lainnya;Bahwa Perjanjian Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dengan Pemerintah Jepang,menyatakan:Article 11 Interest:Interest arising in a Contracting State and paid to a resident of theother Contracting State may be taxed in that other Contracting State.However, such interest may also be taxed in the Contracting State inwhich it arises, and according to the laws of that Contracting State,but if the recipient is the beneficial owner of the interest the tax socharged shall

Putusan Nomor 476/B/PK/PJK/2015Article 12 Royalties:Royalties arising in a Contracting State and paid to a resident of theother the Contracting State may be taxed in that other ContractingState;However, such royalties may also be taxed in the Contracting State inwhich they arise, and according to the laws of that Contracting State,but if the recipient is the beneficial owner of the royalties the tax socharged shall not exceed 10 percent of the gross amount of theroyalties;Bahwa Perjanjian Penghindaran

However, such interest may also be taxed in the ContractingState in which it arises, and according to the laws of that State,but if the recipient is the beneficial owner of the interest, the taxso charged shall not exceed 10% of the gross amount;Bahwa Surat Edaran Direktur Jenderal Pajak Nomor SE03/PJ.101/1996 tanggal 29 Maret 1996 tentang Penerapan PersetujuanPenghindaran Pajak Berganda (P3B), menyatakan:2.

Berdasarkan ATTACHMENT A: OPERATIONAL CERTIFICATIONPROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINA FREETRADE AREA pada Rule 6 butir (a) dinyatakan "The Government authoritiesdesignated to issue the Certificate of Origin shall, to the best of their competenceand ability, carry out proper examination upon each application for the Certificateof Origin to ensure that:a. The application and the Certificate of Origin are duly completed and signedby the authorised signatory;b.

However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest;3.

Notwthstanding the provisions of paragraph 2, interest arising inone of the two States shall be taxable only in the other State to theextent that such interest is derived by:(i) the Government of the other State, including politicalsubdivisions and local authorities thereof; or(ii) the Central Bank of the other State; or(ili) a financial institution omed or controlled by the Government ofthe other State, including political subdivisions and localauthorities thereof; or(iv) any resident of the other

Notwthstanding the provision of paragraph 2, interest arising in oneof the other Stares shall be taxable only in the other State if theBeneficial Owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 yearsHalaman 19 dari 40 halaman. Putusan Nomor 218/B/PK/PJK/2014or is paid in connection wth the sale on credit of any industrial,commercial or scientific equipment;5.

The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4;5.

Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemptionfrom, or a reduction of tax shall not apply if more than 50 percent of such income is used to satisfy claims by such persons(including interest, royalties, development, advertising, initialand travel expenses, and depreciation of any kind of businessassets including those on immaterial goods and processes),8.2.

broker in order to develop and promote its business and TheSecond Party is willing to furnish The First Party with such service;Halaman 5 dari 43 halaman Putusan Nomor 231/B/PK/PJK/20162) Appointmenta) The First Party hereby appoints The Second Party as broker forThe First Party to develope and promote The First Partys businessin Indonesia,b) The Second Party hereby accepts the appointment and agrees toperform the duties as set forth under section 2 hereof;3) Duties of The BrokerThe Second Party shall

, when requested by The First Party, renderfollowing services:a) To obtain offers of bids of The First Party to customers orsuppliers, andb) To convey offers or bids of The First Party to costumers orsuppliers, andc) To render any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts of TheFirst Party;In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall servethe best

interest of The First Party;4) BrokerageIn case that contracts are concluded by The First Party with suppliersadn/or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract, asentire and full payment for the consideration of the services provided byThe Second Party under this agreement, brokerage calculated iniaccordance with rates stipulated in the schedule A attached here towhich is an integral part of this agreement;3. bahwa

