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Register : 25-11-2013 — Putus : 22-04-2015 — Upload : 15-12-2015
Putusan PN JAKARTA PUSAT Nomor 534/Pdt.G/ARB/2013/PN.JKT.PST
Tanggal 22 April 2015 — PT.GLOBAL MEDIACOM, Tbk (“Mcom”) >< QUALCOMM INCORPORATED
862773
  • The Tribunal authorises and grants power of attorney to each of theparties and to any Indonesian counsel appointed by either party to apply for andundertake registration of the award with the District Court of Central Jakarta, orany other court in which such registration is required to be made, all in accordancewith the requirement of Article 67 of Indonesias Arbitration Law, Law No 30 of1999;Vi. All other claims and requests are rejected.Yang terjemahannya adalah sebagai berikut:i.
Register : 18-04-2017 — Putus : 05-06-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 947 B/PK/PJK/2017
Tanggal 5 Juni 2017 — DIREKTUR JENDERAL PAJAK vs PT. COCA COLA INDONESIA
11380 Berkekuatan Hukum Tetap
  • A person is related to another person if either personparticipates directly or indirectly in the management, controlor capital of the other, or if any third person or personsparticipates directly or indirectly in the management, controlor capital of both.
    Putusan Nomor 947/B/PK/PJK/2017themselves which are different from those which would bemade between independent persons, any income,deductions, credits, or allowances which would, but forthose arrangements or conditions, have been taken intoaccount in computing the income (or loss) of, or the taxpayable by, one of such persons, may be taken intoaccount in computing the amount of the income subject totax and the taxes payable by such person;A person is related to another person if either personparticipates
Putus : 13-12-2007 — Upload : 03-04-2008
Putusan MAHKAMAH AGUNG Nomor 424PK/PDT/2007
Tanggal 13 Desember 2007 — PEMERINTAH PROPINSI KALIMANTAN TIMUR ; PT. KALTIM PRIMA COAL ; RIO TINTO plc ; BP pIc ; PACIFIC RESOURCES INVESTMENTS LIMITED ; SANGATTA HOLDINGS LIMITED ; BP INTERNATIONAL LIMITED ; KALIMANTAN COAL LIMITED ; PT. BUMI RESOURCES TBK ; H. MAHYUDIN, ST, MM ; PURNOMO YUSGIANTORO ; DJOKO DARMONO ; SIMON F. SEMBIRING ; DOROJATUN KUNTJOROJAKTI ; ABURIZAL BAKRIE
233267 Berkekuatan Hukum Tetap
  • pada akhir tahun ke10 (sepuluh) sejak dimulainya tahap produksipaling sedikit 51% (lima puluh satu persen) dari sahamsahamnya sudahditawarkan" (Vide, Bukti P4 : Pasal 12 ayat 3, Bab Ill tentang KepentinganNasional, Keppres No. 49/1981) ;Bahwa ketentuan Keppres No. 49/1981 tersebut di atas dituangkan dalamPKP2B KPC, pasal 26 tentang Participation and Promotion of National Interest(penyertaan dan promosi Kepentingan Nasional) yang menyatakan"...Contractor shall ensure that its shares are offered either
    Vide, Bukti P26 : Keputusan/Kesimpulan Rapat Intern Komisi VIII DPR RItanggal 16 Juli 2002 ;"PKP2B KPC pasal 26.1 jo pasal 1.8" yang dirujuk Keputusan/Kesimpulantersebut di atas menyatakan :". ..Contractor shall ensure that its shares are offered either for sale or issue tothe Government.
Register : 23-03-2017 — Putus : 17-05-2017 — Upload : 19-09-2017
Putusan MAHKAMAH AGUNG Nomor 666 B/PK/PJK/2017
Tanggal 17 Mei 2017 — DIREKTUR JENDERAL PAJAK VS PT. ORICA MINING SERVICE;
6541 Berkekuatan Hukum Tetap
  • Hal ini sesuai dengandefinisi Orica Know How dalam ETL Agreement sebagai berikut:Orica Know How means all trade secrets and know how owned by or inthe possession of Orica or OET or any of either Controlled Companies orHalaman 6 dari 29 halaman.
