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Register : 13-09-2018 — Putus : 04-10-2018 — Upload : 31-10-2019
Putusan PA UJUNG TANJUNG Nomor 0441/Pdt.G/2018/PA.Utj
Tanggal 4 Oktober 2018 — Penggugat melawan Tergugat
2313
  • tidak pernahmelarang Tergugat Rekonvensi untuk datang menjenguk anakanak tersebut,sebagaimana tersebut dalam bagian tentang duduk perkara, sedangkan syaratsyarat hadanahtelah tegak dan terpenuhi dalam diri Penggugat Rekonvensi,oleh karenanya berdasarkan pertimbanganpertimbangan tersebut di atas,maka Majelis Hakim berpendapat hanya semata demi kemaslahatan,kenyamanan batin, dan kebaikan masa depan anak,serta untukmengedepankan prinsip kepentingan terbaik bagi anak (the best interests of thechild shall
    dan Tergugat Rekonvensi bernama Maulia NatasyaPutri binti Eko Margiyanto, lahir pada tanggal 15 Juni 2000, danSalsabilaMutiara Ramadhani binti Eko Margiyanto, lahir pada tanggal 28 Oktober 2005,sementara dengan perceraian ini antara Penggugat Rekonvensi dan TergugatRekonvensi tidak mungkin lagi akan hidup bersama dalam satu atap sebagaisuami istri untuk mengasuh anakanaka quo, maka demi kemaslahatan anakdan untuk mengedepankan prinsip kepentingan terbaik bagi anak (the bestinterests of the child shall
Register : 08-08-2011 — Putus : 31-01-2012 — Upload : 25-04-2014
Putusan PN JAKARTA SELATAN Nomor 439 /Pdt.G/2011/PN.JKT.SEL.
Tanggal 31 Januari 2012 — PT HUMPUSS INTERMODA TRANSPORTASI TBK L A W A N Drs AGUS DARJANTO Ir BOBBY ANDHIKA JUNANDA PUTJE SYARFUAN LINSEN INTERNATIONAL LIMITED NELSON COVE SHIPHOLDING SA HUMPUS SEA TRANSPORT Pte. Ltd.
11641079
  • Ltd (the "Charterers") of each and every obligation ofhalaman 3 dari 25 lembar Putusan No.439/Pdt.G/201 1/PN.Jkt.Sel.the Charterers of whatsoever nature under or in connection with the abovereferenced charterpatty (the "Charterparty") and should any breach thereof occur,we hereby undertake to indemnify you immediately upon demand without deductionfor all losses, expenses and liabilities of whatsoever nature that you may suffer orincur by reason of that breach.Our liability under this guarantee shall
    Further, ourobligation hereunder is unlimited and shall not be affected by any insolvency(including without limitation, winding up, administration, receivership oradministrative receivership), amalgamation, reconstruction, change of name,ownership, control or status of, or any legal limitation relating to, by or of theCharterers or any other person, and we shall not be discharged or released from ourobligations hereunder by any arrangement or agreement made between you and theCharterers or a receiver
Register : 03-03-2014 — Putus : 26-05-2014 — Upload : 27-12-2019
Putusan MAHKAMAH AGUNG Nomor 112 B/PK/PJK/2014
Tanggal 26 Mei 2014 — PT. LIPPO BANK VS DIREKTUR JENDERAL PAJAK;
193119 Berkekuatan Hukum Tetap
  • 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
Putus : 15-08-2017 — Upload : 12-03-2018
Putusan MAHKAMAH AGUNG Nomor 1322 K/Pdt/2017
Tanggal 15 Agustus 2017 — PT KARYAMEGAH ADIJAYA, diwakili oleh Temi Efendi (Direktur) VS AXN HOLDINGS, LLC
148107 Berkekuatan Hukum Tetap
  • Nomor 1322 K/Pdt/2017However, Channel Provider shall have the right to bring any collectionsrelated claims against AORA in the courts of Indonesia under IndonesianLaw;Terjemahan bebasnya adalah sebagai berikut:Namun demikian, Penyedia Saluran Televisi berhak untuk mengajukanklaim terkait segala penagihan sejumlah uang terhadap AORA padaPengadilan di Indonesia berdasarkan Hukum Indonesia,10.
