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Register : 28-02-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56109/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
14323
  • dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.a)bahwa berdasarkan Operational Certification Procedures for The Rules of Origin ofThe ASEANChina Free Trade Area Rule 20 disebutkan:product sent from an exporting party for exhibition in another party and sold during or after theexhibition into a party shall
    The name and address of the exhibiton mustbe indicated. a certificate issued by the relevant government authorities of the party where theexhibition took place together with supporting documents prescribed in rule 19 (d) may be required.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area Rule 23 dinyatakanThe Customs Authority of the importing Party shall accept a Certificate of Origin(Form E) in cases where the
    Thethird party invoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Parties and the copy ofthe third party invoice shall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.bahwa berdasarkan Overleaf Notes Form E (ASEANChina Free Trade Area) butir 10dinyatakan Third Party Invoicing: In cases where invoices are issued by a thirdcountry, the Third Party Invoicing
    in Box 13 shall be ticked (Vv).
    Information such as name and country of the companyissuing the invoice shall be indicated in Box 7;bahwa berdasarkan Pasal 1 Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012tanggal 10 Juli 2012 dinyatakan Menetapkan tarif bea masuk atas impor barang darinegara Republik Rakyat China dan negaranegara ASEAN dalam rangka ASEANChina Free Trade Area (ACFTA), sebagaimana tercantum dalam Lampiran yangmerupakan bagian tidak terpisahkan dari Peraturan Menteri ini.bahwa berdasarkan Pasal 2 Peraturan Menteri
Register : 02-10-2019 — Putus : 31-10-2019 — Upload : 13-11-2019
Putusan PN NABIRE Nomor 50/Pdt.P/2019/PN Nab
Tanggal 31 Oktober 2019 — PACIFIC AIR HOLDINGS, DBA DELTA WING EQUIPMENT, LLC sebagai Pemohon; PT SPIRIT AVIA SENTOSA sebagai Termohon;
457278
  • The rent payable by LESSEE to LESSOR shall be USD18,500(Eighteen Thousand and Five Hundred United Siates Dollar) per monthand payable on the Fifteenth (15") day of each month for the term of thisAgreement, including any extensions thereofTeremahanresmi Pasal 3.1.a. Perjanjian Sewa:BIAYA SEWA.
    In addition to the rental above,LESSEE shall pay LESSOR an additional sum of USD85 (Eighty fiveUnited States Dollars) per flight hour and USD15 (Fifteen United StatesDollars) per cycle as a "Component Reserve Charge," .... TheComponent Reserve Charge shall be due and payable on the tenth(10th) day of the calendar month immediately following the month inwhich the flying of the Aircraft occurred...Teremahanresmi Pasal 3.1.6.
    IfLESSEE fails to pay any rent Component Reserve Charge, if any, or otheramount herein provided within ten (10) calendar days from and after the dateupon which the same is due and payable, then LESSEE shall be deemed tobe in default...Teremahanresmi Pasal 23.1. Peranjian Sewa:Seluruh ketentuan dalam Peranjian ini harus dilaksanakan tepat padawaktunya.
    Bahwa selain itu Pemohon juga menyampaikan bahwa permohonan. tersebutdidasarkan pada ketentuan Pasal 13 ayat (1) Konvensi Cape Town :eeeeeee a contracting State shall ensure that a creditor who adduces evidense ofdefault by the debtor may.
    For all parts other than the engine and propeller partsand components, Lessee shall, at its own cost and expense, be responsible forthe maintenance, repair, andor replacement. Further for the engine andpropeller parts and components, Lessee shall be responsible for payment ofany shipping and related inciddental expense, as well as for payment of anyreinstallation and related expenses.
