is willing to furnish The First Party with such service;2) Appointmenta) The First Party hereby appoints The Second Party as broker for TheFirst Party to develope and promote The First Party s business inIndonesia;b) The Second Party hereby accepts the appointment and agrees toperform the duties as set forth under section 2 hereof;3) Duties of The BrokerThe Second Party shall, when requested by The First Party, renderfollowing services: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) Torender any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts ofThe First Party;In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall serve thebest interest of The First Party;4) BrokerageIn case that contracts are concluded by
    The First Party with suppliersand/or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract, asentire and full payment for the consideration of the services provided byThe Second Party under this agreement, brokerage calculated iniaccordance with rates stipulated in the schedule A attached here towhich Is an integral part of this agreement;22.
Putus : 02-05-2013 — Upload : 12-08-2014
Putusan MAHKAMAH AGUNG Nomor 245/B/PK/PJK/2012
Tanggal 2 Mei 2013 — PT. BUMI RESOURCES, Tbk VS DIREKTUR JENDERAL PAJAK
220112 Berkekuatan Hukum Tetap
  • Bahwa Pasal 26, Pasal 27 dan Pasal 31 dari Vienna Convention on the Lawof Treaties 1969 (VCL) diatur sebagi berikut :Pasal 26 VCL: "Pancta sunt survanda""Every treaties in force is binding upon the parties to it and must be performedby them ina good faith"Pasal 27 VCL: Internal Law and Observance of Treaties"A party may not invoke the provisions of its internal lawas justification for itsfailure to perform a treaty"Pasal 31 : General Rule of Interpretation"A treaty shall be interpreted in good faith
    Putusan Nomor. 245/B/PK/PJK/2012Sesuai Tax Treaty Indonesia Singapura Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which it arises, and according to thelaws of that State but if the recipient is the beneficial owner of the interest, thetax so charged shall not exceed 10 per cent
    Singapura.Glencore International AG sebesar Rp 30.184.639.993Sesuai Tax Treaty Indonesia Switzerland Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which it arises and according to thelaws of that State, but if the recipient is the beneficial owner of the interest thetax so charged shall
    The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of this limitation.Bahwa berdasarkan pasal 11 angka 1 dan 2 dalam treaty ini, atas biayabunga dari Pinjaman kepada Glencore International AG, Switzerland (yangmerupakan penerima manfaat bunga sesungguhnya/Beneficial Owner) baruterutang PPh Pasal 26 pada saat pembayaran (paid), sedangkan kami belumpernah melakukan pembayaran atas biaya bunga tersebut dalam tahun 2006,sehingga seharusnya tidak
    Putusan Nomor. 245/B/PK/PJK/2012laws of that State but if the recipient is the beneficial owner of the interest, thetax so charged shall not exceed 10 per cent of the gross amount.Bahwa berdasarkan pasal 11 angka 1 dan 2 dalam treaty ini, atas biayabunga dari Pinjaman kepada Credit Suisse Singapura baru terutang PPhPasal 26 pada saat pembayaran (paid), sedangkan kami belum pernahmelakukan pembayaran atas biaya bunga tersebut dalam tahun 2006,sehingga seharusnya tidak terdapat objek PPh Pasal 26 yang
Putus : 13-02-2017 — Upload : 19-09-2017
Putusan MAHKAMAH AGUNG Nomor 3605 K/Pdt/2016
Tanggal 13 Februari 2017 — SUTIKNO VS PT INDAH KIAT PULP & PAPER, Tbk, DK
7150 Berkekuatan Hukum Tetap
  • If Seller is Indonesian entity this clause shall be valid:(i)(ii) In the event that any dispute arises between the Buyer andthe Seller in relation to any matter arising out of or inconnection with Purchase Order, the Buyer and the Sellerirrevocably submit to the jurisdiction of Central JakartaDistrict Court, which shall have exclusive jurisdiction oversuch disputes, the Seller and the Buyer agree to waive anyobjections to proceedings in any such court on the groundsof venue or on the grounds that
    The Seller guarantees that the goods furnishedhereunder shall conform to the specification statedinthe Purchase Order, be genuine, made by the originalauthorized manufacturer, not violate any intellectualproperty rights and/ or not come from illegal source orunlawful ownership, and/ or not in the conflict withthird party. In case, the goods do not meet suchconditions, then the Seller shall pay to the Buyer anamount of monies equal to 10 (ten) times price ofsuch goods.Terjemahan:7.7.
Putus : 31-10-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 2010 K/Pdt/2016
Tanggal 31 Oktober 2016 — PT PETROBAS (dahulu PT PETROBAS INDONESIA) VS PT COSMIC INDONESIA, dkk
252177 Berkekuatan Hukum Tetap
  • Nomor 2010 k/Pdt/201610.11.sesuai dengan yang diatur dalam Pasal 14 ayat (14.1) Perjanjian antaraPenggugat dengan Tergugat , yang berbunyi sebagai berikut:"A party (the "affected party") shall not be liable for its inability to perform itsobligations under this Contract if such inability is a result of causes beyondits reasonable control, including but not limited to events such as strikesand labor disturbances, accident, war, invasion, riot, rebellion, civilcommotion, insurrection, ship breakdown
    In no event shall failures of performance of the Seller'ssuppliers, shippers, brokers or commercial agents shall constitute ForceMajeure unless such failure is the result of a Force Majeure event affectingthe supplier, shipper, broker or commercial agent as defined in the relevantagreement.
