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Putus : 01-11-2016 — Upload : 27-12-2016
Putusan PT MATARAM Nomor 121/PDT/2016/PT.MTR
Tanggal 1 Nopember 2016 — Ir. Mamik Slamet Subagyo sebagai Pembanding M e l a w a n : Neil Richards Hands sebagai Terbanding
7323
  • (vide bagian witnesseth/menerangkanterlebih dahulu);Bahwa jika mencermati bagianwitnesseth/menerangkan terlebih dahulu,harga kontrak sewa tahunan adalah sebesar Us$ 5000, (lima ribu dollaramerika serikat) dan setiap tahun harga kontrak sewa tahunan meningkatsebesar Us$ 1.000, (seribu dollar amerika serikat):Bahwa pada section (pasal) 1 (satu) Contract Of Lease (KontrakSewa/Perjanjian) tersebut Penggugat dan Tergugat telah menyepakatitentang jangka waktu perjanjian yang bunyinya: this lease shall
    This Lease shall not bedeemed extended beyond that period of time for any cause or reasonwhatsoever, and unless its term is seasonably renewed as provided for insection 16 hereof (hereinafter reffered to as the "RENEWED YEARLYTERM), the possesion of the LEASED PREMISES by the LESSE, after thetermination of said terms shall be considered illegal.
    Incase LESSEE elects to extend the lease, as far as the yearly rental amountis concerned, provision under section 1 shall apply. TERJEMAHANINDONESIAnya adalah: Lima bulan sebelum berakhirnya JANGKAWAKTU TAHUNAN AWAL atau JANGKA WAKTU TAHUNAN YANGDIPERPANJANG berikutnya, PENYEWA harus menyampaikan kepadaYANG MENYEWAKAN, apakah KONTRAK SEWA tersebut akandiperpanjang atau tidak.
    This Lease shall not be deemed extendedbeyond that period of time for any cause or reason whatsoever, and unlessits term is seasonably renewed as provided for in section 16 hereof(hereinafter reffered to as the "RENEWED YEARLY TERM), the possesionof the LEASED PREMISES by the LESSE, after the termination of saidterms shall be considered illegal.
    TERJEMAHANINDONESIAnyaadalah: PENYEWA memiliki hak prioritas untuk mendapatkan tawaran untukmemperpanjang sewa dari YANG MENYEWAKAN setelah 5 tahun.Bahwa mengenai besar uang sewa pertahun dan kenaikan uang sewa setiap tahun menurut Contract Of Lease (Kontrak Sewa/Perjanjian), diaturpada bagian WITNESSETH, yang bunyinya: the LESSEE shall pay inadvance within the first week of april each year to the LESSOR, for each ofthe first year and the second year of this CONTRACT OF LEASE the yearlyrent amount
Upload : 19-04-2011
Putusan MAHKAMAH AGUNG Nomor 764 K/PDT.SUS/2010
PT. SAINT GOBAIN ABRASIVES INDONESIA; PT. DAYA SATYA ABRASIVES (Dahulu PT. SAINT GOBAIN NORTON HAMPLAS)
249326 Berkekuatan Hukum Tetap
  • No. 764 K/PDT.SUS/2010diselesaikan melalui Arbitrase sesuai dengan ketentuan dari Pasal 17ayat 17.3 dari Commercial Agreement juncto Pasal 3 UndangUndangNomor 30 Tahun 1999 tentang Arbitrase dan Alternatif PenyelesaianSengketa, yang mana berbunyi sebagai berikut :Article 17 paragraph 17.3 of Commercial Agreement :Any of such Disputes, which can not be amicably settled wthin 30(thirty) days after the matter in dispute has been brought by one Party tothe attention of the other Party, shall be referred
    to and finally resolvedby arbitration in Singapore in accordance wth the prevailing ArbitrationRules of the Singapore Intemational Arbitration Center (SIAC Rules),which rules are deemed to be incorporated by reference in this Article.The Tribunal shall consist of one (1) or three (3) arbitrators as agreedbetween the Parties.
