Ditemukan 2113 data

Urut Berdasarkan
 
Putus : 14-09-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1524 B/PK/PJK/2017
Tanggal 14 September 2017 — DIREKTUR JENDERAL PAJAK VS BUT. CHARABOT SA;
4221 Berkekuatan Hukum Tetap
  • harus dipenuhi agar Indonesia dalamhal ini dapat mengenakan pajak, Pemohon Banding dalam halini walau memiliki kehadiran yang permanen, namun tidakmenjalankan usaha di tempatnya tersebut;Bahwa pada Pasal 5 ayat (3) huruf e dari P3B IndonesiaPerancis, dinyatakan bahwa "the term permanent establishmentshall not be deemed to include: ...the maintenance of a fixedplace of business solely for the purpose of advertising, for thesupply of information, for scientific research, or for similaractivities which
    Hal ini sudah dengan amatjelas diatur di P3B, dan Pemohon Banding sudah amat jelasmemenuhi ketentuan bahwa kantor di Indonesia bukanlah BUT.Kegiatan usaha dilakukan langsung oleh kantor pusat, danpenghasilan juga diterima langsung oleh kantor pusat;Bahwa Pasal 5 ayat (1) P3B Indonesia Perancis menyebutkanbahwa "for the purposes of this convention, the term "permanentestablishment" means a fixed place of business in which thebusiness of the enterprise is wholly or partly carried on";Bahwa hal ini
    aleorgene coon caacnd, baecieea cernfaatrad wend Kore hector airteniarenmy is rr ue ranigh ofawse: ware hospiFotis 62a Pek Sore far bores purserAE ie eee lp dionaura eaccrecm Bahwa dari Pasal 5 ayat (3) huruf (e) dari perjanjian pajak bergandatersebut tegas dinyatakan:The term "permanent establishment" shall not be deemed to include:(e) The maintenance of a fixed place of business solely for thepurpose of advertising, for the suppiy of Information, forscientific research or for similar activities which
    Putusan Nomor 1524/B/PK/PJK/2017tetapi hanya sekedar kegiatan riset pemasaran produkprodukKantor Pusatnya;Bahwa berdasarkan Pasal 5 ayat (1) P3B Indonesia Perancis,dijelaskan sebagai berikut:"For the purposes of this Convention, the term "permanentestablishment" means a fixed place of business in which thebusiness of the enterprise is wholly or partly carried on;Untuk tujuan Persetujuan ini, istilah "tempat usaha tetap" berartisuatu tempat usaha tertentu dimana seluruh atau sebagian usahaperusahaan
    Bahwa hal tersebut juga ditegaskan dalamCommentary OECD Model Tax Convention atasParagraf 4 article 5 yang menyebutkan:This paragraph lists a number of businessactivities which are treated as exceptions to thegeneral definition laid down in paragraph 1 andwhich are not permanent establishments, even ifthe activity is carried on through a fixed place ofbusiness. The common feature of these activitiesis that they are, in general, preparatory or auxiliaryactivities;3.6.4.
Register : 19-12-2011 — Putus : 22-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put-42784/PP/M.IX/19/2013
Tanggal 22 Januari 2013 — Pemohon Banding dan Terbanding
14245
  • In exceptional cases where the Certificateof Origin (Form E) hasnot been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of the exporter,the Certificate of Origin (Form E)shall be issued retroactively in accordancewith the domestic laws, regulationsand administrative rules of the exportingParty within twelve (12) months from thedate of shipment, in which case it isnecessary to indicate ISSUED RETROACTIVELY in Box 13.
