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Putus : 26-09-2016 — Upload : 15-12-2016
Putusan MAHKAMAH AGUNG Nomor 1022/B/PK/PJK/2016
Tanggal 26 September 2016 — PT PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
4627 Berkekuatan Hukum Tetap
  • Plant Operator and Paid 5yPrducersSuch charges and Payments shall be suSject! to adjustment asprevided in the Accounting Procedure.
    Callsof:(a) Plant Operating Costs; andCash calls,The cash ealle For Plant Operating CoastsCapital Projects shall be FecanclledPracticable with auch Tevised gating: A.
    From time to time, as hecessacy, Plant Operater shall cashCali ftomProducers; and Producrs shall pay or cause. to bepaid fo Blant Operates in BS dollars their respectiveshares, separately determined as Provided in Sectioan 4.01 ofthe Agreement, of Prejected net cash requirements For each(5) the costs ef Currently Founded Capital Projectsfor @ calendar seath St BMFt theteof, as get ferth in suchand CugrenclyFunded Capital Projects shall be S10Vh Separately and ghallba in accordance with Producers"
    TE the cash calle far a given menth in the aggregate exceedActual expenditures fer said month, tn@ ash call nextSucceeding thea issuance of Ehe debit note referred to inSection 2 below shall be reduced By the amount of suchSnCess.Es To the extent practicable, Plant Operator shall place thefunds received Pursuant to cash calls in ioterest=earningSecounes; all interest earned thereon Shall be credited toPlant Crerating Costs and petice ef such amounes Bhall bedelivered to the Producers, Gambar VI.
    To the extent that funds are then held inthe Badak Payment Account the Trustee shall, promplly apon receiptof notice from both Pertamina and the Contractors that any suehinvoice haa been approved for payment, pay to the Liquefaction Com.pour from the Dodok Payment Account the amount of such invoice,pursuant to procedures to be agreed upon pursuant to Section 6.2,6.2 Pertamina and the Contraetors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10poyalde
Register : 20-12-2011 — Putus : 28-12-2012 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 807 B/PK/PJK/2011
Tanggal 28 Desember 2012 — DIRJEN PAJAK VS PT. LEIGHTON CONTRACTORS INDONESIA;
5834 Berkekuatan Hukum Tetap
  • Jasa Kena Pajak dan luarDaerah Pabean;"7 Bahwa Pasal 7 ayat (4), Pasal 12 ayat (3) dan ayat (4) Perjanjian PenghindaranPajak Berganda (P3B) atau Tax Treaty antara Pemerintah Indonesia dan Inggris,menyatakan:Pasal 7 ayat 4:"Insofar as it has been customary in a Contracting State, according to its law, todetermine the profits to be attributed to a permanent establishment on the basis ofan apportionment of the total profit of the enterprise to its various parts, nothing inparagraph 2 of this Article shall
    preclude that Contracting State from determiningthe profits to be taxed by such an apportionment as may be customary; the methodof apportionment adopted shall, however, be such that the result shall be inaccordance with the principles laid down in this Article"Pasal 12 ayat (3)"The term royalties as used in this Article comprisesa Payments of any kind received as a consideration for the use of, or the rightto use, any copyright of leterary, artistic or scientific work, includingcinematograph films
    , and films or tapes for radio or television broadcasting,or any patent, knowhow, trade mark, design or model, plan, secret formulaor process; andb payments of any kind received as a consideration for the use of, or the rightmeto use, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State
    In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"8 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:Halaman 13 dari 23 halaman.
