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Register : 18-11-2013 — Putus : 04-06-2014 — Upload : 12-07-2014
Putusan PA BANYUWANGI Nomor 6224/Pdt.G/2013/PA.Bwi
Tanggal 4 Juni 2014 — PEMOHON DAN TERMOHON
102
  • Pts.No.6224/Pdt.G/2013/PA.Bwi.SALINANes3M cle Gad DU oly HM aba 1 ALM y Ger Vly quill railAG) 5 gels alll (jllaallUNS IAL YI cg ST LAST gh CULS Yi gol a g paalls Aalaall Atay 5) Aeiall aie J shall Jif dallas da 5 5!CHS IV) Saell Saxo (8 Aalbaal) Atay i SB guSVlg Gace Adaill plac!
    ~ Gala 5 Ugh Sg 8 5GU gh Cll G>UaIL Aad 2 Aa jlJ shall Jah Aallne das jl) Cuils 13) Advi y Ligne US IS AIS jell ada wad ee Ge yg piialls cated gely al Quill os Ailoall diaill aie 2(a) memberikan mut'ah yang layak kepada bekas istrinya, baik berupauang atau benda, kecuali bekas istri tersebut qobladdukhul.(6) memberikan nafkah, maskan dan kiswah kepada bekas istri selamadalam iddah, kecuali bekas istri telah dijatuhi talak bain atau nusyuzdan dalam keadaan tidak hamil.
    Pasal 158 huruf (6) Kompilasi Hukum Islam yang redaksinyasebagai berikut:AGNI Leg yl glbaall e 5 5) cle Analy Anibal y guuodll y cpoliill y AiLall aadJ shall aes Aalbaal!
Putus : 27-09-2017 — Upload : 16-10-2017
Putusan PN SURABAYA Nomor 2/Pdt.Sus.HKI.Design Industri/2017/PN Niaga.Sby
Tanggal 27 September 2017 — Dart Industries, Inc melawan PT Mitra Mulia Makmur Cs
376126
  • Members shall provide for the protection of independently createdindustrial designs that are new or original. Members may provide thatdesigns are not new or original if they do not significantly differ fromknown designs or combinations of known design features. Membersmay provide that such protection shall not extend to designs dictatedessentially by technical or functional considerations."Terjemahan bebasnya:"Anggota vajib memberikan perlindungan desain produk industri yangbaru atau asli.
    Members shall provide for the protection of independently createdindustrial designs that are new or original. Members may provide thatdesigns are not newor original if they do not significantly differ from knowndesigns or combinations of known design features.
    give effect to the provisions of this Agreement.Members may, but shall not obliged to, implement in their law moreextensive protection than is required by this Agreement, providedthat such protection does not contravene the provisions of thisAgreement.
    Members shall be free to determine the appropriatemethod of implementing the provisions of this agreement withintheir own legal system and practice.Terjemahan bebasnya:Negara anggota akan menindaklanjuti ketentuanketentuan padaPerjanjian ini.
    Members mayprovide that such protection shall not extend to designs dictatedessentially by technical or functional considerations.Terjemahan bebasnya:Negara anggota harus memberikan perlindungan desain industri yangbaru atau asli. Negara anggota dapat menetapkan bahwa desain tidak baruatau asli jika mereka tidak secara signifikan berbeda dari desain yangsudah ada atau kombinasi dari fitur desain yang sudah ada.