Register : 15-06-2016 — Putus : 27-10-2016 — Upload : 20-12-2016
Putusan PT JAKARTA Nomor 380/PDT/2016/PT.DKI
Tanggal 27 Oktober 2016 —
6838
  • (ii) All legal actions by either party against the other related to this AGREEMENT (except actions fornonpayment), will to the fullest extent permitted by law be barred after 1year has passed from the time the claimant knew or should have knownof its claim, and under no circumstances can be initiated after 2 yearshave passed from the date by which RUNGE completes its services.Terjemahannya dalam Bahasa Indonesia:HUKUM YANG BERLAKU DAN BATASAN WAKTU UNTUKGUGATAN HUKUM(i) PERJANJIAN ini diatur dan
Putus : 08-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1374/B/PK/PJK/2017
Tanggal 8 Agustus 2017 — DIREKTUR JENDERAL PAJAK vs PT. YAMAHA MUSIC MANUFACTURING INDONESIA
6252 Berkekuatan Hukum Tetap
  • Thereafter, it shall be automaticallyextended for one year each, unless either party shall give tothe other party a written notice of its intention to terminate thisAgreement within at least three (3) monthprior to theexpiration of the term of this Agreement.Berdasarkan Surat Nomor S74/WPJ.07/KP.0200/2010 tanggal2 Juli 2010 tentang Permintaan Peminjaman Buku, Catatan, danDokumen, Pemeriksa telah meminta dokumen Transfer Pricingterkait royalti tersebut, namun hingga diterbitkannya suratPeringatan
Putus : 11-12-2014 — Upload : 01-10-2015
Putusan MAHKAMAH AGUNG Nomor 841/B/PK/PJK/2014
Tanggal 11 Desember 2014 — DIREKTUR JENDERAL PAJAK vs. PT PANASONIC LIGHTING INDONESIA
6240 Berkekuatan Hukum Tetap
  • The termof this agreement shall commence on the date of execution of thisagreement and shall continue until 31 March 2009 unless it isterminated earlier by either party.bahwa berdasarkan laporan keuangan tersebut dapat disimpulkanterdapat Technical Assistance Agreement antara TermohonPeninjauan Kembali (semula Pemohon Banding) dengan MatsushitaElectric Industrial Co Ltd Lighting Company atas "know how prosesproduksi lampu listrik dengan royalti sebesar 5% on the Net SalesPrices dan Trademark license
Putus : 24-09-2013 — Upload : 27-11-2019
Putusan MAHKAMAH AGUNG Nomor 275 B/PK/PJK/2013
Tanggal 24 September 2013 — DIRJEN PAJAK VS PT. EKAMAS FORTUNA;
7780 Berkekuatan Hukum Tetap
  • Ownership is merely formal, if the owner isfettered in regard to both aspects either in or in fact On the otherhand, recourse to the treaty is justified .e. is not improper if hewho is entitled under the private law is five to wield at least one ofthe powers referred to.
Register : 23-02-2017 — Putus : 17-04-2017 — Upload : 13-07-2017
Putusan MAHKAMAH AGUNG Nomor 417 B/PK/PJK/2017
Tanggal 17 April 2017 — DIREKTUR JENDERAL PAJAK VS PT. ORICA MINING SERVICE;
9252 Berkekuatan Hukum Tetap
  • Hal ini sesuai dengan definisi Orica KnowHow dalam ETL Agreement sebagai berikut:Orica Know How means all trade secrets and Know How owned by or inthe possession of Orica or OET or any of either Controlled Companies orowned by or in the possession of a third party in and to which Orica or anyof its controlled in and to which Orica or any of its Controlled Companieshas a right to grant license and rights granted herein and which is used byOrica to provide services in relation to the manufacture of
Putus : 14-06-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 942/B/PK/PJK/2017
Tanggal 14 Juni 2017 — DIREKTUR JENDERAL BEA DAN CUKAI vs PT SURYA TOTO INDONESIA, Tbk
4933 Berkekuatan Hukum Tetap
  • Pajak~ keliru) dalammempertimbangkan kesalahan tidak mencontreng kolom 13 ThirdCountry Invoicing pada Form E a quo termasuk dalam kategorikesalahan kecil yang dapat diabaikan.1.3 Ketentuan mengenai Third Country / Party Invoicing secara spesifikdimuat dalam Rule 23 Annex 04 Origin Certification Procedure(OCP) ACFTA yang disahkan dengan Perpres 37/2011 sebagaiberikut:The Customs Authority of the importing Party shall accept aCertificate of Origin (Form E) in cases where the sales invoice isissued either
Register : 04-06-2015 — Putus : 02-07-2015 — Upload : 04-11-2015
Putusan PTUN JAKARTA Nomor 111/PLW/2015/PTUN-JKT
Tanggal 2 Juli 2015 — JUN HAO alias VASS LIEM alias A HENG;PRESIDEN REPUBLIK INDONESIA
8961
  • The special power, privilege, imunity, right or advantage in an officialperson either generally, or in respect to the things of his office or in an official body asa court or legislature.Dengan pengertian yang demikian wewenang Presiden memberikan Grasiberdasarkan ketentuan Pasal 14 ayat (1) UUD mempunyaikarakteristik........... privilege, immunity.........Atas dasar karakteristik yang demikian terhadap Keputusan Presiden tentang Grasitidak dapat diuji konstitusional apalagi legalitasnya.n.
