Ditemukan 2113 data

Urut Berdasarkan
 
Putus : 13-12-2010 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 185/B/PK/PJK/2010
Tanggal 13 Desember 2010 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
149 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as vell as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.
    Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;Hal. 8 dari 19 hal. Put.
Putus : 26-08-2010 — Upload : 26-10-2011
Putusan MAHKAMAH AGUNG Nomor 327/B/PK/PJK/2010
Tanggal 26 Agustus 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2617 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or10mineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normaly found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing, product in theform of powder
    Thusheading 19.01 includes, for example(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added;(2) Milk preparations obtained by replacing one ormore constituents of milk (e.g., butyric fats)Hal. 11 dari 20 hal. Put.
Putus : 31-12-2009 — Upload : 14-10-2011
Putusan MAHKAMAH AGUNG Nomor 248/B/PK/PJK/2009
Tanggal 31 Desember 2009 — PT. NESTLE INDONESIA, ;
3718 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    No.248/B/PK/PJK/2009.example:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifilkasikan HS 1901.10.29.00apabila Makanan
Putus : 15-02-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 43/B/PK/PJK/2010
Tanggal 15 Februari 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
2117 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifilkasikan HS 1901.10.29.00apabila
Putus : 04-01-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 363 B/PK/PJK/2009
Tanggal 4 Januari 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2010 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifikasikan HS 1901.10.29.00 apabila
Register : 26-08-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56111/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13633
  • of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which
Register : 23-02-2017 — Putus : 29-03-2017 — Upload : 02-05-2017
Putusan MAHKAMAH AGUNG Nomor 392 B/PK/PJK/2017
Tanggal 29 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. INTERNATIONAL MATARI ADVERTISING;
3616 Berkekuatan Hukum Tetap
  • Dollars ($236,000,000), which will be provided in increments.Subsequent increments will be subject to the availability of funds toUSAID for this purpose and the mutual agreement of the Parties, at thetime of each subsequent increment, to proceed. Section 4 of Annex 2Assistance under the SOAG is free from any taxes in Indonesia.
    Bahwa berdasarkan USAID Grant Agreement No. 497019:Article 4 : Completion Date SOAG:(a) The Completion Date, which is September 30, 2008, orsuch other date as the two Parties may agree to in writing,is the date by which the two Parties estimate that all theactivities necessary to achieve the Objective and Resultswill be completed"(b) Except as USAID may otherwise agree to in writing,USAID will not assue or approve documentation wichwould authorize disbursement of the grant for servicesperformed or
Register : 25-01-2013 — Putus : 30-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put.50222/PP/M.VII/19/2014
Tanggal 30 Januari 2014 — Pemohon Banding dan Terbanding
11424
  • Mengandung amoksisilin (INN)atau garamnya Mengandung ampisilin (INN) ataugaramnya Lainlain Mengandung antibiotika lainnya Mengandung hormon atau produklainnya dari pos 29.37 tetapi tidakmengandung antibiotika: Mengandung insulin Lainlain Mengandung alkaloida atauturunannya tetapi tidak mengandunghormon atau produk lainnya dari pos29.37 atau antibiotika: Mengandung kinin dan garamnya Lainlain Lainlain Medicaments (excludinggoods of heading 30.02, 30.05or 30.06) consisting of two ormore constituents which
Register : 27-09-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56113/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13122
  • of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which
Register : 26-07-2012 — Putus : 25-07-2013 — Upload : 08-11-2013
Putusan PENGADILAN PAJAK Nomor Put-46431/PP/M.VII/19/2013
Tanggal 25 Juli 2013 — Pemohon Banding dan Terbanding
10926
  • Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak, asalkanAlas Kaki dimaksud memenuhi kriteria dimaksud butir 6.1 di atas, harus diklasifikasi padaPos 64.01.7. bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan Waterproof footwear with outersol luar dan bagian atas dari soles and uppers of rubber or ofkaret atau dari plastik, plastics, the uppers of which arebagian atasnya tidak
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 17-05-2016
Putusan MAHKAMAH AGUNG Nomor 1150 B/PK/PJK/2015
Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
4632 Berkekuatan Hukum Tetap
  • However, such interst may also be taxed in the State in which itarises according to the laws of that State, but if the beneficialHalaman 8 dari 38 halaman.
    diterapkanapabila terpenuhi persyaratan bahwa Dupoer FinanceBV merupakan beneficial owner dari penghasilan bungayang diterimanya.3) Ketentuan Pasal 11 P3B Indonesia Belanda mengatur mengenaipemajakan atas penghasilan bunga, yang redaksinya berbunyisebagai berikut:a.Interest arising in a Contracting State and paid to a resident ofthe other Contracting State may be taxed in that other state;However, subject to the provisions of paragraph 3, suchinterest may also be tmed in the Contracting State ini which
    Putusan Nomor 1150/B/PK/Pjk/20158)circumstance of each individual case are of crucialimportance,which make it difficult to provide moreprecise description.e the meaning of the term "benefical owner" ininternational tax law is strongly determined by factualcirmstances.