    In that case, the provisions ofArticle 7 or 14, as the case may be, shall apply;"9 Bahwa berdasarkan ketentuan dalam UndangUndang Nomor 14 Tahun 2002tentang Pengadilan Pajak, disebutkan sebagai berikut :Pasal 69 ayat (1)"Alat bukti dapat berupa:a surat atau tulisan;b keterangan ahli;c keterangan para saksi;d pengakuan para pihak; dan/ataue pengetahuan Hakim"15Pasal 70 huruf d:"Suratsurat lain atau tulisan yang tidak termasuk huruf a, huruf b, dan huruf cyang ada kaitannya dengan banding atau Gugatan
Register : 30-04-2013 — Putus : 12-12-2013 — Upload : 14-04-2014
Putusan PENGADILAN PAJAK Nomor PUT.49280/PP/M.VII/19/2013
Tanggal 12 Desember 2013 — Pemohon Banding dan Terbanding
11229
  • nomorE133800027330001 tanggal 02 Januari 2013, kedapatan bahwa tanda tangan yangtertera pada form E dimaksud berbeda dengan "Specimen Signatures and stamps ofOfficials Authorized to issue Certificate of Origin of the People's Republic of China"dari Ningbo EntryExit Inspection And Quarantine Bereau Of The People's RepublicOf China;bahwa berdasarkan REVISED OPERATIONAL CERTIFICATION PROCEDURESFOR THE RULES OF ORIGIN OF THE ASEANCHINA FREE TRADE AREA,disebutkan:Rule 2The Certificate of Origin (Form E) shall
    be issued by the Issuing Authorities of theexporting Party;Rule 18 (a)The Customs Authority of the importing Party may request a retroactive check atrandom and/or when it has reasonable doubt as to the authenticity of the documentor as to the accuracy of the information regarding the true origin of the products inquestion or of certain parts thereofThe request shall be made in writing, accompanied with a copy of the Certificate ofOrigin (Form E) and shall specify the reasons and any additional informationsuggesting
    However, it mayrelease the products to the importer subject to any administrative measures deemednecessary, including imposition of customs duties at the higher applied rate orequivalent amount of deposit, provided that they are not held to be subject to importprohibition or restriction and there is no suspicion of fraud.The Customs Authority or the Issuing Authorities of the exporting Party receiving arequest for retroactive check shall respond to the request promptly and reply not laterthan ninety
Register : 29-04-2021 — Putus : 05-08-2021 — Upload : 20-08-2021
Putusan PN JAKARTA PUSAT Nomor 202/Pdt.Sus-PKPU/2021/PN Jkt.Pst
Tanggal 5 Agustus 2021 — Pemohon:
PT. BANK QNB INDONESIA TBK
Termohon:
1.PT. CISADANE RAYA CHEMICALS
2.LUSIANA
3.DIANA TJHANG
4.PT. DINARETTA LESTARI
58999
  • Section 2.3:Continuing Guarantee, This Guarantee shall be a continuingguarantee and shall remain in full force and effect until the expiry ofthe Guarantee Period, notwithstanding the insolvency or liquidation orany incapacity or change in the constitution or status of the GuarantorHalaman 9 dari 75 Halaman Putusan Nomor 202/Pdt.SusPKPU/2021/PN Niaga Jkt.Pstor any other person or any intermediate settlement of account orother matter whatsoever.
    Section 2.3:Continuing Guarantee, This Guarantee shall be a continuingguarantee and shall remain in full force and effect until the expiry ofthe Guarantee Period, notwithstanding the insolvency or liquidation orany incapacity or change in the constitution or status of the Guarantoror any other person or any intermediate settlement of account orother matter whatsoever.
    such amount to theHalaman 14 dari 75 Halaman Putusan Nomor 202/Pdt.SusPKPU/2021/PN Niaga Jkt.PstSecurity Agent in the required currency as aforesaid forthwith uponreceiving the Security Agents first written demand (the Demand).Section 2.3:Continuing Guarantee, This Guarantee shall be a continuingguarantee and shall remain in full force and effect until the expiry ofthe Guarantee Period, notwithstanding the insolvency or liquidation orany incapacity or change in the constitution or status of the
    Enforcement upon an Event of DefaultIf a Determination is required following the occurrence of anEvent of Default under any of the Loan Agreements as towhether the Lenders should:i. accelerate the Loans; oril. enforce the Security,in each case, by reason of such Event of Default, the follozvingprovisions shall apply:(a) the Security Agent shall (at the written request of anyLender):. forthwith give notice of the occurrence of such Event ofDefault to each of the lendersll. request that each of the
    Lenders promptly notifies theSecurity Agent by the relevant Decision Date of itsdecision in respect of such Determination:(b) if the Security Agent:' (i) IS instructed by the Lenders to enforce all or any part ofthe Security, the Security Agent shall do so in respect ofthe relevant Security, in each case, in accordance xviththe terms of the Security Documents and this Agreement;or(ii) is instructed by the Lenders not to enforce the Security, noLender shall be entitled to request the Security Agent
Register : 03-01-2013 — Putus : 12-12-2013 — Upload : 14-04-2014
Putusan PENGADILAN PAJAK Nomor Put-49278/PP/M.VII/19/2013
Tanggal 12 Desember 2013 — Pemohon Banding dan Terbanding
11228
  • ., sebagai Eksportir yang mengirimkan barang tersebut sedangkandalam invoice nomor: BH12050 tanggal 01 Agustus 2012 tertulis LINYIBOHAO INTERNATIONAL TRADING LIMITED COMPANY.berdasarkan Annex 06Revised Overleaf Notes of the CO Form E, Poin 10(Bukti T5) menyatakan:THIRD PARTY INVOICING: In cases where invoices are issued by a thirdcountry, the Third Party Invoicing in Box 13 shall be ticked (). Theinvoice number shall be indicated in Box 10.
