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Register : 23-06-2011 — Putus : 18-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.43312/PP/M.X/16/2013
Tanggal 18 Februari 2013 — Pemohon Banding dan Terbanding
10728
  • 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 Republicof Indonesia, 2.2Offshore Business Operations Advice.
    When reasonably requested by PTSC,MMC shall provide advice and consultations to PTSC..... 2.2.glegal matters, such as contract drafting and review, advice and assistance withdefending and prosecuting and settling and compromising any litigation or claims ofliability.bahwa berdasarkan uraian klausal tersebut diatas, MMC memberikan dukungan pemberianjasa bantuan operasional dan teknis, khususnya yang berkaitan dengan jasa bantuanhukum/ legal kepada PT. XXX.
    XXX dengan MMC section4 yaitu:"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 MMCpursuant to this agreement.bahwa berdasarkan uraian klausal tersebut diatas, MMC menagih kepada PT. XXXuntuk melakukan reimbursement atas jasa legal tersebut;bahwa oleh karena penagihan oleh MMC ini telah sesuai dengan perjanjian, makaPT.
Register : 17-12-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56130/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
14123
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The ASEANChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp)For The Rules Of Origin Of The ASEANChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The ASEANChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and
Register : 21-07-2017 — Putus : 29-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1466 B/PK/PJK/2017
Tanggal 29 Agustus 2017 — DIREKTUR JENDERAL PAJAK VS BUT. ENSCO BOLLAND BV;
6243 Berkekuatan Hukum Tetap
  • DCU 0081,Clause 14 Exhibit e page 11)Costs for additional materials, equipment and personnel notcovered by the rates as given in Exhibit E parts 8, 9, to and 15and Exhibit J under this Contract shall be paid for asreimbursable costs with the prior written authorization ofCompany.
    Company will request Contractor to obtain at leastthree (3) competitively bid quotations and submit these forCOMPANY 's review and approval prior to any work orders orpurchase orders are placed;Any such reimbursable equipment or materials or servicessupplied by CONTRACTOR at COMPANY request shall be deemedCOMPANY's items or services; 2. Pearloil (Salawati) Ltd.(Contract No.
    DCU001/POWSL/DA/IV/07, Clause 4Third party services, provided by Contractor at the specific request ofCompany, shall be reimbursed at Contractor's actual netdocumented invoice costs. 3. ConocophillipsIndonesia Inc. Ltd.
    The followingschedule of taxable handling charges as apercentage of total cost as verified by Third Partyinvoices will apply to materials, equipment andpersonnel upon written request by COMPANY.Handling charges will be applied per order andreguirements shall be combined in so far aspossible:Halaman 26 dari 38 halaman.
    Thefollowing handling charges shall becalculated on the total value of eachprocurement instruction: Cost ofHandling Procurement ChargeUp to US$20,000 (inclusive) 5%In Excess of US$20,000 3%4. Kontrak Drilling antara Pemohon Banding denganPearloil (Salawati) Ltd. Nomor 001/POWSL/DA/IV/07, menyebutkan:Exhibit "D" Compensation Halaman 2.5.
Register : 13-10-2014 — Putus : 02-04-2015 — Upload : 18-08-2015
Putusan PN JAKARTA UTARA Nomor 413/Pdt.G/2014/PN.JKT.UTR.
Tanggal 2 April 2015 —
12758
  • immediately terminate, anda The Franchisee shall immediately cease to operator the Outlets underthe System .....2 The Franchisee shall immediately and permanently cease to use, in anymanner whatsoever, any trade secrets, confidential methds, procedures,and techniques associated with the System in the Territory or elsewhere ...
    be governed and construed in all respects inaccordance with Singapore law and the parties irrevocably agreethat the courts of Singapore shall have exclusivejurisdiction in respect of any dispute, suit, action or proceedings(including applications for injunctive or other temporary reliefs )which may arise out of or in connection with this Agreement(Proceedings).
