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Putus : 22-08-2011 — Upload : 10-12-2012
Putusan MAHKAMAH AGUNG Nomor 1838 K/Pdt/2010
Tanggal 22 Agustus 2011 — PRAWITO TIEN VS.CONOCO PHILIPS (dahulu Gulf Resources (Ramba) Ltd,
4491398 Berkekuatan Hukum Tetap
  • If at any time Contractor's performance of thisContract is inadequate to meet Company's requirements or is otherwiseunreasonably slow, Company shall notify Contractor. If within two (2) daysafter receipt of such notice Contractor has failed to commence andcontinue expedited performace to meet Company's requirements,Company may terminate this Contract in accordance with Article 4.1.5. Anyincreased resources provided by Contractor to expedite progress shall beat Contactor's expense.
    for payment for Work already perfomed (unless this Contract isterminated for breach of Article 9.8 in which case no such payment shall bedue).
    The arbitrationproceedings shall take place in English with arbitrators fluent in English.Arbitration shall be held in Jakarta, Indonesia, unless another location asselected by mutual agreement of the Parties.
    If the change does not impact Contractor's prices orscheduled for the Work, Contractor, shall promptly perform the change.lf the change may reasonably impact such prices or schedule,Contractor shall immediately notify Company with details of the impactbefore commencing the change. Company shall then authorize orcancel the change. Upon such authorisation, Contractor shall promptlyperform the change.
    If the change does not impact Contractor's pricesor schedule for the Work, Contractor shall promptly perform the change.Hal. 107 dari 197 hal. Put. No. 1838 K/Padt/2010Cc.lf the change may reasonably impact such prices or schedule,Contractor shall immediately notify Company with details of the impactbefore commencing the change. Company shall then authorize orcancel the change. Upon such authorization, Contractor shall promptlyperform the change.
Register : 21-09-2012 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put-50155/PP/M.VIII/16/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
11418
  • yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa" sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall
    be deemed to be the placewhere the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress
Register : 21-09-2012 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put-50164/PP/M.VIII/16/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
11422
  • abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall
    be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address
Register : 17-10-2017 — Putus : 09-11-2017 — Upload : 12-03-2018
Putusan MAHKAMAH AGUNG Nomor 1953 B/PK/PJK/2017
Tanggal 9 Nopember 2017 — DIREKTUR JENDERAL PAJAK VS PT. CHEVRON PACIFIC INDONESIA;
4619 Berkekuatan Hukum Tetap
  • ;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calendar Year, of documentary proofin accordance with the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respect to any of suchliabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of production hereunderwithin sixty
    Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi Hasil Blok RokanAntara Perusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan Pemohon Banding, dinyatakan sebagai berikut:"PERTAMINA shall:(a) ....(ob) Except with respect to CONTRACTOR's obligation to pay the IncomeTax Including final tax on profits after tax deduction as set forth atsubsection 1.2(r) of this Section IV. assume and discharge otherHalaman 12 dari 48 halaman.
    ,;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesian fiscal laws thatliability for the above mentioned taxes has been satisfied, except thatwith repect to any of such liabilities which CONTRACTORS may beobliged to pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60
    Overhead AllocationGeneral and Administrative cost, other thcm direct charges,allocable to this opration should be determined by a detailedstudy, and the method determined by such study shall beapplied each Year consistenly. The method selected must beapproved by PERTAMINA, and such approval can bereviewedperiodically by PERTAMINA and theCONTRACTOR.
