shall setoff the Indebtedness maka pernyataan Pemohon Bandingsekarang Termohon Peninjauan Kembali tidak ada penyerahan piutangmenjadi tidak terbukti. Di sisi yang lain dinyatakan : WHEREAS : B. Aspart of the restructuring scheme of the Issuer, LTH has assigned theIndebtedness together with all rights and priviledges of LTH as providedin the Asset Sale Agreement pursuant a deed of assignment dated 26December 2006 made between LTH and THI. C.

In furtherance thereto,the Issuer is desirous of issuing to THII, and THII is desirous ofsubscibbing in the Issuer, the Serie A Shares (as defined herein), inconsideration of which THII shall setoff the Indebtedness. D. The Issueris hereby acknowledged, based on the Articles (as definded herein), tohave issued Ordinary Shares (as defined herein).

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

Nations And The Peoples Republic OfChina, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untukmenggunakan Rule of Origin (ROO) Form E atau Surat Keterangan Asal BarangForm E, yang diatur secara rinci dalam Revised Operational Certification Procedures(Ocp) For 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 Certificateof Origin (Form E), and signed by the authorised 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 supportingdocumentary evidence submitted;Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;Multiple items declared on the same Certificate of Origin (Form E) shall

;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) coins(ob) Except with respect to CONTRACTOR 's obligation to pay the Income TaxIncluding final tax on profits after tax deduction as set forth at subsection1.2(r) of this Section IV. assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax, import and exportduties

,;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, of documentaryproof in accordance with the Indonesian fiscal laws that liability for theabove mentioned taxes has been satisfied, except that with repect to anyof such liabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of productionhereunder within sixty (60

Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall beHalaman 24 dari 42 halaman. Putusan Nomor 302/B/PK/PJK/2017applied each Year consistently.

angka5 dan 6, dan Pasal 4 huruf e UU PPN sedangkanmekanisme PPN ditanggung Pemerintah akan diberikanmelalui mekanisme lainnya atau melalui reimburse;Bahwa mekanisme reimburse ini diperkuat oleh adanyaRokan Production Sharing Contract antara PerusahaanPertambangan Minyak dan Gas Bumi Negara (PTPertamina) dan PT Caltex Pacific Indonesia tanggal 15Oktober 1992 pada Section XIII Other Provisions angka 2.Laws and Regulations, yang antara lain mengatur bahwa:2.1 The laws of the Republish of Indonesia shall

Asal CuttillerSeperti disebutkan sebelumnya, dalam License agreement dinyatakanbahwa:"In consideration of the rights granted herein, Licensee shall pay to PMProducts a royalty for each of the products which Licenseemanufactures and sells pursuant to this Agreement.

PMPSA shall at all times duringthe term of this Agreement be entitled to inspect, by its duly authorizedagents, any premises where the Products are manufactured or stored, orwhere materials to be used in their manufacture are stored, by Licenseeor any Authorized Manufacturer or for their respective accounts, and saidagents shall have free access to all parts of said premises and mayinspect and test the Products or such materials and make copies of therelated books and records of Licensee or any Authorized

Manufacturer.PMPSA shall have an unqualified right to require such changes inmaterials or methods of manufacture as may reasonably be necessary tosecure the production of Products complying in all respects with theSpecifications, dan Pasal 7 yang berbunyi: Technical Assistance AndImprovements.

PMPSA shall supply such technological assistance asPMPSA deems necessary or approriate to enable Licensee or anyAuthorized Manufacturer to manufacture and sell the Products inaccordance with the Specifications, Licensee or any AuthorizedManufacturer shall assume the cost of reasonable travel and livingexpenses associated with the provision of such assistance.

Licensee orany Authorized Manufacturer shall promptly communicate toPMPSAwithout charge any improvements relating to the Other IntellectualProperty Rights made by it or its employees, and once communicatedsuch improvements shall become the sole property of PMPSA)..

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. 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 upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subject to Note 3 to this Chapter :plastics include woven fabrics or other textile products with anlastics being visible to the naked eye; for the purpose of thistaken of any resulting change of colour; and(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, 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 greatestsurface arca in contact with the ground, no account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments.Halaman 14 dari 36 halaman.

Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, 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 greatestSurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

New Contract of Work 1994 Jo.Amendement No.1 2004, yang mengatur sebagai berikut :Before aither Party (the Assigning Party exercise its right to assign,theAssigning Party shall offer in writi9ng such assignment to the other party,such offer to be valid for a period of 45 days following the other Parthysreceipt of the offer.Terjemahan Tersumpah Pasal 8.1.3. New Contract of Work 1994 Jo.

