huruf (f) Kompilasi HukumISIAM j = 22 = 22> 2 oon nnn nn nnn nn nnn nnn nnn ne en ee nn ne ne nnn nae nen ee ane nee nee eneMenimbang, bahwa dengan demikian maka gugatan cerai yang diajukanPenggugat/Terbanding, telah sesuai pula dengan ibarat dalam kitab MadaaHalaman 3 dari 7 halaman putusan nomor 1/Pdt.G/2016/PTA.BnHurnyyatuz Zaujayni Fith Thalaaq, juz , halaman 83, yang diambil alin menjadipendapat Pengadilan Tinggi Agama, yang menyatakan sebagai berikut: Gai Cus y cle Ys cilioi Lad adi aly as jl shall

ME.C001/KLT1007 tanggal 26 Oktober 2007,tentang Site leveling & Grading Work dalam Proyek Kuala Tanjung 2x135MW IPP Coal Fired Power Plant,yang menyatakan:"If the tribunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutualagreement between the Parties within thirty (30) days of thenomination of the last of the two arbitrators nominated by the Parties.

/fthe Parties fail to agree upon the third arbitrator wthin such period, the saidarbitrator shall be nominated in accordance wth the BANI rules or such otherrules as agreed between ME and the Contractor."Terjemahan:"Dalam hal Majelis terdiri dari tiga arbiter, masingmasing pihak menunjuksatu orang dan arbiter ketiga dipilin berdasarkan kesepakatan antaraPara Pihak dalam waktiu tiga puluh (30) hari terhitung sejakpenunjukan arbiter terakhir dari dua arbiter yang telah dipilih parapihak.

Bahwa dalam praktik hukum yang telah diterima oleh dunia internasionalsecara tegas mengakui hal yang sama sebagai suatu prinsip umum yangharus dihormati, seperti tercantum dalam Pasal 34 International Chamber ofCommerce Rules of Arbitration yang menyatakan:"Neither the arbitrators, nor the court and its members, nor the ICC and itsemployees, nor the ICC National Committees shall be liable to any personfor any act or commission in connection wth arbitration."

If the parties fail toresolve such dispute or difference ...dst..., the dispute or difference shallbe reffered to and finally settled by arbitration under the Badan ArbitraseNasional Indonesia (BANI) or any other rules as may be agreed betweenME and the Contractor by one or more arbitrators (not to exceed three)who shall be appointed under such rules. The award of the arbitrator(s)shall be final and binding on the parties."

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;Bahwa 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";Halaman 11 dari 45 halaman Putusan Nomor 2119/B/PK/PJK/2017Bahwa 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

seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisinh kurs atas pinjaman dalam valuta asing (Ssepanjang 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 di atas, 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

Putusan Nomor 306/B/PK/PJK/2015the interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other

Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares 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 ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp20.619.340.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi denganpihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V.adalah bukan Beneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, ora reduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl

Article 11 Para 1, 2, 3, 4 and 5 Tax Treaty atau Persetujuan Penghindaran16Pajak Berganda (P3B) antara Pemerintah Indonesia dan Pemerintah Belanda,menyatakan:Article 111 Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2 However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the Beneficial Owner of the interest174is a resident of the other State, the tax so charged shall

not exceed 10 percent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent that suchinterest is derived by:1 the Government of the other State, including politicalsubdivisions and local authorities thereof; orul the Central Bank of the other State; orill a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local

authorities thereof; oriv any resident of the other State with respect to debtclaims guaranteed or insured by the Government of theother State including political subdivisions and localauthorities thereof, the Central Bank of the other Stateor any financial institution owned or controlled by thatGovernment.Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident of the other

State and if the interest is paid on aloan made for a period of more than 2 years or is paid in connection with thesale on credit of any industrial, commercial or scientific equipment.The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp19.322.100.000,00 karena pada

Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes that a conduitcompany cannot normally be regarded as the Beneficial Owner if; thoughthe formal owner, it has, as a practical matter, very narrow powers whichrender it, in relation to the income concerned, a mere fiduciary oradministrator acting on account of the interested parties.c Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, or areduction of tax shall

The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein.

pur Cy laai shall cura ilplo ay aay Led Wlai Vy dle erg wo Ata Jl ey ilbygo yo put Toy WY JIp oiwl olivo yl pS ule rolcured!