Register : 01-03-2012 — Putus : 27-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put. 45141/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
12938
  • Terkait dengan Management Fee sebesar US$200,000.00bahwa berdasarkan Schedule 2 Management Administrative and Technical Services AgreemeKMC Oiltools PTE, LTD (KMCOS) dengan Pemohon Banding (Perusahaan) yang berlaku efekti1 Juli 2006 dinyatakan Sevices to provided under the agreement are such services as shall be 1from time to time by company to assist the company and its personnel to supplement the compatwork with respect to following:$2.1 Business planning$2.2 General Magemement and Administration
    Not later than Desember in each calendar year during the tetAgreeement, the parties shall agree an annual fee to apply for the following calendar year baseparties reasonable estimate of the amount of services to provided during the relevant calendar year; In addition to the fixed fee specified above , or agreed on an annual basis as provided herein, the shall also pay alloutof pocket disbursements and the third party expenses incurred by KNproviding the Services to the Company, to the extend that
    antara KMC Oil(Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee) dinyatakan : in considerationgranted herein, the Licensee hereby agrees to pay to the licensor a royalty equal to percentage rate ;in Schedule 1 of Licensees Gross Revenues from its business as shown in its audited accounts bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas , dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sell product under thePatent, in which case the rate shall
Register : 29-06-2021 — Putus : 24-08-2021 — Upload : 30-11-2021
Putusan PT JAKARTA Nomor 315/PDT/2021/PT DKI
Tanggal 24 Agustus 2021 — Pembanding/Tergugat III : Samadhi Capital Consulting Pte. Ltd Diwakili Oleh : Samadhi Capital Consulting Pte. Ltd
Pembanding/Tergugat IV : Lego Industry Pte. Ltd Diwakili Oleh : Samadhi Capital Consulting Pte. Ltd
Terbanding/Penggugat : PT Arsynergy Resources Diwakili Oleh : LONTOH & PARTNERS
Turut Terbanding/Tergugat I : Technics Offshore Engineering Pte., Ltd
Turut Terbanding/Tergugat II : PT Technics Offshore Jaya
Turut Terbanding/Tergugat V : PT Mega Altra Titan
111100
  • Subject to Paragraph 21b, any Dispute shall be settled byarbitration administered by the Indonesian NationalArbitration Board ! Badan Arbitrase Nasional IndonesiaHalaman 23 dari 59 Putusan Nomor 315/PDT/2021/PT DKI(BANI) and conducted in accordance with its rules ineffect at the time. The place of arbitration shall be Jakarta,Indonesia and the arbitration shall be conducted by threearbitrators. The language to be used in the arbitrationproceedings shall be English.
    The Parties shall selecttheir respective arbitrators within 60 days from the date ofnotice the demand for arbitration. After both Parties haveselected their arbitrators, such arbitrators shall select athird arbitrator within 30 days thereof.
    ArbitrationAny Dispute that is not resolved through good faithnegotiations under Section 5.1 shall, unless the Partiesagree otherwise, be decided by Indonesian NationalArbitration Board / Badan Arbitrase Nasional Indonesia(BANI) and conducted in accordance with its rules ineffect at the time. The place of arbitration shall be Jakarta,Indonesia and the arbitration shall be conducted by threearbitrators. The language to be used in the arbitrationproceedings shall be English.
    Subject to Paragraph 21b, any Dispute shall be settled byarbitration administered by the Indonesian NationalArbitration Board/Badan Arbitrase Nasional Indonesia (BAN!)and conducted in accordance with its rules in effect at thetime. The place of arbitration shall be Jakarta, Indonesia andthe arbitration shall be conducted by three arbitrators. Thelanguage to be used in the arbitration proceedings shall beEnglish.
