Ditemukan 183 data
34 — 18 — Berkekuatan Hukum Tetap
23sebesar Rp2.179.278,00), print out Oracle dan telahditelusuri Pemohon Peninjauan Kembali (SemulaTerbanding) untuk arus uang dan arus barang;bahwa niiai yang tercantum di Invoice Nomor838/KBEFIN/X/09 dan faktur pajak Nomor 010.000Halaman 33 dari 62 halaman.
23 sebesarRp2.179.278,00), print out Oracle dan telahditelusuri Pemohon Peninjauan Kembali (SemulaTerbanding) untuk arus uang dan arus barang;bahwa nilai yang tercantum di Invoice Nomor838/KBEFIN/X/09 dan faktur pajak Nomor 010.00009.00000838 tanggal 05 Oktober 2009 sebagaiberikut:e Jasa >Rp 108.963.945,00e PPN >Rp 10.896.395,00e Total >Rp 119.860.340,00e PPh23 :Rp (2.179.278.00)Bayar >Rp 117.681,062,00bahwa dapat ditelusuri angkanya ke /nvoice, fakturpajak, jurnal oracle, Purchase Order, daftar/
arus barang;bahwa nilai yang tercantum di Invoice Nomor 2022009 dan faktur pajak Nomor 010.00009.00000082tanggal 18 November 2009 sebagai berikut:e DPP : Rp 7.000.000,00e PPN :Rp 700.000,00e Total/bayar : Rp 7.700.000,00;bahwa dapat ditelusuri angkatnya ke invoice, fakturpajak, jurnal oracle, purchase order, daftar/listpenerima transfer atas pengeluaran uang sebesarRp7.700.000,00 melalui Bank RBS nomor000.02.55.58.285 (IDR) tanggal 19 Februari 2010,Halaman 40 dari 62 halaman.
arus barang;bahwa nilai yang tercantum di Invoice Nomor 2022009 dan faktur pajak Nomor 010.00009.00000088tanggal 7 November 2009 sebagai berikut:e DPP : Rp 5.390.000,00e PPN :Rp 539.000,00e Total/bayar : Rp 5.929.000,00bahwa dapat ditelusuri angkanya ke /nvoice, fakturpajak, jurnal oracle, Purchase Order, daftar/listpenerima transfer atas pengeluaran uang sebesarRp5.929.000,00 melalui bank RBS Nomor000.02.55.58.285 (IDR) tanggai 19 Februari 2010,ledger dan rekening koran terkait.
arus barang;bahwa nilai yang tercantum di Invoice Nomor 2022009 dan faktur pajak Nomor 010.00009.00000095tanggal 19 Desember 2009 sebagai berikut:e DPP : Rp 6.000.000,00e PPN :Rp 600.000,00e Total/bayar : Rp 6.600.000,00bahwa dapat ditelusuri angkanya ke /nvoice, fakturpajak, jurnal oracle, Purchase Order, daftar/iistpenerima transfer atas pengeluaran uang sebesarRp6.600.000,00 melalui bank RBS Nomor000.02.55.58.285 (IDR) tanggai 17 Maret 2010,ledger dan rekening koran terkait.
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Tetapi karena terikat perjanjian global maka yangmengerjakan jasa tersebut adalah oracle manapun dari luar negeri.