Putus : 24-09-2013 — Upload : 14-08-2015
Putusan MAHKAMAH AGUNG Nomor 281/B/PK/PJK/2013
Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK vs PT. EKAMAS FORTUNA,
5437 Berkekuatan Hukum Tetap
  • Ownershipis merely formal, if the owner is fettered in regard to both aspects either in orin fact On the other hand, recourse to the treaty is justified i.e. is notimproper if he who is entitled under the private law is five to wield at leastone of the powers referred to.
Putus : 03-08-2016 — Upload : 16-12-2016
Putusan MAHKAMAH AGUNG Nomor 179 K/Pdt/2016
Tanggal 3 Agustus 2016 — PT LEBONG TANDAI (PT LT), VS PT J. RESOURCES BOLAANG MONGONDOW, DKK
170140 Berkekuatan Hukum Tetap
  • New Contract ofWork 1994 juncto Amendemen Nomor 1 2004, yang mengatur sebagaiberikut:Before either Party (the Assigning Party exercise its right to assign, theAssigning Party shall offer in writing such assignment to the other party,such offer to be valid for a period of 45 days following the other Partysreceipt of the offer;Terjemahan tersumpah Pasal 8.1.3.
Register : 25-10-2012 — Putus : 25-06-2013 — Upload : 24-09-2013
Putusan MAHKAMAH AGUNG Nomor 660 B/PK/PJK/2012
Tanggal 25 Juni 2013 — DIREKTUR JENDERAL PAJAK vs PT. PINDO DELI PULP AND PAPER MILLS;
4626 Berkekuatan Hukum Tetap
  • Ownership is merelyformal, if the owner is fettered in regard to both aspects either in or infact On the other hand, recourse to the treaty is justified i.e. is notimproper if he who ts entitled under the private lawis five to weldat least one of the powers referred to. Hence, the "beneficial ower"is he who free to decide (1) whether or not the capital or other assetsshould be used or made available for use by others or (2) on howtheyields therefrom should be used or (3) both."14.3.
Putus : 08-03-2017 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 276 B/PK/PJK/2017
Tanggal 8 Maret 2017 — DIREKTUR JENDERAL BEA DAN CUKAI vs PT. INDOCEMENT TUNGGA PRAKARSA, TBK
4320 Berkekuatan Hukum Tetap
  • pada Angka 1huruf menyebutkan:Halaman 12 dari 68 halaman Putusan Nomor 276/B/PK/PJK/2017"Third Country Invoicing adalah invoice yang diterbitkan olehperusahaan yang berlokasi di negaranegara anggota FTA ataunegara bukan anggota FTA untuk kepentingan perusahaanpengeskspor yang berlokasi di negara anggota FTA";Berdasarkan Rule 23 pada revised OCP ACFTA disebutkanbahwa: "The Customs Authority of the importing Party shall accepta Certificate of Origin (Form E) in cases where the sales invoice isissued either
    Kedapatan dokumen pemberitahuan pabean yang menggunakanskema ATIGA tidak memenuhi ketentuan Operational CertificationProcedure For The Rules Of Origin under Chapter 3, pada Rule 23yang mengatur tentang Third Country Invoicing yang berbunyisebagai berikut:1) Relevant Government authorities in the importing Member Stateshall accept Certificates of Origin (Form D) in cases where thesales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the saidcompany
Putus : 27-09-2017 — Upload : 16-10-2017
Putusan PN SURABAYA Nomor 2/Pdt.Sus.HKI.Design Industri/2017/PN Niaga.Sby
Tanggal 27 September 2017 — Dart Industries, Inc melawan PT Mitra Mulia Makmur Cs
398126
  • These are design features which:(a) enable the article to be connected to, or placed around or againstanother article so that either article may perform its function; or(b) are dependent upon the appearance of another article of whichthe article is intended by the designer to form an integral part.These two exceptions from shape and configuration are commonly know asthe must fit?