    In the event that the Parties fail to agree on thenumber of arbitrators, the tribunal shall consist of three (3) arbitratorsappointed in accordance wth the SIAC Rules.
    The language of thearbitration shall be English ;Dimana terjemahan dalam Bahasa Indonesianya adalah sebagaiberikut :Pasal 17 ayat 17.3 dari Commercial Agreement:Segala Persengketaan, yang tidak dapat diselesaikan dengan cara baikdalam jangka wektu 30 (tiga puluh) hari setelah masalah dalamPersengketaan disampaikan oleh salah satu pihak kepada pihak lainnya,maka akan merujuk pada dan diselesaikan secara final melalui arbitrasedi Singapura sesuai dengan Peraturan Arbitrase yang berlaku padaSingapore
    No. 764 K/PDT.SUS/2010Company at Sep 30, 2006 and on such difference has been agreedand accepted by and between SGAFR and the Shareholders ;The Revaluation Difference shall be paid by the Shareholders to SGAFR within 30 (thirty) days as of the expiry of the Option Exercise Periodby wre transfer to the bank account designated by SGAFR.
Putus : 30-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 556/B/PK/PJK/2016
Tanggal 30 Juni 2016 — DIREKTUR JENDERAL PAJAK vs. PT. BAYER MATERIALSCIENCE INDONESIA
4628 Berkekuatan Hukum Tetap
  • The provisions of paragraph 1 of this Article shall not apply if thebeneficial owner of the royalties or fees for technical services,being a resident of a Contracting State, carries on business inthe other Contracting State in which the royalties or fees fortechnical services arise through a permanent establishmentsituated therein, or performs in that other State independentpersonal services from a fixed base situated therein, and theright, property or contract in respect of which the royalties orfees
    Royalties and fees for technical services shall be deemed toarise in a Contracting State when the payer is that State itself, aLand, a political subdivision, a local authority or a resident ofthat State.
    Where, however, the person paying the royalties orfees for technical services, whether he is a resident of aContracting State or not, has in a Contracting State a permanentestablishment or fixed base in connection with which theobligation to make the payments was incurred, and thepayments are borne by that permanent establishment or fixedbase, then the royalties or fees for technical services shall bedeemed to arise in the Contracting State in which the permanentestablishment or fixed base is situated
    Where, by reason of a special relationship between the payerand the beneficial owner or between both of them and someother person, the amount of the royalties or fees for technicalservices paid exceeds, for whatever reason, the amount whichwould have been agreed upon by the payer and the beneficialowner in the absence of such relationship, the provisions of thisArticle shall apply only to the lastmentioned amount.
    In suchcase, the excess part of the payments shall remain taxableaccording to the laws of each Contracting State, due regardbeing had to the other provisions of this Agreement.7.
Putus : 24-09-2013 — Upload : 14-12-2018
Putusan MAHKAMAH AGUNG Nomor 282 B/PK/PJK/2013
Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK VS PT. EKAMAS FORTUNA
6838 Berkekuatan Hukum Tetap
  • that State;Article 111.Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.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 so chargedshall not exceed 10 per cent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall
    Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment.5.
    The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.
    20%;Bahwa sebagai bahan acuan, angka 2 huruf h Surat Direktur JenderalPajak Nomor S517/PJ.343/2005 tanggal 24 Juni 2005 tentangPermohonan Penjelasan Dan Konfirmasi Atas Transaksi DenganHubungan Istimewa, menyatakan :Dalam Article 28 P3B antara Pemerintah Indonesia dan PemerintahBelanda (senada juga dengan Article 25 dari P3B Indonesia Inggeris danArticle 26 dari P3B Indonesia Luxemburg) antara lain diatur sebagaiberikut:Article 28 (Exchange of Information)The competent authority of the two States shall
    Anyinformation received by one of the two States shall be treated as secret inthe same manner as information obtained under the domestic laws of thatState and shall be disclosed only to persons or authorities (including courtsand administrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.
