Musthafa AsSibai yang selanjutnya diambil alihsebagai pendapatnya sendiri sebagai mana tersebut dalam kitabnya AlMaratubaina alFighi wa alQanun halaman 100, berbunyi sebagai berikut :OY VI Aga ys atl: 5) pete Gyo MNS GA Lola eI Gilly GURY ae aiid Y Aaa g 5) shall oldLgdlud 6) GIS pbsd 1 jill laa lal GS) Lage sy Qyetltie Quy Eleial SY 5 agS shu sSy pth Logie ant y USI cee al Sel Ge 9 Sl Gye Ga Aang NAB all Seth Oo) pl Ge Goldoh pets Atle!

No. 278K/Pdt.Sus/2011mereka kehendaki dan sikap mereka, isi dan bentukperjanjian;Bahwa berdasarkan isi Kontrak Kerja Pasal 4 (empat)berbunyi sebagaiberikut:(VI) General Terms And Conditions Of ServiceYou shall subject to such other general terms andconditions of service laid down by the Company togovern all members of its staff and to any changes tothe terms and conditions of employment that may beintroduced by the Company from time to time";Sebagaimana telah diterjemahkan oleh penerjemah tersumpahsebagai

disebutkan mengenai' pilihan hukum = dan/ataupilihan yurisdiksi, maka dapat dikatakan bahwa parapihak, Termohon Kasasi/Penggugat dan Eriks Pte LtdSingapura telah melakukan pilihan hukum secara diamdiam (sti/zwijgend, implied, tacitly ), yang mana kitadapat menyimpulkan maksud para. pihak ini mengenaihukum mana yang mereka kehendaki dari sikap mereka,isi dan bentuk perjanjian;Bahwa berdasarkan isi Kontrak Kerja Pasal 4 (empat),berbunyi sebagai berikut:(IV) GENERAL TERMS AND CONDITIONS OF SERVICEYou shall

Prime Dig shall remit the balance of US$1,500 to BONY to fully settle the expenses.Please note from the request for such payment above, US$ 15,074,025will be settled between BUMA and Prime Dig as premium for earlysettlement of the BUMAPrime Dig intercompany loan.Bahwa dalam suatu usaha atau bisnis adalah sangat lazim apabilapihak yang meminjam dikenakan biaya tambahan atas pelunasanpinjaman yang dipercepat (premium), termasuk dalam pelunasandipercepat Kredit Pemilikan Rumah (KPR) dan Kredit KendaraanBermotor

In the event theBorrower shall be increased to deduct or withhold any Taxes, then thesum payable under this Agreement shall be increased as may benecessary so that after making all required deductions, the Lenderreceives an amount equal to the sum it would have received if no suchdeductions were made";Bahwa berdasarkan Pasal 4 huruf d Peraturan Pemerintah Nomor 138Tahun 2000 tentang Penghitungan Penghasilan Kena Pajak DanPelunasan Pajak Penghasilan Dalam Tahun Berjalan mengatur sebagaiberikut:"Pengeluaran

In the event theBorrower shall be increased to deduct or withhold any Taxes, then thesum payable under this Agreement shall be increased as may benecessary so that after making all required deductions, the Lenderreceives an amount equal to the sum it would have received if no suchdeductions were made";Bahwa berdasarkan Pasal 4 huruf d Peraturan Pemerintah Nomor 138Tahun 2000 tentang Penghitungan Penghasilan Kena Pajak DanHalaman 22 dari 55 halaman.