    Information such as name andcountry of the company issuing the invoice shall be indicated in Box 7.yang pada pokoknya mengharuskan untuk mencontreng/memberikan tanda(v) pada kolom 13 Form E bilamana terdapat Third Party Invoicing, akantetapi tidak dicontreng.tidak ditemukan persamaan tanda tangan pada Form E dengan SpecimenSignature of Official Authorized to Issue Certificate of Origin of the PeoplesRepublik of China.Menurut Pemohon Banding: bahwa SKA (Form E) Nomor: E12470ZC39833113 tanggal 12 Agustus
Register : 21-11-2011 — Putus : 27-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put.45138/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
24221
  • Not later than Desember in each calendar year duringthe term of the Agreeement, the parties shall agree an annual fee to apply forthe following calendar year based on the parties reasonable estimate of theamount of services to provided during the relevant calendar year.NA MARWN > 9010.In addition to the fixed fee specified above , or agreed on an annual basis asprovided herein, the company shall also pay alloutof pocket disbursementsand the third party expenses incurred by KMCOS in providing the
    dan PT XXX dahulu PT KMC Oiltools(Licensee) dinyatakan : in consideration of rights granted herein, theLicensee hereby agrees to pay to the licensor a royalty equal to percentagerate specified in Schedule I of Licensees Gross Revenues from its business asshown 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 sellproduct under the Unimat Patent, in which case the rate shall
Register : 01-12-2020 — Putus : 03-11-2021 — Upload : 08-11-2021
Putusan PN JAKARTA SELATAN Nomor 1006/Pdt.G/2020/PN JKT.SEL
Tanggal 3 Nopember 2021 — Penggugat:
Wasco Engineering International Limited
Tergugat:
PT KPM Oil & Gas
352248
  • This Agreement shall be governed and construed in accordance withthe provisions of the Laws of Indonesia. Any dispute, controversy orclaim arising out of or relating to the Agreement, including any questionregarding its existence, breach, validity or termination, which cannot beamicably resolved through discussions between the Parties shall bereferred to and finally resolved by courts in Jakarta South District.Adapun terjemahan resmi dan tersumpahnya adalah sebagai berikut:9.
    Adapun kewajiban ini dituangkan dalamPasal 3 huruf Perjanjian Perdamaian yang kami kutip sebagai berikut:(a) The authorized representative of the Parties shall meet inIndonesia to sign this Agreement. The Effective Date of thisAgreement shall be the date on which this Agreement is signed.On the Effective Date, KPMOG shall pay WASCO USD 600,000(United States Dollars Six Hundred Thousand) to the bankaccount designated by WASCO.
    WASCO shall not be obliged toexecute the tasks in clause 3 (b) below until WASCO hasreceived the said USD 600,000 (United States Dollars SixHundred Thousand).Terjemahan resmi dan tersumpah sebagai berikut:(a) Perwakilan yang sah dari Para Pihak akan bertemu diIndonesia untuk menandatangani Perjanjian ini. Tanggal EfektifPerjanjian ini adalah tanggal pada saat Penanjian iniHalaman 5 dari 49 Putusan Perdata Gugatan Nomor 1006/Pdt.G/2020/PN Jkt.Selditandatangani.
    Adapun kondisi prasyarat perdamaian yangmenjadi kewajiban Tergugat ini dituangkan dalam Pasal 3 huruf (c) butir(i) Perjanjian Perdamaian yang kami kutip sebagai berikut:(c) KPMOG shall pay WASCO USD 1,000,000 (United StatesDollars One Million) to the Bank account designated byWASCO within five (5) business days after Indonesian Policeissued Termination Letter of the Police Reports (SP3).