Register : 10-10-2017 — Putus : 08-11-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1877 B/PK/PJK/2017
Tanggal 8 Nopember 2017 — DIREKTUR JENDERAL PAJAK VS PT. TANJUNGENIM LESTARI PULP AND PAPER;
6531 Berkekuatan Hukum Tetap
  • Lebih lanjut, SKD Nordea Bank Finland Plc,Singapore Branch (Finlandia), SKD Skandinaviska Enskilda Banken (Swedia)dan SKD Mizuho Corporate Bank (Jepang) telah Pemohon Banding serahkanpada saat proses pemeriksaan;Halaman 11 dari 45 halaman Putusan Nomor 1877/B/PK/PJK/2017Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise
    carries on business in the other Contracting Statethrough a permanent establishment situated therein";Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (Tax Treaty)antara Indonesia dan Finlandia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak
    Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatContracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Bahwa dalam S756/PJ.312/2001 menyebutkan bahwa usaha aktifmengharuskan adanya aktivitas nyata yang merupakan suatu proses produktifyang menghasilkan barang atau jasa yang dapat diperjualbelikan kepada pihaklain secara
    pinjaman seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisin kurs atas pinjaman dalam valuta asing (sepanjang selisih kurstersebut merupakan penyesuaian terhadap biaya bunga) atau amortisasipremi kontrak valuta berjangka dalam rangka lindung nilai (hedging) danayang dipinjam dalam valuta asing;Bahwa berdasarkan penjelasan tersebut diatas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:interest shall
    pembayaran biaya agency fee dantrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall
Register : 20-06-2012 — Putus : 22-10-2012 — Upload : 21-12-2012
Putusan PTUN JAKARTA Nomor 102/G/2012/PTUN-JKT
Tanggal 22 Oktober 2012 — Kementerian Pekerjaan Umum Republik Indonesia;Antoni Fernando
13699
  • M.F.C6terdapat clause 73 Secrecy Part I General Condition of Contract; subclause Miscellaneous, yang menyatakan:The Contractor, his employees, agents and subcontractors shall notgive to unauthorized persons any information, verbal or otherwise,about the Works and shall not allow anauthorized persons to inspect theWorks, Drawings and Contract Documents without the written consentof the Employer; (Kontraktor, Pegawainya dan Sub kontraktor tidak diperkenankanmenyerahkan kepada pihak lain yang tidak
    Waskita Jaya Purnama), sehingga tidak dapat memberikankontrak Medan Flood Control tersebut kepada pihak lain tanpa seizin Pihak Kedua;Bahwa dalam Medan Flood Control/Contract Package Nomor: M.F.C6 tanggal 21April 2004, terdapat klausul (clause) 73 Secrecy Part I General Condition ofContract, sub clause Miscellaneous, yang menyatakan: The Contractor, hisemployees, agents and subcontractors shall not give to unauthorized persons anyinformation, verbal or otherwise, about the Works and shall not allow
Register : 09-02-2016 — Putus : 14-04-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 134 B/PK/PJK/2016
Tanggal 14 April 2016 — DIREKTUR JENDERAL PAJAK VS PT. SURYA MULTI INDOPACK;
9649 Berkekuatan Hukum Tetap
  • Republic OfSingapore For The Avoidance Of Double Taxation And The Prevention OfFiscal Evasion With Respect To Taxes On IncomeArticle 12 paragraph (1)Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Article 12 paragraph (2)However, such royalties may be taxed in the Contracting State in whichthey arise, and according to the law of the State, but if the recipient is thebeneficial owner of the royalties, the tax so charged shall
    equipment, or forinformation concerning industrial, commercial or scientific experience.Article 12 paragraph (8)Where, owing to a special relationship betwen the payer and the beneficialowner or between both of them and some other person, the amount of theroyalties paid, having regard to the use, right or information for which theyare paid, exceeds the amount which would have been agreed upon by thepayer and the beneficial owner in the absence of such relationship, theprovisions of this article shall
    Inthat case, the excess part of the payments shall remain taxable accordingto the laws of each Contracting State, due regard being had to the otherprovisions of this Agreement..