Putus : 21-07-2010 — Upload : 19-05-2016
Putusan MAHKAMAH AGUNG Nomor 401 K/Pdt.Sus/2010
Tanggal 21 Juli 2010 — HERMAN W.G.M. NOOIJEN vs DR H. CAHYOKO BAHAR SARJITO
17690 Berkekuatan Hukum Tetap
  • This may occur in document or by theembodiment of the design in articles which are available to thepublic through exhibition which or sale. Legislation may provide forcertain excepted disclosuere which do not destroy novelty for thepurposes of registering a design" ;Terjemahannya :"(a) pengungkapan.Dasar dari kebaruan/novelty, apakah itu secara universal atau nasionaladalah apakah suatu desain telah di publikasi atau di ungkapkan sebelumtanggal penerimaan permohonan.
    jika pengiriman Desain Industriadalah setelah tanggal penerimaan akan dianggap sebagaipublikasi sebelumnya dan membatalkan pendaftaran DesainIndustri tersebut dengan alasan bahwa Desain Industri tidak barupada saat pengajuan permohonan;Bahwa dalam buku berjudul Russel Clarke on Industrial Design"oleh Martin Howe, Sixth Edition Sweet & Maxwell, terdapatkutipan yang relevan sebagai berikut :Disclosure to a single person is enough for publication;As has already been noted, the most common ways in which
    However, thereis no restrichbn on the manner ini which the design comes to bepublished, and the disclosure could even be purely oral. In general, therewill be publication if the design is disclosed to any individual member ofthe public who is not under any obligation to secrecy. Disclosure tomerely one such person will be sufficient to constitute publication.
Putus : 22-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 533/B/PK/PJK/2016
Tanggal 22 Juni 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
3017 Berkekuatan Hukum Tetap
  • injectionHalaman 28 dari 32 halaman Putusan Nomor 533 B/PK/PJK/201611moulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu..Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 15-09-2011 — Putus : 10-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.42594/PP/M.IX/19/2013
Tanggal 10 Januari 2013 — Pemohon Banding dan Terbanding
12240
  • In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary fo indicate ISSUED RETROACTIVELY?
Putus : 13-01-2016 — Upload : 18-05-2016
Putusan MAHKAMAH AGUNG Nomor 985/B/PK/PJK/2015
Tanggal 13 Januari 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
2416 Berkekuatan Hukum Tetap
  • memenuhi syarat kKedua karena pembuatannya dengancara injection moulding, karena untuk masuk Pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(9g) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(h) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(i) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembledother than by stitching, are attached to the sole by stitching;(i) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(k) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(1) Nonwaterproof footwear produced
Putus : 01-01-1970 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 946/B/PK/PJK/2017
Tanggal 1 Januari 1970 — DIREKTUR JENDERAL PAJAK, VS PT COCA COLA INDONESIA
3213341 Berkekuatan Hukum Tetap
  • Where a resident of one of the Contracting States and anyother person are related and where such related personsmake arrangements or impose conditions betweenthemselves which are different from those which would bemade between independent persons, any income,deductions, credits, or allowances which would, but forthose arrangements or conditions, have been taken intoaccount in computing the income (or loss) of, or the taxpayable by, one of such persons, may be taken into accountin computing the amount
    Where a Contracting State includes in the profits of aresident of that State, and taxes accordingly, profits onwhich a resident of the other Contracting State has beencharged to tax in that other State, and the profits so includedare profits which would have accrued to the resident of thefirstmentioned State if the conditions made between the tworesidents had been those which would have been madebetween independent persons, then that other State shallmake an appropriate adjustment to the amount of
    Theissue is whether the marketer should be compensated asa service provider, .e. for providing promotional services,or whether there are any cases in which the marketershould share in any additional return attributable to themarketing intangibles.
    In that case, the distributorwould be entitled to compensation appropriate to itsagency activities alone and would not be entitled to sharein any return attributable to the marketing intangible.Where the distributor actually bears the cost of itsmarketing activities (i.e. there is no arrangement for theowner to reimburse the expenditures), the issue is theextent to which the distributor is able to share in thepotential benefits from those activities.
Register : 12-07-2011 — Putus : 27-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put-43581/PP/M.XVII/19/2013
Tanggal 27 Februari 2013 — Pemohon Banding dan Terbanding
13234
  • The classification of certain motor vehicles in this heading is determined by certainfeatures which indicate that the vehicles are designed for the transport of goods ratherthan for the transport of persons (heading 87.03)...";iii. Berdasarkan WCO Commodity Data Base, "motor vehicles for the transport of goods,with diesel or semidiesel engine and with a gross vehicle weight exceeding 20 tonnes"dimasukkan subpos 8704.23;iv.
