Majapahit RukoSaka Square Blok AlA3 Semarang dan sebagai Head UCA (Used CarAdvanced) tugas dan tanggung jawab saksi adalah marketing (mencari sumberorder, membina hubungan baik dengan nasabah, melakukan kontrol collection/tagihan);Bahwa yang saksi ketahui dalam perkara ini dimana terdakwa pada bulan Mei2015 PT. Bess Finance Cab. Semarang mempunyai nasabah yang bernamaKaswadi yaitu terdakwa alamat Jl. Garuda No. 14 RT 002 RW OO1 Kel.Tanjung Mas Kec.

Majapahit RukoSaka Square Blok AlA3 Semarang dan sebagai staf admin UCA (used CarAdvanced) Apa yang saudara ketahui dalam perkara terdakwa ini ?Bahwa saksi sebagai staf admin Used Car Advanced terkait dengan peristiwadoubel transfer yang dilakukan oleh pihak PT. Bess Fiannce Cab. Semarangkepada nasabah atas nama Kaswadi dengan kronologis sebagai berikut padabulan Mei 2015 PT. Bess Finance Cab. Semarang mempunyai nasabah yangbernama Kaswadi yaitu terdakwa alamat Jl.

DirekturJenderal Bea dan Cukai, Direktur Teknis Kepabeanan Nomor : SPKTNP44/BC.2/2011 tanggal 23 Juni 2011 dan menetapkan atas barang yang diimpordengan PIB Nomor : 037540 tanggal 19 Mei 2010, yaitu Used Mitsubishi CargoTruck untuk pos 3,7,12,15,21, dan 22 masuk klasifikasi pos tarif 8704.23.49.00dengan tarif bea masuk 10%;Menimbang, bahwa sesudah putusan yang telah mempunyai kekuatanhukumtetap == yaitu.

mendapatkanjawaban dari Jiangsu EntryExit Inspection and Quarantine Bereau of the PeoplesRepublic of China dengan Surat Nomor: 33000013448 tanggal 12 November 2013.bahwa dari penelitian Majelis terhadap impor Elevator menggunakan Form E Nomor:E133306044020027 tanggal 6 Mei 2013 terbukti bahwa berdasarkan Surat dariJiangsu EntryExit Inspection and Quarantine Bereau of the Peoples Republic ofChina Nomor: 33000013448 tanggal 12 November 2013 Elevator dibuat di China Nononoriginating materials were used

"paid to a resident" as theyare used in paragraph I of the Article. It makes plain tha the State of sourceis not obliged to give up taxing rights over interest income merely becausethat income was immediately received by a resident of a State with whichthe State of source had consluded a convention.

The term beneficialowner is not used in a narrow technical sense, rather, it should beunderstood in its context and in light of lhe object and purposes of theConvention, including avoiding double taxation and the prevention offiscalevasion and avoidance.Bahwa dari kutipan tersebut di atas, terkait dengan pembayaran bunga olehTermohon Peninjauan Kembali (semula Penggugat) kepada Indosat FinanceCompany BV Belanda disampaikan beberapa hal sebagai berikut:Bahwa Terbanding sebagai otoritas pajak dan negara

The first is the right to decide whether or not a yield should berealized i.e., whether the capital or assets should be used or made33available for lise the second is the right to dispose ofthe yiekl. Ownershipis merely formal, if the owner is fettered in regard to both aspects either inor in 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.

Hence, the "beneficial owner" is he who freeto decide (1) whether or not the capital or other assets should be used ormade available for use by others or (2) on how the yields therefrom shouldbe used or (3) both".Bahwa dari tulisan Vogel tersebut dapat dijelaskan manfaat P3B tidak dapatdiberikan hanya dengan mengacu kepada kepemilikan formal daripenghasilan dividen, bunga, dan royalti, namun manfaat P3Bharusdiberikan kepada pemilik yang sebenarnya dari penghasilan dimaksud.

The term benefi cial ownership is often used in contrast to legalownership, where ownership rights are split, the latter referring to themore formal attributes such as registrat ion. etc.

., bedroom slippers).CFy Footwear obtained in a single picce, particularly by moulding rubber or plastics or bycarving from a solid piece of wood.C3) Other footwear specially designed to protect against oil, grease, chemicals or cold.Co) Overshoes worm over other footwear; in some cases, they are heelless.10) Disposable footwear, with applied soles, generally designed to be used only once. fie ee of this Cemeret Miote> emisSS Oe Sef Gn Sea oT SenosTe westerns.