Putus : 27-02-2017 — Upload : 14-03-2018
Putusan MAHKAMAH AGUNG Nomor 108 K/Pid/2017
Tanggal 27 Februari 2017 — SLAMET EDY RAHARDJO
12566 Berkekuatan Hukum Tetap
  • Putusan Nomor 108 K/Pid/2017 BUKTI SURAT SALES AND PURCHASE CONTRACT OF INDONESIANSTEAM COAL Contract Nomor ESH/ETZ/300913 tertanggal 2 Oktober2013 yang didalamnya terdapat ketentuan hukum yang disepakati,tertuang didalam ketentuan Pasal 14, yaitu :CLAUSE 14APPLICABLE LAW & ARBITRATION14.1 This Contract shall be interpreted in accordance with HONGKONG laws.All disputes arising in connection with the present contract shall besettled in an amicable way firstly.
    Should the parties reach noagreement, and then the case shall be brought for final settlement underthe rules of Conciliation and Arbitration of the International Chamber ofCommerce at Hongkong by Hongkong International Arbitration Center,HKIAC. The arbitration results will be final and binding to both Seller andBuyer;Yang artinya apabila dapat diterjemahkan kedalam Bahasa Indonesia adalah :Pasal 14 Hukum Yang Berlaku & Arbitrasi14.1 Perjanjian ini tunduk pada ketentuan hukum Hong Kong.
    Governing Law : This Agreement shall be governed by the laws of NewSouth Wales, Australia;Terjemahan28. Hukum Yang Mengatur : Perjanjian ini akan diatur oleh UndangUndangNew South Wales, AustraliaArtinya, apabila dalam pelaksanaan jual beli batu bara ini terdapat suatupermasahalah hukum sehingga maksud dan tujuan dibuatnya perjanjian jualHal. 24 dari 29 hal.
    Bukti Surat Sales And Purchase Contract Of Indonesian Steam CoalContract Nomor ESH/ETZ/300913 tertanggal 2 Oktober 2013 yangdidalamnya terdapat ketentuan hukum yang disepakati, tertuangdidalam ketentuan Pasal 14, yaitu :CLAUSE 14 APPLICABLE LAW & ARBITRATION14.1 This Contract shall be interpreted in accordance withHONGKONG laws. All disputes arising in connection with thepresent contract shall be settled in an amicable way firstly.Hal. 25 dari 29 hal.
    Governing Law : This Agreement shall be governed by the lawsof New South Wales, Australia;Terjemahan :28. Hukum Yang Mengatur : Perjanjian ini akan diatur olehUndangUndang New South Wales, AustraliaArtinya, apabila dalam pelaksanaan jual beli batu bara initerdapat suatu permasalahan hukum sehingga maksud dantujuan dibuatnya perjanjian jual beli batu bara tidak tercapai,maka segala penyelesaiannya HANYA AKAN diselesaikan danHal. 26 dari 29 hal.
Register : 21-05-2013 — Putus : 25-02-2014 — Upload : 29-09-2014
Putusan PENGADILAN PAJAK Nomor Put.50676/PP/M.IXA/19/2014
Tanggal 25 Februari 2014 — Pemohon Banding dan Terbanding
11324
  • Presiden Republik Indonesia Nomor 37 Tahun 2011, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures For The Rules Of Origin Of TheAseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall
    Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;Menimbangd) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall
Putus : 29-12-2003 — Upload : 23-08-2007
Putusan MAHKAMAH AGUNG Nomor 025K/N/HAKI/2003
Tanggal 29 Desember 2003 — S.C. Johnson Home Storage Inc.; Abdul Alek Soelystio
392284 Berkekuatan Hukum Tetap
  • suatu Negara, adalah sama sekali tidak dapatditerime oleh Pemohon Kasasi oleh karena ketentuanketentuan dalamkonvensi Paris maupun persetujuan TRIPS memang tidak bertentangandengan ketentuan hukum Nasional Republik Indonesia manapun, dalamhal ini, Khususnya UndangUndang Merek.Bahwa sebagaimana dimaksud dalam Pasal 2 ayat (1) PersetujuanTRIPS, negaranegara anagota TRIPS harus tunduk pada ketentuanketentuan dalam Konvensi Paris;Selanjutnya Pasal 1 ayat (1) Persetujuan TRIPS menyatakan bahwa:Members shall
    Membersmay, but shall not be obliged to, implement in their law more extensiveprotection than is required by this Agreement, provided that suchprotection dees not contravene the provisions of this Agreement.Members shall be free to determine the appropriate method ofimplementing... aeimplementing the provision of this Agreement within their own legalsystem and practice.Terjemahan:NegareNega'a anggota wajib memberlakukan ketentuanketentuandalam Perjarijian ini (Persetujuan TRIPS).