Register : 16-07-2013 — Putus : 09-09-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put.54991/PP/M.IXA/19/2014
Tanggal 9 September 2014 — Pemohon Banding dan Terbanding
20012
  • And The Peoples Republic OfChina, 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 Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP) For The Rules Of OriginOf The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall
    Certificate of Origin (Form E), and signed by theauthorised 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;e) 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 The Rules Of Origin OfThe AseanChina Free Trade Area pada Rule 3 dinyatakan Within the meaning of Rule 2 (a), thefollowing shall be considered as wholly produced or obtained in a Party:a) Plant and plant products harvested, picked or gathered there;b) Live animals 2
Register : 30-05-2013 — Putus : 16-10-2014 — Upload : 13-11-2015
Putusan PENGADILAN PAJAK Nomor Put-56165/PP/M.XVIIA/19/2014
Tanggal 16 Oktober 2014 — Pemohon Banding dan Terbanding
13629
  • Undergone Any Operation There Other Than Unloadingand Reloading or any Other Operation to Preserve Them in Good Condition, bahwa pelaksanaan ketentuan di atas dalam Appendix 1, Attachment A,Revised Operational Certification Procedure (OCP) for The Rules of origin ofthe ASEANChina Free Trade Area (ROO), Rule 21, sebagai berikut: ForThe Purpose of Implementing Rule 8(c) of the Rules of Origin for the ACFTA,Where Transportation is Effected Trough the Territory of One or MoreNonACFTA Parties, the Following Shall
    Undergone Any OperationThere Other Than Unloading and Reloading or any Other Operation to PreserveThem in Good Condition.bahwa pelaksanaan ketentuan di atas dalam Appendix 1, Attachment A, RevisedOperational Certification Procedure (OCP) for The Rules of origin of theASEANChina Free Trade Area (ROO), Rule 21, sebagai berikut: For The Purposeof Implementing Rule 8(c) of the Rules of Origin for the ACFTA, WhereTransportation is Effected Trough the Territory of One or More NonACFTA Parties,the Following Shall
Register : 01-08-2016 — Putus : 27-10-2016 — Upload : 29-12-2016
Putusan MAHKAMAH AGUNG Nomor 1097 B/PK/PJK/2016
Tanggal 27 Oktober 2016 — PT. JELAI CAHAYA MINERALS VS DIREKTUR JENDERAL PAJAK;
104100 Berkekuatan Hukum Tetap
  • Interest Rate" means LIBOR#5% on 12 months deposit as at the due dateof the Advance;("Tingkat Bunga" berarti LIBOR+5% atas setoran 12 bulan pada saat jatuhtempo Pinjaman);Butir 4.1.Interest shall notionally accrue on the outstanding principal from time to timeat the Interest Rate, provided that Interest shall not become due nor payableunless and until specifically demanded in writing by the Lender;(Bunga dibayangkan terakumulasi atas pokok pinjaman yang belum dibayarden' waktu ke waktu pada Tingkat
    Tanggal jatuh tempo (Due Date) itu sendiridiatur dalam Butir 4.2 Perjanjian Pinjaman yang berbunyi:The Lender shall, from time to time, determine the due date for repayment ofeach Advance and the Borrower shall repay the Advance accordingly;Halaman 2 dari 27 halaman.
Putus : 31-08-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1268/B/PK/PJK/2017
Tanggal 31 Agustus 2017 — DIREKTUR JENDERAL PAJAK vs PT NEWMONT NUSA TENGGARA
6570 Berkekuatan Hukum Tetap
  • If the applicable copper price exceeds $1.15 perpayable pound of copper, a positive Price Participation of 1.5% of thetotal copper price shall apply to the benefit of the Buyer.
    If theapplicable copper price is less than US $1.15 per payable pound ofcopper, no negative Price Participation shall apply;yang artinya; Apabila harga jual tembaga per pon yang harusdibayarkan lebih tinggi dari $1,15, maka akan timbul angka PriceParticipation yang akan mengurangi harga jual (akan mengurangipendapatan Pemohon Banding) dan menjadi keuntungan bagipembeli, dan sebaliknya apabila harga jual tembaga berada di bawah$1,15, maka tidak ada angka Price Participation yang timbul;e bahwa dari
    If the applicable copper price exceeds $ 1.15per payable pound of copper, a positive Price Participation of 1.5%of the total copper price shall apply to the benefit of the Buyer.
    Ifthe applicable copper price is less than US$ 1.15 per payablepound of copper, no negative Price Participation shall apply;yang artinya;Apabila harga jual tembaga per pon yang harus dibayarkan lebihtinggi dari $1,15, maka akan timbul angka Price Participation yangakan mengurangi harga jual (akan mengurangi pendapatanPemohon Banding) dan menjadi keuntungan bagi pembeli, danHalaman 18 dari 34 halaman.