    CHARLES MAHENDRAN, mengingatdasar dan alasan sebagai berikut :1 Berdasarkan ketentuan Pasal 40 ayat (1) danayat (2) Perjanjian Waralaba maka:(1) All notices which are required to be given under thisAgreement shall be in writing and shall be sent to theaddress of the recipient set out on the front page of thisAgreement or such other address as the recipient maydesignate by notice given in accordance with this clause 40.Any such notice may be delivered personally or by prepaidletter, facsimile or electronic
    Putusan Nomor 413/Pdt.G/2014/PN Jkt.Utr(d) by electronic mail transmission twenty four (24) hoursafter transmission if sent to the correct electronic mailaddress.(2) All notices sent pursuant to clause 40(1) shall be attention tothe following designated personnel:Franchisor Franchise ManagerFranchisee Mr.
    be governed and construed in all respects inaccordance with Singapore law and the parties irrevocably agree thatthe courts of Singapore shall have exclusive jurisdiction in respect ofany dispute, suit, action or proceedings (including applications forinjunctive or other temporary reliefs) which may arise out of or inconnection with this Agreement (Proceedings).
Putus : 14-06-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 942/B/PK/PJK/2017
Tanggal 14 Juni 2017 — DIREKTUR JENDERAL BEA DAN CUKAI vs PT SURYA TOTO INDONESIA, Tbk
4429 Berkekuatan Hukum Tetap
  • atauperaturan perundangundangan sebagaimana tersebut di atas.1.2Bahwa Majelis Hakim Pengadilan Pajak~ keliru) dalammempertimbangkan kesalahan tidak mencontreng kolom 13 ThirdCountry Invoicing pada Form E a quo termasuk dalam kategorikesalahan kecil yang dapat diabaikan.1.3 Ketentuan mengenai Third Country / Party Invoicing secara spesifikdimuat dalam Rule 23 Annex 04 Origin Certification Procedure(OCP) ACFTA yang disahkan dengan Perpres 37/2011 sebagaiberikut:The Customs Authority of the importing Party shall
    The third party invoice number should be indicated in Box10 of the Certificate of Origin (Form E), the exporter and consigneemust be located in the Parties and the copy of the third party invoiceshall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.1.4Berdasarkan Rule 7 huruf (a) Annex 04 OCP ACFTA yangdisahkan dengan Perpres 37/2011 menyatakan sebagai berikut:Rule 7The Issuing Authorities shall, to the best of their competence andability
    Putusan Nomor 942/B/PK/PJK/2017THIRD PARTY INVOICING: In cases where invoices are issued bya third country, the Third Party Invoicing in Box 13 shall be ticked(V). The invoice number shall be indicated in Box 10.
    Putusan Nomor 942/B/PK/PJK/2017(e) Multiple items declared on the same Certificate of Origin (FormE) shall be allowed subject to the domestic laws, regulationsand administrative rules of the importing Party provided eachitem must quality separately in its own right.2.4 Berdasarkan Annex 06 OCP ACFTA Overleaf Note butir 4,menyatakan sebagai berikut:EACH ARTICLE MUST QUALIFY: It should be noted that all thegoods in a consignment must qualify separately in their own right.This is of particular relevance
    Name of manufacturer andany trade mark shall also be specified.2.6 Bahwa pada faktanya, sesuai hasil penelitian terhadap SKA Form Eyang memberikan tarif preferensi pada 3 (tiga) PIB nomor: 395475tgl. 28/09/2012, 422465 tgl. 17/10/2012, dan 465606 igl.19/09/2012 telah ditemukan ketidaksesuaian antara Form Edengan ketentuan OCP ACFTA, sebagai berikut: No.
Putus : 08-11-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1829 B/PK/PJK/2017
Tanggal 8 Nopember 2017 — BUT. CNOOC SES, LTD VS DIREKTUR JENDERAL PAJAK
243190 Berkekuatan Hukum Tetap
  • Hal inikarena PSC telah berlaku terlebih dahulu daripada Tax Treaty IndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnya jangka waktukontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The Contractor shall severally pay to thegovernment the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.
    Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The Contractor shall severally pay to the Government of the Republic ofIndonesia the Income Tax including the final tax on profits after taxdeduction imposed on it pursuant to the Indonesian Income Tax Law andits implementing regulations.
    This Contract shall come into effect on the Effective Date.Terjemahannya dalam Bahasa Indonesia adalah:4.1. Kontrak ini akan berlaku pada Tanggal Efektif.(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Section .2. angka 2.8 PSC:Halaman 49 dari 67 halaman Putusan Nomor 1829/B/PK/PJK/201721.2.8.
    Berikut adalah kutipan butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless
    Periodically, PERTAMINA and CONTRACTOR shall meet to discussthe conduct of the Petroleum Operations envisaged under thisContract and will make every effort to settle amicably any problemarising therefrom.1.2. Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....
Putus : 08-11-2017 — Upload : 29-08-2018
Putusan MAHKAMAH AGUNG Nomor 1830 B/PK/PJK/2017
Tanggal 8 Nopember 2017 — BUT CNOOC SES Ltd vs DIREKTUR JENDERAL PAJAK;
7448 Berkekuatan Hukum Tetap
  • Hal inikarena PSC telah berlaku terlebin dahulu daripada Tax TreatyIndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnyajangka waktu kontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The Contractor shall severally pay to thegovernment the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.
    Contractor shall comply with the requirements ofthe tax law in particular with respect to filling of returns, assessment of taxand keeping and showing of books and records;Halaman 34 dari 70 halaman.
    Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The Contractor shall severally pay to the Government of the Republic ofIndonesia the Income Tax including the final tax on profits after taxdeduction imposed on it pursuant to the Indonesian Income Tax Law andits implementing regulations.
    Berikut adalah kutipan butir 5 Protoco/ Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless
    Periodically, PERTAMINA and CONTRACTOR shall meet to discussthe conduct of the Petroleum Operations envisaged under thisContract and will make every effort to settle amicably any problemarising therefrom.1.2. Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....
Putus : 19-10-2017 — Upload : 14-03-2018
Putusan MAHKAMAH AGUNG Nomor 1460 K/Pdt/2017
Tanggal 19 Oktober 2017 — PT. IGAS UTAMA VS PT. MAJUKO UTAMA INDONESIA, dk
300207 Berkekuatan Hukum Tetap
  • The conclusion/decree of BANI shall be final and become bindingto both parties.(terjemahan bebas:1. Perjanjian ini dibuat dan tunduk pada hukum yang berlaku diRepublik Indonesia.2. Para Pihak setuju untuk menyelesaikan perselisihan yang timbuldari perjanjian ini dengan dengan itikad baik secara musyawarah.3.
    Saidarbitration shall take place in Jakarta. Any Party may commencearbitration by the giving of written notice of commencement ofarbitration to the other Party. Arbitration shall be conducted inEnglish by a panel of 3 (Three) arbitrators appointed in accordancewith the Rules. Awards rendered in any arbitration hereunder shallbe final and conclusive and judgement thereon may be entered intoany court having jurisdiction for enforcement of the results of anyarbitration.
    Said arbitration shall takeplace in Jakarta. Any Party may commence arbitration by giving ofwritten notice of commencement of arbitration to the other Party.Arbitration shall be conducted in English by a panel of 3 (three)arbitrations appointed in accordance with the Rules. Awardsrendered in any arbitration hereunder shall be final and conclusiveHalaman 28 dari 68 hal. Put.
    The arbitration shall be held in Jakarta, Indonesia:Hal ini secara tegas menentukan ICC yang akan menyelesaikanperselisihan paham yang timbul karena Agreement ini sesuaiperaturanperaturan yang berlaku bagi ICC;Dengan demikian para pihak dengan tegastegas telahmenentukan ICC sebagai badan arbitrase untuk menyelesaikanperselisihan faham (disputes) yang timbul berdasarkan agreement;44.
