or other parties";yang terjemahannya adalah sebagai berikut:"FASILITAS: Berarti keseluruhan jaringan pipa, termasuk dengansegala fasilitas pendukungnya yang didirikan dan dibangun olehMUI (in casu Tergugat ) berdasarkan Perjanjian ini.

Both parties agreed to enter a good faith negotiation in the eventof any disputes arise pursuant to this agreement.3. In the event that both parties fail to achieve a settlementagreement after 90 (ninety) calendars days of negotiation, both partiesagreed to settle the disputes at the Indonesian National ArbitraryAgency (BANI) in Jakarta.4. The conclusion/decree of BANI shall be final and become bindingto both parties.(terjemahan bebas:1.

Both parties (catatan dari Tergugat Il: both parties adalahPenggugat dan Tergugat dengan Tergugat Il) shall in the firstinstance attempt to resolve any and all disputes, controversies, andHalaman 16 dari 68 hal. Put. Nomor 1460 K/Pdt/2017conflicts which may arising between them in connection with thisAgreement amicably by mutual and good faith consultation,conciliation, and cooperation2.

Both parties agreed to enter a good faith negotiation in theevent of any disputes arise pursuant to this agreement;2. In the event that both parties fail to achieve a settlementagreement after 90 (ninety) calendar days of negotiation, bothHalaman 18 dari 68 hal. Put. Nomor 1460 K/Pdt/2017parties agreed to settle the dispute at the Indonesian NationalArbitrary Agency (BANI) in Jakarta.;4.

Both parties (catatan dari Tergugat Il: both parties adalahPenggugat dan Tergugat dengan Tergugat II) shall in the firstinstance attempt to resolve any and all disputes, controversies, andconflicts which may arising between them in connection with thisAgreement amicably by mutual and good faith consultation,conciliation, and cooperation;2: In the event that both parties (Penggugat, Tergugat danTergugat II) are unable to resolve any dispute arising within thecontext of this Agreement within 60 (sixty

USD2,855,667.00 karenapembayaran royalti kepada perusahaan afiliasi tidak wajar dengan alasan sebagai berikut:Pemohon Banding tidak memberikan dokumen transaksi pemanfaatan harta tidak berwujud;bukti kepemilikan atas harta tidak berwujud hanya pada intellectual property (sertifikatmerek);Pemohon Banding tidak memberikan perjanjian royalty dan atau license agreement;penggunaan merek Sharp mempunyai hubungan erat dengan penjualan produk, sepanjanguntuk konsumen di Indonesia dan bukan penjualan kepada related parties

how Majelisberpendapat bahwa Pemohon Banding tidak dapat membuktikan eksistensi know how tersebut;bahwa atas bukti P19 dokumen intelectual property (sertifikat merk) Majelis berpendapat bahwameskipun Pemohon Banding dapat membuktikan eksistensi sertifikat merek yang telah terdaftardi Depkumham Nomor: IDM000094384 tanggal 15 Februari 2005 namun penggunaan merekSharp akan berhubungan erat dengan penjualan produk sepanjang penjualan produk kepadapihak independen dan bukan penjualan kepada related parties

sedangkan terbukti penjualanPemohon Banding 100% kepada related parties;bahwa atas bukti P19 dokumen intelectual property (paten) Majelis berpendapat PemohonBanding dapat membuktikan paten yang dimiliki oleh Sharp Corporation berupa prosedurproduksi optical coupling device;bahwa atas bukti P20 dokumen tehnical support (training) Majelis berpendapat buktibuktitersebut hanya menunjukkan materi training tidak membuktikan eksistensi dari training;bahwa atas bukti P24 Neraca Sharp Corporation Jepang

desain,logo dagang dan merek Sharp;e masa manfaat adalah selama Pemohon Banding masih memproduksi danmendistribusikan produk tersebut;bahwa Majelis berpendapat berdasarkan P38 Pemohon Banding dapat membuktikan peristiwapengalihan hak penggunaan harta tidak berwujud namun Pemohon Banding belum dapatmembuktikan untuk manfaat ekonomis yang diperoleh karena penggunaan merk sharpmanfaatnya dapat diperoleh jika penjualan produk kepada konsumen di Indonesia sedangkanpenjualan Pemohon Banding kepada related parties