    If the applicable copper price exceeds $ 1.15 perpayable pound of copper, a positive Price Participation of 1.5%of the total copper price shall apply to the benefit of the Buyer.If the applicable copper price is less than US$ 1.15 perpayable pound of copper, no negative Price Participation shallapply;yang artinya; Apabila harga jual tembaga per pon yang harusdibayarkan lebih tinggi dari $1,15, maka akan timbul angkaPrice Participation yang akan mengurangi harga jual (akanmengurangi pendapatan Pemohon
Register : 05-11-2018 — Putus : 06-12-2018 — Upload : 31-12-2018
Putusan PA BUOL Nomor 153/Pdt.G/2018/PA.Buol
Tanggal 6 Desember 2018 — PENGGUGAT Melawan TERGUGAT
4616
  • Dalil syar'i dalam Kitab Madaa Hurriyatuz Zaujaini fith Thalaaq Juz halaman 83, yang kemudian diambil alin sebagai pendapat majelis hakimsebagai berikut:Lgad bis tea aly Gem g Sl) Shall qo ewei Gum (GUal) pli plays JUGS) hyOF C90 Oe Boge Tig Ab Qual Cuny che Vy GibaiTig OLS alle fap g srgall Garulls Gums jl dal ple aSay OI cline yf piu4d) set)Artinya : Islam memilih lembaga thalaq/cerai ketika rumah tanggasudah dianggap goncang serta dianggap sudah tidak bermanfaat laginasehat/perdamaian, dan hubungan
Register : 17-04-2017 — Putus : 12-06-2017 — Upload : 06-01-2018
Putusan PT JAKARTA Nomor 204/PDT/2017/PT.DKI
Tanggal 12 Juni 2017 — PT.BANK SYARIAH MANDIRI >< PT.PETRO ENERGY CS
121179
  • Quantity shall be Lot Shipment for 1 year Period.determined according to Shore Tank Quantity shall be determinedFigure after Received at Discharge Port according to Shore Tank Figure afterand will be determined by Independent Received at Discharge Port and willSurveyor for the final result. be determined by IndependentYang diterjemahkan oleh Evandinata Surveyor for the final result.YangKuantitas Halim, M.Hum, penterjemah diterjemahkan oleh Evandinata(Pasal3, Ayat tersumpah sebagai berikut: Halim,
    Independen untuk hasil akhir.Price The Unit Price in US Dollars per barrel Price shall be on 99,81% X Lops (Low(Section 6) shall be: Mops) 0.25% S from date 26" from PLN Contract price Belawan 2USD the previous Two Month until 25" Hal 17 dari 39 Halaman Put.
    memberikan putusan yang seadiladilnya (ex aequo et bono).Menimbang, bahwa atas gugatan tersebut Tergugat Il telah mengajukanjawabannya, sebagai berikut :DALAM EKSEPSI : EXEPTIO DILATORIA (Eksepsi Gugatan Prematur)1.Bahwa kontrak jual beli Sales contract for product sales & Purchase, nomor002/PEKPM/SLSBELAWAN/FEB2015, tanggal 3 Februari 2015,jangka waktunya yaitu dari tanggal 1 Maret 2015 sampai dengan tanggal29 Februari 2016, sebagaimana dalam ketentuan Section 2 No 2.1 yangmenyatakan "The seller shall
    sell, and buyer shall accept the products at belawanport, Indonesia during the period of 1*' of march 2015 up until 2g" February 2016 (1year)".
Putus : 03-02-2015 — Upload : 01-12-2015
Putusan MAHKAMAH AGUNG Nomor 942/B/PK/PJK/2014
Tanggal 3 Februari 2015 — DIREKTUR JENDERAL PAJAK vs. PT. PINDO DELI PULP AND PAPER MILLS
5528 Berkekuatan Hukum Tetap
  • 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 itarises and according to the laws of that State, but if the beneficial owner ofthe interest is a resident of the other State, the tax so charged shall
    notexceed 10 per cent of the gross amount of the interest";Ayat (4), "Notwithstanding the provision of paragraph 2, interest arising inone of the two States 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 is paidon a loan made for a period of more than 2 years or is paid in connectionHalaman 5 dari 40 halaman.
