Ditemukan 494 data
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sudah tidak menghitung pajak beamasuk impor, karena barang tersebut Pemohon Banding impor ari CHina (adafasilitas Form E/ACFTA).bahwa Pemohon Banding sebagai importir berharap Terbanding dapatmembuktikan secara transparan pembuktiannya dari penerbit Form E tersebutdi atas.bahwa sesuai Appendix I Operational Certification Procedure for the RulesOf Origin, Rule 12 Where the origin of a good is not in doubt, the discoveryof minor discrepancies, between the statements made in a Certificate ofOrigin and those
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tidak menghitung pajak beamasuk impor, karena barang tersebut Pemohon Banding impor dari China(ada fasilitas Form E/ACFTA),.bahwa Pemohon Banding sebagai importir berharap Terbanding dapatmembuktikan secara transparan pembuktiannya dari penerbit Form E tersebutdi atas.bahwa sesuai Appendix I Operational Certification Procedure for the RulesOf Origin, Rule 12 Where the origin of a good is not in doubt, the discoveryof minor discrepancies, between the statements made in a Certificate ofOrigin and those
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floor slopes upwards towards therear;* in some cases the driver's cab is halfwidth only; lack of axle suspension; high braking capacity; limited speed and area of operation;* special earthmoving tyres;* because of their sturdy construction the tare weight/payload ratio does not exceed 1: 1.6; the body may be heated by exhaust gases to prevent materials from sticking or freezing;It should be noted, however, that certain dumpers are specially designed for working in minesor tunnels, for example, those
the floor slopes upwards towards themat. insome cases the driver's cab is halfwidth only; lack of axle suspension; high braking capacity; limited speed and area of operation; special earthmoving tyres; because of their sturdy construction the tare weight/payload ratio does not exceed I : 1.6; the body may be heated by exhaust gases to prevent materials from sticking or freezing.It should be noted, however, that certain dumpers are specially designed for working inmines or tunnels, for example, those
186 — 120 — Berkekuatan Hukum Tetap
Menimbang, bahwa Pasal 16 ayat (3) TRIPS menentukan bahwa secaramutatis mutandis Pasal 5 bis Konvensi Paris akan berlaku untuk barangbarangatau jasa yang tidak sejenis (not similar goods) dengan ketentuan bahwapemakaian merek atas bendabenda atau jasa yang bersangkutan akanmemberikan indikasi adanya suatu hubungan antara barangbarang atau jasajjasa dengan pemilik merek terkenal (indicated a connection between those goodsor service) dan pemilik merek tersebut akan cenderung mendapatkan kerugianakibat
di mana dalamsalah satu pertimbangannya Majelis Hakim berpendapat bahwa: Menimbang, bahwa Pasal 16 ayat (3) TRIPs menentukan bahwa secara mutatismutandis Pasal 6 bis Paris Convention akan berlaku untuk barangbarang ataujasa yang tidak sejenis (not similar goods or services) dengan ketentuan bahwapemakaian merek atas bendabenda atau jasajasa yang bersangkutan akanmemberi indikasi adanya suatu hubungan antara barangbarang atau jasajasadengan pemilik merek terkenal (indicated a connection between those
selaku Tergugat II, dimana di dalam salahsatu pertimbangannya Majelis Hakim berpendapat bahwa:Menimbang, bahwa Pasal 16 ayat (3) TRIPS menentukanbahwa secara mutatis mutandis Pasal 5 bis Konvensi Paris akanberlaku untuk barangbarang atau jasa yang tidak sejenis (notsimilar goods) dengan ketentuan bahwa pemakaian merek atasbendabenda atau jasa yang bersangkutan akan memberikanindikasi adanya suatu hubungan antara barangbarang atau jasajasa dengan pemilik merek terkenal (indicated a connectionbetween those
/201242dimana dalam salah satu pertimbangannya Majelis Hakimberpendapat bahwa:Menimbang, bahwa Pasal 16 ayat (3) TRiPs menentukanbahwa secara mutatismutandis Pasal 6 bis ParisConvention akan berlaku untuk barangbarang atau jasayang tidak sejenis (not similar goods or services) denganketentuan bahwa pemakaian merek atas bendabenda ataujasajasa yang bersangkutan akan memberiindikasiadanya suatu hubungan antara barangbarang atau jasajasa dengan pemilik merek terkenal (indicateda connection between those
415 — 1789