Rakyat China), yaitu pada Annex 3"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:bahwa pada Rule 2 disebutkan sebagai berikut:Rule 2The Certificate of Origin (Form E) shall be issued by the issuing authorities of theexporting party;bahwa pada Rule 3 disebutkan bahwa setiap negara anggota menginformasikan specimentanda tangan dan stempel resmi yang digunakan dalam menerbitkan Certificate of Origin(Form E), sebagaimana kutipan berikut:Rule 3A party shall inform all the other parties

of the names and addresses of its respectiveissuing authorities and shall provide specimen signatures and specimen of official seals,and correction stamps if any, used by its issuing authorities;The above information and specimens shall be provided to all the other parties to theagreement and copy furnished to the Asean Secretariat.

A party shall promptly inform allthe other parties of any charge in names, addresses, of official seals in the same manner;bahwa pada Rule 18 butir a, disebutkan bahwa apabila terdapat keraguan yang beralasan(reasonable doubt) atas keaslian dokumen, negara pengimpor dapat melakukan retroactivecheck dan menunda pemberlakuan preferential tarif sampai diterimanya hasil konfirmasisebagaimana kutipan berikut:Rule 18The customs authority of the importing party may request a retroactive check at randomand

Each party shall appoint one arbitrator withthird member appointed by the Chairman of SIAC;The arbitral proceeding shall accord to each the Parties right of crossexmionation of witnesses, the right to provide witnesses including expertwitnesses, and the right to make both written and oral submissions;Parties agree that they will not institute any legal proceeding arising out of orrelated to this Contract, except to enforce in any court having jurisdictionany award renderer by the arbitrators.

With respect to any legalaction brought in the Republic of Indonesia for the enforcement of anyarbitral award, both Parties irrevocably elect permanent domicile at theCentral Jakarta District Court;Without limiting the generality of the foregoing, the Parties hereby expresslywaive any Indonesian laws and regulations, decrees or policies having theforce of law that would otherwise give the right to appeal the decision of theArbitral Tribunal, and the parties agree that, in accordance with the article60

The parties waive the applicability of article 48 (1) of theIndonesia Arbitration Law and agree that an arbitration need not to becompleted within a specific time,Halaman 9 dari 19 hal. Put.

To be comparable means that none of the differences (ifany) between the situations being compared could materially affect the conditionbeing examined in the methodology (e.g. price or margin), or that reasonablyaccurate adjustments can be made to eliminate the effect of any such differences;Sedangkan 5 faktor yang mempengaruhi kesebandingan adalah:paint the characteristics of the property or services transferred, the functionsperformed by the parties (taking into account assets used and risks assumed

), thecontractual terms, the economic circumstances of the parties, and the businessstrategies pursued by the parties;bahwa dari fakta dan hasil pemeriksaan dalam persidangan banding ini dapat dilihatbeberapa hal yang patut diperhatikan.

The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consigneemust be located in the Parties and the copy of the third party invoiceshall be attached to the Certificate of Origin (Form E) when presenting tothe Customs Authority of the importing Party..f. bahwa berdasarkan Overleaf Notes Form E point 10 disebutkan: ThirdParty Invoicing: In cases where invoices are issued by a third country,*the Third Party Invoicing" in Box 13 shall be

KerjaSama Ekonomi Menyeluruh Antara Perhimpunan BangsaBangsa AsiaTenggara dan Republik Rakyat China) yang berlaku secara efektif padatanggal 3 Oktober 2011 sesuai dengan surat Kementerian Luar Negeri NomorD/03154/10/201 1/60.bahwa menurut pendapat Majelis, apa yang dimaksud dengan Third Party /Country Invoicing dapat dipahami dari :Appendix I, Annex 5, Rule of Origin For The Asean China Free Trade Area,Rule 1 Definition : For The Purpose of This Annex, menyatakan : :a Party means the individual parties

The third party invoice number should beindicated in Box 10 of the Certificate of Origin (Form E), the exporter andconsignee must be located in the Parties and the copy of the third partyinvoice shall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan didalam persidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 354379 tanggal