(C)(D)e.The term outer sole as used in headings 64.01 to 64.05 means that part of the footwear(other than an attached heel) which, when in use, is in contact with the ground. Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.

However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the upper shal! be considered to be thatportion of the shoe which covers the sides and top of the foot.

Respect To Taxes On IncomeArticle 12 paragraph (1)Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Article 12 paragraph (2)However, such royalties may be taxed in the Contracting State in whichthey arise, and according to the law of the State, but if the recipient is thebeneficial owner of the royalties, the tax so charged shall not exceed 15%of the gross amount of the royalties.Article 12 paragraph (4)The term royalties as used

theenterprise may be taxed in the other State but only so much of them as isattributable to that permanent establishment;bahwa dengan demikian menurut Majelis apabila tidak terdapat BUT diIndonesia maka imbalan jasa yang diterima Wajib Pajak Singapura adalahmerupakan laba usaha yang pengenaan pajaknya dikenakan di Singapura;Halaman 10 dari 19 halaman Putusan Nomor 134/B/PK/PJK/2016bahwa menurut Majelis, berdasarkan P3B Indonesia Singapore tentangdefinisi royalty adalah "The term "royalties" as used

diketahui bahwa HamptonTechnology telah memiliki suatu model, konsep, atau formula untukmeningkatkan efisiensi mesin dan kemudian model, konsep, atauformula tersebut dicoba pada mesin Termohon Peninjauan Kembali(semula Pemohon Banding) untuk mengetahui penyesuaianpenyesuain (adjustment) yang harus dilakukan.3) bahwa dalam Buku Accounting Policies and Procedures The BestPractice Guideline pada paragraf 9 bagian Section 1 tentangAccounting Manual dinyatakan For reference puposes, accountingmanual, as used

Ltd. sehingga atas resiko kredit dan pasar tersebutditanggung oleh distributornya sekaligus afiliasinya dalam satu grup(penguasaan bersamasama).Material Purchase to related parties:2009: Rp459.619.547.000 percentage dari raw material used tahun2009 adalah:459.619.547.000/534.075.468.000 = 85%2008: Rp271.310.778.000 percentage dari raw material used tahun2009 adalah:271.310.778.000/338.616.671.000 = 85%.

pasar tersebutditanggung oleh distributornya sekaligus afiliasinya dalam satu grup(penguasaan bersamasama); Begitu juga dilinat dari pembelian material selama tahun 2009 (85%)dan tahun 2008 (85%) terlinat resiko persediaan yang dimiliki olehTermohon Peninjauan Kembali (Semula Pemohon Banding) sangatminimal karena hampir seluruh pembelian atas bahan baku untukproduksi barang jadi diperoleh dari afiliasinya Material Purchase torelated parties:2009 : Rp459.619.547.000 persentase dari raw material used

tahun2009 adalah:459.619.547.000 / 534.075.468.000 = 85%2008: Rp271.310.778.000 persentase dari raw material used tahun2009 adalah: 271.310.778.778.000 / 338.616.671.000 = 85% Bahwa dengan demikian, dapat disimpulkan bahwa TermohonPeninjauan Kembali (semula Pemohon Banding) merupakanperusahaan yang memiliki karakteristik sebagai perusahaan ContractManufacturing yang memproduksi hanya berdasarkan spesifikasi danpetunjuk teknis dari pemilik know how dan brand sehingga resiko yangditanggung Termohon

tidakadahubungandarah/keluargaataunasabtidakadahalanganataularanganuntukmenikahsebagaimanadiaturdalamPasal 8 UndangUndangNomor 1 tahun 1974 jo.Pasal 39 s/d 44 KompilasiHukum Islam;Menimbang,bahwahubungancintaanakPemohondancalonisterinyasudahberlangsunglama,telahsalingmengenaldanmencintaisudahdiadakanpeminangandanmendapatdukungansertapersetujuandarikeluargakeduabelahpihak,makatelahcukupalasanbagiPemohonuntuksegeramenikahkananaknyatersebut;Sabda Nabi Muhammad SAW sebagai berikut :A & 5 sla Selall Side Used

; 222 nnn nn nnn nnn nn nnn nnn nnn ne nen nnn nnn nner nnn ence nnn n nnn nnn nneneeMenimbang, bahwa di samping ketentuan pasalpasal tersebut, Pengadilanmemandang perlu. mempertimbangkan pendapat ahli hukum Islam, yangberhubungan dengan perkara ini, yang kemudian mengambil alih menjadipertimbangannya sendiri, yaitu yang terdapat di dalam kitab Figh Sunnah JuzIl,hal. 290 dalam Program Maktabah Syamilah sebagai berikut :(79 5S1 91 il gl caso 5 JI ain olall sat Llgcs cia Iss5p2Fgq LogJliol (uu op used

"paid to a resident" asthey are used in paragraph 1 of the Article. It makes plain tha the Stateof source is not obliged to give up taxing rights over interest incomemerely because that income was immediately received by a resident ofa State wth which the State of source had consluded a convention.