    A typical dump truck is equipped with ahydraulicallyoperated openbox bed hinged at the rear, the front of which can be lifted up to allow thecontents to be deposited or) the ground behind the truck at the site of delivery.
    Berdasarkan EN to the HS Vol.5 fourth edition (2007) hal XVI87041 dijelaskan bahwa:The classification of certain motor vehicles in this heading is determined by certainfeatures which indicate that the vehicles are designed for the transport of goods ratherthan for the transport of persons (heading 87.03).d. Berdasarkan WCO Commodity data base, motor vehicles for the transport of goods, withdiesel or semidiesel engine and with a gross vehicle weight exceeding 20 tonnesdimasukkan subpos 8704.23e.
Putus : 29-10-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 651/B/PK/PJK/2015
Tanggal 29 Oktober 2015 — DIREKTUR JENDERAL PAJAK vs. PT LINCOLN ELECTRIC INDONESIA
6439 Berkekuatan Hukum Tetap
  • Normally, distributions by a companywhich have the effect of reducing the membership rights, for instance,payments constituting a reimbursement of capital in any formwhatever, are not regarded as dividends;Paragraf 29;The benefits to which a holding in a company confer entitlement are,as a general rule, available solely to the shareholders themselves;Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning of company law,they may constitute
    The reliefs provided in the Articleapply so long as the State of which the paying company is aresident taxes such benefits as dividends. It is immaterial whetherany such benefits are paid out of current profits made by thecompany or are derived, for example, from reserves, .e. profits ofprevious financial years.
    companywhich have the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capital in anyform whatever, are not regarded as dividends;(Suatu pembayaran disebut sebagai ddividen termasuk tidakhanya distribusi laba yang diputuskan dalam Rapat UmumPemegang Saham, tetapi juga manfaat/ keuntungan lain baikberupa uang atau bernilai uang, misalnya pembagian sahambonus, bonus,keuntungan dari likuidasi dan distribusi laba secaraterselubung);Paragraf 29;The benefits to which
Author : Elly Erawati; Herlien Budiono;
Penjelasan Hukum Tentang Kebatalan Perjanjian
800121783
  • Salah satu isu dalamhukum perdata yang masih mengandung ketidakpastian konsep dan interpretasiadalah masalah kebatalan perjanjian. Ada beberapa faktor kebatalan perjanjianyang di ketahui adalah sebagai berikut :1.    kebatalan ... [Selengkapnya]
  • Instead of posingsuch a general validity demand, the new Code simply specifies a number offundamentalborders which the contracting parties are not allowed not cross:mandatory law, good morals, public order. A contract contrary to one of thesethree will, as a rule, be null (art. 3:40 DCC).2.2 Art. 3:40 par. 2 DCC reads: A juridical act which violates a mandatory statutoryprovision becomes a nullity; if, however, the provision is intended solely for the3.
    The article recognizes two kinds of exceptionsto this rule.The first exception concerns provisions which are intended solely for the4 In this contribution I mainly follow the English translation by Haanappel: Haanappel c.s., New Netherlands Civil Code, Deventer/Boston: Kluwer Law & Taxation 1990.5 Parlementaire Geschiedenis van het Nieuwe BW (Parl. Gesch.
    a nullity would overreach itself.The second exception is found in art. 3:40 par. 3 DCC, which establishes thepossibility that a violated provision does not purport to invalidate juridical acts inconflict therewith. In such cases, the remedies mentioned in art. 3:40 par. 2 DCC donot apply.
    Together they embody theunwrittenfundamental requirements of human conduct, which are current ina certain society at a certain period in time.3.3. Art. 3:40 (1) DCC distinguishes the content of a contract from the necessaryimplication of a contract.Contentmeans: the mutual obligations of the parties,upon which they have agreed (e.g. the delivery of goods, the rendering of aservice).
    8.2 Specifically concerning annullabilities, the Dutch Civil Code introduces a fewmore inbetweensolutions.According to art. 3:53 par. 2 DCC, the court may, upon request, refuse to giveeffect to an annulment in whole or in part, if the juridical act has already producedconsequences which can only be undone with great difficulty.