    Further, in no event shall the Seller's economic hardshipconstitute Force Majeure;Bahwa berdasarkan Pasal 14 ayat (14.2) Perjanjian "Contract ConcerningSupply & Purchase of Industrial Diesel Oil", dimana diatur setelahterjadinya suatu peristiwa Force Majeure pihak yang mengalami keadaantersebut harus melakukan pemberitahuan kepada pihak lain, dimanapemberitahuan tersebut memuat mengenai rincian keadaan Force Majeureyang dialami serta durasi kemungkinan ketidakmampuan pihak yangterkena dampak Force
    Pdt/201615.2011 antara Penggugat dan Turut Tergugat serta menanggung segalakerugian yang timbul terhadap Penggugat atas transaksi tersebut;Bahwa selain Pasal 3 huruf (a) di atas, berdasarkan Pasal 3 huruf (e)Perjanjian Kerjasama antara Penggugat dengan Tergugat tertanggal 12Agustus 2011, yang berbunyi sebagai berikut:"Any failure to supply IDO to PT Inalum based on "Contract ConcerningSupply & Purchase of Industrial Diesel Oil No.SMTMP1150012" dated12th August 2011 between Petrobas and PT Inalum shall
    Nomor 2010 k/Pdt/2016by mutual accord shall be settled by arbitration in Badan ArbitraseNasionel Indonesia (BANI) Jakarta, Indonesia. Such arbitrationshall be conducted in the Indonesian language.
Putus : 19-10-2017 — Upload : 29-12-2017
Putusan MAHKAMAH AGUNG Nomor 952 K/Pdt.Sus-KPPU/2017
Tanggal 19 Oktober 2017 — KOMISI PENGAWAS PERSAINGAN USAHA (KPPU), VS 1. PT COSL INDO, DK
336337 Berkekuatan Hukum Tetap
  • Bidders shall submit and meet all equipment criteria stipulated inExhibit Al (JackUp Drilling Rig);2. Bidders shall submit list of personnel and their CV for this projectfulfilling the requrements as stipulated in Exhibit A2. 1;Hal. 40 dari 139 hal Put.
    Nomor 952 K/Pdt.SusKPPU/201710.11.12.Bidders shall submit Confirmation Letter of delivery equipment for 6months from contract award (while performing modification requiredfor BD);Bidders shall submit Valid MIGAS or International Well ControlForum (IWCF) certificate of Offshore Installation Manager (OIM),Tool Pusher, Driller, Derrick man and Roughneck;Bidders shall submit MoU Letter between Contractor and Rig owner(if Contractor is not a Rig owner);Bidders shall submit MOU Letter between Contractor
    andCementing Unit Company (for Rig that does not have integralCementing Unit);Bidders shall submit ORiginal Companys Statement Letter forprovision of SILO certificate before performing the services;Bidders shall submit Statement letter of any scheduled requirementof dry docking or mandatory inspection that may impact HCMLdrilling schedule;Bidders shall have experience drilling HTHP, directional and sourgas wells;Bidders shall submit statement letter that its offered JackUp shallundergo a Moduspec
    Moduspec or equivalent inspection, if donewithin prior 6 months will be acceptable;Bidders shall submit statement letter that they obey to shall modifyequipment as per COMPANY requirement (elaborate);Bidder shall fulfill all prevailing government regulation regarding theflagging;Terjemahan bebas:Kriteria Evaluasi Teknis (Wajib):1.Peserta Tender wajib menyampaikan dan memenuhi semua kriteriaperalatan yang diatur dalam Exhibit Al (JackUp Drilling Rig);Peserta Tender wajib menyampaikan daftar personil
    Bidders shall submit list of personnel andtheir CV for this project fulfilling the requirements as stipulated in Exhibit"A2. ".
Register : 05-12-2008 — Putus : 02-03-2010 — Upload : 24-07-2014
Putusan PN JAKARTA PUSAT Nomor 416/PDT.G/2008/PN.Jkt.Pst
Tanggal 2 Maret 2010 — PT. METRO BATAVIA >< SABRE Inc.
582198
  • Texas.JAMS shall appoint a single mediator and shall designate the time and procedurefor mediation in accordance with the procedures outlined herein. The Parties shallattend such mediation for a period of at least three (8) entire consecutive workingdays.
    If the Parties are unable to resolve the Dispute through such mediation, thenHal.15 dari 83 Hal, No.416/Pdt.G/2008/PN.Jkt.Pstsuch Dispute shall be submitted to JAMS for binding arbitration in Fort Worth,Texas, and a Party shall not have the right to file suit against the other; providedthat nothing herein shall prohibit a Party from requesting temporary injuctive relieffrom any court of competent jurisdiction.
    The numberof arbitrators shall be three (unless the Parties agree upon a single mutuallyacceptable arbitrator). The arbitrators nominated by the Parties shall select theChairperson of the Arbitration Tribunal. The Parties shall use commerciallyreasonable efforts to conclude any arbitration proceedings within one hundredeighty (180) calendar days, then the arbitration proceedings shall continue until anaward is made.
    Any decision or award of the arbitrators shall be based solely onthe terms of this Agreement and the facts presented at the hearing. The decision ofthe arbitrators shall be final and conclusive and shall be binding on the Parties. Any award rendered bv the arbitrators may be enforced bv any court of competent jurisdiction. The arbitrators shall have the authority to award specific performanceor an injunction to the preavailing.
    The Parties agree that the award of the arbitration shall be the sole and exclusive remedy between the Parties regarding any claims, counterclaims, issues or accounting presented or pled to the arbitrators: that the must be consistent with the terms and conditions ofHal.16 dari 83 Hal, No.416/Pdt.G/2008/PN.Jkt.Pstthis Agreemen; that it shall be made and shall be payable in accordancewith the award in U.S.