Putus : 10-07-2019 — Upload : 30-10-2019
Putusan MAHKAMAH AGUNG Nomor 1992/B/PK/Pjk/2019
Tanggal 10 Juli 2019 — BUT NATUNA UK (KAKAP 2) LIMITED VS DIREKTUR JENDERAL PAJAK
7950 Berkekuatan Hukum Tetap
  • Putusan Nomor 1992/B/PK/Pjk/2019company which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other Statein accordance with its law, but the additional tax so charged shall notexceed 10 per cent of the amount of such profits after deductingtherefrom income tax and other taxes on income imposed thereon in thatother State,Terjemahan Bahasa Indonesia:(Terlepas dari ketentuanketentuan
Register : 23-08-2019 — Putus : 29-10-2019 — Upload : 12-12-2019
Putusan MAHKAMAH AGUNG Nomor 3392 B/PK/PJK/2019
Tanggal 29 Oktober 2019 — DIREKTUR JENDERAL PAJAK vs PT. TH INDO PLANTATIONS;
210121 Berkekuatan Hukum Tetap
  • In furtherance thereto,the Issuer is desirous of issuing to THII, and THII is desirous ofsubscibbing in the Issuer, the Serie A Shares (as defined herein), inconsideration of which THII shall setoff the Indebtedness. D. The Issueris hereby acknowledged, based on the Articles (as definded herein), tohave issued Ordinary Shares (as defined herein).
Register : 13-11-2012 — Putus : 12-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor Put-48183/PP/M.VII/19/2013
Tanggal 12 Nopember 2013 — Pemohon Banding dan Terbanding
14835
  • Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan Indonesia Tahun2012, sebagai berikut:64.01 Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solebagian atas dari karet atau dari plastik, uppers of rubber or of plastics, thebagian atasnya tidak dipasang pada sol uppers of which are neither fixed todan tidak dirakit dengan cara dijahit, sole nor assembled by stitching, rivedikeling, dipaku, disekrup, ditusuk atau nailing, screwing, plugging or similproses
Putus : 14-03-2019 — Upload : 28-05-2019
Putusan MAHKAMAH AGUNG Nomor 716/B/PK/Pjk/2019
Tanggal 14 Maret 2019 — BUT WIRIARGAR OVERSEAS LIMITED (d.h. BUT Talisman Wiriargar Overseas Limited) VS DIREKTUR JENDERAL PAJAK
6453 Berkekuatan Hukum Tetap
  • timbulnya hak dan kewajiban yang melekat dari perjanjian yangberasal dari kegiatan business profit, yang sudah barang tentumempunyai yuridiksi dan tunduk pada regulasi konvensi internasional.Keempat, in casu Branch Profit Tax, memiliki keterkaitan Nubunganhukum (innerlijke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B IndonesiaBelanda sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa: Not with standingany other provisions of this Agreement, where a company which
Putus : 13-12-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 246/B/PK/PJK/2010
Tanggal 13 Desember 2010 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
199 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.
    Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00
Putus : 02-12-2010 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 286/B/PK/PJK/2010
Tanggal 2 Desember 2010 — PT. NESTLE INDONESIA ; DIREKTUR JENDERAL BEA DAN CUKAI
1611 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidantsor vitamins not normaly found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing; product in theform of powder
    Preparations in powder or liquid from usedas infant food or for dietetic, purpose andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added ;(2). Milk preparations obtained by replacingone or more constituents of milk (e.g., butyricHal. 13 dari 22 hal. Put.
Putus : 02-12-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 370 B/PK/PJK/2010
Tanggal 2 Desember 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2211 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifilkasikan HS 1901.10.29.00apabila
Register : 13-05-2016 — Putus : 22-09-2016 — Upload : 27-12-2016
Putusan PN TANJUNG PINANG Nomor 11/Pid.Sus-TPK/2016/PN Tpg
Tanggal 22 September 2016 — HERU PURNOMO, ST Bin H. BUARI ( Terdakwa)
17540
  • is based on many years of field experiencemakes them economical,easy to install and simple to operateThese generally containing the Cation and Anion exchangeThe Cation exchanger converts all ionized solids in the influentwater to their equivalent acids,Which are absorbed by the anion exchanger when water passesthrough it, the water emerging is deionisedor demineralised with only traces of dissolved solids present in thetreated water.The Demineralizers are available in PEP vessels which arecorrosion
    solid present inthe treated waterThe demineralizers are available inPEP vassels which are corrosionresistant with multi port valvesMax flow rate (m2 / h) : 0,36 Peralatan ini tidakberfungsi sesuaitujuannya, airyang dihasilkanseharusnyamemiliki kualitasyang lebih baikdari air baku yangdiproses.Pemeriksaanmenunujkkanbahwa daya hantarlistrik (DHL) dariair yang ihasilkantidak lebih kecildari DHL airbaku.
    waterThe demineralizers are available in PEP vassels which are corrosionmulti port valvesMax flow rate (m2 /h) : 0,36 IVPeralatan yang mempunyai fungsi yang sama :A Mercury Analyzer dan Hydride Generator(item no. 3dan 12)Hal 219 dari 258 Pts.
Register : 26-07-2012 — Putus : 02-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-44840/PP/M.VII/19/2013
Tanggal 2 Mei 2013 — Pemohon Banding dan Terbanding
16922
  • Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut: 64.01 Alas kaki tahan air dengan Waterproof footwear withsol luar dan bagian atas outer soles and uppers ofdari karet atau dari plastik, rubber or of plastics, thebagian atasnya tidak uppers of which are neitherdipasang pada sol dan fixed to the sole nortidak dirakit dengan cara assembled by stitching,dijahit, dikeling, dipaku, riveting, nailing, screwing,disekrup, ditusuk atau plugging