;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calendar Year, of documentary proofin accordance with the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respect to any of suchliabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of production hereunderwithin sixty

Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi Hasil Blok RokanAntara Perusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan Pemohon Banding, dinyatakan sebagai berikut:"PERTAMINA shall:(a) ....(ob) Except with respect to CONTRACTOR's obligation to pay the IncomeTax Including final tax on profits after tax deduction as set forth atsubsection 1.2(r) of this Section IV. assume and discharge otherHalaman 12 dari 48 halaman.

,;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesian fiscal laws thatliability for the above mentioned taxes has been satisfied, except thatwith repect to any of such liabilities which CONTRACTORS may beobliged to pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60

Overhead AllocationGeneral and Administrative cost, other thcm direct charges,allocable to this opration should be determined by a detailedstudy, and the method determined by such study shall beapplied each Year consistenly. The method selected must beapproved by PERTAMINA, and such approval can bereviewedperiodically by PERTAMINA and theCONTRACTOR.

Laws and Regulations, yangantara lain mengatur bahwa:2.1 The laws of the Republis of Indonesia shall apply to this Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall(6) furnish all technical aid, including foreignpersonnel, required for the performance oftheWork Program, payment whereof requires ForeignExchange;(c) furnish such other Funds for the performance ofthe Work Program that required payment inForeign Exchange, including payment to foreignthird parties who perform

For the purposes of claiming preferential tariff treatment, theimporter shall submit to the customs authority of the importingMember State at the time of import, a declaration, a Certificateof Origin (Form D) including supporting documents (i.e.invoices and, when required, the through Bill of Lading issuedin the territory of the exporting Member State) and otherdocuments as required in accordance with the laws andregulations of the importing Member State;2.

In cases when a Certificate of Origin (Form D) is rejected bythe customs authority of the importing Member State, thesubject Certificate of Origin (Form D) shall be markedaccordingly in Box 4 and the original Certificate of Origin (FormD) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days. The issuing authority shallbe duly notified of the grounds for the denial of tariff preference.3.

Berdasarkan Rule 18 OCP ATIGA sebagaiberikut:Halaman 7 dari 68 halaman Putusan Nomor 276/B/PK/PJK/2017The importing Member State may request the issuing authority ofthe exporting Member State to conduct a retroactive check atrandom and/or when it has reasonable doubt as to the authenticityof the document or as to the accuracy of the information regardingthe true origin of the goods in question or of certain parts thereof.Upon such request, the issuing authority of the exporting MemberState shall

conduct a retroactive check on a producer/exporter'scost statement based on the current cost and prices, within a sixmonth timeframe, specified at the date of exportation subject to thefollowing conditions:(a) The request for retroactive check shall be accompanied withthe Certificate of Origin (Form D) concerned and shall specifythe reasons and any additional information suggesting that theparticulars given on the said Certificate of Origin (Form D) maybe inaccurate, unless the retroactive check

of the exporting Member State theresult of determination whether or not the good is originatingshall be completed within one hundred and eighty (180) days.While awaiting the results of the retroactive check, paragraph(c) shall be applied Retroactive checks sebagaimanadisebutkan di atas dilakukan tidak terbatas pada keraguanreceiving authority atas origin criteria yang tercantum dalamHalaman 8 dari 68 halaman Putusan Nomor 276/B/PK/PJK/20176)Form D.

Hal ini juga sejalan dengan Pasal 25 ayat (3) ICC Rulesyang berbunyi:"The award shall be deemed to be made at the place of the arbitration andon the date stated herein."Terjemahan:"Putusan arbitrase dianggap dibuat di tempat arbitrase dilangsungkan danpada tanggal yang dinyatakan dalam putusan arbitrase tersebut."

No. 904 K/Pdt.Sus/2009"Except as provided in this Section, arbitration shall beconducted in Jakarta, in accordance wth the rules ofArbitration of the International Chamber of Commerce."

Pengertian subordinat adalah adabeberapa kewenangankewenangan Pertamina yangmempunyai otoritas penuh di dalam menetapkankontrak kerjasama."2.4.2.9 Bahwa Pasal XVIL2.2 EOR Contract mengatur sebagaiberikut:"No term or provision of this contract, including theagreement of the parties to submit to arbitrationhereunder, shall prevent or limit the government of theRepublic of Indonesia from exercising its inalienablerights."