    Putusan Nomor 942/B/PK/PJK/201 4with the sale on credit of any industrial, commercial or scientific equipment";Ayat (5), "The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4";Bahwa dalam hal ini, baik Direktorat Jenderal Pajak selaku "Pejabat yangBerwenang" Indonesia maupun "Pejabat yang Berwenang" Belanda,belum/masih melakukan pembicaraan tentang aturan pelaksanaan ayat (2),(3), dan (4) sebagaimana dimaksud pada Pasal 11 ayat
    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 it arises, and according to thelaws of that State, but if the recipient is the beneficial owner of the interestthe tax so charged shall
    not exceed 10% of the gross amount of the interest.The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of this limitation";Bahwa dengan demikian secara implisit pada prinsipnya Terbanding telahmengakui halhal sebagai berikut:Bahwa CVI GVF (LUX) Master S.A.R.L. adalah penduduk NegaraLuxembourg, yang oleh karenanya Terbanding menerapkan PersetujuanPenghindaran Pajak Berganda antara Indonesia dan Luxembourg sesuaiPasal 1 Persetujuan Penghindaran
Register : 18-10-2016 — Putus : 18-04-2017 — Upload : 25-04-2019
Putusan PN TANGERANG Nomor 757/Pdt.G/2016/PN.Tng.
Tanggal 18 April 2017 —
12251
  • Once general boarding has commenced, passengers whe have purchased our Hot Seat shall join the general boarding queue.6.3 Noshow: You must be present at check in on time and be present at the boarding gate not later than the time specified by us at the time of check in.
    We shall not be liable in any way whatsoever to you in connection with obtaining necessary documents orcomplying with such laws, regulations, orders, demands, notices, requirements or instructions, whether given orally or in writing or otherwise, or for the consequences to youresulting from your failure to obtain such documents or to comply with such laws, regulations, orders, demands, notices, requirements or instructions.6.5 Travel Documents: You are responsible for obtaining and must possess and
    Except for Malaysian children traveling to Sabah andSarawak which travel documents are prescribed below, copies of childrens birth certificates or identity cards* are required before they are allowed to board.Malaysian children traveling to Sabah or Sarawak:Children under the age of 12 shall be allowed to board by producing the original birth certificates or identity cards or Adoption Certificates (such Adoption Certificate shall beas prescribed by the National Registration Department of Malaysia
    Children, aged 12 and above shall be required to produce their original birth certificates or identity cards.International Routes:All passengers traveling on international routes must passess valid passports with at least six (6) months validity and the applicable valid visas. Such passengers shallposses a return on an onward journey ticket.
    The following shall qualify as identity cards for children: Mykid for Malaysia, Thai national ID card for Thailand and the Kartu Keluarga for Indonesia.** The production of an original passport qualifies as valid identification under this articleHalaman 20 dari 38 Putusan Nomor 757Pdt.2016/2016/PN TngBahwa berdasarkan halhal tersebut, jelas TERGUGAT telahmemberikan penjelasan mengenai persyaratan pembelian tiket untukrute Internasional, dan atas penjelasan persyaratan tersebut ParaPenggugat telah
Register : 15-07-2020 — Putus : 07-01-2021 — Upload : 12-01-2021
Putusan PTUN JAKARTA Nomor 136/G/2020/PTUN.JKT
Tanggal 7 Januari 2021 — Penggugat:
Prof.Dr. O.C. KALIGIS, SH.,MH.
Tergugat:
Komisi Pemberantas Korupsi KPK RI
481335
  • Dan Pasal 28 D ayat (1) Setiap orang berhak ataspengakuan, jaminan, perlindungan, dan kepastian hukum yangadil serta perlakuan yang sama dihadapan hukum;UU No. 12 Tahun 2005 tentang Pengesahan InternationalConvenant on Civil and Political Right (ICCPR) Pasal 10 ayat (3)dan Pasal 26 yang berbunyi:Pasal 10 ayat (3), The penintentiary system shall comprisetreatment of prisioners the essential aim of which shall be theirreformation and social rehabilitation.