    This precondition shall be that KPMOG shall ensure that WASCOreceived original communication documents (SP3 Letter)from departments of the police signed by the Commissionerof Police regarding each and all persons against whom thecomplaint is made/investigation was/is being carried out inconnection with the Rental Agreement.Terjemahan resmi dan tersumpah sebagai berikut:(iv) Para Pihak menyetujui bahwa Penanjian JualBeli akanmemasukkan kondisi prasyarat secara tegas yang berlakuuntuk pengalihan kepemilikan
Putus : 01-08-2017 — Upload : 18-09-2017
Putusan MAHKAMAH AGUNG Nomor 1277/B/PK/PJK/2017
Tanggal 1 Agustus 2017 —
6216 Berkekuatan Hukum Tetap
  • SKKMIGAS) dan PT Caltex Pacific Indonesia (sekarangPT Chevron Pacific Indonesia) yang ditandatangani pada tanggal 15 Oktober1992 dan telah disetujui olen Menteri Pertambangan dan Energi pada tanggal15 Oktober 1992 overhead allocation merupakan biaya operasi yang dapat direcoverykan sebagaimana dikutip di bawah ini:"2.Overhead AllocationGeneral and Administrative cost, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall
    ;The obligations of PERTAMINA hereunder shall be deemed to have compliedwith by the delivery to CONTRACTOR within one hundred and twenty (120)days after the end of each Calendar Year, of documentary proof in accordancewith the Indonesian fiscal laws that liability for the above mentioned taxes hasbeen satisfied, except that with respect to any of such liabilities whichCONTRACTORS may be obliged to pay directly, PERTAMINA shall reimburse itonly out of its share of production hereunder within sixty
    Putusan Nomor 1277/B/PK/PJK/2017bahwa Pasal 7 Tax Treaty antara Indonesia dan Philipina perihal "BusinessProfit" menyebutkan:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein..."
    Overhead AllocationGeneral and Administrative cost, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the methoddetermined by such study shall be applied each Year consistenly. Themethod selected must be approved by PERTAMINA, and such approval canbe reviewed periodically by PERTAMINA and the CONTRACTOR."
    Laws and Regulations, yang antaralain mengatur bahwa:2.1 The laws of the Republis of Indonesia shall apply to thisContract, dan Section IV Rights and Obligations oftheParties:CONTRACTOR shall;(6) furnish all technical aid, including foreign personnel,required for the performance of the Work Program,payment whereof requires Foreign Exchange;(c) furnish such other Funds for the performance of theWork Program that required payment in ForeignExchange, including payment to foreign third partieswho perform
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;
10041 Berkekuatan Hukum Tetap
  • Orica Patents kewajiban agar Pemohon Banding mencantumkanlogo atas segala Orica KnowHow yang digunakan dalam pemberianjasa peledakan kepada pelanggan;Bahwa pada Pasal 9 Explosives Technology License Agreementdisebutkan mengenai pembayaran, dimana pada angka 9.1 disebutkan:In consideration of the licenses granted under Clause 3 and 5 theLicensee shall pay Orica Royalties of A$24 for each Production Unit ofBulk Oxidizer produced by the Licensee;.
    or information as is mentioned in subparagraph (c); orBahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which theyarise, and according to the law of that State, but the tax so charged shallnot exceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), andto the extent to which they relate to those royalties, in subparagraphs3 (d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States 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%; and(b) in all other cases 15%;The competent authorities of the contracting states shall bymutual agreement settle the mode of application of theselimitations;Halaman 18 dari 29 halaman.
    royalti oleh Termohon Peninjauan Kembalikepada Orica Explosives Technology Pty.Ltd adalah terkaitdengan pemakaian know how dan technology dari Oricauntuk melakukan jasa peledakan, sehingga pengenaan tarifsebesar 10% sudah sesuai dengan Article 12 ayat (2) hurufa dan Article 12 ayat (3) huruf b,c,d, dan f P3B IndonesiaAustralia sebagai berikut:Article 12 ayat (2)Those royalties may be taxed in the Contracting State inwhich they arise, and according to the law of that State, butthe tax so charged 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 thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations;Article 12 ayat (3) huruf aAyat (8) The term "royalties" in this Article meanspayments, whether periodical or not, and howeverHalaman 25 dari 29 halaman.
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;
5130 Berkekuatan Hukum Tetap
  • "For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;"Article 111.
    "However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest."3.
    "Notwthstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection wth the sale on credit of any industrial, commercial orscientific equipment.Hal 11 dari 28 hal. Put. No. 660/B/PK/PJK/20125.
    "The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4."
    Anyinformation received by one of the two States shall be treated as secret inthe same manner as information obtained under the domestic laws of thatState and shall be disclosed only to persons or authorities (including courtsand administrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theHal 21 dari 28 hal. Put.