Putus : 08-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1432/B/PK/PJK/2017
Tanggal 8 Agustus 2017 — PT PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
4312 Berkekuatan Hukum Tetap
  • TE at puch ele ents PFev6S ool bo he the oese,special allecation Proc@edares c@sowcling Plane OperatingCocke will be adenred ac Bay be supecorigte.The charges provided foc in SeCEion 8.01 shall ne apegifiadJRbO Carey See meet sa tle Fentraeck gunl sehna tt= iak aero =a eparatsGash calle and debbie nobkes oby Flent uperator and Reid syFIOOUCOre tf aeerdance with lene AGecuneing Pogues e .Such Charges and tiywenes hei) be Subject!
    Putusan Nomor 1432/B/PK/PJK/2017 2,Cash CallsFrom times to tine, ag hececsary, Plant Operator shall cashCall from Producers; and Producers shall pay or cause to bepaid to Blant Operator in os dollars Gheir respectiveShares, separately deternined as Brovided in Secticn 8.01 ofthe Agreement, of Peejected het cash rquirementa For eachof:(a) Plane Operating Costa; and(6) the esets oF Currently Funded Capital Projectsfor @ calendar Benth ef part thereof, as get forth in auchCaeh calls.The cash ealie For
    Plane Operating Casts and Currenclyfunded Capital Projects shall be shown Separately acd shalbe fn sordance With Producers" Jscest Cstingt@s of eachSales COREGack's Zercencage as determined under Aretlele 11of the Agreement, TE curing @ year there Shall be aFeviston in the estimate of a Sales Conteact's Percentage,Cr if the Final determination ef such Sales Conmtrace'sParcentage pursuant te Sectlon Ui.o2 of the Agreement shallFeflect a disetepancy fren the estimates during suck yoar.appropriate
    t oement .Shall be sox by PlatOperator gives.
    of reduced By 8@ amaunt of euchavrege.TS the ertent Feagtieable, Plant Upftater shall place thefunds received porewent be fash calis In interest WES QUART Let 0K Therrien Bh, be cari ewe D1 218= Ota 8+ co9000Tanpga!