    Laws and Regulations, yangantara lain mengatur bahwa:2.1 The laws of the Republis of Indonesia shall apply to this Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall(6) furnish all technical aid, including foreignpersonnel, required for the performance oftheWork Program, payment whereof requires ForeignExchange;(c) furnish such other Funds for the performance ofthe Work Program that required payment inForeign Exchange, including payment to foreignthird parties who perform
Register : 20-11-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56124/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
14940
  • 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) For(a)(b)(c)(d)(e)The 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
Putus : 22-06-2016 — Upload : 30-05-2017
Putusan MAHKAMAH AGUNG Nomor 877 K/Pdt/2016
Tanggal 22 Juni 2016 — PT INDOTASIK GRAHA UTAMA VS INDRA NAVIA AS DK
11267 Berkekuatan Hukum Tetap
  • This Contract is subject to the laws of England;The provisions of the United Nations Convention of Contract for theInternational Sale of Goods (the Vienna Convention) shall not be appliedto this Contract;13.2. Any dispute arising in the execution or performance of thisContract shall be settled through amicable consultations between bothparties. In case no agreement can be reached through consultation, saidHalaman 10 dari 22 hal. Put.
    Nomor 877 K/Pdt/2016dispute shall be referred to London Court of International Arbitration forarbitration in London by three arbitrators under the Rules of said Court.The Judgment of said Court shall be final and binding on both parties.The proceedings of the Arbitration shall be carried out in the Englishlanguage",9. Kami juga mengutip terjemahan bahasa Indonesia resmi dan tersumpahdari Pasal 13 Perjanjian tersebut di atas sebagai berikut:13.1.
Putus : 07-01-2013 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 324/B/PK/PJK/2013
Tanggal 7 Januari 2013 — DIREKTUR JENDERAL PAJAK vs. PT OMNES SERVICES INDONESIA
21666 Berkekuatan Hukum Tetap
  • Persetujuan Penghindaran Pajak Berganda (P3B) antara Pemerintah RepublikIndonesia dengan Pemerintah Kerajaan Belanda menyatakan:Pasal 1:"This Agreement shall apply to persons who are residents of one or both of the twoStates" ;Pasal 1 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan Pemerintah Kerajaan Belanda dalam versi Indonesiaadalah :"Persetujuan ini berlaku terhadap orang dan badan yang menjadi penduduk salahsatu atau kedua Negara" ;Pasal 11:(1) "Interest
    arising in one of the two States and paid to a resident of the otherState may be taxed in that other State" ;(2) "However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the beneficial owner of the interest isa resident of the other State, the tax so charged shall not exceed 10 per cent ofthe gross amount of the interes" ;(4) "Notwithstanding the provision of paragraph 2, interest arising in one of the twoStates shall be taxable only
    in the other State if the beneficial owner of theinterest is a resident of the other State and if the interest is paid on a loanmade for a period of more than 2 years or is paid in connection with the saleon credit of any industrial, commercial or scientific equipment' ;(5) "The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4".Pasal 11 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan
Register : 02-07-2013 — Putus : 24-02-2014 — Upload : 29-08-2014
Putusan PENGADILAN PAJAK Nomor Put-50619/PP/M.XVIIB/19/2014
Tanggal 24 Februari 2014 — Pemohon Banding dan Terbanding
11021
  • Economic CoOperation Between TheAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtokolKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KerangkaKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed to beoriginating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligibleunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered
Putus : 22-11-2016 — Upload : 13-02-2017
Putusan MAHKAMAH AGUNG Nomor 805/B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs. DIREKTUR JENDERAL PAJAK
3319 Berkekuatan Hukum Tetap
  • Putusan Nomor 805/B/PK/PJK/2016construction and installation of facilities for suchprocessing and utilizatition shall be carried outpursuant to an approved Work Program.c.
    to adjustment asProvided in the Accounting Frocedure.: Plant Operater shallETanamit a copy of each eash S611 andidebilt note to theTrustee and Paying Agest(s) at the sane time such cash callor debit note is transmitted to Producera.eration te Plant Operater foe performance of itsShs uncer Article 3, each of ke reducers shall,fo the following previsiens of this Sectisn 4.91,E Operater, dn respect of each calendar year durings Bereentage of ali Plant Operating Costs.