Pasal 116 huruf f Kompilasi Hukum Islam, dan dengan mengacu padaPasal 119 ayat (2) huruf c Kompilasi Hukum Islam, karenanya Majelis Hakimberpendapat bahwa gugatan Penggugat patut dikabulkan dengan menjatuhkantalak satu bain shugra Tergugat terhadap Penggugat ;13Menimbang, bahwa terhadap perceraian dengan jenis talak bain shugra,bersesuaian dengan kitab Ahkamu alQuran juz halaman 148 yang dijadikansebagai pendapat Majelis Hakim dalam putusan ini, sebagai berikut :15 L4S> Gd Shall ails yslApabila Hakim

shall Go pled Cue GDUbl) ols ALY! lis) a gall Gaull Gass) aah cle aSay ul cline yl jai YOY, cy ot Os 2 me G95!

Musthafa As Sibai, halaman 100, yang diambil alihsebagai pendapat majelis hakim yang berbunyi:DY 5 peSglyy VSM) duis ally ee Ge clad Lolac Lj ally GULL ae aSLLGY dan ll shall GlBall ce Go) yp Cpe Ald Led gh OLS Vales g1 jal) WSs Glad GS: Lage y Ged liie yur Leia 39 Aig Labi dae any lal al Qt Lege only JS) cae ail del Gael Ge Gn Aas g Jloh aAArtinya : Sesungguhnya kehidupan suami istri tidak akan tegak denganadanya perpecahan dan pertentangan, selain itu justru akanmenimbulkan bahaya yang serius terhadap

Dimana didalam Contract of Carriage // Kontrak Pengangkutan pada Klausul 5.1, menyatakansebagai berikut:5.1 Where the Carriage is PorttoPort, then the liability (ifany) of the Carrier for loss of or damage to the Goodsoccurring between the time of loading at the Port of Loadingand the time of discharge at the Port of Discharge shall bedetermined in accordance with any national law making theHague Rules compulsorily applicable to this bill of lading(which will be US COGSA for shipments to or from

Bahwa mengingat kerugian inibersifat idiil serta relatif, mohon kiranya demi hukum dan keadilanditetapkan sebesar Rp. 2.000.000.000,00 (dua milyar rupiah),dimana ganti rugi immaterial tersebut harus dibayarkan olehTERGUGAT REKONPENSI/PENGGUGAT KONPENSI dengan seketika dansekaligus.Bahwa merujuk ketentuan B/L No.: MCC828480, dengan Klausul22.2 dan Klausul 22.3, menyatakan sebagai berikut:Klausul 22.2:The Merchant shall take delivery of the Goods wthin the timeprovided for in the Carners applicable

Suchstorage shall constitute due delivery hereunder, and thereuponall liability whatsoever of the Carrier in respect of the Goods orthat part thereof shall cease and the costs of such storage shallforthwith upon demand be paid by the Merchant to the Carrier.

furnishing of services, including consultancy services, by anenterprise through an employee or other person other than an agent ofan independent status within the meaning of paragraph 7) where theactivities continue within a contracting states for a period or periodsaggregating more than 90 days within a twelve month period";Bahwa karena bukan sebagai Bentuk Usaha Tetap, maka pajakakan dikenakan di negara asal yaitu Singapura;Pasal 7 ayat (1)"The profits of an enterprise of a Contractomg State shall

Halaman 10 dari 20 halaman Putusan Nomor 1659/B/PK/PJK/20163) Bahwa Article 5 point (2) and Article 7 point (1) Tax Treaty (PersetujuanPenghindaran Pajak Berganda) antara Pemerintah Indonesia danPemerintah Singapura, menyatakan:Article 5 point (2)The term "permanent establishment" shall includeespecially:(a) a place of management;(b) a branch;(c) an office;(d) a factory;(e) a workshop;(f) a farm or plantation;(g) a mine, an oil or gas well, a quarry or other place of extraction of naturalresources

"Article 7 point (1)The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through a permanent establishment situated therein. If the enterprisecarries on business as aforesaid, the profits of the enterprise may be taxedin the other State but only so much of them as is attributable to thatpermanent establishment;"4.

Apabila salah satu syarat tidak terpenuhi,maka gugurlah hak hadanahnya itu;Menimbang, bahwa terhadap anak Penggugat dan Tergugat yangbernama Anak ke Il, perempuan, lahir tanggal 13 Februari 2010, dikaitkandengan bukti P.2 dan kesaksian kedua orang Saksi yang diajukan olehPenggugat di persidangan, sebagaimana tersebut dalam bagian tentang dudukperkara, maka hanya semata demi kemaslahatan serta untuk mengedepankanprinsip kepentingan terbaik bagi anak (the best interests of the child shall be aprimary

tuanya;Menimbang, bahwa oleh karena Penggugat telah ditetapbkan sebagaipemegang hak hadanah (pemeliharaan) terhadap anak Penggugat danTergugat yang bernama Anak ke II, perempuan, lahir tanggal 13 Februari 2010,sementara dengan perceraian ini antara Penggugat dan Tergugat tidakmungkin lagi akan hidup bersama dalam satu atap sebagai suami istri untukmengasuh anakanak a quo, maka demi kemaslahatan anakanak dan untukmengedepankan prinsip kepentingan terbaik bagi anak (the best interests of thechild shall