The third party invoice number should beindicated in Box 10 of the Certificate of Origin (Form E), the exporter andconsignee must be located in the Parties and the copy of the third partyinvoice shall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.tidak terpenuhi sehingga dengan demikian tidak dapat diberikan preferensitarif berdasarkan ACFTA.bahwa menurut Lampiran Peraturan Menteri Keuangan RepublikIndonesia Nomor 213/PMK.011/2011

danberlaku hukum negara Republik Singapura dan segala perselisihan atasperjanjian akan diselesaikan dengan hukum negara Republik Singapura(Lampiran 1);Pasal XV ayat (I) Perjanjian I mengatur sebagai berikut:"Governing Law and Arbitration;a This Agreement shall be governed and construed in accordance with theApplicable Laws and Regulations of Republic of Singapore;b Any disputes over the Agreement, in the first instance, will be settledthrough negotiations between the representatives of the two parties

toarrive at a mutually acceptable solution;c The two parties hereto accept the Republic of Singapore's laws as theproper legal venue for the settlements of any controversy or dispute thatmay arise in connection with, or as the result of this Agreement andwhich cannot be resolved by mutual agreement between the parties;(di garis bawahi oleh Para Tergugat);Terjemahan:"Hukum Yang Berlaku dan Arbitrasea Perjanjian ini diatur dan ditafsirkan sesuai dengan Peraturan Perundangundangan yang berlaku di Republik

tundukdan berlaku hukum negara Republik Singapura dan segala perselisihanatas perjanjian akan diselesaikan dengan hukum negara RepublikSingapura (Lampiran 2);Pasal XV ayat (I) Perjanjian II mengatur sebagai berikut:"Governing Law and Arbitrationa This Agreement shall be governed and construed in accordancewith the Applicable Laws and Regulations of Republic ofSingapore;b Any disputes over the Agreement, in the first instance, will besettled through negotiations between the representatives of thetwo parties

to arrive at a mutually acceptable solution;c The two parties hereto accept the Republic of Singapore's laws asthe proper legal venue for the settlements of any controversy ordispute that may arise in connection with, or as the result of thisAgreement and which cannot be resolved by mutual agreementbetween the parties";(di garis bawahi oleh Para Tergugat);Terjemahan:"Hukum Yang Berlaku dan Arbitrasea Perjanjian ini diatur dan ditafsirkan sesuai dengan PeraturanPerundangundangan yang berlaku di Republik

Dalam Perjanjian Pelaksanaan Konsorsium Pasal 12 (vide Bukti T.3 = BuktiP.03) secara tegas disebutkan sebagai berikut:3.2.1. lf any dispute or difference of any kind whatsoever shall arisebetween the Parties in connection with or asiring out of the CEA, whichthe Parties are unable to resolve within a period of sixty (60) days byamicable negotiation between them, the dispute or difference shall besubmitted to Singapore International Arbitration Center for arbitrationwhich shall be conducted in aaccordance

The third arbitrator or the chairman of the Arbitration Tribunal shallnot be a national of the country of domicile of the Parties to the CEA.And the award of the Arbitrator shall be final and binding upon theParties.Yang teriemahan resminya adalah sebagai berikut: 7.

Subject to the foregoing provision, the Parties agree that each party shallperform its rights and obligations relating to its scope of work under thecoordination and leadership of CNTIC as the leader of the Consortium.4.3.

If any dispute or difference of any kind whatsoever shall arisebetween the Parties in connection with or asiring out of the CEA, whichthe Parties are unable to resolve within a period of sixty (60) days byamicable negotiation between them, the dispute or difference shall besubmitted to Singapore International Arbitration Center for arbitrationwhich shall be conducted in aaccordance with the its arbitration rules ineffect at the time of applying for arbitration;5.11.2.

The third arbitrator or the chairman of the Arbitration Tribunalshall not be a national of the country of domicile of the Parties to theCEA. And the award of the Arbitrator shall be final and binding uponthe Parties.Yang teriemahan resminya sebagai berikut: 7.