    From time to time, 9as Recessary, Plaat Operator shall cashcall. from Producers; and Prducts shall pay or cause. te bepeigo oto Plant Operacce in OS dobdas=s tnheic respectiveSeparately determined as providedSash requirements for eachshares, im Section 8.01 ofthe Agreenent, of projected netoesC=) Plant Operating Coses; and(5) the costs of Currentiy Funded Capital ProjectsCheresf, as set forth im such for a calendar senth orcash calis.The cash calle For Slant OGperscing cast= and Curcrenclhybe shown
    Ene cash eall nextfhe issuance oe the debit nok@ feferred to inBy the amount of suchStccesdingSection J below shall be reducedencess.To the exten practicable, Plane Oferatecr shail places thefunds received pursuant to emsh calls in interest=earningScceunts; all interes: earned Ebe@ereon shall be credited eoPlant Cperating Costs and Retice at SUch amounts ghall tedelivered to the Producers. Gambar VI.
    shall agree with the Liquefaction Company on appropriate procedures for the payment of funds 10poayalice to the Taquefoction Company pours te Aeclinn G1, nodBiol advise the Trustee of such presedures which shill inelude o requince that dhe Liquefaction Cunpuny tarnish the Tirsiee wilh anacknowledenwont thuk each poyeenh by the Treaster Iberemuler Fullysatisfies theo linkililies of Uerlanina or the Coulractors, as the casemay be, will respect fo tiqinvoies to whieh ther payment relates Gambar VII
Register : 10-10-2013 — Putus : 13-10-2014 — Upload : 10-11-2015
Putusan PENGADILAN PAJAK Nomor Put-56093/PP/M.XVIIB/19/2014
Tanggal 13 Oktober 2014 — Pemohon Banding dan Terbanding
13628
  • akibatadanya kesalahan dalam pemberitahuan oleh eksportir,b. bahwa dinyatakan dalam surat jawaban "...the goods covered by the certificatewere manufactured in China, and all the materials such as FDY YARN used inthe goods were of Chinese origin" tanpa disertai buktibukti pendukung yangTerbanding mintakan sehingga Terbanding sangat meragukan karenapemasok tersebut bukanlah perusahaan manufaktur,c. bahwa berdasarkan Product Specific Rules (PSR) pada alternative rulesdisebutkan:"The following criteria shall
    Origin Criteria: For exports to the above mentioned countries to be eligible forpreferentia) treatment, the requirement is that either:(iv) Products which satisfy the product specific rules provided for in attachment Bof the Rules of Origin for the ACFTA shall be considered as products to whichsufficient transformation has been carried out in a Party.If the products qualify under the above criteria, the exporter must indicate inBox 8 of this form the origin criteria on the basis of which the claims
Register : 04-12-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56131/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13031
  • 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 7(a)(b)(c)(d)(e)dinyatakan 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 wth 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
Register : 20-05-2013 — Putus : 13-03-2014 — Upload : 10-11-2014
Putusan PENGADILAN PAJAK Nomor Put-51199/PP/M.VIIA/19/2014
Tanggal 13 Maret 2014 — Pemohon Banding dan Terbanding
18620
  • Hal ini sesuai dengan Anex 8 OperationalCertification Procedure for the Rules of Origin, Article 16 menyatakan sebagai berikut:"Where the ASEAN origin of the goods is not in doubt, the discovery of minor discrepancies, such astypographical error in the statements made in the Certificate of Origin (Form D) and those made inthe documents submitted to the customs authorities of the importing Member State for the purpose ofcarrying out the formalities for importing the goods shall not ipso facto invalidate
    Rule 23, Appendix 1, Attachment A, Revised Operational Certification Procedures (OCP)For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall accept a Certificate of Origin (Form E) incases where the sales invoice is issued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided that the product meets therequirements of the Rules of Origin for the ACFTA.