    For that purpose, an arbitration clause that forms part of acontract shall be treated as an agreement independent of the other termsof the contract. A decision by the arbitral tribunal that the contract is nulland void shall not entail ipso jure the invalidity of the arbitration clause;Halaman 43 dari 68 hal. Put.
Putus : 07-09-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1513 B/PK/PJK/2017
Tanggal 7 September 2017 — PT NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK
18661 Berkekuatan Hukum Tetap
  • Failureto be present and/or represented at any weighing, sampling,sample preparation and moisture determination shall be deemed tobe a waiver of the right only in such instance.10.2. Sample Lot. A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes. Weighingand sampling shall be done contemporaneously.10.3 Sample Splits.
    Buyer and Sellershall assay in good faith their respective sample splits and theassay results for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold and silverassays shall be made in accordance with fire assaying methods,adjusted for slag losses and cuple absorption. The umpire, whenrequired as contemplated by paragraph 11.2, shall be soinstructed.
    When thedifference between the assay results of the parties for copper, goldand silver is within the splitting limits designated below, the exactmean of the assays shall be the settlement assay. In case thevariation between the parties assays exceeds the splitting limitsdesignated below, an umpire shall be selected in rotation from thelist designated below whose assay shall be final, provided it is nothigher or lower than the original assays.
    In case the variation between theparties assays exceeds the splitting limits designated below, anumpire shall be selected in rotation from the list designated inparagraph 11.2 whose assay shall be final, provided it is not higheror lower than the original assays.
    8.5, the parties shall agree to theapplicable splitting limits for such additional impurities.11.4 Cost of Umpires Assay.
Putus : 06-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1587 B/PK/PJK/2017
Tanggal 6 September 2017 — PT. NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK
20471 Berkekuatan Hukum Tetap
  • Provisional payment of ninety (90)percent of the provisional payment value shall be made by Buyerwithin three (3) Business days after the Date of Arrival. At Seller'srequest, Buyer shall make an advance provisional payment toSeller at any time after Concentrates have departed Port ofLoading.
    Failureto be present and/or represented at any weighing, sampling,Halaman 127 dari 163 halaman Putusan Nomor 1587/B/PK/PJK/201 717.sample preparation and moisture determination shall be deemedto be a waiver of the right only in such instance.10.2 Sample Lot. A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes. Weighingand sampling shall be done contemporaneously.10.3 Sample Splits.
    Buyer and Sellershall assay in good faith their respective sample splits and theassay results for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold and silverassays shall be made in accordance with fire assaying methods,adjusted for slag losses and cuple absorption. The umpire, whenrequired as contemplated by paragraph 11.2, shall be soinstructed.
    In case thevariation between the parties assays exceeds the splitting limitsdesignated below, an umpire shall be selected in rotation from thelist designated below whose assay shall be final, provided it is nothigher or lower than the original assays.
    8.5, the parties shall agree to theapplicable splitting limits for such additional impurities.11.4 Cost of Umpires Assay.
Register : 17-07-2023 — Putus : 04-09-2023 — Upload : 07-11-2023
Putusan PN BEKASI Nomor 280/Pid.B/2023/PN Bks
Tanggal 4 September 2023 — Penuntut Umum:
NI MADE WARDANI,SH
Terdakwa:
YOGI ADRIANTO Als. YOGI
130
  • 1 (satu) buah Shall warna hitam.

Dikembalikan kepada saksi korban Ari Saputra;

6. Membebankan kepada Terdakwa tersebut membayar biaya perkara masing masing sejumlah Rp. 5.000,- (Lima ribu rupiah);

Register : 02-01-2012 — Putus : 21-11-2013 — Upload : 11-11-2015
Putusan PN JAKARTA BARAT Nomor 515/Pdt.G/2012/PN.JKT.BAR.