Bahwa Pasal 25 ayat (8) peraturan arbitraseInternational Chamber of Commerce berbunyisebagai berikut:"The award shall be deemed to be made at the placeof the arbitration and on the date stated herein."Terjemahan:"Putusan arbitrase wajib dianggap dibuat di tempatarbitrase dilaksanakan dan pada tanggal yangdinyatakan dalam putusan arbitrase tersebut."Ketentuan Pasal 25 ayat (3) peraturan arbitraseInternational Chamber of Commerce ini menegaskanHal. 57 dari 93 hal. Put.

Ketentuan tersebut berbunyi:"This Convention shall apply to the recognition andenforcement of arbitral awards made in the territory of aState other than the State where the recognition andenforcement of such awards are sought, and arising outof differences between persons, whether physical orlegal. It shall also apply to arbitral awards not consideredas domestic awards in the State where their recognitionand enforcement are sought."

tarif bea masurangka ASEANAustraliaNew Zealand Free Trade Area (AANZFTA) dan dikenakan pembea masuk berlaku umum (MFN) sebesar 5%;bahwa Surat Uraian Banding Nomor SR493/BC.8/2013 tanggal 26 Juli 2013, antara lain menyatakbahwa Pemohon baru melampirkan Form AANZFTA nomor P23977 tanggal 03 Agustus 2012 pmengajukan permohonan pengembalian bea masuk melalui surat nomor 24/CJIAT/IX/12 taiSeptember 2012.berdasarkan Rule 13 OCP AANZFTA, The following time limits for the presentation of the CertOrigin shall

be observed; The Certificate of Origin shall be valid for a period of 12 month fromof issue and must be summitted to the Customs Authority of the importing party within that perioaPenolakan permohonan pengembalian bea masuk terhadap barang asal Australia dengaiAANZFTA yang diberitahukan dalam PIB 000514 tanggal 05 Juni 2012 sudah sesuai dengan pperundangundangan yang berlaku.bahwa surat Nomor SR587/BC.8/2013 tanggal 21 Oktober 2013, antara lain menyatakan : bahwa yang menjadi dasar hukum atas ketentuan

adalah berlak(MFN = Mostfavourednation), sementara Tarif yang ditetapkan dalam Peraturan Menteri KNomor 166/PMK. 011/2011 tentang Penetapan Tarif Bea Masuk Atas Barang Impor DalamAseanAustraliaNew Zealand Free Trade Area (AANZFTA) adalah Tarif Prefensi yangdengan bersyarat.bahwa syaratsyarat pemberlakuan tarif dalam skema AseanAustraliaNew Zealand Free Tr(AANZFTA), ditetapkan sebagai berikut :a)b)1)Cc)Rule 12 OCP AANZFTA yang menyatakan : For the purpose of claiming preferenitreatment, the importer shall

And The Peoples RepublicOf China, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalam RevisedOperational Certification Procedures (OCP) For The Rules Of Origin Of The AseanChina Free TradeArea;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (OCP) For The Rules OfOrigin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall

Certificate of Origin (Form E), and signed bythe 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 supporting documentaryevidence submitted;d) 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

yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa" sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall

be deemed to be the placewhere the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

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 7(a)(b)(c)(d)(e)dinyatakan 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 wth 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

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall not exceed10 per cent of the gross amountof the interest.3.

Notwthstanding the provisions of paragraph 2, interest arising in one of thetwo States shall be taxable only in the other State to the extent that suchinterest is derived by:(i) the Government of the other State, including political subdivisions andlocal 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 authorities thereof;or(iv) any resident of the other

Notwthstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident of the other State and if the interest is paid onaloan made for a period of more than 2 years or is paid in connection wththe sale on credit of any industnal, commercial or scientific equipment.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (Ssemula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp.19.395.600.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi dengan pihakotoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V. adalah bukanBeneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes) *;Dalam buku berjudul "Beneficial Ownership of Royalties in Bilateral TaxTreaties" yang ditulis oleh

This Contract is subject to the laws of England;The provisions of the United Nations Convention of Contract for theInternational Sale of Goods (the Vienna Convention) shall not be appliedto this Contract;13.2. Any dispute arising in the execution or performance of thisContract shall be settled through amicable consultations between bothparties. In case no agreement can be reached through consultation, saidHalaman 10 dari 22 hal. Put.