Penelitian SKA4) kolomkolom pada SKA telah diisi dengan pernyataanyang sesuai yang diberitahukan dalam PIB dan dokumenpelengkap pabean (misalnya invoice dan packing list).g. berdasarkan Annex &, Operational Certification Procedures for the Rules ofOrigin under Chapter 3 of ASEAN Trade In Goods Agreement, Rule 6, tentangExamination of Application for a Certificate of Origin, disebutkan bahwa:The issuing authority shall, to the best of its competence andability, carry out proper examination, in accordance

Form D) dalam rangka ASEAN TradeIn Goods Agreement (ATIGA) sebagaimana dimaksud pada huruf a, wajibdisampaikan oleh importir pada saat pengajuan pemberitahuan impor barangsebagaimana dimaksud pada huruf b di Kantor Pabean pada pelabuhanpemasukan; dan.... bahwa berdasarkan Annex 8, Operational Certification Procedures for the Rulesof Origin under Chapter 3 of ASEAN Trade In Goods Agreement, Rule 6, tentangExamination of Application for a Certificate of Origin, disebutkan bahwa:The issuing authority shall

Banding tidak menerapkan PPN pada alokasi biaya antaraPSC dan afiliasi berdasarkan fakta bahwa pembayaran tersebut merupakanalokasi biaya pada BUT, dan bukan pembayaran jasa kepada pihak ketiga;Bahwa Poinpoin di atas telah sesuai dengan ketentuan Southeast SumatraPSC Exhibit "C" Accounting Procedure Article III poin 2 sebagai berikut:"General and Administrative Cost, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

Hereunder byCONTRACTOR, Pertamina shall not be obliged to pay CONTRACTOR's IncomeHalaman 5 dari 23 halaman.Putusan Nomor1706/B/PK/PJK/2017Tax including the final tax on profits after tax deduction, nor taxes on tobaccos,liquor and personnel income tax, and income tax and other taxes not listedabove of contractors and subcontractors.

The obligations of Pertaminahereunder shall be deemed to have been complied with by the delivery toCONTRACTOR";Bahwa pasal diatas menyatakan bahwa Kontraktor hanya diwajibkan untukmembayar Pajak Penghasilan badan dan juga Pajak atas laba setelah Pajak,oleh karenanya SKK Migas (d/h BPMigas d/h Pertamina), akan menanggungPajakpajak lain yang dikenakan kepada Kontraktor termasuk diantaranya PPN,Pajak atas pengalihan, impor dan ekspor atas bahan baku (material, peralatandan juga suku cadang/persediaan

Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia Article 7 dinyatakan sebagai berikut: Theprofits of an enterprise of a Contracting State shall be taxable only in that State unless theenterprise carries on business in the other Contracting State through a permanentestablishment situated therein, sehingga Majelis

Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia/Singapura Article 7 dinyatakan sebagaiberikut: The profits of an enterprise of a Contracting State shall be taxable only in that Stateunless the enterprise carries on business in the other Contracting State through apermanent establishment situated therein, sehingga

Pasal 13 dari NonExclusive Distributor Agreement tertanggal 7 Oktober 2011("Perjanjian Distributor") menyebutkan :"All disputes arising or in connection with this Agreement shall be exclusivelyand finally settled under the Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by one arbitrator appointed in accordancewith the said Rules. The place of arbitration shall be Singapore."

This Agreement shall become effective upon execution by Carl Zeiss andthe Distributor as of 1 October 2011 and shall remain in effect until 30September 2012, unless terminated in accordance with the otherprovisions of this Article 9. Thereupon, this Agreement may be renewablefor a period of twelve (12) months each time subject to agreement by bothparties."

Kemudian, Pasal 5.3 Perjanjian Distribusi juga menyebutkan :"Except as otherwise provided in Article 1.2, the following shall apply: CarlZeiss shall supply Products for sale by Distributor within the Territory tocustomers belonging to the Industry. Notwithstanding the foregoing, in theevent that any third parties should deliver Products into the Territory, theDistributor shall have no claims or rights in connection therewith."