    These are design features which:(a) enable the article to be connected to, or placed around or againstanother article so that either article may perform its function; or(b) are dependent upon the appearance of another article of whichthe article is intended by the designer to form an integral part.These two exceptions from shape and configuration are commonly knownas the must fit, must match exceptions.Terjemahan bebasnya:...berkaitan dengan perlindungan yang diberikan pada bentuk ataukonfigurasi
Putus : 02-02-2012 — Upload : 12-06-2012
Putusan MAHKAMAH AGUNG Nomor 161 PK/Pdt.Sus/2011
Tanggal 2 Februari 2012 — GUNAWAN TJANDRA,; PT.BANK RABOBANK INTERNATIONAL INDONESIA,
344283 Berkekuatan Hukum Tetap
  • NUSANTARA yang TIDAK MEMBAYARutangnya kepada PEMOHON meskipun telah DITEGUR adalahperbuatan WANPRESTASI sebagai berikut:Article 11 Events of Default"the Lender may, without prejudice to its other rights hereunder, terminate itsobligation to make the Facility available whereupon the same shall be reduce tozero and declare all principal amounts outstanding under the Facility, togetherwith all accrued interest and other moneys payable hereunder, IMMEDIATELYdue and payable, whereupon the same shall either
Register : 02-03-2018 — Putus : 20-03-2018 — Upload : 23-03-2018
Putusan MAHKAMAH AGUNG Nomor 1 P/PAP/2018
Tanggal 20 Maret 2018 — H. MARTEN A. TAHA, SE., MEC.DEV.,DK VS KOMISI PEMILIHAN UMUM KOTA GORONTALO;
14931228 Berkekuatan Hukum Tetap
  • Bahwa Peraturan Pemerintah Australia tersebut mengatur sebagaiberikut:Section 1, Introduction, halaman 4: ..At Australian missionsoverseas, DFAT notarial related services include witnessing ofsignatures, certifying copies of documents intended for use either inAustralia or abroad....
Register : 22-03-2011 — Putus : 13-12-2011 — Upload : 29-03-2014
Putusan PN JAKARTA SELATAN Nomor 180/ PDT.G/ 2011 / PN. JKT SEL
Tanggal 13 Desember 2011 —
19262102
  • To Contract of WorkJoint Venture Agreement sebagaimana dikutip di bawah ini:Pasal 8.1.3 Amendment No. 1 To Contract of Work JointVenture Agreement tertanggal 27 Pebruari 2004:Before either Party (the Assigning Party) exercises its rightto assign, the Assigning Party shall offer in writing suchassignment to the other Party, such offer to be valid for a periodof 45 days following the other Partys receipt of the offer.Yang dapat diterjemahkan sebagai berikut:Sebelum salah satu pihak (Pihak yang Mengalihkan
Putus : 07-12-2015 — Upload : 16-06-2016
Putusan MAHKAMAH AGUNG Nomor 837/B/PK/PJK/2015
Tanggal 7 Desember 2015 — PT BHUMIREKSA NUSASEJATI vs DIREKTUR JENDERAL PAJAK
3726 Berkekuatan Hukum Tetap
  • semata, makaPutusan yang demikian itu memilki karakter Reformatio In Peius;Bahwa Putusan yang demikian itu, dengan sifat menambah penghitunganPPN terutang, dapat dikategorikan pula sebagai Putusan yang menurutAdriaan Bedner, seorang Dosen di Van Vollenhoven Institute, Law Facultyof Leiden University Netherland, sebagai Putusan yang bersifat reformatioin peius.Menurut Adriaan Bedner yang diartikan dengan reformatio inpeius adalah:Reformatio in peius means that a citizen appeals against a decision either