pihak independen, dinilai dengan harga danmemiliki tingkat laba yang sama dengan transaksi independen, atau apabila kondisi dansyarat berbeda dengan transaksi pihak independen, maka keduanya seharusnya dinilaidengan harga dan memiliki tingkat laba transaksi yang berbeda dan dinilai dariperbedaan harga dan tingkat laba tersebut, sebagaimana uraian sebagai berikut:When conditions are made or imposed between the two associated enterprises intheir commercial or financial relations which differ from those
At the end of this section,a summary is given of the functional classification of GBP to enable the selection of themost appropriate transfer pricing methodology for each related party transaction to takeplace.1.4.2 Summary of functional analysisThe following table summarises the functions, assets and risks of GBP, and illustrates thesignificance of those functions, assets and risks in the context of the overall value chainas it is relevant to the business carried on by GBP:ba Re eee eredee ee eee
length nature of the saleof coal from GBP to BR is the Comparable Uncontrolled Price (CUP) method, usingdata from external sources, with appropriate economic adjustments to improve the levelof comparability and therefore increase the reliability of the results.The coal price based on various widely recognized coal indices has been used as thebasis for the application of the CUP method with a range of reasonable economicadjustments applied for the differences found in the terms and conditions of those
The Return on Total Assets is considered to be themost appropriate profit level indicator (PLI) for benchmarking the returns of GBPagainst independent comparable companies operating in Indonesia.The search was undertaken to identify independent companies in Indonesia or the AsiaPacific region undertaking activities comparable to those of GBP.The results of the search process are summarised in the table below.
Comparables Weighted Average Return on Total Assets(20042008)Number of companies 5Lower quartile 16.62%Media 20.38%Upper quartile 25.16%Performance of GBP over the 2004 to 2008 period 19.69% It is considered that the functions of the comparable companies are broadly similar tothose of GBP, but that the risks borne by the comparable companies are slightly higherthan those borne by GBP due to the financial and operational support provided to GBPby BR.
39 — 26 — Berkekuatan Hukum Tetap
Those royalties may be taxed in the Contracting State in whichthey arise, and according to the law of that State, but the tax socharged shall not exceed:(a) in the case of royalties described in subparagraphs 3(b) and(c), and to the extent to which they relate to those royalties,in subparagraphs 3(d) and (f) 10%;3.
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pula tidak ternyata adanyasuatu halangan yang sah menurut hukum melalui Radio Kalianda FM, makaTergugat harus dinyatakan tidak hadir, dan sesuai dengan ketentuan Pasal 149ayat (1) RBg, Majelis Hakim berpendapat bahwa perkara ini dapat diputusdengan verstek ;Menimbang bahwa Majelis Hakim sependapat dan mengambil alihpendapat ahli figih Anmad bin Ali Ar Razi Al Jashos dalam Kitab AhkamulQuran Juz V halaman 190 terbitan Dar Ihya At Turats, Beirut tahun 1984Masehi yang berbunyi:a~ @ a oi og "og wit a those
13 — 2
tidak hadir danpemeriksaan perkara ini dilanjutkan tanpa hadirnya pihak Tergugat, sesuai denganketentuan Pasal 125 HIR, Majelis Hakim berpendapat bahwa perkara ini dapatdiputus dengan Verstek;Halaman 6 dari 11 halaman, Salinan Putusan Nomor 0959/Pdt.G/2018/PA.RksMenimbang bahwa Majelis Hakim sependapat dan mengambil alihpendapat ahli figihn Anmad bin Ali Ar Razi Al Jashos dalam Kitab Ahkamul Qur'anJuz V halaman 190 terbitan Dar Ihya At Turats, Beirut tahun 1984 Masehi yangberbunyi:a @ a o ~@ @" j those
18 — 12
Putusan Nomor 1498/Pdt.G/2020/PA.Ckrberpendapat bahwasanya Pasal 22 ayat (2) Peraturan Pemerintah Nomor 9Tahun 1975 telah terpenuhi karenanya gugatan Penggugat dapatdipertimbangkan;Menimbang, bahwa Majelis Hakim perlu mengemukakan dalil dalam KitabFiqhus Sunnah Juz II halaman 290 yang berbunyi:we wel 1 i *owtt Those oe foe hype, alarhy = oe 14h:b Son a! Sama. % er Le elds a4 aba 5 il 31 fel 4) doe a SI) gel! ie Lith af c a, es sy :=~ el maf al 4 a jae c wh.
