Hal ini dapat dilihat padaPasal 1 mengenai Definitions (Definisi), halaman 31, paragraph ke2Perjanjian Kredit Sindikasi No. 159 (vide Bukti P1) yang berbunyisebagai berikut:"Scheduled Completion Date: means the date that Project Completionis required to occur pursuant to this Agreement, which date shall benot later than the 31st (thirty first) day of December 1996 (onethousand nine hundred and ninety six), unless the Majority Lendersotherwise agree in writing.Dengan terjemahan dalam Bahasa Indonesia

Raya BekasiKm. 28, Medan Satria Village, Bekasi, West Java, hereinafter referredto as "Defendant Ill";(Defendant , Defendant Il and Defendant Ill shall be hereinafterreferred to as "Defendants");he substance of the case and arguments in this present civil case areas follows:1. Whereas on 19th December 1994 Defendant , for the time being havingthe name PT.

This is in line with the stipulation of Article 613of the Criminal Code of Civil, which states as follows:"Credits transfer on the name and other intangible materials, shall beconducted by way of an authentic deed or in private, by which rightsover the materials are transferred to other persons.Such transfer for the debtors shall not cause any harm, but otherwiseafter such transfer is notified to him, or in writing approved andacknowledged."

Transferring of each credits with a transmittal letter, shall be conductedby submitting of the letter; transferring of each receivable with anappointment letter, shall be conducted by submitting the letter andsupported by an endorsement. "7. Whereas therefore the entire payment obligations of Defendant toHSBC, PT. Bank Dharmala, and PT. Bank Niaga are obliged to befulfilled by Defendant to Plaintiff based on the credit assignmentagreement (cessie) as mentioned above (see Exhibit P1 to P5).8.

Construction planning business shall provide planning servicesupply which consists of a series of activities or parts from thoseHalaman 19, Putusan No. 385/Pdt/2016/PT SMG16.17.activities through the preparation of contract document ofconstruction works." Construction implementation service shall provide implementationservice in construction works or parts of those activities starts frompreparation of a field through final submission of the constructionwork."

Putusan Nomor 776/B/PK/PJK/2012Paragraph 365: "Payments made by the buyer for the right to distribute or resellthe imported goods shall not be added to the price actually paid or payable forthe imported goods if such payments are not a condition of the sale for export tothe country of importation of the imported goods";Terjemahan : "Pembayaran yang dilakukan pembeli atas hak untukmendistribusikan atau menjual kembali barang impor tidak ditambahkan padaharga yang sebenarnya dibayar atau terhutang

Oleh karena itu, royalti tidak perlu ditambahkan pada hargayang sebenarnya dibayar atau seharusnya dibayar sebagaimana yangdimaksud pada Article 8.1 (c) ";Commentary on the GATT Customs Valuation Code, Paragraph 365 :"Payments made by the buyer for the right to distribute or resell the importedgoods shall not be added to the price actually paid or payable for the importedgoods if such payments are not a condition of the sale for export to the countryof importation of the imported goods ";Terjemahan

However, the charges for the right to reproducethe imported goods in the country of importation shall not be added tothe price actually paid or payable for the imported goods in determiningthe customs value;Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payablefor the imported goods if such payments are not a condition of the salefor export to the country of importation of the imported goods;Adapun terjemahannya

Sherman, Heinrich Glashoff, ICC PublishingKluwerTaxation Publishers, 1988; "Commentary") (terlampir sebagai BuktiPemohon 9) yang dikutip oleh Majelis Pengadilan Pajak berbunyi sebagaiberikut:ee) Distribution rightsThe Notes (N 87) also slate dial thatPayments made by lite buyer for the right to distribute or resell liemportcd goods shall not be added to the price aciually paid or payable forthe imported goods if such payments are nol a condition of the sale forexport to lie country of importation

pembayaranpembayaran royalti kepada Pemberi lisensi X;Ketentuan terkait dari perundangundangan di Kanada, dalam hal ini,bagian 48 dari Undangundang Bea Cukai, sebagaimana dikutip dibawahini, dan sangat mengikuti Pasal 8 (1) (c) dari Customs Valuation Code:"48(1) Subject to subsection (6), the value for duty of goods sold is thetransaction value of the goods if the goods are sold for export to Canadaand the price paid or payable for the goods can be determined...(4) The transaction value of goods shall

In the case of any such requirement,CONTRACTOR shall pay the required amount when due, andPERTAMINA shall use best efforts to cause theGoverment to reimbuse CONTRACTOR for such paymentpursuant to Decision No. 766, within three Months of suchpayments.

