Ditemukan 2117 data
125 — 30
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.
74 — 62 — 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
122 — 31
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?
138 — 34
The adhesivelayer is protected by an interleaving, wider than the tape, which is removed during aplication;Typical Properties : ThicknessPVC Backing 0.30 mmAdhesive 0.70 mmTotal 1.00 mmbahwa Majelis sependapat Pemohon Banding yang menyatakan bahwa Denso Strips On Roll ofUnvulcanised Rubber Bitumen Mix CPT 1000 PVC Black 100mm x 20m adalah anti korosi tapedipakai untuk melindungi pipa besi dari korosi (karat) untuk pipa minyak, gas dari modifiedrubber, unvulcanised seperti bitumen oriented compounds
75 — 16 — 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
55 — 28 — Berkekuatan Hukum Tetap
memutuspermohonan Banding atas keputusan/ketetapan yang diterbitkan olehPejabat yang berwenang sepanjang peraturan perundangundangan yangterkait yang mengatur sedemikian";Bahwa Pasal 11 Persetujuan Penghindaran Pajak Berganda antaraPemerintah Republik Indonesia dan Pemerintah Kerajaan Belanda,menyatakan:Ayat (1), "Interest arising in one of the two States and paid to a resident ofthe other State may be taxed in that other State";Ayat (2), "However, such interest may also be taxed in the State in which
bungalainnya sebesar Rp121.958.100,00, dapat Wajib Pajak sampaikan halhalsebagai berikut:Bahwa Terbanding dalam tahap pemeriksaan melakukan koreksi positifobjek PPh Pasal 26 atas bunga yang diperoleh CVI GVF (LUX) MasterS.A.R.L. sebesar Rp121.958.100,00 dengan tarif PPh Pasal 26 sebesar10% dari jumlah bruto bunga yang dibayarkan;Bahwa Pasal 11 ayat (2) Persetujuan Penghindaran Pajak Berganda antaraIndonesia dan Luxembourg, menyatakan "However, such interest may alsobe taxed in the Contracting State in which
Itmakes plain that the State of source is not obliged to give up taxingrights over interest income merely because that income wasimmediately received by a resident of a State with which the Stateof source had concluded a convention. The term "beneficial owner"is not used in a narrow technical sense, rather, it should beHalaman 29 dari 40 halaman.
For thesereasons, the report from the Committee on Fiscal Affairs entitled"Double Taxation Conventions and the Use of Conduit Companies"concludes that a conduit company cannot normally be regarded asthe beneficial owner if, though the formal owner, it has, as apractical matter, very narrow powers which render it, in relation tothe income concerned, a mere fiduciary or administrator acting onaccount of the interested parties;Berdasarkan ketentuan pada paragraph 10, maka dapat disampaikan:Negara tempat
YahyaHarahap SH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan,Pembuktian dan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yangdijatuhkan merupakan kasus yang berhubungan dengan perkembanganhukum (law development), sehingga pada hakekatnya
111 — 27
The classification of certain motor vehicles in this heading is determineo by certainfeatures which indicate that the vehicles are designed for the transport of goodsrather than for the transport of persons (heading 87.03)..."
49 — 30 — 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
28 — 12 — 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
485 — 541 — 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
111 — 82 — Berkekuatan Hukum Tetap
Singapura, menyatakan :Article 9Where :(a) an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of an enterprise ofthe other Contracting State; or(b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a ContractingState and an enterprise of the other Contracting State;and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which
differ fromthose which would be made between independent enterprises, anyHalaman 16 dari 37 halaman.