Tanggal 21 Nopember 2013 —
339412
  • be referred to and finally resolved andsettled by arbitration in Jakarta, Indonesia under theadministrative and procedural Rul of Arbitration of BadanArbitrase Nasional Indonesia ( BANI ) The Arbitration will beconducted by arbitration tribunal consisting of 3 ( three ) membersHal 23 dari 55 hal PUT No: 515/Pdt.G/2012/PN.JKT.BAR.wich will be appointed in accordance with said rule.The languageof the arbitration shall be English.
    The decision of the arbitrationtribunal shall be final and binding upon the parties.
    To the extentthat Law No.30 of 1999 date 12 August 1999 concerning Arbitrationand Alternative Dispute Resolution ( Indonesian Arbitrtion Law )applies to the Arbitration conducted under this Agreement,thefollowing provisions shall apply : (i) with respect to theimplementation of Article 56 section ( 1 ) of The IndonesianArbitration Law, the parties expressly agree that the arbitrationtribunal shall be solely bound by strict rules of law in making theirdecision and may not render an award based on
    aquitableprinciple ( ex aequo et bono ) and/or other considerations ; ( ii )the parties agree to waive Article 48 section ( 1 ) and 73 paragraph( b ) of the Indonesian Arbitration Law, so that the mandate of thearbitration tribunal duly appointed shall remain in effect until afinal arbitral award has been rendered .The Lender and theBorrower expressly agree to waive any provisions of applicablelaw that would have the effect of allowing an appeal against thedecision of the Arbitration tribunal, so
    Forthat purpose, an arbitration clause that forms part of acontract shall he treated as an agreement independent of the atherraseterms of the contract.
Register : 20-12-2011 — Putus : 28-12-2012 — Upload : 21-12-2013
Putusan MAHKAMAH AGUNG Nomor 806 B/PK/PJK/2011
Tanggal 28 Desember 2012 — DIRJEN PAJAK VS PT. LEIGHTON CONTRACTORS INDONESIA;
5543 Berkekuatan Hukum Tetap
  • preclude thatContracting State from determining the profits to be taxed by such anapportionment as may be customary; the method of apportionment adoptedshall, however, be such that the result shall be in accordance with theprinciples laid down in this Article";Pasal 12 ayat (3) dan (4): "3.
    The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State,carries on business in the other Contracting State in which the royaltiesarise, through a permanent establishment situated therein, or performs inthat other State independent personal services from a fixed base situatedtherein, and the right or property in respect of which the royalties are paidis effectively connected wth such permanent establishment
    In such case, the provisions of Article 7 or Article 14 of thisAgreement, as the case may be, shall apply *6. Bahwa dalam ketentuan Tax Treaty/Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Australia disebutkan sebagai berikut:Pasal 12 ayat (3) dan (4):3.