17 — 13
KEWAJIBAN BERSAMA SUAMI lothMenegakkan rumah tangga. eo aca those nD yslK Bantctoies ier Seer pa some tetrips 4 DEPARTE!HTHarus mempunyai tempat kediaman yang tetap. Be 1.Zz.3. Saling mencintai, menghormati, setia dan memberibantuan lahirbatin. ke ig4.
13 — 7
Kompilasihukum Islam Pasal (3) tidak tercapai, oleh sebab ituperceraian lebih baik diantara mereka;Menimbang, bahwa alasan perceraian yang diajukan olehPemohon sesuai dengan maksud pasal 39 ayat (2) UndangUndang Nomor 1 Tahun 1974 jo. pasal 19 (f) PeraturanPemerintah Nomor 9 Tahun 1975 jo. pasal 116 (f) KompilasiHukum Islam ;Menimbang, bahwa Majelis Hakim Hakim perlumengetengahkan dalil yang terdapat dalam AlQuran suratAlBaqarah ayat 227 yang berbunyislo 5 09 Wa Sly those ShieArtinya : Dan jika mereka
33 — 11 — Berkekuatan Hukum Tetap
Selain pendapat kedua ahlidi atas William juga berpendapat dalam Thuronyi (1996, him. 164), bahwasemua transaksi dalam ruang lingkup yang dikenakan PPN, bila dipenuhisyaratsyarat:a. the transactions are "supplies of goods and services",b. those supplies are "taxable" and not exempt from VA7',c. those taxable supplies are made by a "taxable person", that is, a personwithin the scope of the charge to VAT; andd. the taxable person makes those supplies as part of the person's businessactivities, and
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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 benefit from the ASEANChina preferential tariff treatment on the conditionthat the products meet the requirements of the ASEANChina rules of origin provided it is shown tothe satisfaction of the relevant government authorities of the importing party that:i) an exporter has dispatched those
CORINNA PATRICIA, SH
Terdakwa:
Ridnaldi Alias Rinaldi Panggilan Ririd Bin Damris.
40 — 15
dakwaan Primair;
- Menghukum Terdakwa Ridnaldi Alias Rinaldi Panggilan Ririd Bin Damris dengan pidana penjara selama 1 (satu) tahun dan 6 (enam);
- Menetapkan penahanan yang telah dijalani oleh Terdakwa dikurangi seluruhnya dengan pidanan yang dijatuhkan;
- Menetapkan agar Terdakwa tetap ditahan;
- Menyatakan barang bukti :
- 1 (satu) helai baju kaos berwana hitam bertuliskan be who you are and say what you feel because those
10 — 9
a t it" thet : : those .al ce La a! ws 3 i 4 LI al ur wh ea! ao ou a !
381 — 184
TheNewmont executives said those warnings were about potentialissues. But the emissions were enough of a real concern that thecompany went to the trouble of installing a bulky, nearly $ 10million pollutioncontrol device known as scrubber. As Newmontsought to optimize gold recovery, the audit said, the device didnot work much of the time it was supposed to.