Theterm beneficial ower is not used in a narrowtechnical sense, rather, itshould be understood in its context and in light of Ihe object andpurposes of the Convention, including avoiding double taxation and theprevention offiscal evasion and avoidance.bahwa dari kutipan tersebut di atas, terkait dengan pembayaran bungaoleh Termohon Peninjauan Kembali (semula Penggugat) kepadaIndosat Finance Company BV Belanda disampaikan beberapa halsebagai berikut:Bahwa Terbanding sebagai otoritas pajak dan negara

The first is the right to decide wether or not a yield shouldbe realized i.e., wether the capital or assets should be used or madeavailable for lise the second is the right to dispose ofthe yiekl.Ownership is merely formal, if the owner is fettered in regard to bothaspects either in or in fact On the other hand, recourse to the treaty isjustified i.e. is not improper if he who is entitled under the private lawis five to weld at least one of the powers referred to.

Hence, the"beneficial owner" is he woo free to decide (1) whether or not the capitalor other assets should be used or made available for use by others or(2) on how the yields therefrom should be used or (3) both."

Often important in Taxtreaties, as a resident of a tax treaty partner may be denied Thebenefits of certain reduced withholding Tax rates if The beneficialowner of the dividends etc. is resident of a third country (OECD TaxGlossary).e The term benefi cial ownership is often used in contrast to legalownership, mere ownership rights are split, the latter referring to theHalaman 31 dari 41 halaman. Putusan Nomor 990/B/PK/PJK/2013more formal attributes such as registrat ion. etc.

Ltd. sehingga atas resiko kredit dan pasartersebut ditanggung oleh ditributornya sekaligus afiliasinya dalam satugrup (penguasaan bersama sama).Material Purchase to related parties:2009 : Rp459.619.547.000percentage dari raw material used tahun 2009adalah:459.619.547.000/534.075.468.000 = 85%2008: Rp271.310.778.000percentage dari raw material used tahun 2009adalah:271.310.778.000/338.616.671.000 = 85%.

pasartersebut ditanggung oleh distributornya sekaligus afiliasinya dalam satugrup (penguasaan bersamasama).> Begitu juga dilihat dari pembelian material selama tahun 2009 (85%)dan tahun 2008 (85%) terlihat resiko persediaan yang dimiliki olehTermohon Peninjauan Kembali (semula Pemohon Banding) sangatminimal karena hampir seluruh pembelian atas bahan baku untukproduksi barang jadi diperoleh dari afiliasinyaMaterial Purchase to related parties:2009 : Rp459.619.547.000 persentase dari raw material used

tahun2009 adalah:459.619.547.000 / 534.075.468.000 = 85%2008: Rp271.310.778.000 persentase dari raw material used tahun2009 adalah: 271.310.778.778.000 / 338.616.671.000 = 85%> Bahwa dengan demikian, dapat disimpulkan bahwa TermohonPeninjauan Kembali (semula Pemohon Banding)merupakanperusahaan yang memiliki karakteristik sebagai perusahaan ContractManufacturing yang memproduksi hanya berdasarkan spesifikasi danpetunjuk teknis dari pemilik know how dan brand sehingga resiko yangditanggung Termohon

e1ejUe UEINg yedwe Yepns emueg uoyouwe enjBueso yewins Yepuld ueipniuuey uoyoulag enBueloYeuns Ip ewesieq jefGuy uoyoues Yep Uoyouled YeyIUaU Yeleos emyeg ehuueyew ede uep eAulsyes edeis nqesie ueyeyued eM Ipefuew Gued edeisUeXeUesyelIp Ingosie UeYEyWed euewjeeq inyejebuew yep isyes emyeg UOYoua4 UBBUep eyns PH Uoyoue ebienjeyyenbuelo eussey nuYay leluigejoy Ip uexeuesyeyp Ue) UIMey Yejepe oyouule ueBUep UoYoueg Injejew% aq 3 WIYBH sialeyyword vem yexbuissedwaw xMuN $ ul uesnjnd ueBuep ueyyesidiaey, used