No.964 K/Pdt.Sus/2010jatuh tempo, karena ada 3 syarat harus dipenuhi dan belumdipenuhi, yang dikutip sbb :ft is also further agreed by the Parties that the above amountshall be deemed to be correct and payable subject to thefollowing conditions :1.The Parties have agreed that the Contract is assumed to besuspended temporarily starting 30' September 1998, untilthe political and economic situation in Indonesia will allow theProject to be continued, or until the date mentioned incondition 3) below,

The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wishes so to continuethe Project, POC shall complete the Contract Works, until allphases of work provided in the Contract are completed andsecured, as contemplated in the Contract, upon terms andconditions (including the payment schedule of the abovefigures) to be finalized by the Parties at such time, whichterms and conditions shall be as nearly approximate those ofthe original contract as economic, political

Tagihan ini belum jatuh tempo, karena ada3 syarat harus dipenuhi dan belum dipenuhi, yang dikutip sbb :It is also further agreed by the Parties that the above amountshall be deemed to be correct and payable subject to thefollowing conditions :1. The Parties have agreed that the Contract is assumed to besuspended temporarily starting 30" September 1998, until thepolitical and economic situation in Indonesia will allow theHal. 36 dari 43 hal. Put.

However if until 15* November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties ;Terjemahan adalah sebagai berikut :Selanjutnya para pihak juga menyetujui bahwa jumlah di atasdianggap benar dan DAPAT DIBAYAR dengan persyaratanberikut :1)Para pihak telah menyetujui bahwa kontrak diasumsikan untukditunda sementara waktu mulai tanggal 30 September

ANNEX B.1.0LOCATIONS, AGREED SERVICES ANDCHARGES to the Standard Handling Agreement (SGHA) of January 2008, padapage 2 of 8 effective from: 1 APRIL 2011 (kutipan):Preamble: This Annex B is prepared in accordance with the simplified procedurewhereby the Parties agree that the terms of the Main Agreement and Annex A ofthe SGHA of January 2008 as published by the International Air TransportAssociation shall apply to this Annex B as if such terms were repeated here infull.

By signing this Annex B, the Parties confirm that they are familiar with theaforementioned Main Agrement and Annex A.Bahwa YANG TERPUBLISH MAIN AGREEMENT AND ANNEX OF THE SGHAOF JANUARY 2008, BY INTERNATIONAL AIR TRANSPORT ASSOCIATTION,DITEMUKAN MELALUI GOOGLE SEARCH ADALAH:Halaman 11 dari 43 hal Putusan Nomor 408/PDT/2018/PT DKIDITENTUKAN PADA ARTICLE 9 MAIN AGREEMENT NYA YANG BERBUNY!ISEBAGAI BERIKUT (KUTIPAN):1.

ARTICLE 9 ARBITRATIONIn the event of any dispute or claim concerning the scope, meaning,construction or effect of this Agreement, the parties shall make all reasonableefforts to resolve dispute amongst themselves. Failing mutual resolution of thedisputes, the parties may elect to resolve the dispute through arbitration (eitherby a single arbitratoror a panel of arbitrators).

In the event that the parties fail toagree to an arbitration process, the dispute shall be settled in accordance withthe laws of the state or jurisdiction set out in Annex(es) B.by the courts set outin Annex(es) B without regard to principles of conflict of laws.PENGADILAN NEGERI TIDAK BERWENANG MEMERIKSA PERKARA INIBERDASARKAN ARTICLE 9/PASAL 9 MAIN AGREEMENT DARI IATASTANDARD GROUND HANDLING AGREEMENT TANGGAL 1 APRIL 2011,UU ARBITRASE DAN NEW YORK CONVENTION YANG TELAHDIRATIFIKASI MELALUI KEPPRES

Failing mutual resolution of thedispute, the parties may elect to resolve the dispute through arbitration (eitherby a single arbitrator or a panel of arbitrators).

Bahwa terdapat keadaan baru atau bukti baru yaitu dengan adanyaPerjanjian antara Negara Indonesia dan Negara Malaysia yang dituangkandalam Naskah Momerandum Of Understanding (MOU) yang ditandatanganidan disepakati oleh Negara Indonesia dan Negara Malaysia di Bali,Indonesia pada tanggal 27 Januari 2012 (terlampir);e Pada Kolom 4 di dalam MOU yang isinya :"Noting the benefits to the parties of enhancing favorable conditions for apeaceful and durable solution to the difference between theparties" (English