Register : 30-05-2012 — Putus : 28-05-2013 — Upload : 08-11-2013
Putusan PENGADILAN PAJAK Nomor Put.45186/PP/M.VII/19/2013
Tanggal 28 Mei 2013 — Pemohon Banding dan Terbanding
11625
  • ASEANChina) disahkan denganPeraturan Presiden RI no. 37 tahun 2011, disebutkan pada Pasal 2 :Perubahan perubahan dimasa depan pada Lampiran ProsedurSertifikasi Operasional dan Surat Keterangan Asal (Formulir E),Bahwa dalam Lampiran A (Atachment A) Protokol Kedua, yaitu :Operational Certification Procedure for the Rule Of Origin of TheASEANChina Free Trade Area (revised OCPACFTA), disebutkanpada Aturan 23 (aturan yang baru pada OCP sebelumnya tidak ada):Rule 23The Customs Authority of the importing Party shall
    The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consignee must be located in the Parties and the copy of the thirdparty invoice shall be attached to the Certificate of Origin (FormE) when presenting to the Customs Authority of the importingParty.3) Bahwa sebagai penegas atas aturan baru dalam OCPACFTA tersebutdikeluarkanlah Surat Edaran Direktur Jenderal Bea dan Cukai NomorSE12 /BC/2011 tanggal O03 Oktober 2011 tentang PetunjukPelaksanaan
    The third partyinvoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Parties and thecopy of the third party invoice shall be attached to the Certificate of Origin(Form E) when presenting to the Customs Authority of the importing Partyyang telah disahkan dengan Peraturan Presiden Republik Indonesia Nomor 37Tahun 2011 Tentang Pengesahan Second Protocol To Amend The AgreementOn Trade In Goods Of The Framework Agreement On
Putus : 28-05-2015 — Upload : 01-10-2015
Putusan MAHKAMAH AGUNG Nomor 320 K/Pdt/2015
Tanggal 28 Mei 2015 — PT KORINDO HEAVY INDUSTRY (DAHULU PT KOSTRA MAS JAYA), vs. HYUNDAI MOTOR COMPANY
288884 Berkekuatan Hukum Tetap
  • Bahwa berdasarkan Pasal 18.00 ayat (2) Distributorship Agreement telahdisepakati hal hal sebagai berikut:Pasal 18.00 Ayat (2) Distributorship Agreement:"... any dispute or claim arising out of or in connection with this Agreementor any breach hereof shall be settled finally by arbitration.
    The arbitrationHal. 25 dari54 halaman Putusan Nomor 320 K/Pdt/2015264.shall take place in Seoul, Korea and shall be conducted in accordance withthe Rules of the Korean Commercial Arbitration Board by three arbitratorsappointed according to those rules ...";Terjemahannya sebagai berikut:"... segala sengketa yang timbul dari atau memiliki hubungan dengan ataupelanggaran terhadap Perjanjian ini akan diselesaikan secara final melaluiarbitrase.
    ;Bahwa ketentuan yang sama juga terdapat dalam Pasal 17 ayat (1) dariSupply Agreement, yang berbunyi sebagai berikut:5.Pasal 17 ayat (1) Supply Agreement:"... any and ail disputes or differences which may arise out of, or in relation to,or in connection with this Agreement, shall be settled within sixty (60) daysthrough friendly negotiations between the Parties. In case no settlement canbe reached through negotiations, such disputes shall be submitted to andfinally settled by arbitration.
    ;Bahwa dalam Pasal 25 ayat 1 Technical License Agreement jugadisetujui ketentuan yang sama, yang berbunyi sebagai berikut:26Pasal 25 ayat (1) Technical License Agreement:"Any and all disputes or differences which may arise out of, or in relation to, orin connection with this Agreement, shall be settled within sixty (60) daysthrough friendly negotiations between the Parties.
    In case no settlement can27be reached through negotiations, such disputes shall be submitted to andfinally settled by arbitration. Arbitration shall take place in Korean CommercialArbitration Board pursuant to Korean Commercial Arbitration Rules ...";Terjemahannya adalah sebagai berikut:"Segala sengketa atau perbedaan yang mungkin timbul dari atau memilikihubungan dengan Perjanjian ini akan diselesaikan dalam jangka waktu enampuluh (60) hari melalui negosiasi antara para pihak.
Register : 24-07-2019 — Putus : 24-07-2019 — Upload : 26-07-2019
Putusan PN MALANG Nomor 161/Pid.C/2019/PN Mlg
Tanggal 24 Juli 2019 — Penyidik Atas Kuasa PU:
HERI MULYONO, S. AP
Terdakwa:
ali muntardo
142
  • 4..Petugas yang bertanda tangan di bawah ini, nama Mugn) Set YOWAT , cHnip .'97007.20 200701 2 ol2cp shall vel et ree Se... dengan mengingat sumpah jabatan serta berdasarkan peraturan Daerah Kota MalangNomor 5 Tahun 2009 tentang Penyidik Pegawai Negeri Sipi menyatakan bahwa pada hari ini, MN csc onetanggal 20 !9....... pukul...