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57658/PP/M.IA/13/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
23256
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall
    The method selected mustbe approved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW';" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan
    Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 26.MenimbangMemperhatikanMengingatMemutuskanbahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:"The profits of an enterprise of a Contracting State shall
Register : 02-11-2011 — Putus : 10-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.42591/PP/M.IX/19/2013
Tanggal 10 Januari 2013 — Pemohon Banding dan Terbanding
12331
  • lanjut pengajuan keberatan telah dilakukan penelitianterhadap ketentuan tarif, dasar SPTNP dan data pendukung lainnya.2. bahwa berdasarkan PIB, Inward Manifest (BC 1.1), B/L dan Form E diketahuitanggal Form E nomor E114404041920019 yaitu tanggal 09 Juli 2011 diterbitkansebelum tanggal B/L nomor POBUSHG110700012 yaitu tanggal 16 Juli 2011.3. bahwa berdasarkan Operational Certification Procedures for The Rules of Originof The ASEANChina Free Trade Area, Article 10 disebutkan: The Certificate ofOrigin shall
    Operational Certification Procedures ASEANChina FreeTrade Area (ACFTA) serta menimbulkan persepsi yang berbedabeda karena tidakmenyebutkan secara eksplisit dan terukur berapa hari sebelum pengapalan yangdapat ditoleransi agar preferensi tarif dalam rangka ASEANChina Free Trade Area(ACFTA) dapat digunakan;bahwa berdasarkan Revised Operational Certification Procedures for The Rules ofOrigin of The ASEANChina Free Trade Area, Appendix 1 Rule 11 disebutkan: /nprinciple, a Certificate of Origin (Form E) shall
    In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary fo indicate ISSUED RETROACTIVELY?
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57660/PP/M.IA/13/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
22271
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The method selected must beapproved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW';" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan
    Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 26.MenimbangMemperhatikanMengingatMemutuskanbahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:"The profits of an enterprise of a Contracting State shall
Register : 15-03-2012 — Putus : 25-11-2013 — Upload : 25-03-2014
Putusan PENGADILAN PAJAK Nomor Put-48427/PP/M.V/13/2013
Tanggal 25 Nopember 2013 — Pemohon Banding dan Terbanding
224110
  • However, such dividends may also be taxed in the Contracting Stateof which the company paying the dividends is a resident andaccording to the laws of that State, but if the recipient is thebeneficial owner of the dividends the tax so charged shall not exceed:(a) 10% of the gross amount of the dividends if the beneficial owneris a company (other than a partnership) which holds directly atleast 25% of the capital of the company paying the dividends,(b) 15% of the gross amount of the dividends in all
    other cases,The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations,This paragraph shall not affect the taxation of the company inrespect of the profits out of which the dividends are paid.3.
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57662/PP/M.IA/13/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
22261
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall
    The method selected mustbe approved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW';" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan
    Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 26.MenimbangMemperhatikanMengingatMemutuskanbahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:"The profits of an enterprise of a Contracting State shall
Register : 10-07-2013 — Putus : 23-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52068/PP/M.XVIIA/19/2014
Tanggal 23 April 2014 — Pemohon Banding dan Terbanding
12028
  • menyerahkan hard copy bukti Proceed Devisa Impor ydibayar per rekening bank devisa;bahwa pada persidangan Pemohon Banding sampaikan surat tanpa nomor tanggalFebruari 2014, mengenai Tanggapan atas For E yang pada pokoknya menyatakan seb:berikut:1.Pada Rules of Origin (ROO) For The AseanChina Free Trade Area (ACFTA) fchapter 3 article 3.2 Origin Criteria disebutkan bahwa:For the purposes of this chapter, goods imported by a party which are consigned withe meaning of article 3.8 (Direct consignment), shall
    in the territory of the exporting pprovided the said goods are eligible under Article 3.4 (Not Wholly ObtaineProduced Goods) or 3.5.bahwa jika diartikan pada article 3.2 chapter 3 tersebut dinyatakan bahwa baik batWholly Obtained (WO) requirement a) maupun bukan Wholly Obtained (Non Vrequirement b) di atas adalah berhak mendapatkan preferential tarrif treatment sepanjmengikuti ketentuan article 3.8 yakni "direct consigment" di mana arti direct consignpada article 3.8 adalah "an originating good shall
    On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly produce.obtained
Putus : 28-04-2016 — Upload : 06-09-2016
Putusan PN SERANG Nomor 57/Pid.Sus-TPK/2015/PN.Srg
Tanggal 28 April 2016 — ADRIAN ROESLY, SE
402518
  • Outriggers Setup time sec 25 Bodyworks and Lockers :Body shall be constructed from aluminum light weight box tube constructionwith aluminum paneling, platform shall be paneled by chequred antislipperyaluminium plates, equipment locker shall be provided at suitable areas fromstoring delivery hoses, nozzles and some tools, lockers shall be closed byroller shutters and/or doors.Fire PumpVehicle shall equipped with fire pump, capacity of the pump shall be min.2000 lpm at 10 bar, pump shall be single
    Ladder set shall not to crash tobodywork or drivers cabin. It shall not be possible to operate the jacks whenthe ladder is not at parking position or reverse when the jack are not settledladder shall not operate. All moment shall slow down when it reaches end ofmovement. Controlling and governing system shall be designed to operatethe ladder with smooth movements without any jerks. Shakes etc.