We believe the scientific data in the government reportwhen released will confirm those facts.Terjemahan berdasarkan Penterjemah Tersumpah Sutan Amri AgusArifin, S.H. adalah :Diminta tanggapannya terhadap hasilhasil temuan tersebut, wakilpresiden direktur Newmont untuk urusan lingkungan, David A. Bakermengeluarkan pernyataan melalui seorang Juru bicara.
Salim, the steering committee member, said the specialist whopresented the report to the steering committee showed the photographsPutusan No.408/Pdt.G/2007/PN .Jkt.Pst. 163of people from the village, Buyat Pante, with heavy rashes and lumps,and described the symptoms as resembling those from exposure toarsenic.
Halaman 3 alinea 6 Pemberitaan Edisi 22Desember 2004 The Newmont audit itself classifies the finding on mercury assignificant, meaning that it could pose an imminent risk to humanhealth and the environment or result in a violation that could cause aplant closure or loss of permits.The Newmont executives said those warnings were about potentialissues.
Her comments, including those inan interview with The New York Times, set off a national furor.In an interview at her home in Manado, Dr.
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terpenuhi;Menimbang, bahwa dalil Pemohon bahwa antara Pemohon dan Termohondengan calon isteri kedua Pemohon tidak ada hubungan nasab atau hubunganlainya yang menghalangi untuk dinikahkan atau dinikahi bersama telah diakuikebenarannya oleh Termohon dan dikuatkan keterangan para saki sertaketerangan calon isteri kedua Pemohon, maka permohonan Pemohonan untukberpoligami dapat dibenarkan dan selaras dengan firman Allah dalam Al Quransurat anNisa ayat 3 :45 ms 7 4 4 om # 28 ae 2 Leede= ~ "a7 Ht) fet those
40 — 20 — Berkekuatan Hukum Tetap
Since the burden of all taxes,Includings those imposed on things, must be ultimately beborne by persons./As such, inrem taxes are inferior to welldesigned personal taxes imposed directly so as to allow forHalaman 17 dari 66 halaman. Putusan Nomor 2102/B/PK/PJK/2017particular taxpayer's ability to pay.
Since personal taxes must beassessed on household side, such taxes tend to be generallysuperior in equity to those imposed on the firm side;(Perbedaan antara perpajakan Individu dan inrem adalahsangat penting pada saat membahas Sistem Pajak yang Adil.Keadilan harus dievaluasi dalam hal hasil atas pendistribusianbeban diantara individu. Karena beban dari pajak, termasukpajak yang dikenakan atas sesuatu pada akhirnya harusditanggung oleh individuindividu.
khusus untuk tindakan hukum, memutus atauyurisaiksi);Inpersonam/personal: against a person for the purpose ofimposing a liability or obligationused especially of legal actions,Judgments, or jurisdiction;(Atas/terhadap individu dengan tujuan untuk mengenakankewajiban atau keharusan digunakan secara khusus untuktindakan hukum, memutus atau yurisdiksi);bahwa Musgrave and Musgrave juga mengenal pembagianpajak antara Pajak Langsung dan Pajak Tidak Langsung,yang mereka katakan sebagai:...direct taxes as those
To ensure that the right amount of tax is remitted totax authorities, input VAT incurred by each business is offsetagainst its output VAT, resulting in a liability to pay the netamount or balance of those two. This means that VAT normallyflows through the business" to tax the final consumers.
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a t it" thet : : those .al ce La a! ws 3 i 4 LI al ur wh ea! ao ou a !
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Animals referred to in paragraph (b) and (c) covers all animal life, including mammals, birds, fish,crustaceans, molluscs, reptiles, bacteria and viruses,3 Products refer to those obtained from live animals without further processing, including milk, eggs,natural honey, hair, wool, semen and dung,4 This would cover all scrap and waste including scrap and waste resulting from manufacturing orprocessing operations or consumption in the same country, scrap machinery, discarded packagingand all products