This Agreement shall be constructed and take effect in accordancewith the relevant law for the time being applicable in theRepublik of Indonesia, provided that all disputes hereunder orconcering any of the subject matter herof shall be finallysettled under the Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by three arbitratorsappointed in accordance with the Rules all of whom shall have13internationally recognized qualifications of such appointmenttogether qualifications

This Agreement and the performancehereof shall be governed by the laws of the Republic of Indonesia. Anydispute arising hereunder that directly PT LT shall be resolved in the mannerset forth in Section 9.7. of the Joint Venture Agreement.(cetak tebal oleh Para Tergugat dengan tujuan penegasan)Terjemahan Tersumpah Pasal 6.4. Novation Agreement 2002 :6.4. Hukum Yang Berlaku dan Penyelesaian Sengketa.Perjanjian ini dan pelaksanaan atas Perjanjian ini tunduk kepada hukumNegara Republik Indonesia.

Certificate of Origin (Form E), andsigned by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages, number andkinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

be allowed subject tothe domestic laws, regulations and administrative rules of the importing Party provided eachitem must qualify separately in its own right;bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For The Rules Of Origin OfThe AseanChina Free Trade Area pada Rule 3 dinyatakan Within the meaning of Rule 2 (a), thefollowing shall be considered as wholly produced or obtained in a Party:a) Plant and plant products harvested, picked or gathered there;b) Live animals 2

keuangan MCJ, termasuk melakukanpenerimaan, penarikan dan pengeluaran dana MCU (vide Pasal3.06 Addendum Tala);Dengan diberikannya wewenang pengelolaan keuangantersebut, berdasarkan Pasal 3.03 juncto Pasal 3.04 AddendumTala, Tergugat VCCA mempunyai kewajiban hukum danbertanggung jawab untuk menetapkan Standar ProsedurOperasi (SOP) yang berlaku dalam menjalankan kegiatanoperasional MCJ, khususnya dalam pengelolaan keuangan.Adapun ketentuan Pasal 3.03 juncto Pasal 3.04 AddendumTALA (kutipan):"CCA shall

commenceon the date hereof and shall expire on the day which is the tenth(10th) anniversary ofsuch date unless this agreement shall beterminated foi whatever reason prior to such expiry date;Halaman 23 dari 71 hal.

Put.Nomor 545 PkK/Pdt/2015A.1.5.menyelesaikan segala bentuk perselisihan terkait dengan Talahanya melalui lembaga arbitrase.Kutipan Pasal 6 angka 3 Tala adalah sebagai berikut:"Notwthstanding the foregoing, neither party shall be deemedto be in default under this Agreement if a bonafide dispute wthrespect to any of the foregoing Even of defaults has beenarisen between the parties and such dispute has beensubmitted to arbitration."

option=com content &view = article & id= 210 & ltemid= 130#siac rulel), Pasal 1.1SIAC Rules tahun 2010 yang menyatakan sebagai berikut(kutipan):"Where parties have agreed to refer their disputes to the SIACfor arbitration, the parties shall be deemed to have agreed thatthe arbitration shall be conducted and administered inaccordance wth these rules.

If any of these Rules is in conflictwth a mandatory provision of the applicable law of thearbitration from which the parties cannot derogate, thatprovision shall prevail."Terjemahannya adalah sebagai berikut:"Para pihak yang telah sepakat untuk memilin penyelesaianperselisihan melalui arbitrase SIAC, harus menyetujuisebelumnya bahwa arbitrase akan dilakukan dan dicatatkansesuai aturan SIAC.

In the case where no original certificate of origin(Form D) is presented, its certified true copy shall be presented;the back to back certificate of origin issued should contain some of the sameinformation as the original certificate of origin (form D). In particular, every comumnin the back to back certificate of origin should be completed.

FOB price of theintermediate member state in box 9 should also be reflected in the Back to backcertificate of origin;For partial export shipments, the partial export value shall be shown instead of the fullvalue of the original certificate of origin (form D).

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.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.

Putusan Nomor 990/B/PK/PJK/2013the law of that State, but if the recipient is Me beneficial owner of theinterest the tax so charged shall not exceed 10 per cent of Me grossamount of the interest.Bahwa paragraf (1) mengatur negara tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakan pajak ataspenghasilan bunga tersebut.