Nomor 877 K/Pdt/2016dispute shall be referred to London Court of International Arbitration forarbitration in London by three arbitrators under the Rules of said Court.The Judgment of said Court shall be final and binding on both parties.The proceedings of the Arbitration shall be carried out in the Englishlanguage",9. Kami juga mengutip terjemahan bahasa Indonesia resmi dan tersumpahdari Pasal 13 Perjanjian tersebut di atas sebagai berikut:13.1.

be denominated and paid in euro and shall be exclusive ofvat and all other taxes. in the event that vat and/or any other taxshall be due in respect of such fees, such taxes shall be added tothe invoice therefore at the applicable rate, tetapi dari dokumenyang diberikan pada saat keberatan masih belum ada kejelasanmengenai pihak yang menanggung pajak;d.

Putusan Nomor 966/B/PK/PJK/2017Fis7.3.7.4,7DPPh yang menjadi dalil alasan bandingnya dengan perincianmasingmasing objek PPh sehingga tidak dapat diketahuikebenaran adanya pajakpajak yang dibayar untuk masingmasing objek pajak.Bahwa berdasarkan buktibukti berupa Service Agreementdinyatakan all fees (annual fee, it fees and the fees foradditional services) shall be denominated and paid in euro andshall be exclusive of vat and all other taxes. in the event that vatand/ or any other tax shall be due

in respect of such fees, suchtaxes shall be added to the invoice therefore at the applicablerate,Bahwa akan tetapi dari dokumen yang diberikan pada saatkeberatan masih belum ada kejelasan berdasarkan buktimengenai pihak yang menanggung pajak;Bahwa berdasarkan ketentuan dalam perjanjian ini, jumlahkomisi yang dibayarkan adalah bersih dari PPN dan pajaklainnya, dan jika komisi yang dibayarkan tersebut terutangpajak, maka jumlah tersebut harus ditambahkan ke dalaminvoice sesual dengan tarif pajak yang

New Contract of Work 1994 Jo.Amendement No.1 2004, yang mengatur sebagai berikut :Before aither Party (the Assigning Party exercise its right to assign,theAssigning Party shall offer in writi9ng such assignment to the other party,such offer to be valid for a period of 45 days following the other Parthysreceipt of the offer.Terjemahan Tersumpah Pasal 8.1.3. New Contract of Work 1994 Jo.

This Agreement shall be constructed and take effect in accordancewith the relevant law for the time being applicable in theRepublik of Indonesia, provided that all disputes hereunder orconcering any of the subject matter herof shall be finallysettled under the Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by three arbitratorsappointed in accordance with the Rules all of whom shall have13internationally recognized qualifications of such appointmenttogether qualifications

This Agreement and the performancehereof shall be governed by the laws of the Republic of Indonesia. Anydispute arising hereunder that directly PT LT shall be resolved in the mannerset forth in Section 9.7. of the Joint Venture Agreement.(cetak tebal oleh Para Tergugat dengan tujuan penegasan)Terjemahan Tersumpah Pasal 6.4. Novation Agreement 2002 :6.4. Hukum Yang Berlaku dan Penyelesaian Sengketa.Perjanjian ini dan pelaksanaan atas Perjanjian ini tunduk kepada hukumNegara Republik Indonesia.

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).

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subject to Note 3 to this Chapter :plastics include woven fabrics or other textile products with anlastics being visible to the naked eye; for the purpose of thistaken of any resulting change of colour; and(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 arca in contact with the ground, no account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments.Halaman 14 dari 36 halaman.

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 area in contact with the ground, no account being taken of accessories or reinforcementssuch

Relevant Government authorities in the importing Member State shall accept Certificates ofOrigin (Form D) in cases where the sales invoice is issued either by a company located in athird country or by an ASEAN exporter for the account of the said company, provided that thegoods meet the requirements of Chapter 3 of this Agreement;2.