Value added tax on goods and services obtained withinIndonesia shall be deferred during the preproduction period,and all value added taz incurred by Contractor (eithercurrently due or deferred under Decision No. 766) shall bereimbursed by the Government pursuant to Decree No. 49and Decision No. 766.

No. 74 B/PK/PJK/200440mencantumkan peraturanperaturan yang menjadi dasarpenundaan Pajak Pertambahan Nilai, sebagai berikut:..Value added tax on goods and services obtained withinIndonesia shall be deferred during the preproduction period,and all value added tax incurred by Contractor (eithercurrently due or deferred under Decision No. 766) shall bereimbursed by the Goverment pursuant to Decree No. 49 andDecision No. 766.

ICTA, menginformasikan pihak lainnya apabila telah terjadi ciderajanji oleh salah satu pihak, memberikan instruksi, mengambil tindakan, dan jugamenentukan kebijakan apabila diperlukan;Bahwa lebih lanjut, Surat Keterangan Domisili (SKD) Nordea Bank AB (publ)telah Pemohon Banding sampaikan pada 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

thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein";Pasal 11 ayat (1)"Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State";Pasal 11 ayat (2)"However, such interest may also be taxed in the Contracting State in which itarises, and according to the laws of that State, but if the recipient is thebeneficial owner of the interest the tax so charged shall

The competent authorities of the ContractingStates shall by mutual agreement settle the mode of application of thislimitation";Pasal 11 ayat (5)"The term "interest" as used in this Article means income from debtclaims ofevery kind, whether or not secured by mortgage, and whether or not carrying aright to participate in the debtor's profits, and in particular, income fromgovernment securities and income from bonds or debentures, includingpremiums and prizes attaching to such securities, bonds or debentures

sebagainya; Selisin kurs atas pinjaman dalam valuta asing (sepanjang selisin kurstersebut merupakan penyesuaian terhadap biaya bunga) atau amortisasipremi kontrak valuta berjangka dalam rangka lindung nilai (hedging) danayang dipinjam dalam 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:Halaman 10 dari 42 halaman Putusan Nomor 1876/B/PK/PJK/2017"interest shall

Pemohon Banding berdasarkan fee /etter yangmerupakan penetapan biaya atas jasajasa yang diberikan olehHalaman 15 dari 42 halaman Putusan Nomor 1876/B/PK/PJK/2017Technical 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

The conclusion/decree of BANI shall be final and become binding toBOTH PARTIES.(terjemahan bebas:7. Perjanjian ini dibuat dan tunduk pada hukum yang berlaku di RepublikIndonesia.2. Para Pihak setuju untuk menyelesaikan perselisihan yang timbul dariperjanjian ini dengan dengan itikad baik secara musyawarah.3.

BOTH PARTIES (catatan dari TERGUGAT Il: BOTH PARTIESadalah PENGGUGAT dan TERGUGAT dengan TERGUGATll) shall in the first instance attempt to resolve any and alldisputes, controversies, and conflicts which may arisingbetween them in connection with this Agreement amicably bymutual and good faith consultation, conciliation, andcooperation2.

Said arbitration shall take place inJAKARTA. Any Party may commence arbitration by the givingof written notice of commencement of arbitration to the otherParty. Arbitration shall be conducted in English by a panel of 3(Three) arbitrators appointed in accordance with the Rules.Awards rendered in any arbitration hereunder shall be final andPutusan Perdata Gugatan Nomor 40/Pdt.G/2015/PN.Srg.

BOTH PARTIES (catatan dari TERGUGAT I: BOTHPARTIES adalah PENGGUGAT dan TERGUGAT denganTERGUGAT Il) shall in the first instance attempt to resolveany and all disputes, controversies, and conflicts which mayarising between them in connection with this Agreementamicably by mutual and good faith consultation, conciliation,and cooperation.2.