    Nomor 1322 K/Pdt/2017This Term Sheet shall be construed under the substantive laws (andnot the law of conflicts) of the State of California, United of America.All actions or proceedings based upon or resulting from this TermSheet shall be submitted to the International Chamber of Commerce (the"ICC") for arbitration under its Rules of Conciliation and Arbitration (the"Rules").
    Such arbitration shall be held in Los Angeles, California, UnitedStates of America, in the English language;Terjemahan bebasnya adalah sebagai berikut:Perjanjian "Term Sheet' ini seharusnya ditafsirkan di bawah hukumsubstantif Negara Bagian California Amerika Serikat Semua tindakanyang didasarkan atau diakibatkan dari perjanjian ini harus diajukan kepadaArbitrase Kamar Dagang Internasional (ICC) di bawah Peraturan Konsiliasidan Arbitrase (Peraturan).
Putus : 16-04-2014 — Upload : 17-06-2015
Putusan MAHKAMAH AGUNG Nomor 1927 K/Pdt/2013
Tanggal 16 April 2014 — STANDARD CHARTERED BANK, CABANG JAKARTA VS PT. TOBU INDONESIA STEEL
174125 Berkekuatan Hukum Tetap
  • Didalam dokumen tersebut, target knock out event dikatakanmempunyai pengertian sebagai berikut:"Target Knock out event: Target Knockout Event shall occur ifthe Calculation Agent determines that the Accumulated IntrinsicValue is greater than or equal to the Target Value" yangterjemahan bebasnya adalah :"Kejadian tercapainya sasaran knock out': Kejadiantercapainya sasaran knock out akan terjadi apabila CalculationAgent menentukan bahwa Nilai Intrinsik Akumulatif adalah samaatau lebih dari nilai sasaran
    If such rate isunavailable on the Reuters Screen ABSIRFIX01 Page, theCalculation Agent shall determine the Expiry Reference Rate ingood faith and in a commercially reasonable manner", yangteriemahan bebasnya adalah : Nilai Forward adalah "9.500(disebutkan sebagai jumlah dalam Rupiah untuk satu DolarAmerika Serikat", sedangkan "nilai referensi tanggal jatuhtempo" didefinisikan sebagai "sehubungan dengan suatuTransaksi Valuta Asing, Nilai Spot USD/IDR pada jam 11 pagiwaktu Singapura (yang ditampilkan
    supplement form a part of, and be subject to,an agreement in such form of the 2002 ISDA Master Agreementas if Party A and Party B execute an agreement in such form (butwthout any Schedule except for the followng elections : (a)English Law shall be the governing law, (b) United States Dolarsshall be the Termination Currency, and (c) the Cross Defaultprovisions of Section 5 (a) shall apply to both parties and theThreshold Amount with respect to each party shall be threepercent (3%) of such party's
    If suchrate is unavailable on the Reuters Screen ABSIRFIX01 Page, thecalculation agent shall determine the expiry reference rate in goodfaith and ina commercially reasonable manner,Yang terjemahan bebasnya adalah:Nilai Forward adalah "9.500 (disebutkan sebagai jumlah dalamRupiah untuk satu) Dolar Amerika Serikat", sedangkan "Nilaireferensi tanggal jatuh tempo" didefinisikan sebagai "Sehubungandengan suatu transaksi valuta asing, nilai soot USD/IDR pada jam 11pagi waktu Singapura (yang ditampilkan
    any schedule except for thefollowng elections : (a) English Law shall be the governing law, (b)United States Dolars shall be the Termination currency, and (c) thecross default provisions of section 5 (a) shall apply o both parties andthe threshold amount wth respect to each party shall be threepercent (3%) of such party's networth (as disclosed in the mostrecent audited financial statements of such party) or it's equivalent inany currency) on the trade date of the first such transaction betweenParty
Putus : 22-12-2014 — Upload : 01-12-2015
Putusan MAHKAMAH AGUNG Nomor 837/B/PK/PJK/2014
Tanggal 22 Desember 2014 — DIREKTUR JENDERAL PAJAK VS PT. BOSKALIS INTERNATIONAL INDONESIA
23189 Berkekuatan Hukum Tetap
  • 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.
Register : 11-03-2015 — Putus : 09-04-2015 — Upload : 15-12-2015
Putusan PTA SURABAYA Nomor 0119/Pdt.G/2015/PTA.Sby
Tanggal 9 April 2015 — PENGGUGAT (Terbanding) DAN TERGUGAT (Pembanding)
2211
  • 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!