Pukat Harimau Tidak Termasuk didalam Poin B, tetapi di dalam putusan Pengadilan dirampas untukNegara 2 set alat tangkap trawl net/Pukat Harimau;Mengacu pada MOU pada Article 10/Pasal 10 Penyelesaian Sangketayang bunyinya :Settlement of Disputes "Any difference of dispute between the partiesConcerning the interpretation and/or implemantion and/or application ofany of the provision of this Momerandum of Understanding shall besettled amicably through mutual consultation and/or Negotiations betweenthe parties

dijadikansebagai bukti baru (Novum) untuk dijadikan bahan pertimbangan dalamputusan Pengadilan Negeri Rokan Hilir No.244/Pid.Sus/2012/PN.RHLtanggal 13 Agustus 2012 terhadap para Termohon :e Bahwa adanya Perjanjian Antara Negara Indonesia dan NegaraMalaysia yang dituangkan dalam Naskah Momerandum OfUnderstanding (MOU) yang ditandatangani dan disepakati oleh NegaraIndonesia dan Negara Malaysia di Bali,Indonesia pada tanggal 27Januari 2012 ;e Pada Kolom 4 didalam MOU yang isinya :"Noting the benefits to the parties

Daerah itu harusdilakukan segera terhadap semua kapal nelayan kecuali bagimereka yang menggunakan alat tangkap illegal seperti bahanpeledak, alat penangkap ikan Listrik dan Kimia (Indonesia);Sedangkan dalam Mou diatas Pukat Harimau Tidak Termasuk didalam Poin B, tetapi di dalam putusan Pengadilan dirampas untukNegara 2 set alat tangkap trawl net/Pukat Harimau;Mengacu pada MOU pada Article 10/Pasal 10 Penyelesaian Sangketayang bunyinya :Settlement of Disputes"Any difference of dispute between the parties

To be comparable means thatnone of the differences (if any) between the situations being compared couldmaterially affect the condition being examined in the methodology (e.g. priceor margin), or that reasonably accurate adjustments can be made toeliminate the effect of any such differences.Sedangkan 5 faktor yang mempengaruhi kesebandingan adalah:beees the characteristics of the property or services transferred, the functionsperformed by the parties (taking into account assets used and risks assumed

),the contractual terms, the economic circumstances of the parties, and thebusiness strategies pursued by the parties.bahwa dari fakta dan hasil pemeriksaan dalam persidangan banding ini dapatdilihat beberapa hal yang patut diperhatikan.

22.607.220.682,0 529.392.298,00Rincian Koreksi Terbanding: 0 0 01 Yearly Retairment plan total 11.486.231,00 11.486.231,00 11.486.231,002 Entertainment Expenses total 1.915.977,00 1.915.977,00 1.915.977,003 DomesticHotels & Meals total 1.405.000,00 1.405.000,00 1.405.000,004 Food & Beverages total 722.506,00 722.506,00 722.506,005 Gasoline and Solar total 738.797.790,00 738.797.790,00 369.398.895,00 369.398.895,006 Vehicles Insurance total 38.042.096,00 38.042.096,00 19.021.048,00 19.021.048,007 Gift to Third Parties

Koreksi gift to thir parties merupakan sumbangan;. Koreksi donation to charitable merupakan sumbangan;. Koreksi atas natura lainnya;Menurut Penelaah Keberatanbahwa berdasarkan penelitian terhadap Laporan Pemeriksaan Pajak Nomor: LAP467/WPJ.07/KP.0205/2008 tanggal 23 Juli 2008 diketahui bahwa koreksi positif BiayaUsaha Lainnya sebesar Rp. 529.392.297,00 karena berdasarkan pemeriksaan danpengujian atas dokumen diketahui bahwa terdapat:.

Koreksi gift to third parties sebesar Rp. 7.750.000,00 merupakan sumbangan (sesuaidengan Pasal 9 ayat (1) huruf g Undangundang Pajak Penghasilan);. Koreksi donation to charitable sebesar Rp. 2.859.000,00 merupakan sumbangan (sesuaidengan Pasal 9 ayat (1) huruf g Undangundang Pajak Penghasilan); .