Putusan Nomor 1156/B/PK/PJK/2016be increased to deduct or withhold any Taxes, then the sumpayable under this Agreement shall be increased as may benecessary so that after making all required deductions, theLender receives an amount equal to the sum it would havereceived if no such deductions were made";Bahwa berdasarkan Pasal 4 huruf d Peraturan PemerintahNomor 138 Tahun 2000 tentang Penghitungan PenghasilanKena Pajak Dan Pelunasan Pajak Penghasilan Dalam TahunBerjalan mengatur sebagai berikut:"Pengeluaran

lebih ringan sebagaimana terdapat dalam kitab a/Asybah wa anNazhairyang selanjutnya diambil alih sebagai pendapat Majelis Hakim dalam memutusperkara ini sebagai berikut:Lag) GIS LI ada Legals) (6.9) Glituds Qa jbo 141Artinya: Apabila terjadi dua mudharat harus diambil mudharat yang lebihringan.Menimbang, bahwa Majelis Hakim perlu mengambil alin pendapat Dr.Musthafa As Sibai dalam Kitab Al Marah bainal Figh wal Qanun halaman 100sebagai berikut :Anh Gl we Ge alld Lae EI Gilly Glas ae aia Asa 5 5il shall

oliEl all Nae Gilul GSs Lege y Qyatablile Gu Elotal Cd AY s agS sly YMCal Cans leds Gn Aang 5 AE Shall ce Go) gk ye Ald Lgl gl GIS plaJ) SY!

Musthafa As Sibai, halaman 100 yang berbunyi :ct Ys eS ghey VY) Aa gh all pe ye alld Lola 1 pills GLEAN ae adiaty Ae g ll shall oldAang jl Aa Shall ett GF pull (yo Ail Leal gh GIS ybed g1 jill Nae Glad OG Lage y Queelile Gu gLeiaSNM y 445 Labll dane apy atl!

PA.Utj.ketentuan Pasal 105 huruf (a) Instruksi Presiden Republik Indonesia Tahun1991 Tentang Kompilasi Hukum Islam menyatakan bahwa pemeliharaananak yang belum mumayyiz atau belum berusia 12 tahun adalah hak ibunya,dan menurut keterangan kedua saksi kondisi anak tersebut sehat dan baikdalam asuhan Penggugat, oleh karenanya berdasarkan pertimbanganpertimbangan tersebut di atas, dan hanya semata demi kemaslahatan sertauntuk mengedepankan prinsip kepentingan terbaik bagi anak (the bestinterests of the child shall

Jamal Ponentino, lahir tanggal5 Juni 2010, sementara dengan perceraian ini antara Penggugat danTergugat tidak mungkin lagi akan hidup bersama dalam satu atap sebagaisuami istri untuk mengasuh anak a quo, maka demi kemaslahatan anak danuntuk mengedepankan prinsip kepentingan terbaik bagi anak (the bestinterests of the child shall be a primary consideration) sebagaimana prinsipuniversal tentang perlindungan anak menurut ketentuan Pasal 3 KonvensiHakhak Anak PBB Tahun 1989 (Convention on the Rights

ycalCOE VILE Sadll gh gAll Cpe Shall (gle Lats) ol alas Y oll) LY! Elst ce 53alga Axa GUA Les sl) GIS 9 co HN Cal sic! of Amo Sl Ata call!

Membebankan kepada Penggugat untuk membayar biayaperkara ini sebesar Rp. 286.000, (dua ratus delapanpulth Shall Eibe. Eukiah) oooDemikian putusan ini dijatuhkan berdasarkan musyawarahMajelis Hakim pada hari Selasa tanggal 01 Juni 2010 Masehibertepatan dengan tanggal 18 Jumadil Tsaniyah 1431 olehkami Drs. Unang Nur Iskandar, SH. sebagai Hakim KetuaMajelis,Drs. Asnawi, SH. dan Drs.

B00495 tanggal 30 September 2015 yang berbunyi sebagai berikut:Forfeiture : If the customersattemps to cancel the Sateor anypart thereof or shall commit any other anticipatory breach or fails to acceptdelivery wthin 2 months after the original delivery date, paidXTRA Design whether as deposit, advance money or otherwse mayat the option XTRA Desjgn and without prejudice to any otherremediesDesign be forfeited to XTRA Design by way of liquidated damagesand XTRA Design shall be entided to sell or othermse