Register : 10-01-2017 — Putus : 13-03-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 184 B/PK/PJK/2017
Tanggal 13 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. FREEPORT INDONESIA;
6649 Berkekuatan Hukum Tetap
  • Paragraph 1.6 dan 1.7 OECD TPGuidelines;Paragraph 1.6 OECD TP GuidelinesWhere conditions are made orimposed between the two associatedenterprises in their commercial orfinancial relations which differ fromthose which would be made betweenindependent enterprises, then anyprofits which would, but for thoseconditions, have accrued to one of theenterprises, but, by reason of thoseconditions, have not so accrued, maybe included in the profits of thatenterprise and taxed accordingly.Paragraph 1.7 OECD
    In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length: sales and in' accordance with such terms and conditions at which suchagreement would be made if the parties. had not. beenAffiliates, with due allowance for normal selling Pasal 11 butir 2 Kontrak Karya; The Company shall sell the Products in accordance with.generally accepted international business practices, anduse its best efforts to do so at prices and on terms ofsale which will
    maximize the economic return from theoperations hereunder, giving effect to world marketconditions and other circumtances prevailing at the timeof sale or contract; provided that the Government shallhave the right, en a basis which is of generalapplicability and nondiscriminatery as to the Company,to prohibit the sale or export of Minerals or Froductsif such sale or export would be cantrary to theinternational obligations of the Government or to Bahwa Kontrak Karya tidak mengaturmasalah materialitas
    In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length: sales and in" accordance with such terms and conditions at which suchagreenent would be made if the parties had not. beenAffiliates, with due allowance for, normal selling Pasal 11 butir 7 Kontrak Karya In the event of a sale of copper concentrates, gald orsilver to an Affiliate or to the domestic market or toathe Government's designated agency, it is understoodthat, unless otherwise
    agreed by the Parties, the priceef strech Products shall be determined on the basis of aformula price which cis*generally employed in the sale ot comparable products among unrelated parties.
Putus : 20-08-2015 — Upload : 08-03-2016
Putusan MAHKAMAH AGUNG Nomor 173/B/PK/PJK/2015
Tanggal 20 Agustus 2015 — PT. PHILIP MORRIS INDONESIA vs DIREKTUR JENDERAL BEA dan CUKAI
8016 Berkekuatan Hukum Tetap
  • Asal CuttillerSeperti disebutkan sebelumnya, dalam License agreement dinyatakanbahwa:"In consideration of the rights granted herein, Licensee shall pay to PMProducts a royalty for each of the products which Licenseemanufactures and sells pursuant to this Agreement.
    For each brand ofthe products, such royalty shall be that percentage of Licensee's NetSales Value for that brand which is specified in the schedule to thisagreement (Article 5.1 of License agreement)"Yang diterjemahkan sebagai berikut:"Atas hak yang diberikan, penerima lisensi harus membayarkan royaltikepada PM Product atas setiap produk yang dihasilkan atau dijual olehpenerima lisensi sesuai dengan perjanjian ini.
    All of thecosmetics are manufactured to M's formula from ingredients obtainedin the country of importation, with the exception of one for which theessential ingredients are normally purchased from M. How is theroyalty to be treated with respect to the imported ingredients?2.
    License shallmanufacture, and procure that any Authorized Manufacturermanufactures, the Products in strict accordance with the Specificificationsand shall not sell any Products which are not so manufactured. Licenseeshall submit to PMPSA or its designees each calendar quarter fairHalaman 31 dari 71 halaman Putusan Nomor 173 B/PK/PJK/2015samples of all Products that have benn manufactured and sold by itduring the preceding calendar quarter.
    PMPSA has at any time during the term of thisagreement the right to grant licenses and which are prootected by statute,at law or in equity in the territory and/or in the country of manufacture ofthe products pursuant to this agreement, if this shall be other thanterritory, including all registered and unregistered copyright and similarrights which may subsist or may hereafter subsist in work or other subjectmatter, right in relation to inventions (including patents and patentHalaman 32 dari 71 halaman
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;
7752 Berkekuatan Hukum Tetap
  • Ketentuan dalam Pasal 15.4.1 PSCversi terbaru tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deductionunder Article 26 (4) of the Indonesia Income Tax Law and is notsheltered by any Tax Treaty to which the Government of the Republicof Indonesia has become a party.
    Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other
    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
    Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income Tax Law and Is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.
    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.....(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASEHalaman 58 dari 70 halaman. Putusan Nomor 1830/B/PK/PJK/201 726.1.1.
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
270209 Berkekuatan Hukum Tetap
  • Ketentuan dalam PSC baru tersebutberbunyi sebagai berikut:"BPMIGAS and CONTRACTOR agree that all of the percentages appearing inthe Section VI of this CONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction under Article26 (4) of the Indonesian Income Tax Law and Is not sheltered by any tax treatyto which the Government of the Republic Indonesia has become a party.
    Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other
    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
    Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income Tax Law and is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.
    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.....(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.
Register : 21-07-2017 — Putus : 15-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1519 B/PK/PJK/2017
Tanggal 15 Agustus 2017 — DIREKTUR JENDERAL PAJAK VS PT. BHLN KOMATSU LOGISTICS CORP;
8065 Berkekuatan Hukum Tetap
  • This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which are notpermanent establishments, even if the activity is carried on through a fixed placeof business. The common feature of these activities is that they are, in general,prepatory or auxilary Activities;Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf 4disebutkan:24.
    It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.
    Putusan Nomor 1519/B/PK/PJK/201 7Pasal 5 ayat (1):For the purposes of this Convention, the term permanentestablishment means a fixed place of business through which thebusiness of an enterprise is wholly or partly carried on;Pasal 5 ayat (2):List of PE positive definition:Sor re W =Place of Management;Branch;Office;Factory;Workshop;Mine, oil or gas well, quarry or any other place of extraction ofnatural Resources;Pasal 5 ayat (4):Tempat Usaha yang dikecualikan sebagai BUT/PESuatu tempat usaha tidak
Putus : 06-01-2016 — Upload : 15-12-2016
Putusan MAHKAMAH AGUNG Nomor 478 K/Pid.Sus/2015
Tanggal 6 Januari 2016 — JAMES JOHN WYNNE
507555 Berkekuatan Hukum Tetap
  • and the press section, whichconfirms my companies position in bali have featured in 5 or 6 articles overthe past 18 month. am also able to put you in touch with the shareholders ofThe Canggu club.Furtheremore, since receiving your email below my Jakarta lawyers, as wellas local bali lawyers, have proceeded with both criminal charges, as well as acivil court case against Caroline Sandriany ang Gunawan Raharjo fordefamation, fraud and theftparticularly in regard to the Nunia Boutique Hotelasset in which
    and the press section, whichconfirms my companies position in bali have featured in 5 or 6 articles overthe past 18 month. am also able to put you in touch with the shareholders ofhe Canggu club.Furtheremore, since receiving your email below my Jakarta lawyers, as wellas local bali lawyers, have proceeded with both criminal charges, as well as acivil court case against Caroline Sandriany ang Gunawan Raharjo fordefamation, fraud and theftparticularly in regard to the Nunia Boutique Hotelasset in which
Putus : 23-10-2015 — Upload : 16-12-2016
Putusan MAHKAMAH AGUNG Nomor 1572 K/Pdt/2015
Tanggal 23 Oktober 2015 — NINE AM LTD VS PT BANGUN KARYA PRATAMA LESTAR
52689177 Berkekuatan Hukum Tetap
  • Nomor 1572 K/Pdt/2015in default in any material respect which such would affect theperformance by the Borrower of its obligations under this Agreement, andno event has occurred which, with notice or lapse of time or both, wouldconstitute such a default in the due performance or observance of anyterm, covenant or condition contained in any other agreement, contract orinstrument to which it is a party or by which it is bound or to which any ofits property or assets is subject, (iii) has not violated
    in any materialrespect any law, ordinance, governmental rule, regulation or court decreeto which it or its property may be subject, and (iv) has not failed to obtainand maintain in full force and effect any material license, permit,certificate or other approval or authorization necessary to the conduct ofits business.