Bahwa berdasarkan article empat puluh tiga EU VAT Directivetentang General Rules Place of Supply of Service dinyatakanbahwa the place of supply of service shall be deemed to be theplace where the supplier has established his business or has afixed establishment from which the service is supplied, or, in theabsence of such a place of business or fixed establishment, theplace where he has his permanent address of usually resides;Halaman 24 dari 43 halaman Putusan Nomor 231/B/PK/PJK/20163. 25.Bahwa

except as may beotherwse provided by national laws or regulations, collective agreement orarbitration award or where the worker concerned has agreed to the contrary.Terjemahan bebas dalam bahasa Indonesia adalah sebagai berikut : Upah harus dibayarkan langsung kepada pekera terkait kecuali jika ditetapkanlain oleh undangundang atau peraturan nasional, perjanjian bersama atauputusan arbitrase atau bila pekerja terkait telah setuju untuk sebaliknya.Pasal8 Konvensi Jenewa(1) Deductions from wages shall

be permitted only under conditions and to theextent prescribed by national laws or regulations or fixed by collectiveagreement or arbitration award.(2) Workers shall be informed, in the manner deemed most appropriate by thecompetent authority, of the conditions under which and the extent to whichsuch deductions may be made.Terjemahan bebas dalam bahasa Indonesia adalah sebagai berikut :(1) Pengurangan upah harus diperbolehkan hanya di bawah kondisi danhingga tingkat yang ditetapkan oleh undangundang

atau putusanarbitrase.Putusan No.244/Pdt.SusPHI/2015/PN Jkt PstHalaman 19(2) Pekerja harus diberitahu, dengan cara yang dianggap paling tepat olehotoritas berwenang, mengenai kondisi dan tingkat pemotongan tersebutdapat dilakukan.Pasal 9 Konvensi JenewaAny deduction from wages wth a viewto ensuring a direct or indirect paymentfor the purpose of obtaining or retaining employment, made by a worker to anemployer or his representative or to any intermediary (such as a labourcontractor or recruiter), shall

be protected against attachment or assignment to the extentdeemed necessary for the maintenance of the worker and his family.Terjemahan bebas dalam bahasa Indonesia adalah sebagai berikut :(1) Upah bisa dipotong atau diserahkan hanya dengan cara dan dalam batasyang ditentukan oleh undangundang atau peraturan nasional.(2) Upah harus dilindungi dari pemotongan atau penyerahan hingga tingkatyang dipandang perlu untuk kebutuhan hidup pekerja dan keluarganya.Pasal 12 Konvensi Jenewa(1) Wages shall be

Except where other appropriatearrangements exist which ensure the payment of wages at regularintervals, the intervals for the payment of wages shall be prescribed bynational laws or regulations or fixed by collective agreement or arbitrationavard.(2) Upon the termination of a contract of employment, a final settlement of allwages due shall be effected in accordance wth national laws orregulations, collective agreement or arbitration award or, in the absence ofPutusan No.244/Pdt.SusPHI/2015/PN Jkt

ketentuan Pasal 105huruf (a) Instruksi Presiden Republik Indonesia Tahun 1991 TentangKompilasi Hukum Islam menyatakan bahwa pemeliharaan anak yang belummumayyiz atau belum berusia 12 tahun adalah hak ibunya, dan menurutketerangan kedua saksi kondisi anak tersebut sehat dan baik dalam asuhanPenggugat, oleh karenanya berdasarkan pertimbanganpertimbangantersebut di atas, dan hanya semata demi kemaslahatan serta untukmengedepankan prinsip kepentingan terbaik bagi anak (the best interests ofthe child shall

No. 0024/Pdt.G/2017/PA.Utj.mengedepankan prinsip kepentingan terbaik bagi anak (the best interests ofthe child shall be a primary consideration) sebagaimana prinsip universaltentang perlindungan anak menurut ketentuan Pasal 3 Konvensi HakhakAnak PBB Tahun 1989 (Convention on the Rights of the Child) yang telahdiratifikasi melalui Keputusan Presiden Nomor 36 Tahun 1990, agarbatinnya tetap merasakan kasih sayang dari kedua orang tuanya yang telahberpisah, Penggugat tidak boleh merasa menang dan beranggapan

Location shall be TKP4546, TKP58.559,5 and TKP6667. The Locations are approximately 5 km north of BatamIsland. The scope of work included but not limited to engineering, pre dumpsurveying, procurement, loud out, transportation and construction activities,Nilai Kontrak seluruhnya USD 8,963,000.00 (Exhibit C) dengan perincian :Halaman 5 dari 52 halaman.