For that purpose, an arbitration clause thatforms part of a contract shall be treated as an agreementindependent of the other terms of the contract. A decision by thearbitral tribunal that the contract is null and void shall not entail ipsojure the invalidity of the arbitration clause.Putusan Perdata Gugatan Nomor 40/Pdt.G/2015/PN.Srg.

berikut:"Without limitation to the rights of the Principal under clause 2.2, theDistributor further acknowledges that the Principal or a PhilipsAssociated Company (or another distributor appointed by thePrincipal or a Philips Associated Company) may sell any of theProducts directly to customers in the Territory in the followingcircumstances:(bo) Selected Customers of the Principal or a Philips AssociatedCompany or of another distributor which are specificallymentioned in Annex A (which Principal shall

The Distributor shall refrain from activelyselling or assisting in selling the Products to the SelectedCustomers mentioned in Annex A."

No. 2353 K/Pdt/201014.15:Disebutkan dengan tegas dalam Pasal 6.1 Distribution AgreementNo. 031/Leg/C/II/05 (Vide Bukti T 3)"(a) The Distributor shall use its best efforts to generate maximumexposure and high profile publicity of the Products in theTerritory to achieve awareness of the Products within theTerritory, subject always to full compliance with the instructionsand directions of the Principal for any publicity campaignundertaken by the Distributor.(6) = The Distributor shall at all times diligently

Bahwa hal tersebut diatur dalam poin6 yaitu) : DCA Bali shall sell the villas via thecompany sales office property gallery and be paid asales commission of 5% of the gross sale price of eachvilla sold from the project.Bahwa dalam terjemahan bebas yaitu) sebagai berikutDCA Bali akan menjual villa melalui galeri penjualanPut.kantor perusahaan properti dan dibayar komisi penjualansebesar 5% dari harga jual kotor masing masing villadijual dari proyek.3.

Undergone Any Operation There Other Than Unloadingand Reloading or any Other Operation to Preserve Them in Good Condition, bahwa pelaksanaan ketentuan di atas dalam Appendix 1, Attachment A,Revised Operational Certification Procedure (OCP) for The Rules of origin ofthe ASEANChina Free Trade Area (ROO), Rule 21, sebagai berikut: ForThe Purpose of Implementing Rule 8(c) of the Rules of Origin for the ACFTA,Where Transportation is Effected Trough the Territory of One or MoreNonACFTA Parties, the Following Shall

Undergone Any OperationThere Other Than Unloading and Reloading or any Other Operation to PreserveThem in Good Condition.bahwa pelaksanaan ketentuan di atas dalam Appendix 1, Attachment A, RevisedOperational Certification Procedure (OCP) for The Rules of origin of theASEANChina Free Trade Area (ROO), Rule 21, sebagai berikut: For The Purposeof Implementing Rule 8(c) of the Rules of Origin for the ACFTA, WhereTransportation is Effected Trough the Territory of One or More NonACFTA Parties,the Following Shall

(vide buktiP12);Kelalaian tersebut adalah jelasjelas merupakan pelanggaran atas kewajiban hukum TergugatI/ CCA berdasarkan Pasal 4.02 TALA yang menaytakan sebagi berikut (kutipan):Within 120 (one hundred twenty) days after the close of each Fiscal Year, the Club shall submit to Owner,an Annual Profit and Loss Statement and Balance Sheet of the Club certified to be true and correct by theClubs Genral Manager, and which shall have been audited by such form of independent public acountats ofrecognized

Adapun ketentuan Pasal 3.03 junctoPasal 3.04 Addendum TALA menyebutkan sebagai berikut:Pasal 3.03 Addendum TALA (kutipan):CCA shall have the responsibility and authority to determine operating policies and procedures,standards of operation, membership programs, standards of services and maintenance, pricing andother policies and procedures, and to perform any act on behalf of Owner necessary or desirable forthe operation and maintenance of the Club Project;Terjemahan resmi adalah sebagai berikut:

commence on the date hereof and shall expire onthe day which is the tenth (1(f) anniversary of such date unless this agreement shall be terminated forwhatever reason prior to such expiry date;2 Upon the expiry of earlier termination of this agreement, the sub license shall cease to be entitled toany benefits under this Agreement including without limitation the sub licence granted hereunder to use theTrade name and the right to the Asociated Club PrivilegesTerjemahan resmi adalah sebagai berikut

Saidsixty (60) days period shall be extended by the number of days the defaulting party isprevented from curing the default due to unavoidable delays, defined as any suffered bythe defaulting party due to labor disputes, unavoidable accidents, injunctions by thirdparties, civil disturbances, riots, fire and other casualties, acts of goods and otherconditions beyond the control of the defaulting party.