    The third party invoice number should beindicated in Box 10 of the Certificate of Origin (Form E), the exporter and consignee must belocated in the Parties and the copy of the third party invoice shall be attached to the Certificateof Origin (Form E) when presenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 004754 tanggal 07 Desember 2012,kedapatan pengisian kolom PIB, antara lain sebagai berikut : Kolom Uraian Nomor tanggal Keterangan15
Putus : 29-06-2012 — Upload : 21-02-2013
Putusan MAHKAMAH AGUNG Nomor 203 K/Pdt/2012
Tanggal 29 Juni 2012 —
221422 Berkekuatan Hukum Tetap
  • Hukum yang berlaku adalah Hukum Republik Indonesia (The lawsof the Republic of Indonesia shall apply to this contract) (vide PIPasal XVII.2.1) ;3.
    Ketentuan tersebut berbunyi:in all cases, the Arbitral Tribunal shall act fairly andimpartially and ensure that each party has areasonable opportunity to present its case ;3.2.2. Tindakan tidak pantas ;Hal ini diatur dalam beberapa ketentuan antara lain:1). Pasal 32 UU Nomor 4/2004 yang mewajibkan hakim(termasuk arbiter) memiliki integritas, kepribadian tidaktercela, jujur dan adil.
    UU huruf (a)UU Nomor 30/1999 serta Pasal 1 ayat (1) KonvensiNew York, juga ditegaskan di dalam Pasal 25 ayat (8)ICC Rules yang berbunyi:The award shall be deemed to be made at theplace of the arbitration and on the date statedherein ;Terjemahan:Putusan Arbitrase dianggap dibuat di tempatarbitrase dilangsungkan dan pada tanggal yangdinyatakan dalam putusan arbitrase tersebut ;Bertitik tolak dari faktafakta yang dikemukakan di atas,Putusan Arbitrase a quo dilakukan dan diambil sertadijatunkan oleh
    Ketentuan tersebut berbunyi:in all cases, the Arbitral Tribunal shall act fairly and impartially andensure that each party has a reasonable opportunity to present itscaseb.
    Ketentuantersebut berbunyi:..Save with the approval of the Arbitral Tribunal and the parties,persons not involved in the proceedings shall not be admitted ;2) Pasal 5 ayat (1) UU Nomor 4/2004 yang melarang hakim (termasukarbiter) untuk bertindak diskriminatif ;3) Pasal 15 ayat (2) ICC Rules yang menegaskan larangan bertindakpartial ;7.
Register : 04-11-2011 — Putus : 31-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43069/PP/M.VII/19/2013
Tanggal 31 Januari 2013 — Pemohon Banding dan Terbanding
12842
  • tentang Pengesahan Framework Area onComprehensive Economic Cooperation between The Association of South EastAsian Nations and The Peoples Republic of China (Persetujuan Kerangka KerjaMengenai Kerja Sama Ekonomi Menyeluruh antara Negaranegara Anggota AsosiasiBangsabangsa Asia Tenggara dan Republik Rakyat China);bahwa berdasarkan ANNEX 3 ATTACHMENT A Rule 10 OPERATIONALCERTIFICATION PROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINA FREE TRADE AREA , disebutkan : RULE 10The Certificate of Origin shall
    GACE11023S, B/L yang digunakanadalah B/L Nomor : SBJAC0001 tanggal 11 Mei 2011;bahwa dengan demikian dengan jelas diketahui bahwa Form E tertanggal 9 Mei2011 diterbitkan mendahului B/L tanggal 11 Mei 2011;bahwa yang membolehkan penerbitan Form E sebelum tanggal B/L diatur dalamRule 11 REVISED OPERATIONAL CERTIFICATION PROCEDURES (OCP) FORTHE RULES OF ORIGIN OF THE ASEANCHINA FREE TRADE AREA, sebagaiberikut : Rule 11 In principle, a Certificate of Origin (Form E) shall be issued priorto or at the
Putus : 01-12-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1396 B/PK/PJK/2016
Tanggal 1 Desember 2016 — DIREKTUR JENDERAL PAJAK vs PT. BANK MEGA TBK
4020 Berkekuatan Hukum Tetap
  • OF AMERICA (As Amended by 1996Protocol) FOR THE AVOIDANCE OF DOUBLE TAXATION ANDTHE PREVENTION OF FISCAL EVASION WITH RESPECT TOTAXES ON INCOMEArticle 12 Interest1.Interest derived from sources within one of the ContractingStates by a resident of the other Contracting State may betaxed by both Contracting States.The rate of tax imposed by one of the Contracting Stateson interest derived from sources within that ContractingState and beneficially owned by a resident of the otherContracting State shall
    not exceed 10 percent of the grossamount of such interest.Notwithstanding paragraphs 1 and 2, , interest arising inone of the two States shall be taxable only in the otherState to the extent that such interest is derived by:(i) the Government of the other State, including politicalsubdivisions and local authoritiesthereof, or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local
    authorities thereof.Paragraph 2 shall not apply if the recipient of the interest,being a resident of one of the Contracting States, has apermanent establishment or fixed base in the otherContracting State and the indebtedness giving rise to theinterest is effectively connected with such permanentestablishment or fixed base.