    There shallbe a screen for operator which shall include visual and numeric information ofthe ladder set. Design of the main operator console shall be ergonomic, userfriendly. All governing and controlling system shall be redundant type, all necessary warning labels shall be properly attached where needed.Turntable, Ladder set and rescue cage;Turntable shall be constructed by high tensile steel and shall be designed tolevel ladder set and turntable up to 10 degree slope automatically.
    Lift shall have an operating speed of 1.2 m/s uphill and 1,5 m/s downhill.Lift movement shall be controlled by the ladder extension joystick so a switchover button shall be installed at main control panel.Electrical system;A separate fuse board shall be installed for the fire truck body, cables shall benumber or colour coded, electrical scheme shall be sticked inside the electrical panel cover.
    Generatorto operate from operator seat.Paint WorkThe vehicle shall be Ral 3000 Fried red color, Paint work shall be handledwith care, shiny pant shall be applied on the vehicle, for reflective and decorative effect white stripes shall besticked on to body and roller shutters, the ladder set shall be silver grey colour, the bottom of the vehicle shall be paintedblack colour with antiOgravel paint.
Putus : 22-11-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1034/B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
3121 Berkekuatan Hukum Tetap
  • CallsFrom time to time, as hecessaty, Plant Operator shall cashcall from Producers, and Producers shall pay or cause. to bePaid to Plant Operater in og Sollars their respeceiveShares, separately deternined as Previded in Section 8.01 ofthe Agreement, of Projected net eash Fequirements For #achof:(a) Plane Operating Costs; and(5) the costs of Currently Funded Capital Projectsfor 4 calendar sonth or Barc Eheresf., as gt forth ip suchCash calls,The cash ealle For Blane Operating Casts and CurrentlyFunded
    Capital Projects shall be S15 Sepacately and shallyba in accordance with Producers" latest Cstinates of seachSales Contract @ Percentage 25 determined under ArtElele 11of the Agreement.
    shall be Fecenclled a5 quickly asPractleable with such revised @htimgtes o: determination.
    TE th cash calls for a given month in the aggregate exceedactual expenditures fer said month. tn@ cash call nextSucceeding the issuance of Ehe debit note referred te inSection 7 below shall be reduced By the ameunt of suchSECeES .Ez. To the exteane Practicable, Plant operater Shall place thefunds received pursuant Eo cash calls in interestearningecrounts; all interest earned thereon Shall be credited eePlant Operating Cests aad eotice Of such amounts shall bedelivered to the Producers.
    To the extent that fonds ore then held inthe Badak Poyment Account the Trustee shall, prompily upon receiptef notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Hodoak Payment Account the amount of such invoice,porsuant to procedures to be agreed upon pursuant te Section 6.2,62 Portamina and the Contractors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde to
Putus : 22-11-2016 — Upload : 13-02-2017
Putusan MAHKAMAH AGUNG Nomor 808/B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs. DIREKTUR JENDERAL PAJAK
4140 Berkekuatan Hukum Tetap
  • If at fuich time this Proves mot to bo the ease,Special allocation Procedgres Tesoeeling Blank OperatingCosta wlll ba adopted as may ba 4pprenriate,The charges Provided for in Seceian @.01 shall be specifiedUeparately for each sales Contract and aebject ts Separasefash calls and debit notes by Plant Operater and Paid byProducers in accordance with the Agcounting Preceduce,Such charges and Payments. shall. be: subject! te adprovided in the Accounting Procedure.