Notwithstanding the foregoing, it isspecifically agreed that unavoidable delays shall not apply the payment of money..."

perusahaan yangberdomisili (Tax Resident) di Amerika Serikat;bahwa berdasarkan Tax Treaty (P3B) antara Indonesia dengan Amerika Serikat,Pasal 13 ayat (1, 2 dan 3), menyebutkan :Royalties derived from sources within one of the Contracting States by a resident ofthe other Contracting State may be taxed by both Contracting States;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

aircraft orcontainers the income from which is exempt from tax by the other Contracting Stateunder Article 9bahwa berdasarkan ketentuan P3B tersebut di atas, pembayaran royalty kepadaperusahaan Warner Brothers Consumer Product Inc., yang berdomisili (TaxResident) di Amerika Serikat terutang PPh Pasal 26 dengan tarif 10%;bahwa berdasarkan Tax Treaty antara Indonesia dengan Singapore, Pasal 5 ayat (2)huruf i dan Pasal 7 ayat (1) menyatakan:Pasal 5 ayat (2) huruf iThe term "permanent establishment" shall

include especially:(i) the furnishing of services, including consultancy services, by an enterprisethrough an employee or other person (other than an agent of an independent statuswithin the meaning of paragraph 7) where the activities continue within a ContractingState for a period or periods aggregating more than 90 days within a twelve monthperiod;Pasal 7 ayat (1)The profits of an enterprise of a Contracting State shall be taxable only in that Stateunless the enterprise carries on business in

project or activitiescontinue for a period of more than 183 days;(b) the furnishing of services, including consultancy services, by an enterprisethrough employees or other personnel engaged by the enterprise for such purpose,but only where activities of that nature continue (for the same or connected project)within the Contracting State for a period or periods aggregating more than 91 dayswithin any continuous period of twelve months;Pasal 7 ayat (1)The profits of an enterprise of a Contracting State shall

Republic OfSingapore For The Avoidance Of Double Taxation And The Prevention OfFiscal Evasion With Respect To Taxes On IncomeArticle 12 paragraph (1)Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Article 12 paragraph (2)However, such royalties may be taxed in the Contracting State in whichthey arise, and according to the law of the State, but if the recipient is thebeneficial owner of the royalties, the tax so charged shall

equipment, or forinformation concerning industrial, commercial or scientific experience.Article 12 paragraph (8)Where, owing to a special relationship betwen the payer and the beneficialowner or between both of them and some other person, the amount of theroyalties paid, having regard to the use, right or information for which theyare paid, exceeds the amount which would have been agreed upon by thepayer and the beneficial owner in the absence of such relationship, theprovisions of this article shall

Inthat case, the excess part of the payments shall remain taxable accordingto the laws of each Contracting State, due regard being had to the otherprovisions of this Agreement..

Dalil syar'i dalam Kitab Madaa Hurriyatuz Zaujaini fith Thalaaq Juz halaman 83, yang kemudian diambil alih sebagai pendapat majelis hakimsebagai berikut:Lgad bis ea aly Gamo Stl Shall qo peut Gam Gall ali aly!

Sebab segalaperselisihan yang timbul dari Conference & Event Agreement NoContract WRIGA 100318 tertanggal 1 Oktober 2017 (selanjutnyadisebut SURAT PERJANJIAN) di selesaikan melalui Arbitrase dan dalamhal ini yang berwenang adalah Badan Arbitrase Nasional Indonesiacabang Bandung sebagaimana Pasal 20 ayat 2 Surat Perjanjian yangmenyatakan:Arbitration of disputes arising out of or in connection with thisagreement shall be resolved in the jurisdiction in which the hotel islocated under the rules of Arbitration

of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotel islocated.yang pada intinya perjanjian menyatakan Segala perselisihan yangtimbul dari perjanjian ini diselesaikan melalui arbitrase sertamenggunakan hukum di daerah hukumnya meliputi hotel berlokasi.Bahwa dalam pasal tersebut jelas berlaku yang mana telahditandatangani langsung baik oleh Penggugat maupun Tergugat ,jikalaupun Pasal 20 ayat 2