Koreksi atas natura lainnya sebesar Rp. 114.833.642,00 dengan rincian:Uraian Jumlah Sudah KurangDikoreksiDomestic Hotels 1.405.000,00 1.405.000,00& MealsDonation to 106.698.679,0 45.904.000,00 60.794.679,00Charitable Or 0Entertainment 3.330.067,00 3.330.067,00 ExpensesFoodstuff for 2.001.000,00 2.001.000,00CanteenForeign Hotels & 45.752.122,00 45.752.122,00Meals MenurutPemohonBanding Gift to Third Parties 15.550.000,00 15.550.000,00 Registration & 150.000,00 150.000,00License FeeSub Totals 174.886.868,0

Koreksi gift to third parties sebesar Rp. 7.750.000,00 merupakan sumbangan (sesuaidengan Pasal 9 ayat (1) huruf g Undangundang Pajak Penghasilan);. Koreksi donation to charitable sebesar Rp. 2.859.000,00 merupakan sumbangan (sesuaidengan Pasal 9 ayat (1) huruf g Undangundang Pajak Penghasilan);.

The third party invoice number should be indicated in Box 10 of the Certificate of Origin (Form E), theexporter and consignee must be located in the parties and the copy of the third party invoice shall be attachedto the Certificate of Origin (Form E) when presenting to the Custom Authority of the importing party;bahwa berdasarkan Overleaf Notes:10. Third Party Invoicing: In cases where invoices are issued by a third country, The Third Party Invoicing inBox 13 shall be ticked.

Appendix 1, Annex 5, Rule of Origin For The Asean China Free Trade Area, Rule1 Definition : For The Purpose of This Annex, menyatakan ::a Party means the individual parties the agreement i.e. Brunei Darussalam, the Kingdom ofCambodia, the Republic of Indonesia, the Lao Peoples Democratic Republic (Lao PDR), Malaysia,the Union of Myanmar, the Republic of Philippines, the Republic of Singapore, the Kingdom ofThailand, the Sosialist Republic of Vietnam and the Peoples Republic of China (China).2.

The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in the Parties and the copyof the third party invoice shall be attached to the Certificate of Origin (Form E) when presenting to theCustoms Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan di dalam persidangan, kedapatansebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 289167 tanggal

Sby. 15The Parties hereby agree to amend Article 3 of the Investment Contractin its entirety to be read as follows:3.

With the respect to the repayment of the investment under Article 31 of the Investment Contract, the Parties hereby irrevocably agreethat such repayment shall be paid in accordance with the followinga.

The payment of theforegoing amount shall be made in USD/IDR by convertingsuch KRW amount into USD/IDR at the T/T buying rateinitially announced by the Korea Exchange Bank or Bankof Indonesia's middle rate, which will be mutually agreed bythe parties on 6 March 2013 such rate and the equivalentUSD/IDR amount paid to NACF will be notified in writingthe borrower to the Lender (First Notification) and theHalaman 17 dari 72, Putusan Nomor : 09/PAILIT/2015/PN. NIAGA.

The payment of theforegoing amount shall be made in USD/IDR by convertingsuch KRW amount into USD/IDR at the T/T buying rateinitially announced by the Korea Exchange Bank or Bankof Indonesia's middle rate, which will be mutually agreed bythe parties on 6 March 2013 such rate and the equivalentUSD/IDR amount paid to Eugene will be notified in writingthe borrower to the Lender(Second Notification) and thecompletion of such payment shall be conclusivelyevidenced by Transfer Slip.

Amendment on Article 12 Confidentiality and Prohibiton ofeS aa21 Article 122 is replaced with the following :No Parties hereunder shall transfer its respective rights andobligation to the third party without the other party's consent inTerjemah ann ya ! 7 nnn nnn nnn nnn nnn nn nn nnn nen cence cnn enn nnn =4.

yang berkarakteristik Contract Manufacturing tidak perlu membayarroyalti dan brand fee, dan selazimnya royalti dan brand fee tersebut dibayarkanpada pembeli nonafiliasi yang dapat menikmati informasi teknis dan brand feeyang dimiliki oleh Grup Panasonic Corporation, Japan.Berdasarkan penelitian terhadap resiko pasar, resiko kredit dan resiko persediaanmaka diketahui informasi sebagai berikut (data Audit Report Komparatif Tahun2008 dan 2009):Resiko Kredit dan Resiko Pasar Net Sales2009 2008Related Parties