Putus : 24-02-2004 — Upload : 23-08-2007
Putusan MAHKAMAH AGUNG Nomor 032K/N/HAKI/2003
Tanggal 24 Februari 2004 — Pioneer Kabushiki Kaisha; Century Batteries Indonesia Ltd; Pemerintah Republik Indonesia Cq. Departemen Kehakiman dan Ham Cq Direktorat Jenderal Hak Cipta, Paten Dan Merek (Direktorat Merek)
777731 Berkekuatan Hukum Tetap
  • 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
Putus : 02-05-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 231/B/PK/PJK/2016
Tanggal 2 Mei 2016 — DIREKTUR JENDERAL PAJAK VS PT. METAL ONE INDONESIA
16649 Berkekuatan Hukum Tetap
  • 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
Register : 10-04-2014 — Putus : 30-06-2014 — Upload : 30-04-2015
Putusan MAHKAMAH AGUNG Nomor 218 B/PK/PJK/2014
Tanggal 30 Juni 2014 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI;
6548 Berkekuatan Hukum Tetap
  • 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.
Putus : 12-03-2015 — Upload : 01-12-2015
Putusan MAHKAMAH AGUNG Nomor 1133/B/PK/PJK/2014
Tanggal 12 Maret 2015 — DIREKTUR JENDERAL PAJAK vs. PT. GAPURA ANGKASA
6535 Berkekuatan Hukum Tetap
  • HikmahantoJuwana, SH, LL.M, Ph.D sebagai berikut:1) Bahwa di dalam huruf a article 92 Konvensi Chicago1944, disebutkan this convention shall be open foradherence by members of the united nations and stateswith then, and states which remained neutral during thepresent world conflict kemudian di huruf b disebutkanadherence shall be effected by a notification addressedto the government of the United States of America andshall take effect as from the thirtieth day from the receiptof the notification
    by the government of the United Statesof America, which shall notify all the contracting states.Negara Republik Indonesia melalui Kedutaan RepublikIndonesia Serikat untuk Amerika Serikat telahmengirimkan notifikasi tanggal 26 April 1950 dan telahditerima pemerintah Amerika Serikat tanggal 27 April1950, sehingga sesuai ketentuan article 92 maka NegaraRepublik Indonesia telah menjadi anggota ICAO danketentuanketentuan yang terdapat di dalam KonvensiChicago 1944 beserta annexesnya mengikat NegaraRepublik
    Article 24 (a)) that fuel and lubricating oils onboard an aircraft of a Contracting State on arrival in theterritory of another Contracting State and retained onboard on leaving the territory of that State shall beexempt from customs duty, inspection fees or similarnational or local duties and charges.
    Putusan Nomor 1133/B/PK/PJK/2014negara anggota yang melintasi yurisdiksi negara anggotalainnya.Bahwa dalam angka 2 huruf a, Council Resolution OnTaxation Of Internasional Air Transport disebutkan Withrespect to the taxation of income of internasional airtransport enterprises and taxation of aircraft and othermoveable property, each Contracting State shall, to thefullest possible extent, grant reciprocally, kemudian diangka 3 disebutkan With respect to taxes on the sale anduse of internasional air
Register : 26-09-2013 — Putus : 08-09-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put.54963/PP/M.XVIIB/19/2014
Tanggal 8 September 2014 — Pemohon Banding dan Terbanding
15146
  • pelintas batas, atau barangkiriman melalui pos atau jasa titipan;bahwa sesuai Pasal 13 ayat (2) UndangUndang Nomor 10 Tahun 1995 tentang Kepabeanan sebagaimanatelah diubah dengan UndangUndang Nomor 17 Tahun 2006 menyebutkan tata cara pengenaan danbesarnya tarif bea masuk sebagaimana dimaksud pada ayat (1) diatur lebih lanjut dengan peraturan menteri;bahwa berdasarkan Rule 23 Annex A, Operational Certification Procedures for the ROO of ACFTA,disebutkan:The Customs Authority of the importing Party shall
    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 beattached to the Certificate of Origin (Form E) when presenting to the Customs Authority of the importing Party;bahwa berdasarkan Pasal 2 Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012 tanggal 10 Juli 2012disebutkan pengenaan bea masuk berdasarkan penetapan tarif bea masuk sebagaimana dimaksud