    Putusan Nomor 808/B/PK/PJK/2016 =The due date for @ach cash eal Shall bea set by BlaniY aneOperator, provided Plant Operatorgives Producers. ' bal, @& leastWO Weeks! advance notice of guch due date .Ba.Each cash eai1 shall set ferth infollowing:reasonable detail the(1) current cash status (all funds Fecelved. pursuant topeier cash calls nade in the curcent falendar yearand any iateres: earned thereon.
    TE the cash calls for a given mesath in the aggregate exceedactual expenditures fer said month, che cash call nexeSucceeding the issuance of the cebift ccke referred to inSection 7 belew shall be reduced by the ameyunt of auchSEC#ES.Es To the extent practicable, Flant Operater shall place thefunds received persuans o cash calle in faterestearaingaccounts; all interest earned thereen Shall be credited tePlant Operating Cests aad Rotice of such amgunts Shall bedelivered ta the Producers.
    ARTICLE 6Diastisements Wire Resrectvo Process Counce6.1 Pertamina and the Contractors shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Feos.
    Io the extent that funds ore then held inthe Badak Poyment Account the Trustee shall, promptly upon receiptof notice from both Pertamina and the Contractors that any suchinvoice has been approved for payment, pay to the Liquefaction Compooy from the Dodok Payment Account the amount of such invoice,pursuant to procedures to be agreed upon pursuant te Section 6.2,62 Portamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10poyalile to
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57670/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
16939
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Putus : 22-11-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1036 B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
4022 Berkekuatan Hukum Tetap
  • It isintended thar tha G@riginal Facilities and Exysensicnoperational and adequztealySjlipped at the tine the Fight of use and obligation ofOf any BarePursuant to theUse end Operation ofEo. be the case,Plant OperatingCosts will be adepted as may be acprenriate.in Section @.01 shall be SpecifiedCantrace and Seaject to separateCash Calla and debit notes by. Blanc Operator and paid syProducers in aeardance with che Accounting iSuch charges and Payments. shall be suSject!
    CallsA, i i From time to time, as necessaty, Plant Operator shall cashCall from Producers; andProducrs shall pay or cause. to bePaicd fo Blant Operater ia G3 dollars their rFespecel vaShares, separately deternined as Previded in Section 8.01 ofthe Agreement, of Peejected net cash Fequirements For eachof:(a) Plane Operating Costes; and(5) the esses oF Currntly Funded Capital Projectsfor :&@ calendar senth ar Bare thtteol, as get forth in suchCash calls.The cash ealle For Blane Operating Casts and
    CurrentlyFunded Capital Projects shall be shown Separately and ahallbe 0 aordance with Producers" latest estimates of #achSales Contrace's Percentage as determined under Article 11of the Agreement.
    Projects shall Ge Fecenclled a5 quickly asE & h cey LAA fring Sr.practlea le ith uc q ised weti 2f8 or deterrni edb . . ' 4 Gambar V.
    TE the cash calla for a given menath in the aggregate exceedactual expenditures fer said month. tn@ cash call neatSucceeding tha isguance of Ehe debit cote referred to inSection 3 below shall be reduced by the amount of suchSECSES.E. To the extent Bracticsble, Plant Operater shall place thefunds received pursuant fo cash calls in interestearningeccounts; all interest earned thereon Shall be credited esPlant Operating Cests and motice Of such amounts thall bedelivered to the Producers.