Register : 16-09-2014 — Putus : 09-04-2015 — Upload : 08-07-2015
Putusan PN DENPASAR Nomor 658/Pdt.G/2014/PN.DPS
Tanggal 9 April 2015 — ADE CHAIRANI NURSYAFITRI MELAWAN PT. BALI RESORT & LEISURE COMPANY
10051
  • Any dispute between the Parties arising out of this Agreement orany of the related agreements which cannot first be settled by thePresident Directors of the LESSOR and the LESSEE withinninety (90) days of either Party requesting in writing a meeting tosettle the relevant dispute, shall be submitted to bindingarbitration in Singapore at the Singapore International Arbitration13Center (SIAC) or elsewhere as agreed by the Parties under therules for Arbitration of the SIAC In force at such time and Inaccordance
    The arbitrationpanel shall consist of three (3) arbitrators, one (1) chosen by thecomplainant, one (1) chosen by the respondent and a chairmanchosen by the arbitrators named by the complainant and therespondent.2 The Parties expressly agree that:a)b)the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decision issuedby the arbitrators no later than twelve (12) months after the date ofcommencement of the arbitration proceedings
    (being the date ofservice of the complaint by the party initiating the arbitration), unlessthe arbitration panel finds good cause to permit an extension of thetime for completion.the arbitrators shall only reach their decision by applying strict rules oflaw to the facts and shall not purport toresolve any dispute ex aequo et bono.the arbitration shall be conducted in the English language;any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall dispute
    Dpsd) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with the arbitration.The fees and expenses of the arbitrating entity and other relatedexpenses shall be borne by the losing Party unless otherwisedetermined by the arbitrating entity.2 Pending the submission to arbitration and thereafter until the arbitrationtribunal issues its decision, each Party shall, except in the event ofexpiration, termination or failure by any of the other
Register : 16-07-2018 — Putus : 07-09-2018 — Upload : 09-07-2019
Putusan PT JAKARTA Nomor 408/PDT/2018/PT DKI
Tanggal 7 September 2018 — Pembanding/Penggugat : PT. Jasa Angkasa Semesta Tbk Diwakili Oleh : Reza Mahastra,SH.MH.
Terbanding/Tergugat : PT. Gatari Air Services
344211
  • Notwithstanding Sub Article 6.2 of the Main Agreement,settlement of account shall be effected by the Carrier within 30days of receiving a correct invoice(s);6.2 An interest of 1% per month shall carry until is settle after 45days of receiving a correct invoice(s).Bahwa ketentuan diatas dapat diterjemahkan secara bebassebagai berikut:Halaman 5 dari 43 hal Putusan Nomor 408/PDT/2018/PT DKI10.6.1.
    ANNEX B.1.0LOCATIONS, AGREED SERVICES ANDCHARGES to the Standard Handling Agreement (SGHA) of January 2008, padapage 2 of 8 effective from: 1 APRIL 2011 (kutipan):Preamble: This Annex B is prepared in accordance with the simplified procedurewhereby the Parties agree that the terms of the Main Agreement and Annex A ofthe SGHA of January 2008 as published by the International Air TransportAssociation shall apply to this Annex B as if such terms were repeated here infull.
    ARTICLE 9 ARBITRATIONIn the event of any dispute or claim concerning the scope, meaning,construction or effect of this Agreement, the parties shall make all reasonableefforts to resolve dispute amongst themselves. Failing mutual resolution of thedisputes, the parties may elect to resolve the dispute through arbitration (eitherby a single arbitratoror a panel of arbitrators).
    In accordance with Article 9 of the Main Agreement, this Annex B shall begoverned by and interpreted in accordance with the laws of the Republic ofIndonesia.
    In accordance with Article 9 of the Main Agreement, courts for theresolution of disputes shall be the Courts of: Court of competent jurisdiction inthe Republic Indonesia.Terjemahan bebasnya oleh Tergugat (melalui google translate) sebagai berikut:Sesuai dengan Pasal 9 dari Perjanjian Utama/Pokok, Lampiran B ini diatur dandiinterpretasikan sesuai dengan hukum Republik Indonesia.
Putus : 08-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1430/B/PK/PJK/2017
Tanggal 8 Agustus 2017 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
3620 Berkekuatan Hukum Tetap
  • Tf at such eise this preves neat to be the case,Special allecation procedures respecting Slant OperatingCosta vill be a@epted as may be apprenriate,920 The charces Provided foe in Section 8.0L shall be specifiedSeparately or each sates Contcace and Sebgect to separate easn ecalis and debit nctes by Plant Operater and pasa Froducers in accordance with che Accounting Precedu Such charges and payments shall be Suaject!