Ltd. di Indonesia dalam rangka pengerjaan proyek tidakmelebihi 183 hari;Bahwa Pasal 5 ayat (2) huruf h Perjanjian Penghindaran Pajak Bergandaantara Pemerintah Republik Indonesia dan Republik Singapura menyatakan :The term "permanent establishment" shall include especially : a building site orconstruction, installation or assembly project which exists for more than 183days,Bahwa karena pekerjaan konstruksi yang dilakukan oleh BoskalisInternational (S) Re Ltd kurang dari 183 hari sebagaimana diatur

Hal ini merujuk pada Pasal 7 ayat (1) PersetujuanPenghindaran Pajak Berganda antara Pemerintah Republik Indonesia denganRepublik Singapura, yang menyatakan :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.

Location shall be TKP4546, TKP58.559,5 and TKP6667. The Locations are approximately 5 km north of BatamIsland.

Putusan Nomor 837/B/PK/PJK/201 4Penghindaran Pajak Berganda antara Pemerintah Republik Indonesia denganRepublik Singapura, yang menyatakan :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.

.,, halaman 15 dari19Wal Qanun halaman 100 yangdiambil alin sebagai pendapat Majelis Hakimsebagai berikut:Cpa lie Cus Eladal 8 SY 9 EI GUAM ae aeidy daa g jl Shall GU...Cee gl ete Cty Asa g iN AB Shall gt Gh uN Cpe GLE Ug Sg) pala G15 Ne ila) GS Lagag..,Sesungguhnya kehidupan suami istri tidak akan tegak denganadanya perpecahan dan pertentangan dan tidak ada kebaikannyamengumpulkan dua orang yang saling membenci.

par pard ltrparqj11993ri0s1360slmult1lwidctlparwrapdefaultaspalphaaspnumfaautoadjustrightrin0O1in993itapOpararsid3678620 rtlchfcsl afl ltrchfcs0f1lang1057langfel1033langnp1057insrsid334181charrsid3678620 '93Any dispute, controversy or claims arising between the Parties out of orin relation to this Agreement, or breach hereof, including without limitation any question relative to its interpretation,performance, validity, effectiveness and the termination of the rights orobligations of any Party, shall

If such dispute cannot be resolved amicably by the parties then such dispute shall be settledexclusively and finally by arbitration.

par pard ltrparqj11993ri0s1360slmult1widctlparwrapdefaultaspalphaaspnumfaautoadjustright rin0O1in993itapOpararsid3678620 rtlchfcsl afl ltrchfcs0f1lang1057langfel1033langnp1057insrsid334181charrsid3678620 '93Any dispute, controversy or claims arising between the Parties out of orin relation to this Agreement, or breach hereof, including without limitation any question relative to itsinterpretation, performance, validity, effectiveness and the terminationof the rights or obligations of any Party, shall

If such dispute cannot be resolved amicably by the parties then such dispute shall besettled exclusively and finally by arbitration.

The Arbitration shalltake place in Singapore in accordance with the Arbitration Rules of theSingapore International Arbitration Centre ('93STAC Rules'94) for the time being in force which rules aredeemed to be incorporated by reference to this clause, in which case thelanguage of the arbitration shall be in English, or in Jakarta, in thePurchaserrquotes sole discretion, before 3 (three) arbitrators in accordance with theRules (the '93Rules'94) of BANI (Badan Arbitrase Nasional Indonesia).par pard

halaman 115 yang diambil alih sebagai pendapat sendiri olehMajelis hakim manyatakan:ct Ys aeSsley oY SY) Aut all joe Ge lla (8 bolas EN jally GLEAN ae ALY dans 5M shall gliAse 5M AS Mall eit Gh esl Gye alld Ledlig) GIS Lubes G1 all hs Gilasl OS Legey Gaels Gus g Leta!