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57672/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
24932
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Register : 15-04-2019 — Putus : 12-06-2019 — Upload : 13-06-2019
Putusan PT JAKARTA Nomor 262/PDT/2019/PT DKI
Tanggal 12 Juni 2019 — Pembanding/Penggugat : PT Catur Jaya
Terbanding/Tergugat : CARLSON HOTELS ASIA PACIFIC PTY LIMITED CARLSON
938713
  • Any award rendered by the arbitration tribunal shall befinal and binding upon each party.
    The arbitration hearing shall take place inSingapore.Terjemahan resmi Bahasa Indonesia:(b) Tunduk pada ayat (a) di atas, Semuasengketa, tuntutan ataukontroversi yang timbul dari atau sehubungan dengan Perjanjian ini antaraparapihak akan diajukan kepada danakhirnyadiselesaikan melaluiarbitrase sesuai dengan Aturan Arbitrase dari Singapore InternationalArbitration Centre (SIAC) yang berlaku di awal arbitrase dan akandilaksanakan oleh organisasi itu.
    Arbitration Centre (SIAC) that are in force at the beginning ofthe arbitration and shall be administered by that organization.
    Any awardrendered by the arbitration tribunal shall be final and binding upon eachparty.
    Any awardrendered by the arbitral tribunal shall be final and binding upon each party.The arbitration hearing shall take place in Singapore.Terjemahan resmi Bahasa Indonesia:(b) Kecuali sebagaimana dinyatakan dalam Bagian 21.2, semua sengketa,tuntutanataukontroversi yang timbul dari atausehubungan denganPerjanjian ini yang tidak dapat diselesaikan oleh para pihak dan salah satupihakberkeinginan untuk melanjutkannya, akan diajukankepadadanakhirnya diselesaikan melalui arbitrase sesuai dengan Aturan
Putus : 19-09-2016 — Upload : 15-12-2016
Putusan MAHKAMAH AGUNG Nomor 812/B/PK/PJK/2016
Tanggal 19 September 2016 — PT. Pertamina (Persero) vs. Direktur Jenderal Pajak
4518 Berkekuatan Hukum Tetap
  • Putusan Nomor 812/B/PK/PJK/2016utilizatition shall be carried out pursuant to anapproved Work Program;c.
    From time to time, as hecessacy, Plant Operator shall cashCall from Producers; and Producers shall pay Or cause to beHalaman 35 dari 54 halaman.
    during and with respect te guch yearFespecting Plant Operating Costs and Currently: FundedCapital Projects shall be Fecencl led 45 quickly asPracticable with auch Tevised estimates op determination.Gambar V.
    Putusan Nomor 812/B/PK/PJK/2016 The & cagh 1 @ue dare GF @ach ah jeall shall be set by BlaneSives Producers at leastOperator, provided Plant OperatorEwo weeks!
    To the extene Practicable, Plant operater Shall place thefunds received Parsuant to cash calis in interest=earningaceounts; S11 interest earned Ehereon ghall be credited foPlant Operating Costs and eotice o such amounes Shall Sedelivered to the Prducers. Gambar VI. Lanjutan Artice 2 Exhibit A Badak LNG (Bontang LNG) ProcessingAgreement (Amended & Restatted, 1988):b.
Register : 06-11-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor PUT-54052/PP/M.VIIB/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
12430
  • Invoice: 2013B5038E0102 tanggal 26 April 201310bahwa berdasarkan Annex 3, Rules Of Origin Of The AseanChina Free Trade Area, Rule 2 disebutkan:Rule 2: Origin CriteriaFor the purpose of this Agreement, products imported by a party shall be deemed to be originating andeligible for preferential concessions if they conform to the origin requirements under any one of thefollowing :(a). Product which are wholly obtained or produced as set out and defined in Rule 3 ; or(b).