Register : 08-07-2014 — Putus : 14-04-2014 — Upload : 27-10-2016
Putusan PN JAKARTA PUSAT Nomor 342/Pdt.G/2014/PN.Jkt.Pst.
Tanggal 14 April 2014 — PT TARUNA CIPTA KENCANA >< PT GALANGAN MERCUSUAR
280131
  • Pasal 2.3 Perjanjian No. 007 dan Perjanjian No.008, Tergugat harus menyerahkan kapal kepada Penggugat paling lambat 10(sepuluh) bulan setelah menerima pe mbayaran pertama atas kapal terseb ut.Berikut kami kutipkan Pasal 7.1 dan Pasal 2.3 Perjanjian No. 007 danPerjanjian No. 008 :Pasal 7.1 Perjanjian No. 007 dan Perjanjian No. 008"The Vessel shall be delivered by the Builder to the Owner at the latest10 (ten) months after receiving the Ist (first) Payment of the Vessel inaccordance with Article 2
    Pasal 2.3 Perjanjian No. 007"Ovvners shall pay the Contract Price to the Builder in three (3)phases as follows :a) Ist (First) Payment: 10% (percent) of the contract price amountingto SGD. 110,000 (Singapore Dollars one hundred ten thousandonly), shall be paid within seven (7) working days after contractsigning;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 110,000 (Singapore Dollars one hundred tenthousand only), shall be paid upon the accomplishment of theKeel Laying
    ;c) 3rd (Third) Payment: 80% (eighty percent) of the contract priceamounting to SGD. 880,000 (Singapore Dollars eight hundred eightythousand only), shall be paid upon delivery of the vessel and beforedeparture of the Vessel from Builder's yard";Pasal 2.3 Perjanjian No. 008"a) Ist (First) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyPutusan No.342/Pdt.G/2014/PN.Jkt.Pst.five thousand only), shall be paid within seven (7) working daysafter
    contract signing;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyfive thousand only), shall be paid upon the accomplishment of theKeel Laying;c) 3rd (Third) Payment: 80% (elghty percent) of the contract priceamounting to SGD. 1,560,000 (Singapore Dollars one million fivehundred sixty thousand only), shall bepaid upon defivery of thevessel and before departure of the Vessel from Builder'syard;3.
    007 dan Perjanjian 008sebagaimana kami kutipkan di bawah ini :Pasal 8.4 Perjanjian 007 dan Perjanjian 008Right to Rescind for Excessive DelayIf the total accumulated time of all delays on account of the causes specified inarticle 8.1, amounts to ninety (90) days or more; then, in such event, the Ownermay rescind this Contract in accordance with theprovisions of article 10 here of.Pasal 10.1 huruf b Perjanjian 007 dan Perjanjian 008Putusan No.342/Pdt.G/2014/PN.Jkt.Pst.Right of RescissionThe Owner shall
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55963/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13523
  • 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 tcoriginating 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 eligible u1Rule 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
Register : 22-03-2011 — Putus : 13-12-2011 — Upload : 28-04-2014
Putusan PN JAKARTA SELATAN Nomor 173/Pdt.G/2011/PN.Jkt.Sel
Tanggal 13 Desember 2011 — PT. LEBONG TANDAI ( PT. LT ), L A W A N AVOCET MINING PUBLIC LIMITED COMPANY
16684
  • terhadapnyaditawarkan terlebin dahulu saham apabila pemegangsaham/pemilik hendak menjual sahamnya.Bahwa ketentuan tentang First Right of Refusal tersebutdiatur dalam Pasal 8.1.3 Amendment No. 1 To Contract ofWork Joint Venture Agreement sebagaimana dikutip dibawah ini:Hal 13 dari 37 Hal Putusan No. 180/Pdt.G/2011/PN.Jkt.Sel14Pasal 8.1.3 Amendment No. 1 To Contract of WorkJoint Venture Agreement tertanggal 27 Pebruari 2004:Before either Party (the Assigning Party) exercisesits right to assign, the Assigning Party shall
    January 2002 (vide buktiT2) dan kemudian diubah dengan Amendment No. 1 ToContract of Work Joint Venture Agreement tertanggal 27Februari 2004 (vide bukti T3).Bahwa di dalam Pasal 9.7 dari New Contract of WorkPerjanjian Joint Venture menunjuk kepada arbitrase dikutipsebagai berikut:Hal 15 dari 37 Hal Putusan No. 180/Pdt.G/2011/PN.Jkt.Sel16Pasal 9.7 New Contract of Work Perjanjian JointVenture tertanggal 30 Juni 1994: saavan that all disputes hereunder or concerning any ofthe subject matter hereof shall
    be finally settled underthe Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by threearbitrators appointed in accordance with the Rules allof whom shall have internationally recognizedqualifications for such appointment together with asubstantial background of business experience.Judgement on the award of a majority of the arbitratorsmay be entered in any court having jurisdiction.Nomination of the Arbitrators shall be accomplished asprovided under the Rules.