    Putusan Nomor 1396/B/PK/PJK/2016of Article 8 (Business Profits) or Article 15 (IndependentPersonal Services) shall apply.Where any amount designated as interest paid to anyrelated person exceeds an amount which would have beenpaid to an unrelated person, the provisions of this Articleshall apply only to so much of the interest as would havebeen paid to an unrelated person.
Register : 03-09-2015 — Putus : 18-12-2015 — Upload : 23-12-2015
Putusan PT MEDAN Nomor 307/PDT/2015/PT-MDN
Tanggal 18 Desember 2015 — MUHAMMAD HATTA LAWAN FANRIZAL DARUS, DKK
9761
  • Pacific Sumber Piranti Sejati mengenai penyelesaian sengketa yangselengkapnya dinyatakan sebagai berikut:"All disputes, differences or questions with respect to any matter arising outof or relatrng to this GSA shall be resolved amicably. Any disputes,differences or question that cannot be resolved by amicable settlement hallbe finally settled by the Indonesia National Arbitration Board (BANI) usingthe Rules for arbitration of BANI.
    The number of arbitrators shall be one (1)ang the place of arbitration shall be in Jakarta. The language to be used inthe arbitration proceeding shall be in english language".
Putus : 11-12-2019 — Upload : 20-02-2020
Putusan MAHKAMAH AGUNG Nomor 4236/B/PK/Pjk/2019
Tanggal 11 Desember 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
3513 Berkekuatan Hukum Tetap
  • Theeconstituent 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. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    Subjcct to Note 3 to this Chapter (a> The material of the upper shall be taken to be the constituent material having the greatexternal surface area, no account being taken Of accessories or reinforcements such a= arkPatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachrrients:(b> The constituent material of the outer sole shall be taken to be the material having the greatsurface area in contact with the ground, mo account being taken of accessories or reinforcemersuch as spikes
    Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatsexternal surface areca, mo account being taken of accessories or reinforcements such as amnkpatches, cdging, ornamentation, buckles, tabs, eyelet stays or similar attachments:(b) The constituent material of the outer sole shall be taken to be the material having the greatsurface area in contact with the ground, no account being taken of accessories or reinforcemersuch as
Register : 10-01-2014 — Putus : 30-04-2014 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 65 B/PK/PJK/2014
Tanggal 30 April 2014 — DIREKTUR JENDERAL PAJAK VS PT. DOWELL ANADRILL SELUMBERGER;
7052 Berkekuatan Hukum Tetap
  • shallbe deemed to be a resident of the sending State if he is submitted thereinto the same obligations in respect of taxes on income as are residents ofthat State;Article 111 Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2 However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the beneficial owner of the interestis a resident of the other State, the tax so charged shall
    not exceed 10 percent of the gross amount of the interest.3 Notwithstanding the provisions of paragraph 2, interest arising in one of thetwo States shall be taxable only in the other State to the extent that suchinterest is derived by:i the Government of the other State, including politicalsubdivisions and local authorities thereof; orii the Central Bank of the other State; oril a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local
    authorities thereof; oriv any resident of the other State with respect to debtclaims guaranteed or insured by the Government of theother State including political subdivisions and localauthorities thereof, the Central Bank of the other Stateor any financial institution owned or controlled by thatGovernment.4 Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the beneficial owner ofthe interest is a resident of the
    other State and if the interest is paid on aloan made for a period of more than 2 years or is paid in connection with thesale on credit of any industrial, commercial or scientific equipment.5 The competent authorities of the two States shall by mutual agreement settlethe mode of application of paragraphs 2, 3 and 4.Pasal 41 Untuk kepentingan Persetujuan ini, istilah "penduduk salah satuNegara" berarti setiap orang/badan yang, menurut Perundangundangan Negara tersebut dapat dikenakan pajak di Negara