    In this respect, the law shall prohibitany discrimination and guarantee to allpersons equal andeffective protection against discrimination on any ground such asrace, colour, sex, language, religion, political or other opinion,national or social origin, property, birth or other status;The United Nations Standard Minimum Rules for Treatment ofPrisioners (The Nelson Mandela Rule,) . Rule of GeneralApplication, Pasal 2 berbunyi:Rule 2. 1. The present rules shall be applied impartially.
    The religious beliefs andmoral precepts of prisoners shall be respected. 2. In order for theprinciple of nondiscrimination to beput into practice, prisonadministrations shall take account of the individual needs ofprisoners, in particular the most vulnerable categories in prisonsettings. Measures to protect and promote the rights of prisonersHalaman 18 dari 88 halaman, Putusan Nomor 136/G/2020/PTUNJKTwith special needs are required and shall not be regarded asdiscriminatory;c.
    Pasal 28 D ayat1: Setiap orang berhak atas pengakuan, jaminan, perlindungan dankepastian hukum yang adil serta perlakuan yang sama dihadapan hukum.UndangUndang Nomor 12 Tahun 2005 tentang Pengesahan InternationalConvenant Civil and Political Right (ICCPR) Pasal 10 ayat 3 dan Pasal 26.Pasal 10 ayat 3: The penintentiary sytem shall comprise treatment ofprisoners the essential aim of which shall be their reformation and socialrehabilitation.
    Rule 2.1 The present rule shall be applied impartially.Their shall be no discrimination on the ground of race, colour, sex, language,political or orther opinion, national or social origin, property, birth, or anyother status.
Putus : 09-01-2013 — Upload : 11-07-2013
Putusan MAHKAMAH AGUNG Nomor 548/B/PK/PJK/2011
Tanggal 9 Januari 2013 — DIREKTUR JENDERAL PAJAK VS PT. ASURANSI JIWA SEQUIS LIFE
5538 Berkekuatan Hukum Tetap
  • Asuransi Jiwa SequisLife (the "Reprsentative") yang berbunyi :7.1 "The Representative shall be entitled to receive in respect of itsservices herein during the continuance of this Agreement aCommission and Trailer Fee to be agreed in witing between thePrincipal and the Representative f rom time to time.7.2 Commission shall be payable only in respect of applications f orthe subscription of the Units accepted by the Principal inaccordance wth Clause 3"Halaman 16 Alinea ke4 dan 5: "bahwa dengan demikian
    SchroderInvestment Management Indonesia dengan Termohon PeninjauanKembali (semula Pemohon Banding), disebutkan :"The Representative shall be entitled to receive in respect of itsservices herein during the continuance of this Agreement aCommission and Trailer Fee to be agreed in witing between thePrincipal and the Representative from time to time."Hal 12 dari 21 hal. Put.
Putus : 27-02-2020 — Upload : 06-07-2020
Putusan MAHKAMAH AGUNG Nomor 520/B/PK/Pjk/2020
Tanggal 27 Februari 2020 — PT QUEEN PACIFIC SUKSESABADI vs DIREKTUR JENDERAL BEA DAN CUKAI
5616 Berkekuatan Hukum Tetap
  • (C) The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact with the putes aieconstituent 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 such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the Poot.