    The provisions of paragraph 2 shall not apply if the person beneficiallyentitled to the royalties, being a resident of one of the Contracting States,carries on business in the other Contracting State, in which the royaltiesarise, through a permanent establishment situated in that other State, orperforms in that other State independent personal services from a fixedbase situated in that other State, and the property or right in respect ofwhich the royalties are paid is effectively connected with that
    In that case, the provisions of Article 7 or 14,as the case may be, shall apply *Bahwa berdasarkan ketentuan dalam UndangUndang Nomor 14 Tahun2002 tentang Pengadilan Pajak, disebutkan sebagai berikutPasal 69 ayat (1)"Alat bukti dapat berupa:a. surat atau tulisan;b. keterangan ahli;c. keterangan para saksi;d. pengakuan para pihak; dan/ataue. pengetahuan Hakim"Pasal 70 huruf d:"Suratsurat lain atau tulisan yang tidak termasuk huruf a, hurufb, dan hurufc yang ada kaitannya dengan banding atau Gugatan
Register : 20-12-2011 — Putus : 28-12-2012 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 809 B/PK/PJK/2011
Tanggal 28 Desember 2012 — DIRJEN PAJAK VS PT. LEIGHTON CONTRACTORS INDONESIA;
5925 Berkekuatan Hukum Tetap
  • Bahwa Pasal 7 ayat (4), Pasal 12 ayat (3) dan ayat (4) Perjanjian PenghindaranPajak Berganda (P3B) atau Tax Treaty antara Pemerintah Indonesia dan Inggris,menyatakan:Pasal 7 ayat 4:Insofar as it has been customary in a Contracting State, according to its law, todetermine the profits to be attributed to a permanent establishment on the basis ofan apportionment of the total profit of the enterprise to its various parts, nothingin paragraph 2 of this Article shall preclude that Contracting State fromdetermining
    the profits to be taxed by such an apportionment as may becustomary; the method of apportionment adopted shall, however, be such that theresult shall be in accordance with the principles laid down in this Article"Pasal 12 ayat (3)The term royalties as used in this Article comprises.a Payments of any kind received as a consideration for the use of, or the right touse, any copyright of leterary, artistic or scientific work, includingcinematograph films, and films or tapes for radio or television broadcasting
    Putusan Nomor 809/B/PK/PJK/2011.1010b payments of any kind received as a consideration for the use of, or the right touse, any industrial, commercial or scientific equipment".Pasal 12 ayat (4)The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carrieson business in the other Contracting State in which the royalties arise, through apermanent establishment situated therein, or performs in that other Stateindependent
    In such case, the provisions of Article7 or Article 14 of this Agreement, as the case maybe, shall apply;"9 Bahwa berdasarkan peraturan perundangundangan perpajakan yang berlaku danberdasarkan hasil pemeriksaan sengketa banding di Pengadilan Pajaksebagaimana yang telah dituangkan dalam Putusan Pengadilan Pajak Nomor :Put.24919/PP/M.XIII/16/2010 tanggal 27 Juli 2010 serta berdasarkan penelitianatas dokumendokumen milik Termohon Peninjauan Kembali (semula PemohonBanding) dan faktafakta yang telah dapat
Register : 04-11-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56129/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
20351
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The ASEANChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp)For The Rules Of Origin Of The ASEANChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The ASEANChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and
Register : 01-10-2019 — Putus : 19-11-2019 — Upload : 19-12-2019
Putusan PN KOTA TIMIKA KABUPATEN MIMIKA Nomor 142/Pdt.P/2019/PN Tim
Tanggal 19 Nopember 2019 — Pemohon:
PASIFIC AIR HOLDINGS DBA DELTA WING EQUIPMENT LLC
207265
  • The rent payable by LESSEE to LESSOR shall beUSD20,000 (Twenty Thousand United States Dollar) permonth and payable on the First (1") day of each month for theterm of this Agreement, including any extensions thereot....;Terjemahan resmi Pasal 3.1.a. Perjanjian Sewa MSN208B1174 (PKBIAYA SEWA.
    The rent payable by LESSEE to LESSOR shall beUSD20,000 (Twenty Thousand United States Dollar) permonth and payable on the (20") day of each month for the termof this Agreement, including any extensions thereof....;Terjemahan resmi Pasal 3.1.a. Perjanjian Sewa MSN208B1207 (PKBIAYA SEWA. Biaya sewa yang harus dibayar oleh PENYEWAPenetapan Perkara Perdata Nomor 142/Pdt.P/2019/PN.Tim.
    In addition to the rentalabove, LESSEE shall pay LESSOR an additional sum ofUSD95 (Ninety Five United States Dollars) per flight hour andUSD 15 (Fifteen United States Dollars) per cycle as a"Component Reserve Charge, .... The Component ReserveCharge shall be due and payable on the tenth (10th) day ofthe calendar month immediately following the month in whichthe flying of the Aircraft occurred... .;Terjemahan resmi Pasal 3.1.b.Perjanjian Sewa:BIAYA CADANGAN KOMPONEN.