Putus : 27-02-2014 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 736/B/PK/PJK/2013
Tanggal 27 Februari 2014 — DIREKTUR JENDERAL PAJAK vs. PT. INDOSAT Tbk
359211 Berkekuatan Hukum Tetap
  • For the purposes of this Agreement, the term "resident of one of the twoStates" means any person who, under the law of that State, is liable to15taxation therein by reason of his domicile, residence, place of managementor any other criterion of a similar nature;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 State orin a third State and who is a national of the sending State, shall be deemedto be a resident
    of the sending State if he is submitted therein to the sameobligations in respect of taxes on income as are residents of that State.Article 11.Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.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 not exceed10 per cent of the
    gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent that suchinterest is derived by:i. the Government of the other State, including political subdivisions andlocal authorities thereof; oril. the Central Bank of the other State; orili. a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; oriv
    . any resident of the other State with respect to debtclaims guaranteed orinsured by the Government of the other State including politicalsubdivisions and local authorities thereof, the Central Bank of the otherState or any financial institution owned or controlled by thatGovernment.Notwithstanding 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
    (Indonesia), akan tetapi, apabila Beneficial Owner daribunga tersebut adalah resident negara lainnya (Belanda), maka pajak yangdikenakan tidak akan melebihi 10% (sepuluh persen) dari jumlah brutobunga.Ayat (5)The competent authorities ofthe two States shall BV mutual agreementsettle the mode of application of paragraphs 2.Halaman 19 dari 44 halaman.
Putus : 14-06-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 907/B/PK/PJK/2017
Tanggal 14 Juni 2017 — DIREKTUR JENDERAL PAJAK vs PT. PZ CUSSONS INDONESIA
11270 Berkekuatan Hukum Tetap
  • Assistance in the monitoring of the products of PTCI toensure the maintenance of a high standard of quality forwhich purposes PTCI shall make available such samplesof its products as CIL shall form time to time require. Make available the advice of CIL's specialist departmentswhich CIL and PTCI together consider is required byPTCI in respect of its organisation including advice onmanagement structure management techniques and dataHalaman 37 dari 45 halaman.
    Make available to PTCI the advice of CIL specialistdepartments on all aspects of industrial safety;v For the purposes of enabling PTCI to manufacture theagreement products to international standards of quality andappearance CIL shall provide PTCI with such technical adviceand assistance as is necessary to enable such products to bemanufactured by PTCI.
    CIL shall whenever it is considereddesirable to do so arrange for technicians conversant with themanufacture of such products to visit PTCIs factories for thepurposes of providing technical advice and assistance andPTCI shall be free to use the benefit of such technical adviceand assistance and PTCI shall be free to use the benefit ofsuch technical advice and assistance communicated to it inthe terms of this clause at all times but shall not pass on all orany part of such technical advice and assistance
    to any thirdparty;vy CIL shall continue to make available to PTCI for the purpose ofthe manufacture of the agreement products such secretprocesses inventions and improvements now or hereafterdirectly or indirectly owned by CIL or its Subsidiary ofAssociated Companies as in CIL's opinion are necessary toenable the agreement products to be manufactured withefficiency and to international standards of quality andappearance and if any such secret processes inventions orimprovements are protected by