Utama,NPWP: 01.592.793.2631.000, Jenis Usaha: Autobody & Special PurposeVehicle Manufacturing & Engineering, Alamat: Jalan Raya Legundi, Nomor13, Karangandong, Gresik, Jawa Timur terhadap Surat Penetapan KembaliTarif dan/atau Nilai Pabean (SPKTNP) Nomor SPKTNP81/BC.2/2011tanggal 15 Juli 2011 dan menetapkan atas barang yang diimpor oleh PT.Sentrabumi Palapa Utama yang diberitahukan dengan PIB Nomor 196110tanggal 16 Juni 2010, pos 1 s.d. 9, pos 11 dan pos 19 s.d. 22 yaitu masingmasing 1 (satu) Unit Used

Direktur Jenderal Bea dan Cukai, DirekturTeknis Kepabeanan Nomor SPKTNP93/BC.2/2011 tanggal 5 Agustus 2011 danmenetapkan atas barang yang diimpor dengan PIB Nomor 054921 tanggal 16 Juli2010, yaitu Used Mitsubishi Cargo Truck untuk pos 1, 4, 7, 9, 10, dan 11 masukklasifikasi pos tarif 8704.23.49.00 dengan tarif bea masuk 10%;Menimbang, bahwa sesudah putusan yang telah mempunyai kekuatan hukumtetap yaitu Putusan Pengadilan Pajak Nomor Put.41117/PP/M.VII/19/2012 tanggal 31 Oktober 2012, diberitahukan

., bedroom slippers).(7) Footwear obtained in a single piece, particularly by moulding rubber or plastics or bycarving from a solid piece of wood.(8 Other footwear specially designed to protect against oil, grease, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 10 dari 39 halaman.

iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.06).(5) Dancing slippers.(6) House footwear (e.g., bedroom slippers).(7) Footwear obtained in a single piece, particularly by moulding rubber or plastics or bycarving from a solid piece of wood.(8 Other footwear specially designed to protect against oil, grease, chemicals or cold.9 Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used

iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.06).(5) Dancing slippers.(6) House footwear (e.g., bedroom slippers).(7) Footwear obtained in a single piece, particularly by moulding rubber or plastics or bycarving from a solid piece of wood.(8 Other footwear specially designed to protect against oil, grease, chemicals or cold,(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used

(C) The term outer sole as used in headings 64.01 to 64.05 means that part of the footwear(other than an attached heel) which, when in use, is in contact with the ground. Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.

However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper.

Putusan Nomor 2131/B/PK/PJK/2017and Capital 2014 (OECD MTC) terdapat beberapa referensiterkait definisi beneficial owner, yaitu:Commentary on article 11;Paragraph 9:"The requirement of beneficial owner was introduced inparagraph 2 of Article 11 to clarify the meaning of the wordspaid to a resident" as they are used in paragraph 17 of theArticle.

The term beneficial owner istherefore not used in a narrow technical sense (such as themeaning that it has under the trust law of many common lawcountries1), rather, it should be understood in its context, inparticular in relation to the words paid to a resident, andin light of the object and purposes of the Convention,including avoiding double taxation and the prevention offiscal evasion and avoidance;Paragraph 10.2:In these various examples (agent, nominee, conduitcompany acting as a fiduciary

The first isthe right to decide whether or not a yield should be realized .e., whether the capital or assets should be used or madeavailable for use the second is the right to dispose of the yield.Ownership is merely formal, if the owner is fettered in regard toboth aspects either in or in fact. On the other hand, recourseto the treaty is justified i.e. is not improper if he who isentitled under the private law is free to wield at least one ofthe powers referred to.

Hence, the "beneficial owner" is hewho free to decide (1) whether or not the capital or otherassets should be used or made available for use by othersor (2) on how the yields therefrom should be used or (3)both";Bahwa dari tulisan Vogel tersebut dapat disampaikan bahwamanfaat P3B tidak dapat diberikan hanya dengan mengacukepada kepemilikan formal dari penghasilan divides, bunga,dan royalti, namun manfaat PSB harus diberikan kepada pemilikyang sebenarnya dari penghasilan dimaksud.