Bahwa Majelis Hakim PN Bandung secara nyata telah melampauikewenangan untuk memeriksa dan memutus perkara aquo.Sebagaimana disebutkan dalam Pasal 20 ayat (2) PerjanjianConference and Event Agreement No Contract: WRIGA 100318tertanggal 1 Oktober 2017, menyebutkan:Arbitration of disputes arising out of or in connection with thisagreement shall be resolved in the jurisdiction in which the hotellocated under the Rules of Arbitration of the arbitration shall beconducted in English and this agreement wil

be resolved in the jurisdiction ini which the hotel islocated under the rules of arbitration of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotelis located.Bahwa apabila Pembanding/ semula Penggugat Rekonpensimengajukan Gugatan Wanprestasi yang merupakan Gugatanperselisihan yang timbul akibat dari pelaksanaan suatu perjanjian,maka seharusnya dilakukan secara terpisah dengan perkara ini dantidak

be resolved in the jurisdiction in which the hotel islocated under the rules of Arbitration of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotel islocated.yang pada intinya perjanjian menyatakan Segala perselisihan yangtimbul dari perjanjian ini diselesaikan melalui ARBITRASE sertamenggunakan hukum di daerah hukumnya meliputi hotel berlokasi ;Bahwa dalam pasal tersebut jelas berlaku yang mana

Bahwa di dalam Pasal 12.2 huruf (a) Notes Agreement,diatur mengenai forum penyelesaian permasalahan dalam hal terjadisengketa dan/atau permasalahan sehubungan dengan perjanjian,yaitu arbitrase, sebagaimana dikutip sbb:any and all disputes, controversies or conflicts arising from or inrelation to this Agreement, including disputes on its validity,conclusion, binding effect, breach, amendment, expiration andtermination (collectively, Disputes), shall, as far as possible, besettled amicably by the Parties

If any such Dispute is not settledamicably within 30 (thirty) days from the date any Party informs theother Party that any dispute has arisen, the Parties agree that suchDispute shall be referred to and finally resolved by arbitration inSingapore in accordance with the Arbitration Rules of the SingaporeInternational Arbitration Centre (SIAC), which rules are deemed tobe incorporated by reference in this Clause 0;Yang telah diterjemahkan ke dalam Bahasa Indonesia olehFatchrozak, Penerjemah Bersumpah

The tribunal shall consist of one arbitrator tobe appointed by the Chairman of the SIAC and the language of thearbitration shall be English;Yang telah diterjemahkan ke dalam Bahasa Indonesia olehFatchurozak, Penerjemah Bersumpah di Jakarta pada 7September 2020, yaitu:Para Pihak setuju bahwa salah satu Pihak dapat memilih untukmengajukan guna mendapatkan putusan untuk melaksanakan hakPenanjian ini, termasuk penyelesaian setiap perselisihan yangtimbul sehubungan dengan Peranjian ini, termasuk pertantaantentang

Ketentuan tersebut jelas tertulis diatur dalam angka 8 SuratKuasa Memberikan Suara, yaituThis Power of Attorney shall have full force and effect as of thedate of its execution and shall continue in full force and effectuntil the later of, (i) full satisfaction of the Principalsobligations under the Notes Agreement; and (ii) the Principalscessation as a shareholder in the Company";Halaman 26 dari 43 Putusan Perdata Gugatan Nomor 473/Pdt.G/2020/PN JKT.SELYang telah diterjemahkan ke dalam Bahasa Indonesia

Undergone Any Operation There Other Than Unloadingand Reloading or any Other Operation to Preserve Them in Good Condition, bahwa pelaksanaan ketentuan di atas dalam Appendix 1, Attachment A,Revised Operational Certification Procedure (OCP) for The Rules of origin ofthe ASEANChina Free Trade Area (ROO), Rule 21, sebagai berikut: ForThe Purpose of Implementing Rule 8(c) of the Rules of Origin for the ACFTA,Where Transportation is Effected Trough the Territory of One or MoreNonACFTA Parties, the Following Shall

Undergone Any OperationThere Other Than Unloading and Reloading or any Other Operation to PreserveThem in Good Condition.bahwa pelaksanaan ketentuan di atas dalam Appendix 1, Attachment A, RevisedOperational Certification Procedure (OCP) for The Rules of origin of theASEANChina Free Trade Area (ROO), Rule 21, sebagai berikut: For The Purposeof Implementing Rule 8(c) of the Rules of Origin for the ACFTA, WhereTransportation is Effected Trough the Territory of One or More NonACFTA Parties,the Following Shall

Dan Pasal 28 D ayat (1) Setiap orang berhak ataspengakuan, jaminan, perlindungan, dan kepastian hukum yangadil serta perlakuan yang sama dihadapan hukum;UU No. 12 Tahun 2005 tentang Pengesahan InternationalConvenant on Civil and Political Right (ICCPR) Pasal 10 ayat (3)dan Pasal 26 yang berbunyi:Pasal 10 ayat (3), The penintentiary system shall comprisetreatment of prisioners the essential aim of which shall be theirreformation and social rehabilitation.