Danmenurut Dr.Mushtofa Husni As Sibaai dalam kitabnya AlMarah Bainal Fighiwal Qonun halaman 100, dan kemudian diambil alih oleh Majelis Hakim sebagaipertimbangannya sendiri sebagai berikut :UG gl GUS Spal G1 5a Veta Co Lead GS Lage 9 Cynta Like Gas Elala nd ud VyCoad dl Sad Que 95 Op We ous Ape gl AB Shall gi Go) Gl) Ge Aig ld Ugoy) tis Vig Aig plabl dns da 45 Lal SAI It Legis tally JSArtinya : Dan tidak baik mengumpulkan dua orang suami isteri yangkeduannya saling bertengkar, apapun sebabnya pertengkaran

;This Note shall not be validly issued unless manuallyauthenticated by the Placement Agent and the Trustee(Trust Agent under Indonesian law);Authenticated by Placement AgentAuthenticated by; Trustee ;(Stempd PT Andalan Artha Advisindo, signed stempel PTBank Niaga, signed) ;Name : SUSANTO HADI; Name : BAMBANG WITJAKSONO;Title : Director; Title : Director;Without recourse, warranty or liability and forauthentication purposes only;Yang terjemahan bebasnya adalah sebagai berikut:Surat Sanggup Atas Bawa

Mubarak Nahdi,Ak.; Director;is Note shall not be validly issued unless manuallyauthenticated by the Placement Agent and the Trustee(Trust Agent under Indonesian Law);Authenticared by Authenticated by;Placement Agent Trustee;(stempel PT. Andalan Artha Advisindo, signed) (stempel PTBank Niaga, signed)Name : SUSANTO HADI; Name : BAMBANG WITJAKSONO;Title : Director; Title : Director;Without recourse, warranty or liability and forauthentication purposes only.

Mubarak Nahdi,Ak.; Director;This Note shall not be validly issued unless manuallyauthenticated by thePlacement Agent and the Trustee (Trust Agent underIndonesian Law);Authentiated by Authenticated by;Placement Agent Trustee;(stempel PTI Andalan Artha Advisindo, signed) (stempel PTBank Niaga, signed);Name : SUSANTO KADI; Name : BAMBANG WITJAKSONO;Title : Director; Title : Director;Without recourse, warranty or liability and forauthentication purposes only yang terjemahan bebasnyaadalah sebagai berikut

BankNiaga yang ditandatangani oleh "Bambang Witjaksono"selaku Direktursebagaimana terlihat jelas dalam kutipan di bawah ini"This Note shall not be validly issued unless' manuallyauthenticated by thePlaement Agent and the Trustee (Trust Agent underIndonesian Law);Authenticeted by; Authenticated by;Placement Agent; Trustee;(stempel PT.

Andalan Artha Advisindo yangditandatangani oleh Susanto Hadi, selaku Direktur,sebagaimana dikutip di bawah ini"This Note shall not be validly issued unless manuallyauthenticated bythe Placsment Agent and the Trustee (Trust Agent underIndonesian Law);Authenticated by; Authenticated by;Placement Agent; Trustee;(stempel PT. Andalan Artha Advisindo, signed) (stempelPT.

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

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 yearsor is paid in connection with the sale on credit of any industrial,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.Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal26 berupa bunga pinjaman sebesar Rp19.620.300.000,00 karena padasaat pemeriksaan diketahui berdasarkan hasil pertukaran informasidengan pihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance,B.V. adalah bukan Beneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemptionfrom, or a reduction of tax shall not apply if more than 50 percent of such income is used to satisfy claims by such persons(including interest, royalties, development, advertising, initialand travel expenses, and depreciation of any kind of businessassets including those on immaterial goods and processes) ,Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh

228202 eeeneeeem neers nessSubsidair:Mohon putusan yang seadiladilnya;Bahwa pada hari sidang yang telah ditetapbkan Pemohon hadir sendiri dipersidangan, sedangkan Termohon tidak pernah hadir di persidangan dan tidakpula menyuruh orang lain sebagai wakil/kuasanya, meskipun telah dipanggilsecara resmi dan patut oleh Jurusita Pengganti Pengadilan Agama Rahasebanyak dua kali, masingmasing tanggal 27 Nopember 2014 dan tanggal 04Desember 2014 dan ternyata ketidak hadiranya tersebut tanpa alasan hukumeli) Shall

.; in Dutch besloten vennootschap met beperkteaansprakelijkheid (BV)"), are always registered shares (art. 2:175 BW).In principle, the general rules on patrimonial law (including the general law onpledge) apply to the establishment of a pledge on bearer shares (in particular art.3:98 BW, arts. 3:236 and 237 BW), but there are some particulars to which shall comeback later.A different arrangement applies to the establishment of a pledge on registeredshares.