    If LESSEE fails to pay any rent, Component ReserveCharge, if any, or other amount herein provided within ten (10)calendar days from and after the date upon which the same is dueand payable, then LESSEE shall be deemed to be in default....;Terjemahan resmi Pasal 23.1. Perjanjian Sewa:Seluruh ketentuan dalam Pernanjian ini harus dilaksanakan tepatpada waktunya.
    In the case of any default hereunder, LESSOR shall have theright to exercise any one or more of the following remedies: (a) ....;CD) swxerey(c) LESSOR may take possession of the Aircraft withoutdemand or notice, wherever it may be located....Terjemahan resmi Pasal 23.1.c. Perjanjian Sewa:.... Dalam hal suatu cedera janji berdasarkan Perjanjian Sewea ini,PEMBERI SEWA berhak untuk menggunakan salah satu ataubeberapa pemulihan berikut ini:(a)....;(b)....
Putus : 06-12-2019 — Upload : 21-02-2020
Putusan MAHKAMAH AGUNG Nomor 4265/B/PK/Pjk/2019
Tanggal 6 Desember 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
5456 Berkekuatan Hukum Tetap
  • Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    Subject to Neotc 3 to this Chapter (a> The material of the upper shall be taken to be the comstitucmt material hawing the greatestexternal surface area, no count being taken of accessories or reinforcements Such as anklePatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments: (b>) The constituent material of the outer scle shall be taken to be the material having the greatestsurface area in contact with the ground, mo account being taken of accessories or reinforcementssuch
    Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface areca in contact with the ground, no account being taken of accessories or reinforcementssuch
Register : 13-11-2013 — Putus : 03-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put.56853/PP/M.XVIIB/19/2014
Tanggal 3 Nopember 2014 — Pemohon Banding dan Terbanding
15944
  • dilampirkan pada berkas keberatan: Dokumen Nomor Tanggal KeteranganPIB 336427 2682013 Pemasok: SheInternationalForm E Nottanggal 8 AgInvoice/PL 20130725 = 2572013 Suplier: ShanPTSINERG InternationalIB/L TRBPX1360 382013 Shipper: Shar840 InternationalForm E E1331041035882013 Exporter's: S/00001 InternationalInvoice:tanggal 25 Iu 9.10.11.bahwa berdasarkan Attachment A: Revised Operational Certification Procedures forRules of Origin of The ASEANChina Free Trade Area:Rule 2The Certificate of Origin (Form E) shall
    Tarif bea masuk dalam rangka ASEANChina Free Trade Area (ACFTA) ylebih rendah dari tarif bea masuk yang berlaku secara umum, haidiberlakukan terhadap barang impor yang dilengkapi dengan SuKeterangan Asal (Form E) yang telah ditandatangani oleh pejabat berwen:di negaranegara bersangkutan;b. ...dst;bahwa berdasarkan Rules of Origin for the ASEANChina Free Trade Area:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly produor obtained in a Party
    Comprehensive Economic CoOperation Between *Association Of South East Asian Nation And The Peoples Republic Of China (ProtoKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan Keran;Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AngeAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Anne"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 tooriginating and eligible for preferential concessions if they conform to the orirequirements 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 eligiunder 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
Putus : 24-09-2013 — Upload : 27-11-2019
Putusan MAHKAMAH AGUNG Nomor 275 B/PK/PJK/2013
Tanggal 24 September 2013 — DIRJEN PAJAK VS PT. EKAMAS FORTUNA;
7680 Berkekuatan Hukum Tetap
  • 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 of theother State, including political subdivisions and local authoritiesthereof, or(iv) any resident of the other
    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 inHalaman 11 dari 30 halaman. Putusan Nomor 275/B/PK/PJK/2013connection 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.
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55965/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
16231
  • 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 utRule 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