The exporter shall indicate third country invoicing and such information as name andcountry of the company issuing the invoice in the Certificate of Origin (Form D);bahwa berdasarkan Pasal 2 ayat (1) huruf a Persetujuan Perdagangan Barang Asean (ASEAN Trade inGoods Agreement) dinyatakan ASEAN adalah Perhimpunan Bangsabangsa Asia Tenggara yangterdiri dari Brunei Darussalam, Kerajaan Kamboja, Republik Indonesia, Laos, Malaysia, UniMyanmar, Republik Filipina, Republik Singapura, Kerajaan Thailand dan

Putusan Nomor 1434/B/PK/PJK/2017(Virginia Indonesia Company, Total E&P Indonesia,dan Chevron Indonesia Company).Invoice tersebut diterbitkan atas dasar Article 8 danArticle 2 Exhibit A BADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988).Article 8 BADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988): 8.0L As consideration re Plant Oferater foc perfermance of itseSligations under Acticle 4, each of the Preducers shall,subject te the foliawing provisiens of Shis

Plans Operater and Paid SyProducers an accordance with fhe Acceunting Procedure.Such charges and Payments, shall be subject! to adjustment asPrevided in the Aocounting Precedure. Blant Obperatar shallEranamit a copy of each cash S411 andidebilt note ta theTrustee and Paying AGent (Ss) at the sane time such cash caiL er debit note is transmitted ta Preducers. Gambar IV.

Article 8 BADAK LNG (BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988):Artice 2 Exhibit ABADAK LNG (BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988): asCash Calls From time to time, as Necessary, Plant Operater shall cash all from Producers; and Preducrs Shall pay or cause. to be Halaman 31 dari 53 halaman.

Ene Cash call nexeSucceeding the issuance oe the dgebic AGk@ eferred te inSection below shall be reduced By the ameunt of suchcess.EB. To the extent BPracticazble, Plant Operater shail Place thefunds received pursuan: to cash calle in interesgtearningaccounts; ell interest earned thereon Shall be credited toPlant Cperating Cests and Retice of SUCH amounts @hall tedelivered to the Pereducers. Gambar VI.

BadakNGL Co. atas cash advance jasa pengolahan LNG.Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT(1974): ARTICLE 6Deseussesc=ne ce Worse Koxesreecr=o eocessrro CeanomsS12 Pertermines and the Contractors shall submit to the Trustee 62 FPertamina and the Contesstors shall agree with the Tiqmuefaction (Company on appropriate procedures for the payment of Fumd= Gambar VII. TRUSTEE AND PAYING AGENT AGREEMENT(1974):c.

Presiden Republik Indonesia Nomor 37 Tahun2011, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untukmenggunakan Rule of Origin (ROO) Form E atau Surat Keterangan AsalBarang Form E, yang diatur secara rinci dalam Revised OperationalCertification Procedures For The Rules Of Origin Of The AseanChina FreeTrade Area.bahwa berdasarkan Appendix 1: Revised Operational CertificationProcedures (Ocp) For The Rules Of Origin Of The AseanChina Free TradeArea pada Rule 7 dinyatakan The Issuing Authorities shall

notes of the Certificate of Origin (Form E),and signed by the authorised 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 supportingdocumentary evidence submitted,Description, quantity and weight of products, marks and number of packages, number andkinds of packages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall

For the purposes of this Agreement, the term "resident of one of the twoStates" means any person who, under the law of that State, is liable to15taxation therein by reason of his domicile, residence, place of managementor any other criterion of a similar nature;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 State orin a third State and who is a national of the sending State, shall be deemedto be a resident

of the sending State if he is submitted therein to the sameobligations in respect of taxes on income as are residents of that State.Article 11.Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall not exceed10 per cent of the

gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent that suchinterest is derived by:i. the Government of the other State, including political subdivisions andlocal authorities thereof; oril. the Central Bank of the other State; orili. a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; oriv

. any resident of the other State with respect to debtclaims guaranteed orinsured by the Government of the other State including politicalsubdivisions and local authorities thereof, the Central Bank of the otherState or any financial institution owned or controlled by thatGovernment.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

(Indonesia), akan tetapi, apabila Beneficial Owner daribunga tersebut adalah resident negara lainnya (Belanda), maka pajak yangdikenakan tidak akan melebihi 10% (sepuluh persen) dari jumlah brutobunga.Ayat (5)The competent authorities ofthe two States shall BV mutual agreementsettle the mode of application of paragraphs 2.Halaman 19 dari 44 halaman.