Article also includes payments by aresident of one of the Contracting States for the use of, or the fight touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which is exempt from taxby the other Contracting State under Article 9 (Shipping and AirTransport)";Bahwa Pasal 8 ayat 1 Persetujuan Penghindaran Pajak Berganda(P3B) antara Indonesia dan Amerika menyebutkan bahwa:Business profits of a resident of one of the Contracting States shall

selisin/koreksi objek sewa jaringan Bloombergdipertahankan;Menurut Pemohon Banding:Bahwa Pemohon Banding tidak setuju sebagian dengan koreksi objek PajakPenghasilan Pasal 26 sebesar Rp3.116.170.471,00 oleh Terbanding atasSoftware Project Bankfrade dalam perkiraan RRA Pembelian ATI CAPEXdengan penjelasan sebagai berikut:Bahwa Pasal 8 ayat 1 Persetujuan Penghindaran Pajak Berganda (P3B)antara Indonesia dan Amerika menyebutkan bahwa:"Business profits of a resident of one of the Contracting States shall

sourceswithin such other Contracting State from sales of goods or merchandise ofthe same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent establishment";Bahwa Pasal 13 ayat 2 Persetujuan Penghindaran Pajak Berganda (P3B)antara Indonesia dan Amerika menyebutkan bahwa:"The rate of tax imposed by a Contracting State on royalties derived fromsources within that Contracting State and beneficially owned by a residentof the other Contracting State shall

commercial or scientific equipment, but not including ships,aircraft or containers the income from which is exempt from tax by the otherContracting State under Article 9 (Shipping and Air Transport)";Bahwa lebih lanjut Pasal 13 ayat 2 Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The rate of tax imposed by a Contracting State on royalties derived fromsources within that Contracting State and beneficially owned by a residentof the other Contracting State shall

perbuatan tercela, namun begitu dalam keadaan suami isteri sudahtidak saling mencintai lagi dan yang terjadi hanya sikap permusuhan dan salingmembenci sebagaimana yang dialami oleh Penggugat dan Tergugat tersebut,maka perceraian dibolehkan, sesuai dengan doktrin hukum Islam yang tercantumdalam Kitab Figih Sunnah Juz II halaman 248 :Mee E95) Slyadal cae al) all all Gye Gul Gy) Ag Gl Qi dle BLY) Gados ly Ugala) oh Ugaes ol Uda sae: Sie Lagltia) Gar ytiall alga dime gUbiow Y yl ualSAS 13 ell gi Soll Cpa Shall

Musthafa AsSibaisebagai pendapatnya sendiri sebagaimana tersebut dalam kitabnya AlMaratu baina alFighi wa alQanun halaman 100, dalam teks Arabnyaberbunyi sebagai berikut:aS gly SY VI dno al ye Gyo Alla G8 Lilac el Gill 5 GLEAN ae aid Y dan jl) Shall Glscei GI 2S Ge GLb Leal gt OLS Ibs & I jill Ihe lal GS Lagey GQuechie Gn gleial 4 ATsAusLeLl 4x0 ay dill A) Sh Legis ly JS Coe al del Gens) Ge Ge diag jl ENIY 5Artinya : "Bahwa kehidupan suamiisten itu tidak akan memperolehketenangan ditengah perpecahan

lySigil) Cua Shall pte UALS! gl GUY lll cL else et oly ilyCUS 9 C95 Cale! gh Ang HN Atk cli) Goal Lal ges Gah ILE ed giLegis CIA CS gall) Jae g Uglied cys Badal! alga Ame GUN Lea sly!

MusiazirPanitera PenggantiTtd.Siti Aisyah, SHall Pendaftaran Rp.: ,000.2 Biaya Proses Rp.: ,000.053 Panggilan Penggugat Rp.: ,000.0214 Panggilan Tergugat Rp.: ,000.0815 Redaksi Rp.: ,000.56 Materai Rp.: ,000.6Jumlah Rp.: .000.193

The Certificate of Origin shall be issued by the relevant government authorities of theexporting party at the time of exportation or soon thereafter whenever the products to beexported can be sonsidered originating in the party within the meaning of the ASEANChinaRules of Origin;bahwa pengertian saat diekspor (at the time of exportation) menurut ketentuan kepabeanan adalahsaat barang dikeluarkan dari daerah pabean yang diukur berdasarkan tanggal pemberitahuanekspor barang, maka tanggal B/L yang menunjukkan