    From tine to tine, ag hecessry, Plant Operator shall cashcall. from Producers; and Producers shall pay or Cause. te bePaid fo Plant Gperater in oS doliacs heir respectiveShares, separately deternined as Provided in Sectien 8.01 ofEhe Agreement, of projected net cash fequirements For eachof:(a) Plane Operating Costes; and(6) the costs of Currently Fonded Capital Projectsfor a calendar senth Sr Part thereof, as eet ferth in suckCash calls.The cash calle for Plant Operating costs and CurrentlyFunded
    Capital Projeces shall be shown separately and ahalzhe in accordance with Producers" larege estimates of eachSales Contract'gs Percentage as determined under Article 11of the Agreement.
    Tf the cash calls for a given meath in the aggregate exceedactual zpenditures fer said month. the cash call nexeSucceeding tha issuance of Ehe deble aote referred te inSection 7 below shall be reduced by th ameune of auchencess.E. To the extent practicable, Plant Operater shall place theSands received Pursuant to cash calls in Saterestearningaccounts; all interest earned thereon Shall be credited eoPlant Cperating Costs aad Retice of such amounts shall tedelivered bo the Producers. Gambar VI.
    Vo the extent that funds are then held inthe Badak Payment Account the Trustes shall, promptly upon receiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Bodok Payment Account the amount of such invoice,porsuant to procedures to he agreed upon pursuant to Section 6.2,62 Portamina and the Contractors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalle to
Register : 28-04-2021 — Putus : 15-06-2021 — Upload : 11-08-2021
Putusan PT JAKARTA Nomor 159/PDT/2021/PT DKI
Tanggal 15 Juni 2021 — Pembanding/Penggugat : PT. Alfa Mandiri Diwakili Oleh : PT. Alfa Mandiri
Terbanding/Tergugat : PT. HSING LOONG INDONESIA
249137
  • Any dispute arising out of or in connection with the Agreement(and all documents referred to therein), including any questionregarding its exisience, validity or termination, shall be referred toand finally resolved by arbitration administered by the SingaporeInternational Arbitration centre in accordance with the arbitrationHal 8 Putusan perkara Nomor :159/PDT/2021/PT.DKI.Rules of the Singapore International Arbitration Centre for the timebeing in force, which rules are deemed to be incorporated
    The seat of the arbitration shall beSingapore, it shall be a condition precedent to the commencementof any legal proceedings that parties Shall first attempt in goodfaith to amicably resolve any disputes arising thereform inaccordance with Clause 25.1Yang dalam terjemahan Tersumpahnya sebagai berikut :PENYELESAIAN SENGKETA25.2.
    The SubContractor suspends or creases or threatens tosuspend or crease to carry on businessAnd, in such an event, the SubContractor shall be deemed to haveabandoned the Agreement and the Contractor shall be entilled to claim forall direct and indirect losses and damages arising out of suchabandonment by the Sub Contractor, in addition to all other rights that theContractor may have against the SubContractor under the Agreement.Yang dalam terjemahan resminya berbunyi sebagai berikut :20.
    In the event of any inconsistency or discrepancy between theEnglish and Indonesian teks, the English version shall prevallYang dalam terjemahan resminya adalah sebagai berikut ;32. BAHASAPerjanjian ini dilaksanakan dalam bahasa inggris dan bahasaIndonesia.
Register : 16-10-2013 — Putus : 13-01-2015 — Upload : 18-09-2015
Putusan PN JAKARTA PUSAT Nomor 157/Pdt.G/2013/PN.JKT.PST
Tanggal 13 Januari 2015 — PT.FEGA INDOTAMA >< LVMH FRAGRANCES & COSMETICS (SINGAPORE) PTE LTD
21287
  • ;Pasal XX, paragraf kedua, Perjanjian Distribusi"Any disputes or differences arising out of or in connection withthis contract, including any question regarding its existence, validity ortermination, shall be referred to and finally resolved by arbitration inSingapore in accordance with the Arbitration Rules of SingaporeHal 11 dari 67 Hal.Putusan SelaInternational Centre ("SIAC Rules") for the time being in force, whichrules are deemed to be incorporated by reference to this clause."