Register : 01-07-2019 — Putus : 30-07-2019 — Upload : 31-07-2019
Putusan PA SIMALUNGUN Nomor 573/Pdt.G/2019/PA.Sim
Tanggal 30 Juli 2019 — Penggugat melawan Tergugat
5716
  • terhadap buktiP.2 dan P.3 serta kesaksian kedua orang Saksi yang diajukan oleh Penggugat dipersidangan, sebagaimana tersebut dalam bagian tentang duduk perkara, telahterbukti bahwa 2 (dua) orang anak Penggugat dan Tergugat bernama RE, (ahi pada tanggal 26 Juni 2012, danBE, ahir pada tanggal 4 September 2016 masih belum mumayyiz ataubelum berusia 12 (dua belas) tahun, dan hanya semata demi kemaslahatan sertauntuk mengedepankan prinsip kepentingan terbaik bagi anak (the best interests ofthe child shall
    karena Penggugat telah ditetapkan sebagaipemegang hak hadanah (pemeliharaan) terhadap 2 (dua) orang anak Penggugatdan Tergugat bernama ED, lahir pada tanggal 26 Juni2012, dan x, ahir pada tanggal 4 September 2016,sementara dengan perceraian ini antara Penggugat dan Tergugat tidak mungkin lagiakan hidup bersama dalam satu atap sebagai suami istri untuk mengasuh anakanaka quo, maka demi kemaslahatan anak dan untuk mengedepankan prinsipkepentingan terbaik bagi anak (the best interests of the child shall
Register : 28-09-2015 — Putus : 10-11-2015 — Upload : 11-12-2015
Putusan PA JAKARTA SELATAN Nomor 2618/Pdt.G/2015/PA.JS
Tanggal 10 Nopember 2015 — PENGGUGAT MELAWAN TERGUGAT
150
  • .,, 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.
Register : 22-07-2011 — Putus : 10-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.42598/PP/M.M.IX/19/2013
Tanggal 10 Januari 2013 — Pemohon Banding dan Terbanding
15861
  • 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.
Register : 01-07-2015 — Putus : 22-09-2015 — Upload : 01-12-2015
Putusan MAHKAMAH AGUNG Nomor 476 B/PK/PJK/2015
Tanggal 22 September 2015 — DIREKTUR JENDERAL PAJAK VS PT. AST INDONESIA;
6749 Berkekuatan Hukum Tetap
  • 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.
Register : 29-09-2015 — Putus : 31-03-2016 — Upload : 28-06-2016
Putusan PN JAKARTA PUSAT Nomor : 244/Pdt.Sus-PHI/2015/ PN Jkt Pst
Tanggal 31 Maret 2016 — MARIA ITANIA SETIAWAN, CS >< KEDUTAAN BESAR REPUBLIK SURINAME (The embassy of the Republik Suriname)
287220
  • 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
Register : 18-09-2013 — Putus : 18-12-2013 — Upload : 27-11-2019
Putusan MAHKAMAH AGUNG Nomor 669 B/PK/PJK/2013
Tanggal 18 Desember 2013 — DIREKTUR JENDERAL PAJAK VS PT. MURNI TIMBER;
15498 Berkekuatan Hukum Tetap
  • However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest 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 authonties thereof; orHalaman 18 dari 40 halaman.
    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 pernod of more than 2 years or Is paid inconnection with the sale on credit of any industnal, commercial orscientific equipment;5.
    The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4,5. Bahwa berdasarkan hasil pemeriksaan sengketa banding di PengadilanPajak sebagaimana yang telah dituangkan dalam Putusan Pengadilan PajakNomor Put.40129/PP/M.XIV/13/2012 tanggal 19 September 2012 dapatdiketahui:5.1.
    Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),Halaman 23 dari 40 halaman. Putusan Nomor 669/B/PK/PJK/20137. 2.
Register : 17-07-2013 — Putus : 19-10-2013 — Upload : 19-01-2015
Putusan PA JENNEPONTO Nomor 114/Pdt.G/2013/PA Jnp.
Tanggal 19 Oktober 2013 — MULIATI binti PALETTERI LAWAN MUH. IDRUS KAHAR, S.H. bin ABD. KAHAR
6255
  • 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
Register : 04-06-2012 — Putus : 15-10-2012 — Upload : 25-10-2012
Putusan PA PALEMBANG Nomor 871/Pdt.G/2012/PA.Plg.
Tanggal 15 Oktober 2012 — PEMOHON vs TERMOHON
107
  • 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