., dengan alamat No. 16, 3rd Ind Zone, XiaBaoan District, Shenzhen, China;bahwa dalam Form E dan Bill of lading, barang dikapalkan dari Shenzhen, China;bahwa dengan demikian terdapat bukti terjadinya Third Party/Country Invoicing;bahwa importasi dengan kategori Third Party/Country Invoicing diperbolehkan, diatur dalam Revised Operational Certification Procedures (OCP) For The Rules Of Origin Of The AseanChiTrade Area, sebagai berikut : The Customs Authority of the importing Party shall accept a CertifOrigin

The third party invoice number should be indiBox 10 of the Certificate of Origin (Form E), the exporter and consignee must be located in the Parthe copy of the third party invoice shall be attached to the Certificate of Origin (Form E) when prto the Customs Authority of the importing Party yang telah disahkan dengan Peraturan Presiden RIndonesia Nomor 37 Tahun 2011 Tentang Pengesahan Second Protocol To Amend The AgreenTrade In Goods Of The Framework Agreement On Comprehensive Economic Cooperation

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. 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 upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, omamentation, buckles, tabs, eyelet stays or similar attachments(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories ot reinforcements such as anklepatches, edging, 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 greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

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. 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 be shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

jari ++ Incorporating a protective metal toecap 25,0%5574 6402.99.90 +++ Lainlain +++ Other 25,0%(a) the terms rubber and plastics include woven fabrics or other textile products with anexternal layer of rubber or plastics being visible to the naked eye; for the purpose of thisprovision, no account should be taken of any resulting change of colour; and(b) the term leather refers to the goods of headings 41.07 and 41.12 to 41.14.4, Subject to Note 3 to this Chapter :(a The material of the upper shall

be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, 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 greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments.Halaman

Subject to Note 3 to this Chapter :a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, 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 greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundredand twenty (120) days after the end of each Calendar Year, ofHalaman 11 dari 45 halaman.

,;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged toHalaman 14 dari 45 halaman.

Putusan Nomor 1587/B/PK/PJK/2016pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60) days afterreceipt of invoice therefore...

Overhead Allocation;General and Administrative cost, other than direct charges,allocable to this operation 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 be reviewedperiodically by PERTAMINA and the CONTRACTOR.Halaman 27 dari 45 halaman.

apply to this Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall;(b) Furnish all technical aid, including foreign personnel,required for the performance ofthe Work Program,payment whereof requires Foreign Exchange;Halaman 37 dari 45 halaman.

Pemerintah Belanda, menyatakan:Article 41.For the purposes of this Agreement, the term "resident of one of thetwo States" means any person who, under the law of that State, isliable to taxation therein by reason of his domicile, residence, place ofmanagement or any other criterion of a similar nature;For the purposes of this Agreement an individual, who is a member ofa diplomatic or consular mission of one of the two States in the otherState or in a third State and who is a national of the sending State,shall

be deemed to be a resident of the sending State if he issubmitted therein to the same obligations in respect of taxes onincome as are residents of that State;Article 111.Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the beneficialowner of the interest is a resident of the other State, the tax socharged shall

not exceed 10 per cent of the gross amount of theinterest.Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such interest is derived by:(i) the Government of the other State, including politicalsubdivisions and local authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government ofthe other State, including political subdivisions

Notwithstanding the provision of paragraph 2, interest arising in oneof the other Stares shall be taxable only in the other State if thebeneficial owner of the interest is a resident of the other Stateand if the interest is paid on a loan made for a period of morethan 2 years or is paid in connection with the sale on credit of anyindustrial, commercial or scientific equipment.5.

The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4.2.5.

Law and JurisdictionThe contract evidenced by this Bill of Lading shall be governed byEnglish law and any dispute thereunder shall be determined in Englandaccording to English Law to the exclusion of the jurisdiction of the courtsof any other Country. 2222 n nnn nnn n nnn nnn eneTerjemahan bebas dalam Bahasa Indonesia: Kontrak yang didasarkan pada kognosemen ini akan diatur menuruthukum Inggris dan tiap sengketa yang timbul atasnya akan diputuskan diInggris berdasarkan Hukum Inggris dan mengeluarkan

Law and JurisdictionThe contract evidenced by this Bill of Lading shall be governed byEnglish law and any dispute thereunder shall be determined in Englandaccording to English Law to the exclusion of the jurisdiction of the courtsof any other Country. 222 22 n nn nnn nnn nnn nee nenTerjemahan bebas dalam Bahasa Indonesia: "27.

Bahwa dalam dokumen perjanjian yang dijadikan dasar gugatan telahdipilin forum dan hukum yang berbeda dari hukum Indonesia, sehingga tidakdapat diadili di pengadilan Indonesia sebagaimana diatur dalam pasal 27Bill of Lading tersebut yaitu: The contract evidenced by this Bill of Ladingshall be governed by English law and any dispute thereunder shall bedetermined in England according to English law to the exclusion of thejurisdiction of the courts of any other country: (kontrak yang didasarkanHal 47

by English law and any dispute thereunder shall be determined inEngland according to English law to the exclusion of the jurisdiction of the courtsof any other country: (kontrak yang didasarkan pada konogsemen ini akandiatur menurut hukum Inggris dan tiap sengketa yang timbul atasnya akandiputuskan di Inggris berdasarkan hukum Inggris dan mengeluarkankewenangan/jurisdiksi pengadilan negara lainnya);Menimbang, bahwa oleh karena Penggugat dan Tergugat terikat dalamperjanjian pengangkutan sebagaimana