    Perjanjian Distribusi.;10.Lebih lanjut, dengan melihat pasalpasal dalam Perjanjian Distribusi di bawahini, nyata bahwa gugatan Penggugat yang meminta ganti rugi biaya karyawankepada Tergugat (sebagai prinsipal supplier dari Produk Dior) adalah sengketamenyangkut Perjanjian Distribusi, sehingga tunduk pada klausulaarbitrase yang termuat dalam Perjanjian Distribusi sebagaimana dikutip dalam butir 5 Gl ata, jee nasesnnenennnmnesnssnenmcamnnneeernemennsnenennnemenASRRERAnES(a) Pasal 8.3"The Distributor shall
    ;(c) Pasal 11.1"In the event this Agreement is not renewed as provided forabove, the Distributor shall not be entitled to any damages,indemnity or compensation whatsoever." ;Terjemahan bahasa Indonesianya adalah:"Apabila Perjanjian ini tidak diperbarui sebagaimana ditentukan diatas, maka DISTRIBUTOR Pen idak akan berhakkerugian, ganti rugi atau kompensasi apapun juga."
    ;(d) Pasal 11.3.6"Upon expiration or termination of the present Agreement, for anyreason whatsoever, the DISTRIBUTOR shall not be entitled to anydamages, indemnity or compensation whatsoever."
    XX perjanjian dimaksud. ;19.Pasal XX Perjanjian Distribusi secara tegas mengatur bahwa segala sengketayang timbul antara Penggugat dan Tergugat menyangkut Perjanjian Distribusiharus. diselesaikan: Melalul Ar bitrase. jncesasannnmcemnsne nen nsnenesnenennnmmenasenennnnesHal 17 dari 67 Hal.Putusan SelaPasal XX, paragraf kedua, Perjanjian Distribusi"Any disputes or differences arising out of or in connection withthis contract, including any question regarding its existence, validity ortermination, shall
Putus : 06-02-2014 — Upload : 19-12-2014
Putusan MAHKAMAH AGUNG Nomor 806/B/PK/PJK/2013
Tanggal 6 Februari 2014 — DIREKTUR JENDERAL PAJAK VS PT. NU SKIN DISTRIBUTION INDONESIA
5324 Berkekuatan Hukum Tetap
  • Likewise, no account shall be taken, in thedetermination of the profits of a permanent establishment, for amounts charged(otherwise than towards reimbursement of actual expenses), by the permanentestablishment to the head office of the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the use of patents or other rightsor by way of commission for specific services performed or for management or by wayof interest on moneys lent to the head office
    of the enterprise or any ofits other offices;4 No profits shall be attributed to a permanent establishment of a resident of oneof the Contracting States in the other Contracting State merely by reason of thepurchase of goods or merchandise by that permanent establishment, or by the residentof which it is a permanent establishment, for the account of that resident;5 Where business profits include items of income which are dealt with separatelyin other articles of this Convention, the provisions of
    those articles shall, except asotherwise provided therein, supersede the provisions of this Article;Article 12 I Royalties:1 Royalties derived from sources within one of the Contracting States by aresidentof other Contracting State may be taxed by both Contracting States;2 The rate of tax imposed by a Contracting State on royalties derived from sourceswithin that Contracting State and beneficially owned by a resident of the otherContracting State shall not exceed 10 percent of the gross amount of
    or other disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights;(b) The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which is exempt from taxby the other Contracting State under Article 9 (Shipping and AirTransport);4 Paragraph 2 shall
    In such a case the provisionsof Article 8 (Business Profits) or Article 15 (Independent Personal Services) shallapply,5 Where any amount designated as a royalty paid to any related person exceedsan amount which would have been paid to an unrelated person, the provisions ot thisArticle shall apply only to so much of the royalty as would have been paid to anunrelated person.
Putus : 24-09-2013 — Upload : 18-12-2014
Putusan MAHKAMAH AGUNG Nomor 315 B/PK/PJK/2013
Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK vs. PT. EKAMAS FORTUNA
4837 Berkekuatan Hukum Tetap
  • For the purposes of this agreement an individual, who is amember of a diplomatic or consular mission of one of the twoStates in the other state or in a third state and who Is a nationalof the sending state, shall be deemed to be a resident of thesending state if he is submitted therein to the same obligationsin respect of taxes on income as are residents of that state;Article 11:1.
    However, such interest may also be taxed in the state in whichit arises and according to the lavs of that state, but if thebeneficial ower of the interest is a resident of the other state,the tax so charged shall not exceed 10 per cent of the grossamount of the interest,Halaman 13 dari 35 halaman. Putusan Nomor 315/B/PK/Pjk/20133.