Putusan Nomor 1073/B/PK/PJK/2014profits which would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have not so accrued,may be included in the profits of that enterprise and taxed accordingly,Bahwa berdasarkan hasil pemeriksaan sengketa banding di PengadilanPajak sebagaimana yang telah dituangkan dalam Putusan PengadilanPajak Nomor : Put. 40777/PP/M.XI/13/2012 tanggal 17 Oktober 2012,dapat diketahui :6. 1.6. 2.6. 3.6. 4.Bahwa yang menjadi sengketa
This can be determined byconsidering whether an independent enterprise in comparablecircumstances would have been willing to payfor the activity ifperformed for it by an independent enterprise or would haveperformed the activity inhouse or itself if the activity is not onefor which the independent enterprise would have been willingto pay or perform for itself, the activity ordinarily should not beconsidered as an intragroup service under the arms lengthprinciple.Bahwa menurut Termohon Peninjauan
303 — 194
Jkt.Sel2.4.22011, 2.4 Addendum to Agreement No. : 01/PSKZIAI/2011Dated November 7, 2012 between the OBLIGEE and thePRINCIPAL which contract is inherent wthin this bondYang memiliki teryemahan bebas sebagai berikut:DISEPAKATI OLEH PARA PIHAK DALAM PERJANJIAN INI,bahva kami PT. PUTRA SAMUDRA, Buaran Regency Suite 8 10, Jl.
accesoir juga termaktub dalam paragraf2Advance Payment Bond dan paragraf 1Performance Bond,yang berbunyi sebagai berikut:Advance Payment BondWHEREAS PRINCIPAL has entered into a legal contract wththe Obligee for the cooperation and investment for building aconcentrator (Pembangunan Pabrik Pengolah Logam dariBahan Tambang (Concenrator) Proyek Pertambangan BogorBarat)by witten Agreement No : 01/PSKZI/II/2011, datedFebruary 23, 2011 and Addendum to Agreement No01/PSKZINV/2011, dated November 01, 2011 which
Addendum to Agreement No. :01/PSKZIAI/2011 Dated November 7, 2012 between theOBLIGEE and the PRINCIPAL which contract is inherent wthinthis bondAtau dalam terjemahan bebasnya berbunyi :1... suatu perjanjian atas Pembangunan Concentrator Plantdi Sukamulih Kec. Suka Jaya, Kab.
Jdika PRINSIPAL gagal untuk menyelesaikan pembangunanfasilitasfasilitas konsentrator (pililhan penuh) dalam jangka satu tahunsejak Addendum atas Perjanjian Nomor : 01/PSKZI/I/2011,tanggal 1 November 2011, Obligee berhak untuk mengklaim seluruhnilai BondPerformance Bond... firmly by these present that if the PRINCIPAL fails to fulfill hisobligation in the Performance of the contract which has been avardedto him under the OBLIGEE notice of award and which is to be laterconfirmed by a contract for Pembangunan
Bogor Jabar, AgreementNo. : 01/PSKZI/I/2011 Dated February 23, 2011, Addendum toAgreement No. : 01/PSKZI/II/2011 Dated November 01, 2011, 2"4Addendum to Agreement No. : 01/PSKZI/1/2011 Dated November017, 2012 between the OBLIGEE and the PRINCIPAL which contractis inherent wthin this bond.Yang memiliki teriemahan bebas sebagai berikut:.
186 — 66
PeraturanPajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei 2011 ditujukan kepada Director ofInternational Cooperation Division Competent Authority of Singapore;bahwa dalam Surat Direktur Peraturan Pajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei2011 ditujukan kepada Director of International Cooperation Division Competent Authority ofSingapore, disebutkan bahwa:We are pleased to acknowledge the receipt of your fetter, ref: B/49/MAP/PFI Vol. 1 dated 13April 2011, regarding the request for MAP application which
Surat dari Inland Revenue of Singapore Nomor: B/49/MAP/PFI Vol.1 tanggal 13 April2011;bahwa dalam Surat Direktur Peraturan Pajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei2011 ditujukan kepada Director of International Cooperation Division Competent Authority ofSingapore, disebutkan bahwa:We are pleased to acknowledge the receipt of your fetter, ref: B/49/MAP/PFI Vol. 1 dated 13April 2011, regarding the request for MAP application which was lodged by PetraFoods Limited (PFL), a tax resident of Singapore
The information disclosed in this letter is furnished under the Singapore Indonesia DTA, which limits its use and disclosure.bahwa Penggugat menyampaikan tambahan penjelasan dengan Surat Nomor: XXX 08/II/2012tanggal 9 Pebruari 2012 yang pada pokoknya mengemukakan:L.