Utr.Menimbang, bahwa oleh karena dalam Pasal 27 ditentukan tentang hukumdan jurisdiksi sebagai berikut disebutkan The contract evidenced by this Bill ofLading shall be governed by English law and any dispute thereunder shall bedetermined in England according to English law to the exclusion of theJurisdiction of the courts of any other country: (kontrak yang didasarkan padakonogsemen ini akan diatur menurut hukum Inggris dan tiap sengketa yangtimbul atasnya akan diputuskan di Inggris berdasarkan hukum

At any time within theShares participation by Investor in The Company and/or the TargetSubsidiary, the Existing Shareholders at any given time shall guaranteethat total member of BOD and BOC are 3 (three) members and two ofthe members appointed by the Investor shall hold position as the (i)President Director and a Director and (ii) President Commissioner andCommissioner respectively in each of the Company and the TargetSubsidiary.Versi Bahasa Indonesia:Pasal 4Pernyataan dan Jaminan Perusahaan dan

Ayat (5) Butir (h)Cooperation Agreement, yang dikutip oleh Para Tergugat sebagai berikut:Pasal 2 Ayat (5) Butir (c) (1):Versi Bahasa Inggris:The existing Shareholders of the Company and/or the Target SubsidiaryShall cause the Company and/or the Target Subsidiary to do/perform anyactions to legalize the amendment of Constitution in accordance with theterms and conditions of this Agreement, including but not limited to submitreports and/or obtain approvals from the Minister and or BKPM Approval,and shall

Any dispute, controversy or claim arising out of, relating to, or inconnection with this Agreement, or the breach, termination or validityhereof, shall be finally settled exclusively by arbitration. The arbitrationshall be conducted in accordance with the rules of BANI in effect at thetime of the arbitration. The location of the arbitration shall be conducted inthe English language. The Arbitration decision shall be final and binding.Versi Bahasa Indonesia:b.

Lebih lanjut, SKD Nordea Bank Finland Plc,Singapore Branch (Finlandia), SKD Skandinaviska Enskilda Banken (Swedia)dan SKD Mizuho Corporate Bank (Jepang) telah Pemohon Banding serahkanpada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia diatur, bahwa:"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

;Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (Tax Treaty)antara Indonesia dan Finlandia diatur, bahwa:"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."

;Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Jepang diatur, bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatContracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein."

pinjaman seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisih kurs atas pinjaman dalam valuta asing (Sepanjang selisih kurs tersebutmerupakan penyesuaian terhadap biaya bunga) atau amortisasi premi kontrakvaluta berjangka dalam rangka lindung nilai (hedging) dana yang dipinjamdalam valuta asing;Bahwa berdasarkan penjelasan tersebut diatas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall

pembayaran biaya agency fee dan trustee feeyang dilakukan oleh Pemohon Banding berdasarkan fee letter yangmerupakan penetapan biaya atas jasa jasa yang diberikan olehTechnical Committee, Insurance Coordinator, Intercreditor Agent,Facility Agents, Security Agent, Trustee dan Account Banks yangbertindak dalam kapasitasnya yang hak dan kewajiban masingmasing penerima penghasilan diatur dalam Bagian 13 mengenaiKetentuan Agen Umum dan Rekening Bank ICTA Terjemahan, yangjuga telah menentukan bahwa "interest shall

yangmemeriksa perkara pailit mulai dari tingkat pertamasampai kepada Majelis Tingkat Kasasi dan PeninjauanKembali tidak mempertimbangkan KAHAR danOVERMACHT dimaksud, sehingga putusan mana tidakmempunyai kekuatan hukum dan atau tidak mengikatPemohon Peninjauan kembali dan mempunyai alasancukup untuk dinyatakan batal.Bahwa dalam perkara Pailit salah satu Kreditur yaitu PTPOLYCHEM INDONESIA Tbk dimana Sales Contractgeneral Terms & Condition, pada angka 11 dijelaskanbahwa : Arbitration : Any claim or dispute shall

be settled amicably betweenthe parties as far as possible, failing which the matter shall be calledfor an arbitration according to the rule of the Badan Arbitrasi NasionalIndonesia (BANI) if settlement can not be reached, the matter shall bebroght to the central Jakarta District Court, to give the finaldecision (Novum PK3 )Sehingga dengan demikian maka penyelesaian hukumnya harus melaluibadan Abitrase.Bahwa keadaan Pailit yang dialami oleh Pemohon PKtidak berlebihan apabila dikatakan sebagai akibat