The establishment ofPenjelasan Hukum tentang Eksekusi Gadai Saham 23 Isitok.indd 23 42/13/2010 11:19:94 PM the pledge shall (ipso iure) also have effect as against the company (art. 2:86a para. 1,first sentence BW and art. 2:196a para. 1, first sentence BW). However, shareholdersrights such as voting can only be invoked by the pledgee after acknowledgementby or service to the company.

The provisions of the articles ofassociation in respect of the disposal and transfer of shares apply to the disposal andtransfer of shares by the pledgee or the transmission of shares to the pledgee, provided that the pledgee shall exercise all the rights conferred upon the shareholderin respect of disposal and transfer and shall perform the obligations of the latter inrespect thereof (art. 2:89 para. 5 BW).

Suchrestrictions on transfer must provide that the shareholder shall require the approvalof a transfer by a corporate body of the company, designated by the articles, for thesame to be valid (art. 2:195 para. 4 BW with a nuance in art. 2:195 para. 5 BW; see alsoart. 2:195 paras. 69 BW and art. 2:195a195b BW).

Article 2:198 para. 5 BW providesthat art. 2:195 BW and the provisions of the articles of association in respect of thedisposal and transfer of shares shall apply to the disposal and transfer of shares bya pledgee or to the transmission of shares to a pledgee, provided that the pledgeeshall exercise all the rights conferred upon the shareholder in respect of disposal andtransfer and shall perform the obligations of the latter in respect thereof.

Dengandemikian menurut Pemohon Peninjauan Kembali (Semula PemohonBanding) tidak ada kewajiban pemotongan dan penyetoran PPh Pasal26 atas bunga pinjaman pada tahun 2002.Selanjutnya Protokol Perjanjian Penghindaran Pajak BergandaIndonesia Malaysia mengatur:"In the event of there being a dispute in the interpretation and theapplication of this Agreement, the English text shall prevail"Halaman 9 dari 16 halaman.

Sehingga Pemohon Peninjauan Kembali tidak meminta AustralEnterprises Berhad untuk menyerahkan asli Surat Keterangan Domisili(Certificate of Domicile) karena atas bunga pinjaman tersebut barudiakui tetapi belum dibayarkan.Bahwa Surat Keterangan Domisili baru dibuat dan diserahkan olehAustral Enterprises Berhad (sekarang berganti nama menjadi SimeDarby Austral Holdings Berhad) pada saat dilakukan pembayaranbunga pinjaman.Bahwa berdasarkan Pasal 1 Tax Treaty Indonesia Malaysia:This Agreement shall apply

broker in order to develop and promote its business and TheSecond Party is willing to furnish The First Party with such service;Halaman 5 dari 43 halaman Putusan Nomor 231/B/PK/PJK/20162) 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

, when requested by The First Party, renderfollowing services:a) To obtain offers of bids of The First Party to customers orsuppliers, andb) To convey offers or bids of The First Party to costumers orsuppliers, andc) To render any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts of TheFirst Party;In 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 Party under this agreement, brokerage calculated iniaccordance with rates stipulated in the schedule A attached here towhich is an integral part of this agreement;3. bahwa

Bahwa berdasarkan article empat puluh tiga EU VAT Directivetentang General Rules Place of Supply of Service dinyatakanbahwa the place of supply of service shall be deemed to be theplace where the supplier has established his business or has afixed establishment from which the service is supplied, or, in theabsence of such a place of business or fixed establishment, theplace where he has his permanent address of usually resides;Halaman 24 dari 43 halaman Putusan Nomor 231/B/PK/PJK/20163. 25.Bahwa

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;3.