PUTUSANNomor 1708/Pdt.G/2019/PA.Tbn2a ts . ppo eSl> ci used yo : Jl plug ale all Glo wall ol Qual oya) g> VY edb 9g9 Ue old (prolwollArtinya: Dari Al Hasan, sesungguhnya Nabi SAW., telah bersabda :barangsiapa yang dipanggil oleh Hakim Islam untuk menghadap dipersidangan, sedangkan ia tidak memenuhi panggilan itu, maka iatermasuk orang yang dhalim dan gugurlah haknya.Menimbang, bahwa Majelis Hakim dalam persidangan telah menasehatiPenggugat agar mengurungkan niatnya untuk bercerai, sesuai ketentuan

The term "dividends" as used in this Article means income fromshares, Jouissance shares or "jouissance" rights, mining shares,founders shares or other rights, not being debtclaims, participatingin profits, as well as income from other corporate rights which issubjected to the same taxation treatment as income from shares bythe laws of the State of which the company making the distribution isa resident.bahwa dalam persidangan, Majelis menanyakan kepada Pemohon Bandingmengapa COD tidak disampaikan

Surya Sentosa Sejati untukmemproduksi Bak Mandi Bayi (Baby Bath Tub) yang dianggap memilikipersamaan dengan Sertifikat Desain Industri Bak Mandi milikTERGUGAT, merupakan Matras/Moulding Bekas (Used Mould) yangsebelumnya dibeli PENGGUGAT dari TAIZHOU HUANGYANHOANGNUO TRADING Co. Ltd. , yang beralamat di Aoan WestStreet Huangyang Taizhou City, Zhejiang Provincem China, sesuaiInvoice No. Liang151031 tanggal 31 Oktober 2015.

Dimana PENGGUGAT memang benar membeliMatras/Moulding (Used Mould) Bekas pada saat diadakan Pameran diChina. Hanya saja kemudian TERGUGAT mengajukan PermohonanDesain Industri ke Direktorat Jenderal Kekayaan Intelektual namun jikaTERGUGAT jujur mengungkap bahwa Matras/Mould Bekas yang dimilikitersebut berasal dan sudah digunakan di China maka tentu sajaTERGUGAT tidak akan mendapatkan Hak Desain Industri.

desainindustri atas nama TERGUGAT, yaitu Desain industri berjudulBAK MANDI Nomor Pendaftaran: IDD0000035015;Karenanya TERGUGAT mempunyai hak eksklusif danmendapatkan perlindungan hukum yang diberikan oleh negarauntuk melaksanakan hak desain industri a quo, sebagaimanaketentuan Pasal 9 ayat (1) UU Desain Industri.45.Bahwatidak benar kalau Desain Industri milik TERGUGAT dikatakantidak baru dan dikatakan sudah menjadi milik umum (PublicDomain), sematamata karena dimunculkan dalil tentangMatras/Moulding Bekas (used

Liang 151031 tanggal 31 Oktober 2015.Terjemahan oleh Penerjemah Tersumpah Biliton TranslationMatras/Moulding Mould)Centre atas Invoice Matras/Moulding Bekas (Used Mould)No. Liang 151031 tanggal 31 Oktober 2015.Invoice Matras/Moulding Bekas (Used Mould)No. Liang 151031 tanggal 31 Oktober 2015 dengan hargasenilai RMB 150.000.Terjemahan oleh Penerjemah Tersumpah Biliton TranslationCentre atas Invoice Matras/Moulding Bekas (Used Mould)No.

Ltd.Foto /Moulding Bekas (Used Mould) Bak Mandi.Surat Pangggilan Polda Jatim No. S.Pgl/688/IV/HUK.12.23/2019/ Ditreskrimsus tanggal 22 April 2019.Surat Pangggilan Il Polda Jatim No.

., whether thecapital or assets should he used or made available for use theHal 18 dari 28 hal. Put. No. 660/B/PK/PJK/201215.16.17.second is the right to dispose of the yield. 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. Pengertian yang tercantum dalam OECD Tax Glossary dan IBFDInternational Tax Glossary,a. A person who enjoys the real benefits of omership, even thoughthe title to the property is in another name.

The term beneficial owmership is often used in contrast to legalomership, where owmership rights are split, the latter referring tothe more formal attributes such as registration, etc. (IBFDInternational Tax Glossary);Bahwa dengan demikian dapat disimpulkan bahwa Pindo Deli Finance BVbukanlah Beneficial Owner dari penghasilan bunga tersebut.