    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
Register : 02-06-2017 — Putus : 19-07-2017 — Upload : 19-09-2017
Putusan MAHKAMAH AGUNG Nomor 1218 B/PK/PJK/2017
Tanggal 19 Juli 2017 — DIREKTUR JENDERAL PAJAK vs BUT BANGKOK BANK PUBLIC COMPANY LIMITED;
134109 Berkekuatan Hukum Tetap
  • Pemohon Banding tidak setuju dengan pendapat Peneliti yangmenyatakan bahwa alasan Pemohon Banding tidak tepat dan tidak relevankarena seharusnya yang relevan untuk dilihat adalah ketentuan yangmerujuk pada hak pemajakan Negara cumber sesuai "article 11 angka 2huruf a P3B yaitu sebagai berikut :However, In the case of Indonesia, such interest arising in Indonesia maybe taxed in Indonesia according to the laws of Indonesia, but if the recipientis the beneficial owner of the interest, the tax so charged shall
    (Terbanding)berpendapat bahwa alasan Termohon Peninjauan Kembali(Pemohon Banding) tersebut tidak tepat dan tidak relevan karenaseharusnya yang relevan untuk dilihat adalah ketentuan yangmerujuk pada hak pemajakan Negara sumber sesuai "article 11angka 2 huruf a" P3B yaitu sebagai berikut:"However, In the case of Indonesia, such interest arising inIndonesia may be taxed in Indonesia according to the laws ofIndonesia, but if the recipient is the beneficial owner of the interest,the tax so charged shall
    Bahwa sesuai dengan Pasal 11 ayat 2 huruf a P3B Indonesia Thailand yang menyatakan bahwa "However, In the case ofIndonesia, such interest arising in Indonesia may be taxed inIndonesia according to the laws of Indonesia, but if theHalaman 15 dari 26 halaman Putusan Nomor 1218/B/PK/PJK/2017recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount ofthe interest, hal ini dapat dijelaskan bahwa dalam hal diIndonesia, bunga yang berasal dari Indonesia
    Bahwa dengan demikian argumentasi Termohon PeninjauanKembali (semula Pemohon Banding) sebagaimana tersebut diatas tidak tepat dan tidak relevan karena seharusnya yangrelevan untuk dilihat adalah ketentuan yang merujuk pada hakpemajakan Negara sumber yaitu sebagai berikut:"However,(a) In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesiaaccording to the laws of Indonesia, but if the recipient is thebeneficial owner of the interest, the tax so charged shall notexceed
Register : 18-01-2011 — Putus : 17-11-2011 — Upload : 14-04-2014
Putusan PN JAKARTA SELATAN Nomor 30/Pdt.G/2011/PN.Jkt.Sel
Tanggal 17 Nopember 2011 — AGUS ERMAWAN M E L A W A N BRIAN LEE SKINNER PT.MATCH CONSULTING INYERNATIONAL
9042
  • pengadilan Negri Jakarta Selatan.3 Bahwa selain itu TERGUGAT II Juga berkedudukan dijakarta selatan,dalamlingkup kewenangan Pengadilan Jakarta Selatan.Pasal 118 ayat 4 HIR:Sika dengan surat akte tempat telah di pilih,maka si penggugat kalau mau dapatmemasukan gugatannya kepada ketua pengadilan negri yang dalam daerahhukumnya tempat diam yang dipilih itu terletak.Article 14.3 COOPERATION AGREEMENT:in case of faliure to attain amicable resolition, then all disputes arising in relation tothis agreement shall
    Dengan demikian sebagai perseroan terbatas yang tunduk padaketentuan UndangUndang No.40 Tahun 2007 Tentang Perseroan Terbatas (videpasal 66 ayat 3 UU PT) dan ketentuan hukum perusahaan yangberlaku,TERGUGAT II, wajib membuat laporan keuangan,sehingga keluarmasuknya keuangan dari rekening TERGUGAT II, termasuk sehubungan denganbisnis pelatihan berdasarkan AGREEMENT transparan dan dapat di pertanggungjawabkan.Article 2.3 COOPERATION AGREEMENT:ALL payments shall be made to the account in favour of the
    Second Party toMatch Consulting International with bank BCA Account No.0063103606.Terjemahan resminya:Pasal 2 ayat AGREEMENT:Semua pembayaran harus di lakukan atas nama pihak ke dua Kepada Matchconsulting International di rekening BCA Account No.0063103606.Article 2.3 cooperation AGREEMENT :ALL payments shall be made to the account in favor of the Second Party toMatch Consulting international with Bank BCA Account No.0063103606.Article 7.3 COOPERATION AGREEMENT :Every revenue or invoic relating
    to this cooperation scope shall be directelicreditted to the account of match Consulting International with bank BCA No:0063103606 and every payment shall also be talken from such account.
