dipanggil dengan resmi danpatut tidak akan menggunakan haknya serta patut pula diduga bahwa Tergugatdengan sengaja tidak mengindahkan panggilan tersebut dan dapatdianalogikan kepada adanya pengakuan terhadap dalildalil gugatanPenggugat tersebut.Menimbang, bahwa Majelis Hakim sependapat dan mengambil alihpendapat ahli figihn Ahmad bin Ali Ar Razi Al Jashos dalam Kitab AhkamulQur'an Juz V halaman 190 terbitan Dar Ihya At Turats, Beirut tahun 1984Masehi yang berbuny/i:# A 27 6 a o a & oy . rt if the : : those

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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

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Selain pendapat kedua ahlidi atas William juga berpendapat dalam Thuronyi (1996, hlm. 164), bahwasemua transaksi dalam ruang lingkup yang dikenakan PPN, bila dipenuhisyaratsyarat :Halaman 5 dari 46 halaman Putusan Nomor 607/B/PK/PJK/2017a. 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

The same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting Slate;and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, thenany profits which would, but for those conditions, have accrued to oneof the enterprises, but, by reason of those conditions

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.

UndangUndangNomor 3 Tahun 2006, serta perubahan kedua dengan UndangUndang NomorHalaman 8 dari 13, Putusan Nomor 322/Pdt.G/2022/PA.Sdn50 Tahun 2009 Juncto Pasal 22 ayat (2) Peraturan Pemerintah Nomor 9 Tahun1975 Juncto Pasal 134 Kompilasi Hukum Islam.Menimbang bahwa Majelis Hakim sependapat dan mengambil alihpendapat ahli figihn Ahmad bin Ali Ar Razi Al Jashos dalam Kitab AhkamulQur'an Juz V halaman 190 terbitan Dar Ihya At Turats, Beirut tahun 1984Masehi yang berbunyi:a 2 a o a o a @tpho pte TO : j those

a t it" thet : : those al ce La a! ws 3 i 4 LI al ur wh ea! ao ou a !

Pasal 134 Kompilasi Hukum Islam.Menimbang bahwa Majelis Hakim sependapat dan mengambil alihpendapat ahli figih Ahmad bin Ali Ar Razi Al Jashos dalam Kitab AhkamulQur'an Juz V halaman 190 terbitan Dar Ihya At Turats, Beirut tahun 1984Masehi yang berbunyi:og a . a af eaFo a of = i tf thf oO: jy: those el tL,AD GRU te yet ee ld elect ple pe Sle Uo) 8 osArtinya : Barang siapa dipanggil untuk menghadap Hakim Islam, kKemudianenggan menghadiri panggilan tersebut maka dia termasuk orangyang dholim dan gugurlah

Bahwa Article 16 Agreement on TradeRelated Aspects of IntellectualProperty Rights (TRIPS Agreement) menegaskan:The owner of a registered trademark shall have the exclusive right toprevent all third parties not having the owners consent from using in thecourse of trade identical or similar signs for goods or services which areidentical or similar to those in respect of which the trademark is registeredwhere such use would result in a likelihood of confusion.

Selain pendapat kedua ahliHalaman 5 dari 46 halaman Putusan Nomor 544/B/PK/PJK/2017di atas William juga berpendapat dalam Thuronyi (1996, hlm. 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

a t it" thet : : those .al ce La a! ws 3 i 4 LI al ur wh ea! ao ou a !

a t it" thet : : those al ce La a! ws 3 i 4 LI al ur wh ea! ao ou a !

In a narrow range of such cases, an intragroup activity maybe performed relating to group members even though those group members donot need the activity (and would not be willing to pay for it were theyindependent enterprises). Such an activity would be one that a group member(usually the parent company or a regional holding company) performs solelybecause of its ownership interest in one or more other group members, i.e. in itscapacity as shareholder.

If such resident carries on business as aforesaids, tax may be imposedby that other Contracting State on the business profits of such resident but onlyon so much of such profits as are attributable to the permanent establishment orare derived from sources within such other Contracting State from sales ofgoods or merchandise of the same kind as those sold, or from other businesstransactions of the same kinds as those effected, through the permanentestablishment;Bahwa berdasarkan hal tersebut di atas

Pasal 134 Kompilasi Hukum Islam.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 og a . a 3 9 "ogJt =" itt at oa , those 1 th .a ge U a!

Selain pendapat kedua ahlidi atas William juga berpendapat dalam Thuronyi (1996, hlm. 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

Selain pendapat kedua ahlidi atas William juga berpendapat dalam Thuronyi (1996, hlm. 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

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

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 18 dari 68 halaman. Putusan Nomor 2101/B/PK/PJK/201 7particular 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.

tindakan hukum, memutus atauyurisaiksi,)/Inpersonam/personal: against a person for thepurpose of imposing a liability or obligation used especiallyoflegal 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 :seveeeees direct taxes as those

To ensure that the nght amount of tax isremitted to tax authorities, inout VAT incurred by each businessis offset against its outout VAT, resulting in a liability to pay thenet amount or balance of those two.