    Joint Venture yaitu dalamNovation and Amendment Agreement tertanggal 31 Januari2002 (vide Bukti T2) dalam Pasal 6.4 diatur bahwaketentuan tentang arbitrase di Perjanjian Joint Venture awal(yaitu pasal 9.7 New Contract of Work Perjanjian JointVenture) tetap berlaku terhadap Novation and AmendmentAgreement 31 Januari 2002, sebagaimana dikutip sebagaiberikut :Pasal 6.4 Perjanjian Novasi dan Perubahannyatertanggal 31 January 2002 (vide Bukti T2):Any dispute arising hereunder that directly involvesPT LT shall
    membatalkanputusanjudexfactiedanmenyatakan bahwaPengadilan Negeritidak berkuasa menqadili perkara itu.Putusan Mahkamah Agung No. 794K/Sip/1982, tanggal 27 Januari 1983 (Bukti T10), menyatakansebagai berikut:Terlepas dari alasankasasi, putusanPengadilanTinggi/Pengadilan Negeri harus dibatalkan denganalasan Mahkamah Agung sendiri karena Pengadilan Tinggi salah menerapkan hukum.Dalam Policy No. 49/00137/08 tanggal 10 Agustus1978 di bawah bagian tentang Conditions telahdiuraikan bahwa all differences arising out of thisPolicy shall
Register : 20-06-2013 — Putus : 10-09-2014 — Upload : 06-04-2016
Putusan PENGADILAN PAJAK Nomor Put-55041/PP/M.XVIIA/19/2014
Tanggal 10 September 2014 — Pemohon Banding dan Terbanding
29479
  • Februari 2013, terdapat keraguan atas tanda tangan pejabat yangmenandatangani Form E dibandingkan dengan Specimen Signatures of OfficialsAuthorized to Issue Certificate of Origin of The Peoples Republic of China andSpecimen Official Seals dari Shenzhen EntryExit Inspection And QuarantineBeureau of The Peoples Republic of China;bahwa berdasarkan REVISED OPERATIONAL CERTIFICATION PROCEDURES FOR THE RULES OFORIGIN OF THE ASEANCHINA FREE TRADE AREA, disebutkan:Rule 2The Certificate of Origin (Form E) shall
    The request shall bemade in writing,accompanied with acopy of the Certificate ofOrigin (Form E) andshall specify thereasons and anyadditional informationsuggesting that theparticulars given on thesaid Certificate of Origin(Form E) may beinaccurate, unless theretroactive check isrequested on a randombasis;i.
Register : 22-02-2013 — Putus : 26-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor Put.48476/PP/M.IX/19/2013
Tanggal 26 Nopember 2013 — Pemohon Banding dan Terbanding
11720
  • Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures (Ocp) For The Rules Of Origin OfThe AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall
    Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall
Register : 03-01-2017 — Putus : 21-02-2017 — Upload : 18-05-2017
Putusan MAHKAMAH AGUNG Nomor 57 B/PK/PJK/2017
Tanggal 21 Februari 2017 — DIREKTUR JENDERAL PAJAK VS PT. SINARINDO GERBANGMAS;
7563 Berkekuatan Hukum Tetap
  • For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents of thatState;Article 111.