Dengan adanya pemberian kompensasitersebut sebenarnya dari pihak Oracle Group sendiri telah mengakui bahwa yang seharusnya mengerjakanjasa/license tersebut adalah Pemohon Banding;bahwa Pemohon Banding telah melakuan pemungutan PPN atas transaksi revenue transfer danmelaporkannya dalam SPT Masa PPN sebagai penyerahan yang terutang PPN;bahwa sesuai dengan sistem self assesment, SPT PPN yang di dalamnya terdapat PPN atas revenuetransfer (license) yang telah disampaikan oleh Pemohon Banding sudah dianggap
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
39 — 11 — Berkekuatan Hukum Tetap
.Koreksi atas faktur Pajak Masukan (PM) Nomor 010.001 10.00000121 tanggal 18 Oktober 2010 yang diterbitkanoleh PT Filtech fndosukses sebesar Rp. 1.981.200,00Dalam uji bukti, Termohon PK sudah memberikan dokumenpendukung berupa Faktur Pajak, Invoice, Rekening Koran,Delivery Order, Internal Receipt, Purchase Order, instruksipembayaran ke bank, Daftar/iist penerima transfer atasrincian pengeluaran uang Rp. 41.148.000,00 melalui bankRBS nomor 000.02.55.58.285 (IDR) tanggal 14 Januari2011, print out Oracle
Sarana Teknindo sebesar Rp.870.000,00Dalam uji bukti, Termohon PK sudah memberikan dokumenpendukung berupa Faktur Pajak, Invoice, Rekening Koran,Delivery Order, Internal Receipt, Purchase Order, Daftar/iistpenerima transfer atas rincian pengeluaran uang Rp.120.364.750,00 melalui bank RBS nomor 000.02.55.58.285(IDR) tanggal 14 Januari 2011, print out Oracle dan telahditelusuri Terbanding untuk arus uang dan arus barang;Nilai yang tercantum di invoice nomor00000443/INV/STB/IX/10 dan faktur pajak nomor
Sarana Teknindo sebesar Rp.3.300.000,00;Dalam uji bukti, Termohon PK sudah memberikan dokumenpendukung berupa Faktur Pajak, Invoice, Rekening Koran,Delivery Order, Internal Receipt, Purchase Order, Daftar/listpenerima transfer atas rincian pengeluaran uang Rp.120.364.750,00 melalui bank RBS nomor 000.02.55.58.285(IDR) tanggal 14 Januari 2011, print out Oracle dan teiahditelusuri Pemohon PK untuk arus uang dan arus barang.Nilai yang tercantum di invoice nomor00000447/INV/STB/IX/10 dan faktur pajak
Sarana Teknindo sebesar Rp. 4.800.000,00Dalam uji bukti, Termohon PK sudah memberikan dokumenpendukung berupa Faktur Pajak, Invoice, Rekening Koran,Delivery Order, Internal Receipt, Purchase Order, Daftar/listpenerima transfer atas rincian pengeluaran uang Rp.120.364.750,00 meialui bank RBS nomor 000.02.55.58.285(IDR) tanggal 14 Januari 2011, print out Oracle dan teiahditeiusuri Pemohon PK untuk arus uang dan arus barang.Nilai yang tercantum di invoice nomor00000466/INV/STB/X/10 dan faktur pajak
Putusan Nomor 1793/B/PK/PJK/2016(USD) tanggal 14 Januari 2011, print out Oracle dan telahditelusuri Pemohon PK untuk arus uang dan arus barang;Nilai yang tercantum di invoice nomor TI4631 dan fakturpajak nomor 010.00010.00001196 tanggal O06 Oktober2010 sbb:Material : US$ 0.00Jasa : US$ 9,000.00DPP : US$ 9,000.00PPN : US$ 900.00Total : US$ 9,900.00PPh23 : (US$ 180.00) 2% x US$ 9.000.00* Total/Bayar : US$ 9,720.00dapat ditelusuri angkanya ke invoice, faktur pajak, jurnaloracle, delivery note, internal
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle
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settings=idhidapisysmgr>main4 Format settings5 System Format Date settings=idhidapidatemgr>main5 System Format Time settings=idhidapitimemgr>main5 System Format Number settings=idhidapinumbermgr>main3 Drivers settings4 Drivers settings=idhidapidrivermgr>main4 Access driver settings=idhidapidriversaccess4 Paradox driver settings=idhidapidriverspdox4 dBASE and FoxPro driver settings=idhidapidriversdbase4 ODBC driver connection settings=idhidapidriversodbc4 Sybase driver settings=idhidapidriverssybase4 Oracle