280 — 156
s.d.3 adalah 8207.19.00.00, yaitu:lainlain, termasuk bagian dari perkakas untuk mengebor batu karang atau mengebor tanah dari jenis yangdapat dipertukarkan untuk perkakas tangan;bahwa berdasarkan Explanatary Notes to the HS, Chapter 82 disebutkan sebagai berikut:Whereas (apart from a few exceptions such as machine saw blades) the preceding headings of this Chapterapply in the main to hand tools ready for use as they stand or after affixing handles, this heading covers animportant group of tools which
- Tentang : Pengesahan United Nations Convention Against Corruption, 2003 (Konvensi Perserikatan Bangsa-Bangsa Anti Korupsi, 2003)
INDONESIALAMPIRANUNDANGUNDANG REPUBLIK INDONESIANOMOR 7 TAHUN 2006TENTANGPENGESAHAN UNITED NATIONS CONVENTION AGAINST CORRUPTION, 2003(KONVENSI PERSERIKATAN BANGSABANGSA ANTI KORUPSI, 2003)RESERVATION TO ARTICLE 66 PARAGRAPH 2UNITED NATIONS CONVENTION AGAINSTCORRUPTION, 2003Reservation:The Government of the Republic of Indonesia does not consider itself bound bythe provision of article 66 paragraph 2 and takes the position that disputesrelating to the interpretation and application of the Convention which
192 — 118
Company (PT.NNT) adalah atas nama PT PukuafuIndah :Point 4.2 (Bukti P31)The loan money will bear interest at a rate per annum of 2 % (twopercent) above the Singapore InterBank Offer Rate from time to time forone hundred and eighty (180) days Eurodollars, which inter est will becalculated with quarterly rests, and from the time for calculation shall beand be deemed to have been added to and accumulated with theoutstanding balance of the loan money and shall itself bear interestaccordingly ;Terjemahan
Put.No.1516/Pdt.G/2009/PN.Jkt.Sel.Indah will be jointly and severally liable for the repayment of the loanmoney and payment of Interest which will be affected by Instalments,cash for fall due at the time of payment of any dividend which becomespayable by the P.T. Company to Indah, an to equal the whole of suchdividend.
Company to payNewmont the whole of each dividend to which Indah is estitled ;Terjemahan :PT Pukuafu Indah akan memberikan perintah yang tidak dapat ditarikkembali kepada PT.
Company (PT.NNT) untuk membayar Newmontseluruh dividen yang menjadi hak PT Pukuafu Indah ;Point 4.5 (Bukti P34)To secure repayment of the loan money and payment of Interest asaforesaid in the Joint Venture, or a mortgage over all shares In the P.T.Company which it holds at the time of the first application for money, orwhich it subsequently acquires, and Indah will charge all dividends fromP.T.
Company to which it is, or may subsequently become, entitle withrepayment of the loan money an payment of interest as provided toNewmont accordingly. Indah shall assign such dividends to Newmontaccotdingly.
53 — 39 — Berkekuatan Hukum Tetap
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 notexceed 10 per cent of the gross amount of the interest.3.
Commentary on Article 11 Paragraph 9the State of source is not obliged to give up taxing rights overinterest income merely because that income wasimmediatelyreceived by a resident of a State with which the Stateof source had concluded a convention.
For these reasons, the report from theCommittee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes thata conduit company cannot normally be regarded as the BeneficialOwner if; though the formal owner, it has, as a practical matter,very narrow powers which render it, in relation to the incomeconcerned, a mere fiduciary or administrator acting on account ofthe interested parties.c.
Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (lawdevelopment), sehingga pada hakekatnya
626 — 440 — Berkekuatan Hukum Tetap
Claimant the sum of US$ 731,642 forlegal and other costs;It orders the Respondent to pay to the Claimant the sum of US$ 238,000 asthe costs of the arbitration including the Tribunals fee and expense and theICC administrative expenses;The Tribunal hereby authorize and grants power of attorney to each of theParties hereto and any Indonesian counsel appointed by either (any) ofthem, to apply for and undertake registration of this Award with the DistrictCourt of Central Jakarta, or any other court in which
Hal ini sebagaimana dinyatakan dalamShareholder Agreement tanggal 9 Juni 2006 (bukti P2), sebagai berikut:"The company (baca: Mobile 8) intends to conduct Initial Public Offering(as defined below) which will be conducted prior to Bimantara LimitedOffering (as defined below), that will affect the changes of the status ofthe Company to become a public company;Terjemahan adalah:"Perseroan (baca: Mobile 8) bermaksud untuk melakukan PenawaranUmum Perdana (sebagaimana yang didefinisikan dibawah) dimana
The award has not yet become binding on the parties, or has been setaside or suspended by a competent authority of the country in which, orunder the law of which, that award was made;Adapun terjemahan tersumpahnya menyatakan sebagai berikut (bukti P4.b):Pengakuan dan pelaksanaan keputusan dapat ditolak, atas permohonanpihak terhadap mana putusan itu diterapkan, hanya jika pihak ituHal. 24 dari 29 hal. Put.
44 — 23
Bahwa pada Perjanjian Kerjasama tertanggal 19 Januari 2011 tersebutdengan jelas terdapat Klausula Arbitrase ;Bahwa pada butir 15 dari Perjanjian Kerjasama tertanggal 19 Januari2011 aquo dengan tegas disebutkan sebagai berikut : Any disputearising out of or relating to this agreement, which has not beenresolved by negotiations within thirty (30) days from receipt by aparty of a notice of dispute from the other party, shall be settledexclusivey by arbitration before a panel of three (3) arbitrators
The venue of any arbitrationbrougt pursuant to this Agreement shall be in Batam, and thelanguage, in which the arbitration shall be conducted, including allwritings relating there to, shall be in Indonesia and Chinese.Yang terjemahan resminya sebagai berikut :Apabila musyawarah tidak berhasil, maka suatu panel arbitrase yangterdiri dari 3 orang yang sesuai dengan peraturan arbitrase KamarDagang Internasional harus dibentuk dalam 30 hari sejak tanggaldimana salah satu pihak menyampaikan pemberitahuan
Dokter NIA PURBASARI
Tergugat:
1.IR. Susiani
2.RADUSEH SEBAYANG
Turut Tergugat:
1.Yeni Ambaryatun, SH selaku Notaris di Tangerang Selatan
2.Kepala Kantor Pertanahan Kota Tangerang Selatan
95 — 21
06 November 2008 No. 170/Pisangan/2008;
- Stating The plaintiff as the sole rightful owner of the Land and Buildings of the area 510 m2 located in Pisangan Village, East Ciputat District, City South Tangerang based on Certificate of Property Rights Number 6361 / Pisangan area 510 m2 Measuring Letter 06 November 2008 No. 170/Pisangan/2008;
- Stating The plaintiff as a good faith purchaser of the object of dispute covering an area of 510 m2 which
- States This judgment also applies as a Deed of Transfer of rights to land covering an area of 510 m2 located in Pisangan Village, East Ciputat District, Tangerang City South based on Title Certificate Number 6361 / Pisangan covering an area of 510 m2 Measuring Letter dated November 06, 2008 No. 170/Bananaan/2008 from Defendant I to the Plaintiff;
- Punish Co-Defendant II to register the transfer of land rights covering an area of 510 m2 which