    sebagai modal kewajibansebesar Rp.500.000.000, (limaratus juta rupiah) ke Rekeninng TERGUGAT II diBank Central Asia (BCA) dengan nomor 0063013606 dan baik TERGUGAT Imaupun TERGUGAT II tudak pernah mau di konfirmasi mengenai hal itu(vide Bukti P1).Articel 2.1 COOPERATION AGREEMENT.For the training division activities as referred to in Article 1, the partieshereto agre to equally (50:50) assume the capital required namely amountingto Rp. 1.000.000.000, (one billion rupiah),of wich another acounting shall
Register : 09-04-2021 — Putus : 17-06-2021 — Upload : 11-08-2021
Putusan PT JAKARTA Nomor 129/PDT/2021/PT DKI
Tanggal 17 Juni 2021 — Pembanding/Penggugat : PT. REGUS BUSINESS CENTRE INDONESIA diwakili oleh Triandini Prasetyo selaku Direktur
Terbanding/Tergugat : PT. ANEKA USAHA UNGGUL
7931
  • PENGGUGAT dan TERGUGAT,TERGUGAT memiliki kewajiban untuk menjamin Objek Perjanjian agarberoperasi sebagaimana mestinya dan sesuai dengan kesepakatan dalamPerjanjian Kerjasama.Bahwa kewajiban TERGUGAT yang pada intinya berkewajiban menjaminObjek Perjanjian agar dapat digunakan dengan baik dan beroperasisebagaimana mestinya, telan secara tegas dan jelas tertuang dalamLampiran dalam Perjanjian Kerjasama, yaitu pada Appendix A (Appendix)khususnya mengenai Building Occupational Permit dinyatakan bahwa:AUU shall
    guarantee that by Lease Commencement Date or earlyoccupancy date:e The Building shall have undergone testing and commissioning;Halaman 5 dari 19 halaman Putusan.
    The Building Operation Permit (IPB) application shall have been dulyfiled with the relevant government authority;e The Building Construction Permit (IMB) and the Preliminary IPB havebeen received, ande The Building is fully operational, which is consistent with other newlyconstructed office projects in Indonesia.
Putus : 25-05-2012 — Upload : 13-11-2012
Putusan MAHKAMAH AGUNG Nomor 268 K/Pdt.Sus/2012
Tanggal 25 Mei 2012 — PT. SUMI ASIH ; VINMAR OVERSEAS Ltd
787859 Berkekuatan Hukum Tetap
  • Within thirty (30) days from the date of transmittal of thisAward to the Parties, Respondent Pt Sumi AsihOleochemical Industry shall pay to Claimant VinmarOverseas,Ltd. the following sums :a. Damages of $5,578,461.00 ;b. Preaward interest in the amount of $355,339.00 ;c. Attorneys fees of $200,000.00 ;3. Interest on the total of the amounts specified in paragraph 1above shall accrue until paid at the rate applicable to unpaidjudgements as provided under the law of the States ofTexas;4.
    The administrative fees and expenses of the InternationalCentre for Dispute Resolution (ICDR), the internationaldivision of the American Arbitration Association (AAA),totaling $22,550.00 shall be borne by the Parties as incurred ;5. The compensation and expenses of arbitrators totaling$54,582.11 shall be borne equally by the Parties......... 7:3.
    nasional dan bukan PutusanArbitrase Internasional ;Menimbang bahwa terhadap dalil Penggugat yang dibantahTergugat tersebut majelis berpendapat bahwa berdasarkan BuktiT115, berupa Penetapan Penjadwalan (Scheduling Order)tanggal 30 Juli 2008 didalamnya telah termuat klausula bahvwakedua belah pihak yang bersengketa telah menyetujui bahwabentuk putusan arbitrase berbentuk putusan standard, yaitu tidaklagi memuat pertimbangan hukum dan duduk perkaranya,sebagaimana tertulis dalam bukti 1115 :The Ruling shall
    No. 268 K/Pdt.Sus/2012ADAMS AND REESE LLP sebagaimana didalilkan olehPenggugat ;Keberatan Pembanding: 19.20.21.Bahwa pengertian putusan standar sebagaimana disebutkan dalamScheduling Order yakni The ruling shall be a standard award andnot a reasoned avard tidaklah jelas karena Peraturan AAA sendiriyakni INTERNATIONAL DISPUTE RESOLUTION PROCEDUREStidak menyebutkan istilah dan pengertian Putusan Standar atau AStandard Award dan Peraturan AAA juga tidak menetapkan bentukataupun format suatu Putusan