    (d) The execution, delivery and performance of this Agreement by theBorrower will not conflict with or result in a breach or violation of any ofthe terms or provisions of, or constitute a default under any agreement,contract or instrument to which the Borrower Is a party or by which theBorrower is bound or to which any of the property or assets of theBorrower is subject, nor will such actions result in any violation of theprovisions of Articles of Association of the Borrower or any statute or anyorder
Register : 04-08-2017 — Putus : 14-09-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1527 B/PK/PJK/2017
Tanggal 14 September 2017 — DIREKTUR JENDERAL PAJAK VS PT. BHLN KOMATSU LOGISTICS CORP;
5237 Berkekuatan Hukum Tetap
  • This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which are notpermanent establishments, even if the activity is carried on through a fixedplace of business. The common feature of these activities is that they are, ingeneral, prepatory or auxilary activities.Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf 4disebutkan:24.
    It is often to distinguish between actvities which have a prepatory or auxilaiarycharacter and those which have not.
    Jikaperusahaan menjalankan usahanya seperti yang dikatakansebelumnya, laba dari perusahaan itu bisa dikenakan pajak di Negaralain itu, tetapi hanya mengenai bagian laba yang dianggap berasaldari pendirian tetap tersebut.OECD MODEL 2008Pasal 5 ayat (1)For the purposes of this Convention, the term permanentestablishment means a fixed place of business through which thebusiness of an enterprise is wholly or partly carried on;Pasal 5 ayat (2)List of PEpositive definition:Place of managementBranchOfficeFactoryWorkshopor
Putus : 22-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 534/B/PK/PJK/2016
Tanggal 22 Juni 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
3115 Berkekuatan Hukum Tetap
  • injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Halaman 28 dari 32 halaman Putusan Nomor 534 B/PK/PJK/201611.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 21-10-2016 — Putus : 23-11-2017 — Upload : 28-11-2017
Putusan PN JAKARTA SELATAN Nomor 746/Pdt.G.Plw/2016/PN JKT.SEL
Tanggal 23 Nopember 2017 — Arfan Syafril, Lawan NSB Niderelbe Schiffahrtsgesselschaft MbH & Co.KG,
537575
  • Pengadilan).Bahwa Permohonan PenetapanPengadilan telah dikabulkan oleh PNJaksel dengan dikeluarkannyaPenetapan No. 203 /Pdt.P /2016/PN.JKT.Sel. tertanggal 14September 2016 (Penetapan PNJaksel No. 203/2016).Bahwa Pihak KetigamengatasnamakandenganPerseroanregistered at the Registrar of SouthJakarta District Court under caseregister number746/Padt.G.Plw/2016/PN.Jkt.Sel (theCompany), in this matter the ThirdParty and the Company arerepresented by Hendy RizkiHasibuan based on Specific Powerof Attorney which
    dapatditarik kembali untukmengesampingkan, menarik, danmembatalkan setiap dan semuatuduhan, tudingan, perselisihan,perbedaan dan/atau klaim, langsungatau tidak langsung yang dibuat,sehubungan dengan setiap perilaku,pernyataan, tindakan, dugaangangguan, pelanggaran ataukelalaian di antara Para Pihakberkaitan dengan Perseroan, PerkaraPerlawanan atau hubungan komersialdan hukum lainnya di antara ParaPihak.PASAL 2PELAKSANAAN PERDAMAIAN(1) Perseroan bersamasama denganPihak Pertama akan mengajukanopposition which
    is basicallyintended so that the PN Jakselwould cancel PN Jaksel StipulationNo. 203/2016, which is registered atRegistrar of the South JakartaDisitrict Court registered under casenumber 746/Pdt.G.Plw/2016/PN.Jkt.Sel dated 21October 2016 (the OppositionCase) between the Company (asChallenger) and dengan First Party(as Challengee), and at the time thisAgreement is drawn up, theexamination of the Opposition Caseat PN Jaksel is still ongoing.5.