Kami mensomir Penggugatuntuk membuktikan dalihnya.Pada kenyataannya, Perjanjian Distribusi antaraTergugat dan Penggugat telah habis masa berlakunya sejak tanggal 30 September 2012, sebagaimanadiatur dalam Pasal 9.1 Perjanjian Distributor.Pasal 9.1 Perjanjian Distributor menyebutkan :" This Agreement shall become effective upon execution by Carl Zeiss andthe Distributor as of 1 October 2011 and shall remain in effect until 30September 2012, unless terminated in accordance with the otherprovisions

Pasal11 Perjanjian Distributor dengan tegas menyatakan bahwa :"The Distributor shall not have any right to assert any claim on the grounds of termination ofthis Agreement."Terjemahannya :"Distributor tidak memiliki hak apapun untuk mengajukan tuntutan apapun dengan dasar pemutusan Perjanjian ini" 73.

The Licensee shall submit to theLicensor reports on the Net Sales Value of the Licensed Products at theclose of each month and show calculations for the royalties the Licenseeshould pay based on the separate agreement between the parties. TheLicensee shall make royalty payments to the Licensor within 30 daysafter the closing date of the monthly sales.Pasal 5.3 Trademark License Agreement:Payment of Taxes.

With the exception of the Licensors income tax, theLicensee shall pay on behalf of the Licensors account all taxes andwithholding imposed by the government in the territory upon the paymentof royalties to be made to the Licensor.Yang terjemahan resminya adalah sebagai berikut (Bukti P10B):Pasal 5.2 Trademark License Agreement:Waktu. dan Frekuensi Pembayaran.

The Licensee shall submit to theLicensor reports on the Net Sales Value of the Licensed Products at theclose of each month and show calculations for the royalties the Licenseeshould pay based on the separate agreement between the parties.

TheLicensee shall make royalty payments to the Licensor within 30 daysafter the closing date of the monthly sales;(penebalan ditambahkan);Yang terjemahan resminya adalah sebagai berikut (Bukti P10B):Pasal 5.2 Trademark License Agreement:"Waktu dan Frekuensi Pembayaran.

desires to receive services from The Second Partyas broker in order to develop and promote its business and The Second Partyis willing to furnish The First Party with such service;2) Appointment:a) The First Party hereby appoints The Second Party as broker for The FirstParty to develope and promote The First Partys business in Indonesia;b) The Second Party hereby accepts the appointment and agrees to performthe duties as set forth under section 2 hereof;3) Duties of The Broker:The Second Party shall

, when requested by The First Party, render followingservices:a) To obtain offers of bids of The First Party to customers or suppliers, andb) To convey offers or bids of The First Party to costumers or suppliers, andc) To render any other services, which The First Party requests from time totime The Second Party, with respect to the contracts of The First Party;In rendering such services, The Second Party shall comply with instructionsor orders, if any, given by The First Party and shall serve the

best interest ofThe First Party;4) Brokerage:In case that contracts are concluded by The First Party with suppliers adn/orcustomers through the assistance of The Second Party here under, The FirstParty shall pay The Second Party for each contract, as entire and full paymentfor the consideration of the services provided by The Second Party under thisagreement, brokerage calculated ini accordance with rates stipulated in theschedule A attached here to which is an integral part of this agreement;Bahwa

This agreement shai come into force on the 15 October 2012and shall subsist (subject to termination hereunder) for a periodof three (2) years from that date and shall be subject to reviewwhere the Supplier reservers the absolute rights and discretionto renew for further periods not exceeding 12 months on eachoccassion on the terms and conditions as may be agreedbetween the parties.Terjemahan bebasnya;Hal 8 dari 59 Halaman Putusan Nomor 4S/Pdt.Sus/Merek/2016/PN.Niaga.Jkt.Pst.14.Periode3. perjanjian

Pasal 16 huruf (a), (b) dan (c) dariConvention tersebut menyebutkan :States Parties shall take all appropriate measures to eliminatediscrimination against women in all matters relating to marriageand family relations and in particular shall ensure, on a basis ofequality of men and women:(a) The same right to enter into marriage;(b)The same right freely to choose a spouse and to enter intomarriage only with their free and full consent;Hal. 15 dari 18 hal. Ptsn.

plas BMI cur Cy laai shall cura ilplo ax gay Led Wlai Vy dhe Gury mod Ata Jl elybygo yo pat Toy WY JIp oiwl olive yl pS ule rolcured!

Pasal 116 huruf f Kompilasi Hukum Islam, dan dengan mengacu padaPasal 119 ayat (2) huruf c Kompilasi Hukum Islam, karenanya Majelis Hakimberpendapat bahwa gugatan Penggugat patut dikabulkan dengan menjatuhkantalak satu bain shugra Tergugat terhadap Penggugat ;Menimbang, bahwa terhadap perceraian dengan jenis talak bain shugra,bersesuaian dengan kitab Ahkamu alQuran juz halaman 148 yang dijadikansebagai pendapat Majelis Hakim dalam putusan ini, sebagai berikut :15 4S> Gd Shall ails GilApabila Hakim