Terbantah tidak menuntut bunga atas klaim yang diajukan padaSIAC, namun Arbitrator SIAC atas inisiatif sendiri justru menambahbunga atas klaim tersebut terlebih lagi diskresi kewenangan tersebutdidasarkan pada ketentuan hukum lain, bukan hukum yang berlaku diIndonesia sebagaimana disepakati Pembantah dan Terbantah dalamPerjanjian Pengakhiran dimana Pasal 6.1 menyatakan bahwa:This Agreement shall be governed by and construed in accordance withthe laws of the Republic of Indonesia...atau secara bebas

The procedures of the arbitration shall bein accordance with the rules of the SIAC. The place of arbitration shall beSingapore and the language of arbitration would be English.

Any awardpassed by the arbitration panel shall be final and binding on the parties;Terjemahan resmi:Suatu sengketa yang tidak dapat diselesaikan secara musyawarahmufakat sesuai ketentuan Pasal 6.2 (a) harus dirujuk kepada dan secarafinal dan menentukan diselesaikan melalui Pusat Arbitrase IntemasionalSingapura ("SIAC") oleh majelis arbitrase yang terdiri dari tiga (3)arbitrator.

Termination:The Parties hereby agree that as at the Closing Date, the TransactionAgreement shall be terminated and cease to have any force or effect, andthe rights and obligations of the respective Parties shall be extinguished";Terjemahan resmi:"2. PengakhiranPara Pihak dengan ini sepakat bahwa terhitung sejak TanggalPenutupan, PerjanjianPerjanjian Transaksi harus dihentikan dan tidakHalaman 20 dari 43 hal. Put.

Jelas hal ini bertentangandengan ketentuan dan asas hukum yang berlaku di Republik Indonesiasebagaimana disepakati sebagai pitman hukum oleh Pemohon Kasasi(dahulu Pembanding/Pembantah) dan Termohon Kasasi (dahuluTerbanding/Terbantah) dalam Perjanjian Pengakhiran dimana Pasal 6.1menyatakan bahwa:This Agreement shall be governed by and construed in accordance with thelaws of the Republic of Indonesia....

Persetujuan Penghindaran Pajak Berganda (P3B) antara Pemerintah RepublikIndonesia dengan Pemerintah Kerajaan Belanda menyatakan:Pasal 1:"This Agreement shall apply to persons who are residents of one or both of the twoStates" ;Pasal 1 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan Pemerintah Kerajaan Belanda dalam versi Indonesiaadalah :"Persetujuan ini berlaku terhadap orang dan badan yang menjadi penduduk salahsatu atau kedua Negara" ;Pasal 11:(1) "Interest

arising in one of the two States and paid to a resident of the otherState may be taxed in that other State" ;(2) "However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the beneficial owner of the interest isa resident of the other State, the tax so charged shall not exceed 10 per cent ofthe gross amount of the interes" ;(4) "Notwithstanding the provision of paragraph 2, interest arising in one of the twoStates shall be taxable only

in the other State if the beneficial owner of theinterest is a resident of the other State and if the interest is paid on a loanmade for a period of more than 2 years or is paid in connection with the saleon credit of any industrial, commercial or scientific equipment' ;(5) "The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4".Pasal 11 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan

Hal ini sesuai dengan Anex 8 OperationalCertification Procedure for the Rules of Origin, Article 16 menyatakan sebagai berikut:"Where the ASEAN origin of the goods is not in doubt, the discovery of minor discrepancies, such astypographical error in the statements made in the Certificate of Origin (Form D) and those made inthe documents submitted to the customs authorities of the importing Member State for the purpose ofcarrying out the formalities for importing the goods shall not ipso facto invalidate

Rule 23, Appendix 1, Attachment A, Revised Operational Certification Procedures (OCP)For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall accept a Certificate of Origin (Form E) incases where the sales invoice is issued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided that the product meets therequirements of the Rules of Origin for the ACFTA.

The third party invoice number should beindicated in Box 10 of the Certificate of Origin (Form E), the exporter and consignee must belocated in the Parties and the copy of the third party invoice shall be attached to the Certificateof Origin (Form E) when presenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 004754 tanggal 07 Desember 2012,kedapatan pengisian kolom PIB, antara lain sebagai berikut : Kolom Uraian Nomor tanggal Keterangan15