    Notwthstanding the provision of paragraph 2, interest arising inone of the otherstares shall be taxable only in the other State ifthe beneficial owner of the interest is a resident of the otherState and if the interest is paid on a loan made for a period ofmore than 2 years or is paid in connection wth the sale oncredit of any industrial, commercial or scientific equipment,5.
    The competent authorities of the two states shall by mutualagreement settle the mode of application of paragraphs 2, 3and 4;Bahwa paragraf 3 Pernyataan Standar Akuntansi Keuangan (PSAK)Nomor 07 menyatakan:Pihakpihak yang mempunyai hubungan istimewa adalah pihakpihakyang dianggap mempunyai hubungan istimewa bila satu pihakmempunyai kemampuan untuk mengendalikan pihak lain ataumempunyai pengaruh signifikan atas pihak lain dalam mengambilkeputusan keuangan dan operasional;Transaksi antara pihakpihak
    Any information received by one of the twoStates shall be treated as secret in the same manner as informationobtained under the domestic laws of that State and shall be disclosedonly to persons or authorities (including courts and administrativebodies) involved in the assessment or collection of, the enforcementin respect of, or the determination of appeals in relation to, the taxescovered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.
Register : 27-09-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56113/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13626
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA 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.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there;Live animals 2 born and
Putus : 07-09-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1427/B/PK/PJK/2017
Tanggal 7 September 2017 — PT PERTAMINA (PERSERO), vs DIREKTUR JENDERAL PAJAK
3927 Berkekuatan Hukum Tetap
  • If at such tins Fhis Breves pat to be the casean iBeclal allocation procedures Tespecling Blank OperatingCosta vill ba adopted as may be acpreoriate,8.02 The charges provideda i EAGP In Section 6.01 shall be asneciFladSaparately :B ty for eaeh sales Conteack and acaject ta separateCash calls and dabit . notes by Plant Operater and Paid SyProducers in acesrdance with che Acounting Preceduce,Such charges and Payments, shall ba Susject!
    CallsA, * .From time to time, as necessaty, Plant Operator shall cash Call. from Producers; and Products shall pay or cause te beHalaman 36 dari 60 halaman Putusan Nomor 1427/B/PK/PJK/2017Paid o Plant Operates in G3 dollars their respectlveshares, separately determined as Provided im Section 4.01 ofthe Agreement, of Projected net cash Fequirements For eachof:(a) Plant Operating Cases; and(5) the easts ef Currently Funded Capital Projectsfor a calendar senth SF Prt thereof, as get ferth in suchCash
    Projects shall be Feconcl led a5 quickly agPracticable with such fevised estimates o: determination.Gambar V.
    En@ cash call aexetSucceeding the issuance mE the debit AcK feferred to inSection 3 below shall be reduced By =R# ameunt of suchSXcees.To the extent Practicable, Plant Operater shail Places thefunds received Pursuant t> cash calle in iaterestearningSCceunes; all interes earned Ehereaon shall be credited esPlant Cperating Coses and netice af SUCH amounts ahall Bedelivered ta the Producers,Gambar VI.
    To the extent that funds are then held inthe Badak Payment Account the Trustes shall, prompily upon receiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Podok Payment Account the amount of such invoice,Porsuant 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 funds10poyalde to
Putus : 06-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1588 B/PK/PJK/2017
Tanggal 6 September 2017 — PT. NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK
20571 Berkekuatan Hukum Tetap
  • A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes. Weighingand sampling shall be done contemporaneously;10.3 Sample Splits. From each sample lot of ConcentratesBuyer shall prepare a sample which shall be divided into at leastfive (5) sealed sample splits for purposes of copper, gold and silverassays.
    Buyer andSeller shall assay in good faith their respective sample splits andthe assay results for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold and silverassays shall be made in accordance with fire assaying methods,adjusted for slag losses and cuple absorption. The umpire, whenrequired as contemplated by paragraph 11.2, shall be soinstructed.
    designated below, an umpire shall be selected inrotation from the list designated below whose assay shall be final,provided it is not higher or lower than the original assays.
    In case the variation between theparties assays exceeds the splitting limits designated below, anumpire shall be selected in rotation from the list designated inparagraph 11.2 whose assay shall be final, provided it is not higheror lower than the onginal assays.
    8.5, the parties shall agree to theapplicable splitting limits for such additional impurities;11.4 Cost of Umpires Assay.