    Notwithstanding the provision of paragraph 2, interest arising in oneof the other Stares shall be taxable only in the other State if thebeneficial owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 years oris paid in connection with the sale on credit of any industnal,commercial or scientific equipment.5.
    The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4.6.
    Thecalculation of this interest rate shall become effective as from the date ofthe loan agreement". Pasal tersebut jelas menyebutkan tingkat bungayang dibebankan dan sejak kapan perhitungan tingkat bunga berlakuefektif.
    Any informationreceived by one of the two States shall be treated as secret in the samemanner as information obtained under the domestic laws of that State andshall be disclosed only to persons or authorities (including courts andadministrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.
Register : 26-11-2013 — Putus : 19-11-2014 — Upload : 04-04-2016
Putusan PENGADILAN PAJAK Nomor Put-57564/PP/M.XVIIA/19/2014
Tanggal 19 Nopember 2014 — Pemohon Banding dan Terbanding
21258
  • Economic CoOperation Between The Association Of South East AsianNation And The Peoples Republic Of China (Protokol Kedua Untuk Mengubah PersetujuanPerdagangan Barang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama Ekonomi MenyeluruhAntara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China),yaitu pada Annex 3 "Rules Of Origin 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 to be originating andeligible for preferential concessions if they conform to the origin requirements under any one of thefollowing: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 eligible under 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
Register : 21-06-2013 — Putus : 22-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52036/PP/M.IXA/19/2014
Tanggal 22 April 2014 — Pemohon Banding dan Terbanding
11430
  • Asian Nations And The Peoples Republic Of China, dalmelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Ori(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalRevised Operational Certification Procedures (OCP) For The Rules Of Origin Of 7AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) IThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan 7Issuing Authorities shall
    of the Certific.of Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA,c) The other statements of the Certificate of Origin (Form E) correspond to supportdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packagnumber and kinds of packages, as specified, conform to the products to be exportee) Multiple items declared on the same Certificate of Origin (Form E) shall
Putus : 02-05-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 168/B/PK/PJK/2016
Tanggal 2 Mei 2016 — DIREKTUR JENDERAL PAJAK VS PT ANAK TASIK,
26977 Berkekuatan Hukum Tetap
  • The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the otherHalaman 8 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016Contracting State through a permanent establishment situated therein. Ifthe enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other State but only so much of them as isdirectly or indirectly attributable to that permanent establishment.2.
    Where an enterprise of a Contracting State carries on business in theother Contracting State through a permanent establishment situatedtherein, there shall in each Contracting State be attributed to thatpermanent establishment the profits which it might be expected to make ifit were a distinct and separate enterprise engaged in the same or similaractivities under the same or similar conditions and dealing whollyindependently with the enterprise of which it is a permanentestablishment.3.
    Insofar as it has been customary in a Contracting State, according to itslaw, to determine the p, of its to be attributed to a permanentestablishment on the basis of an apportionment of the total pi of it of theenterprise to its various parts, nothing in paragraph 2 of this Article shallpreclude that Contracting State from determining the profits to be taxedby such an apportionment as may be customary; the method ofapportionment adopted shall, however, be such that the result shall be inaccordance
    No profits shall be attributed to a permanent establishment by reason ofthe mere purchase by '.hat permanent establishment of goods ormerchandise for the enterprise.6. For the purposes of the preceding paragraphs, the profits to be attributedto the permanent establishment shall be determined by the same methodyear by year unless there is good and sufficient reason to the contrary.7.
    Where profits include items which are dealt with separately in otherArticles of this Agreement, thrn the provisions of those Articles shall notbe affected by the provisions of this Article.dalam terjemahan bebas yaitu:Halaman 9 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016. Laba suatu perusahaan dari Negara pihak hanya akan dikenakan pajakdi Negara itu kecuali jika perusahaan itu menjaiankan usaha di Negarapihak lainnya melalui suatu bentuk usaha tetap.