    party which Percentage of ACFTAwere produced in conformity with the provisions of paragraph 3 (iii) above cumulative content,example 40%(d) Products satisfied the Product Specific Rules (PSR) PSRbahwa berdasarkan Annex 3 Rule 3 Rules of Origin for The ASEANChina Free Trade Area disebutkanbahwa produk yang yang digolongkan dalam origin criterion Wholly Obtained harus memenuhi syaratketentuan Rule 3 ROO, sebagai berikut:Rule 3: Wholly Obtained Products:Within the meaning of Rule 2 (a), the following shall
    (i) The request shall be made in writing, accompanied with a copy of the Certificate of Origin(Form E) and shall specify the reasons and any additional information suggesting that theparticulars given on the said Certificate of Origin (Form E) Mei be inaccurate, unless theretroactive check is requested on a random basis;(ii) The Customs Authority of the importing Party Mei suspend the granting of preferentialtreatment while awaiting the result of verification.
    However, it Mei release the products to theimporter subject to any administrative measures deemed necessary, including imposition ofcustoms duties at the higher applied rate or equivalent amount of deposit, provided that theyare not held to be subject to import prohibition or restriction and there is no suspicion of fraud;(iii) The Customs Authority or the Issuing Authorities of the exporting Party receiving a request forretroactive check shall respond to the request promptly and reply not later
Putus : 31-05-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 43/B/PK/PJK/2008
Tanggal 31 Mei 2010 —
3111 Berkekuatan Hukum Tetap
  • frominception (January 1993) through August 2002 in theamount of US$ 121,849,538.59 including financing costof US prime rate plus 2% applied to any remainingbalance after the initial seven (7) year period fromJanuary 1993 to Desember 1999 computed on a monthlybasis as per the enclose.We also would like to put your attention that sincethe entire Toll Fee payment has been completed inAugust 2002, therefore the Paying Agent Agreement(IAPA) in accordance with Article 8 of the Payingagent Agreement shall
    Recovery Of Project Development CostFor the purpose of full recovery of ProjectDevelopment Cost, Toll Fee shall be Payablemonthly by KE5 Paying Agent from the dateof first delivery of gas to PLN throughoutthe duration of the Operation Period untilreceipt of the total compensation of US$115,920,000 to GUF for financing of theProject. Such commencement of delivery ofgas to PLN shall not be reasonably delay.The schedule for supply of projected totalHal. 16 dari 26 hal.Put.
    No.43/B/PK/PJK/2008.volume of gas shall be as below Year of supply MMSCF per year1990 (part) (or as described below)199 14,0001992 14,0001993 14,0001994 14,0001995 14,0001996 14,0001997 (part) 14,000 minus (1990amount )Total : 100,800 MMSCF Supply of gas during 1990 will depend on theactual date of first delivery and any shortfall insupply of gas in 1990 will be supplied in 1997.In case the Toll Fee actually paid to GUF by theend of the seventh (7th) year of Operation Periodis less than US$ 115,920,000
    No.43/B/PK/PJK/2008.menggunakan fasilitas pipa gas tersebut dalamrangka menyalurkan gas (Gas Handling) kepada PLN.Hal ini juga dapat dilihat dari bukti buktisebagai berikute Pasal 8 Basic Term dari KE5Paying Agent Agreement tanggal 1Pebruari 1989 antara Pertamina danKodeco Energy Co, Ltd dan NorthseaServices Limited dan BDN (BuktiUtama PK9), yang menyatakanThis Agreement shall become effective whensigned by the parties and shall remain in fullforce and effect for a period from the date offirst delivery
    Fasilitas pipa gas adalahmilik Kodeco selama 7tahun yang nantinya akandiserahkan kepadaPertamina.Fasilitas Pipa Gas bukan milikKodeco dengan mengacu kepdaketentuan Section Xx dariPSC/TAC (Bukti Utama PK7) /(Bukti Utama PK8), sebagaiberikutEquipment Purchased byParties pursuant to theProgram becomes the property ofPertamina (in case of import,when landed at the Indonesian ports of import) and will beused in Petroleum Operationhereunder.Hal ini jugadengan PerjanjianUtama PK1), yaituRecitals yangbahwaGUF shall