Musthafa AsSibai yang selanjutnya diambil alihsebagai pendapatnya sendiri sebagai mana tersebut dalam kitabnya AlMaratubaina alFighi wa alQanun halaman 100, berbunyi sebagai berikut :OY VI Aga ys atl: 5) pete Gyo MNS GA Lola eI Gilly GURY ae aiid Y Aaa g 5) shall oldLgdlud 6) GIS pbsd 1 jill laa lal GS) Lage sy Qyetltie Quy Eleial SY 5 agS shu sSy pth Logie ant y USI cee al Sel Ge 9 Sl Gye Ga Aang NAB all Seth Oo) pl Ge Goldoh pets Atle!

merupakan merek terkenal baik dinegaranya sendiri Jepangmaupun dipelbagai negara di dunia termasuk di Indonesia.Berdasarkan Pasal 4 UndangUndang Nomor 15 Tahun 2001 tentangMerek, merek Temohon kasasi termasuk dalam pengertian/dikualifikasisebagai pendaftar yang bentikad tidak baik, sehingga berdasarkan pasal69 ayat (2) UndangUndang Nomor 15 Tahun 2001 dapat dibatalkantanpa batas waiktu.Ketentuanketentuan diatas sejalan dengan pasal 6 bis ayat (3) KonvensiParis yang menyatakan bahwa NO TIME LIMIT SHALL

Penggugat dan Tergugat saat iniadalah hubungan hukum berdasarkan Perjanjian Utang Piutang;Melalui gugatannya dalam perkara ini, Penggugat meminta PengadilanNegeri Jakarta Pusat untuk antara lain menyatakan batal PerjanjianUtang Piutang (vide petitum gugatan no. 4 dan 6);Pasal 13.2 Perjanjian Utang Piutang menyatakan sebagai berikutFailing such an amicable setllement any dispute arising out of or inconnection wih this Agreement, including any question regarding itsexistence, validity or termination, shall

The tribunal shall consist of one arbitrator to be appointed by theChairman of BANI.

The language of the arbitration shall be in English;Terjemahan Bahasa Indonesia adalah sebagai berikut:Apabila penyelesaian secara damai tidak tercapai, seliao permasalahanyang timbul dari atau berkaitan dengan Perjanjian ini, termasuk setappertanyaan mengenai keberadaan, keabsahan atau pengakhirannya,harus ditujukan kepada dan diselesaikan melalui arbitrase di Jakartasesuai dengan PeraturanPeraturan Badan Arbitrase Nasional Indonesia("PeraturanPeraturan BANI") yang berlaku pada saat ini, aturan

Putusan Mahkamah Agung No. 794 K/Sip/1982 tanggal 27 Januari1983, yang pada pokoknya menyatakan :"Memperhatikan Policy No. 49/00137/08 tanggal 10 Agustus 1978(surat bukti P.1) di bawah bagian tentang Conditions telah diuraikanbahwa all differences arising out of this Policy shall be referred to thedecision of an arbitrator to be appointed in witing by the parties indifference or if they cannot agree upon a single arbitrator;Menimbang, bahwa dengan demikian Pengadilan Negeri tidakberwenang untuk memeriksa

Ayat 3 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah Jepangmenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the other theContracting State may be taxed in that other Contracting State.2 However, such royalties may also be taxed in the Contracting State in which theyarise, and according to the laws of that Contracting State, but if the recipient is thebeneficial owner of the royalties the tax so charged shall

Ayat 1, Ayat 2, Ayat 3 dan Ayat 4 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah Singapuramenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.2 However, such royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but if the recipient is the beneficial owner of theroyalties, the tax so charged shall

not exceed 15% of the gross amount of the royalties.3 The competent authorities of the Contracting States shall by mutual agreementsettle the mode of application of this limitation.4 The term "royalties" as used in this Article means payments of any kind received asa consideration for the use of, or the right to use, any copyright of literary, artistic orscientific work including cinematograph films and films or tapes for radio or televisionbroadcasting, any patent, trademark, design or model, plan

Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atasBarang Mewah sebagaimana telah diubah dengan UndangUndang Nomor 18Tahun 2000 menyebutkan sebagai berikut :1 Royalties derived from sources within one of the Contracting States by a residentof other Contracting State may be taxed by both Contracting States.2 The rate of tax imposed by a Contracting State on royalties derived from sourceswithin that Contracting State and beneficially owned by a resident of the other ContractingState shall