981,254. 467.000(99,86%) 665,945,973, 000(99 88%)Third Parties 1.352.432 000 (0.14%) 792.122 000(0,12%5)982,606,899.000 (100.00%6) 666, 738.095,000/(1 00.00%)Trade Receiveable:2009 2008Related Parties 75.660,039.000 78.777.679.000Third Parties 86.276.000 91.071.000 75,746,315.000 78.868. 750.00017a Bahwa dilihat dari piutang akhir 2008 dan piutang akhir 2009 dapatdijelaskan bahwa Termohon Peninjauan Kembali (semula PemohonBanding) tidak mengalami resiko kredit atas penjualan karena seluruhproduknya

Ltd. sehingga atas resiko kredit dan pasartersebut ditanggung oleh ditributornya sekaligus afiliasinya dalamsatu grup (penguasaan bersama sama).Material Purchase to related parties:2009 : Rp459.619.547.000percentage dari raw material used tahun 2009 adalah:459.619.547.000/534.075.468.000 = 85%2008: Rp271.310.778.000percentage dari raw material used tahun 2009 adalah:271.310.778.000/338.616.671.000 = 85%b Begitu juga dilihat dari pembelian material selama tahun 2009 (85%)dan tahun 2008 (85%) terlihat

pada segmen PL "third party" yang dimasukkan/ditambahkan padasegmen "related party" yang mengakibatkan perbedaan perhitungan peredaranusaha sebesar USD 230.001;DASAR KOREKSI DAN ALASAN PERMOHONAN BANDINGMenurut TerbandingBahwa sesuai dengan Pemberitahuan Hasil Pemeriksaan disebutkan,"Pemeriksa telah melaksanakan prosedur pemeriksaan atas kewajarantransaksi penjualan, pembelian, intragroup services dan pembayaran royalti(intagible property) dengan pihakpihak yang mempunyai hubungan istimewa(related parties

Maret 2011(Perubahan tahun buku), diketahui bahwa Pemohon Banding melakukantransaksi penjualan, pembelian, intragroup services dan pembayaran royalti(intagible property) dengan pihakpihak yang memiliki hubungan istimewa(related parties);Bahwa berdasarkan Pasal 18 ayat (3) UndangUndang Pajak Penghasilan,disebutkan bahwa:"Direktur Jenderal Pajak berwenang menentukan kembali besarnya penghasilanHalaman 4 dari 27 halaman Putusan Nomor 1625/B/PK/PJK/2017atau Pengurangan serta menentukan utang sebagai

Gross Markup yang diperoleh WP atasHalaman 5 dari 27 halaman Putusan Nomor 1625/B/PK/PJK/2017transaksi dengan pihak related parties sebesar 0.88%, sedangkan dengan pihakindependen diperoleh sebesar 0.97%, terdapat selisin Gross Markup sebesar0.08%.

"; Related parties IndependenSales 187.764.372 $ 99.446.962COGS Material Cost 184.207.988 $ 97.563.369 Factory Overhead 1.909.810 $ 932.608186.117.798 $ 98.495.977Gross Profit 1.646.574 $ 950.985Gross Markup % 0,88% 0,97%Koreksi Gross Markup 0,08%Amount in USD 230.001Menurut Pemohon BandingBahwa berdasarkan Surat Pemberitahuan Untuk Hadir (GPUH) nomor S3583/WPJ.07/2014 tanggal 4 Juni 2014 disebutkan bahwa Pomohon Bandingdan Terbanding sepakat menggunakan metode Cost plus sebagai metode yangpaling

Bahwa Pemohon Peninjauan Kembali melakukan adjustmentGross Markup sebesar 0.08% dimana Gross Markup yangdiperoleh Termohon Peninjauan Kembali atas transaksidengan pihak related parties sebesar 0.88%, sedangkandengan pihak independen diperoleh sebesar 0.97%,sehingga dilakukan koreksi atas peredaran usaha sebesarUSD 230.001.b.

Inspection and Quarantine BureauPeoples Republic of China dengan Surat Terbanding Nomor: S1108/KPU.01/2012 tanggal 10 Itperihal: Confirmation on Certificate of Origin, namun sampai saat ini belum di konfirmasi;bahwa berdasarkan Rule 12, Rules of Origin For The ASEANChina Free Trade Area disebutkan:A claim that products shall be accepted as eligble for preferential concession shall be supportCertification of Origin issued by a goverment authority designated by the exporting Party and notthe other Parties

to the agreement in accordance with the Operational Certification Procedures, asin Attachment Abahwa berdasarkan Rule 2, Operational Certification Procedures for The Rules of Origin of The AChina Free Trade Area disebutkan:a) The Party shall inform all the other Parties of the names and adresses of their re:Goverment authorities issuing the Certificate of Origin and shall provide specimen sigand specimen of official seals used by their said Goverment authorities;b) The above information and specimens