Notwthstanding the provisions of paragraph 2, interest arising inone of the two States shall be taxable only in the other State to theextent that such interest is derived by:(i) the Government of the other State, including politicalsubdivisions and local authorities thereof; or(ii) the Central Bank of the other State; or(ili) a financial institution omed or controlled by the Government ofthe other State, including political subdivisions and localauthorities thereof; or(iv) any resident of the other

Notwthstanding 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 yearsHalaman 19 dari 40 halaman. Putusan Nomor 218/B/PK/PJK/2014or is paid in connection wth the sale on credit of any industrial,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;5.

Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemptionfrom, or a reduction of tax shall not apply if more than 50 percent of such income is used to satisfy claims by such persons(including interest, royalties, development, advertising, initialand travel expenses, and depreciation of any kind of businessassets including those on immaterial goods and processes),8.2.

Indonesia adalah sebagai berikut :Dalam Konvensi ini, istilan upah berarti imbalan atau penghasilan,bagaimanapun ditentukan atau dihitung, bisa dirupakan dalam bentukuang dan ditetapkan oleh kesepakatan bersama atau oleh undangundang atau peraturan nasional, yang harus dibayarkan denganberdasarkan kontrak kerja tertulis atau tidak tertulis oleh pengusahakepada pekerja untuk pekerjaan yang dilakukan atau akan dilakukanatau untuk jasa yang diberikan atau yang akan diberikan;Pasal 5 Konvensi Jenewa;Wages shall

Nomor 696 K/Pdt.SusPHI/2016Pasal 8 Konvensi Jenewa;(1) Deductions from wages shall be permitted only under conditionsand to the extent prescribed by national laws or regulations or fixedby collective agreement or arbitration award;(2) Workers shall be informed, in the manner deemed mostappropriate by the competent authority, of the conditions underwhich and the extent to which such deductions may be made.Terjemahan bebas dalam bahasa Indonesia adalah sebagai berikut :(1) Pengurangan upah harus diperbolehkan

nasional atau ditetapbkan oleh kesepakatan bersamaatau putusan Arbitrase;(2) Pekerja harus diberitahu, dengan cara yang dianggap paling tepatoleh otoritas berwenang, mengenai kondisi dan tingkatpemotongan tersebut dapat dilakukan;Pasal 9 Konvensi Jenewa;Any deduction from wages with a view to ensuring a direct or indirectpayment for the purpose of obtaining or retaining employment, made bya worker to an employer or his representative or to any intermediary(such as a labour contractor or recruiter), shall

Nomor 696 K/Pdt.SusPHI/2016De.(2) Upah harus dilindungi dari pemotongan atau penyerahan hinggatingkat yang dipandang perlu untuk kebutuhan hidup pekerja dankeluarganya;Pasal 12 Konvensi Jenewa(1) Wages shall be paid regularly.

Except where other appropriatearrangements exist which ensure the payment of wages at regularintervals, the intervals for the payment of wages shall beprescribed by national laws or regulations or fixed by collectiveagreement or arbitration award;(2) Upon the termination of a contract of employment, a finalsettlement of all wages due shall be effected in accordance withnational laws or regulations, collective agreement or arbitrationaward or, in the absence of any applicable law, regulation,agreement

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

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

Ltd (the "Charterers") of each and every obligation ofhalaman 3 dari 25 lembar Putusan No.439/Pdt.G/201 1/PN.Jkt.Sel.the Charterers of whatsoever nature under or in connection with the abovereferenced charterpatty (the "Charterparty") and should any breach thereof occur,we hereby undertake to indemnify you immediately upon demand without deductionfor all losses, expenses and liabilities of whatsoever nature that you may suffer orincur by reason of that breach.Our liability under this guarantee shall

Further, ourobligation hereunder is unlimited and shall not be affected by any insolvency(including without limitation, winding up, administration, receivership oradministrative receivership), amalgamation, reconstruction, change of name,ownership, control or status of, or any legal limitation relating to, by or of theCharterers or any other person, and we shall not be discharged or released from ourobligations hereunder by any arrangement or agreement made between you and theCharterers or a receiver