Adanya kesepakatan PENGGUGAT dan TERGUGAT mengenaiperubahan setiap dan seluruh klausulklausul dalam PERJANJIANPENGELOLAAN haruslah disepakati secara tertulis oleh PENGGUGAT danTERGUGAT, sebagaimana diatur dalam Pasal 18 PERJANJIANPENGELOLAAN;Pasal 18 PERJANJIAN Terjemahannya (kutipan):PENGELOLAAN (kutipan):This Agreement shall not be Perjanjian ini tidak akanvaried except with the mutual diubah tanpa persetujuanconsent in writing of the parties bersama dari para pihak secarahereto. tertulis.TENTANG

Tpgmade between the Parties with lisan di antara Para Pihak terkaitrespect to the subject matter dengan pokok materi perjanjian ini)hereof) save and except those kecuali sudah disetujui bersamamutually agreed in writing between sama secara tertulis diantara Parathe Parties after the due execution Pihak setelah Perjanjian iniof this Agreement. dilaksanakan.FAKTA VILLA HOUSE RULES/ TATA TERTIB HUNIAN VILLA TELAH MENGUBAHPERJANJIAN PENGELOLAAN.18.

as to thesubject matter of this Agreement(and supersedes and cancels in allrespect all previousrepresentasions, warranties,agreements, and undertakings (ifany) whether such be written or oralmade between the Parties withrespect to the subject matterhereof) save and except thosemutually agreed in writing betweenthe Parties after the due executionof this Agreement.Terjemahannya (kutipan):Perjanjian ini membentuk semuapersyaratan dan ketentuan yangdisetujui antara Para Pihak denganpokok materi Perjanjian

Kutipan Pasal Terjemahannya dalamPerjanjian Sewa Vila Bahasa IndonesiaArticle 18.1: Pasal 18.1:This Agreement embodies all the terms Perjanjian ini memuatand conditions agreed upon between seluruh syarat danthe Parties as to the subject matter of ketentuan yang disetujuithis Agreement (and supersedes and oleh Para Pihak terkait Halaman 50 dari 83 HalPutusan Nomor 40/ Pat. G/ 2016/ PN.

Tpg Kutipan PasalPerjanjian Sewa VilaTerjemahannya dalamBahasa Indonesia cancels in all respects all previousrepresentations, warranties,agreements and undertakings (if any)whether such be written or oral madebetween the Parties with respect tothe subject matter hereof) save andexcept those mutually agreed inwriting between the Parties after thedue execution of this Agreement. dengan pokok materiPerjanjian (danmenggantikan sertamembatalkan seluruhpernyataan, jaminan,perjaniian dan perbuatan(jika

. , in casuPasal 12 Perjanjian Jual Beli (Sale & Purchase Agreement,31 May 2011)sebagai berikut; Any dispute arising out of this agreement shall to theextent possible,be settled amicably between the Parties.

Bahwa berdasarkan Pasal 12 Perjanjian ada disebutkan sebagai berikutAny dispute arising out of this agreement shall, to the extent possible,be settled amicably between the Parties. Any such dispute that can notbe resolved within 30 (thirty) days after the matter in dispute has beenbrought by one party to the attention of the other party should, at theelection of either party be resolved by Arbitration in the english languageunder BANI (Indonesia Arbitratiton Body) Rules.

Both parties are entitledto....1717to make written submissions to the arbotrator so appointed upon thesubject matter of dispute. The decision of BANI shall be final, bindingand incontestable and may be used as a basis for judgement thereon inIndonesia or elsewhere. (Setiap permasalahan yang timbul dariperjanjian ini sedapat mungkin diupayakan penyelesaiannya denganjalan damai diantara para pihak.

Yang terjemahan tertulis sbb :beveees as regards this deed and all its consequences, the parties havechosen a general and permanent domicilie at the Clerks Office of District Court in Denpasar . Maka menjadi cukup beralasan bilamana Penggugat mengajukangugatan dalam perkara aquo ke Pengadilan Negeri Denpasar.222.