In this respect, the law shall prohibitany discrimination and guarantee to allpersons equal andeffective protection against discrimination on any ground such asrace, colour, sex, language, religion, political or other opinion,national or social origin, property, birth or other status;The United Nations Standard Minimum Rules for Treatment ofPrisioners (The Nelson Mandela Rule,) . Rule of GeneralApplication, Pasal 2 berbunyi:Rule 2. 1. The present rules shall be applied impartially.

The religious beliefs andmoral precepts of prisoners shall be respected. 2. In order for theprinciple of nondiscrimination to beput into practice, prisonadministrations shall take account of the individual needs ofprisoners, in particular the most vulnerable categories in prisonsettings. Measures to protect and promote the rights of prisonersHalaman 18 dari 88 halaman, Putusan Nomor 136/G/2020/PTUNJKTwith special needs are required and shall not be regarded asdiscriminatory;c.

Pasal 28 D ayat1: Setiap orang berhak atas pengakuan, jaminan, perlindungan dankepastian hukum yang adil serta perlakuan yang sama dihadapan hukum.UndangUndang Nomor 12 Tahun 2005 tentang Pengesahan InternationalConvenant Civil and Political Right (ICCPR) Pasal 10 ayat 3 dan Pasal 26.Pasal 10 ayat 3: The penintentiary sytem shall comprise treatment ofprisoners the essential aim of which shall be their reformation and socialrehabilitation.

Rule 2.1 The present rule shall be applied impartially.Their shall be no discrimination on the ground of race, colour, sex, language,political or orther opinion, national or social origin, property, birth, or anyother status.

In consideration of the technical and other assistance givenby YAMAHA to YMMI hereunder YMMI shall pay to YAMAHAthe royalty as specified below for the term of this Agreementand even after the expiration there of in case YAMAHAgrants YMMI the right to sell Guitars and Drums in promotionto total amount of Guitars and Drums that YMMI sold to itsbuyers including YAMAHA 2.0% (include tax) of the net salesof Guitars and Drums;2.

Term of Agreement;Article24This Agreement shall continue in full force for five (5) years from 1April, 2004. Thereafter, it shall be automatically extended for oneyear each, unless either party shall give to the other party awritten notice of its intention to terminate this Agreement within atleast three (3) monthprior to the expiration of the term of thisAgreement;e.

Pemohon Banding tidak setuju dengan pendapat Peneliti yangmenyatakan bahwa alasan Pemohon Banding tidak tepat dan tidak relevankarena seharusnya yang relevan untuk dilihat adalah ketentuan yangmerujuk pada hak pemajakan Negara cumber sesuai "article 11 angka 2huruf a P3B yaitu sebagai berikut :However, In the case of Indonesia, such interest arising in Indonesia maybe taxed in Indonesia according to the laws of Indonesia, but if the recipientis the beneficial owner of the interest, the tax so charged shall

(Terbanding)berpendapat bahwa alasan Termohon Peninjauan Kembali(Pemohon Banding) tersebut tidak tepat dan tidak relevan karenaseharusnya yang relevan untuk dilihat adalah ketentuan yangmerujuk pada hak pemajakan Negara sumber sesuai "article 11angka 2 huruf a" P3B yaitu sebagai berikut:"However, In the case of Indonesia, such interest arising inIndonesia may be taxed in Indonesia according to the laws ofIndonesia, but if the recipient is the beneficial owner of the interest,the tax so charged shall

Bahwa sesuai dengan Pasal 11 ayat 2 huruf a P3B Indonesia Thailand yang menyatakan bahwa "However, In the case ofIndonesia, such interest arising in Indonesia may be taxed inIndonesia according to the laws of Indonesia, but if theHalaman 15 dari 26 halaman Putusan Nomor 1218/B/PK/PJK/2017recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount ofthe interest, hal ini dapat dijelaskan bahwa dalam hal diIndonesia, bunga yang berasal dari Indonesia

Bahwa dengan demikian argumentasi Termohon PeninjauanKembali (semula Pemohon Banding) sebagaimana tersebut diatas tidak tepat dan tidak relevan karena seharusnya yangrelevan untuk dilihat adalah ketentuan yang merujuk pada hakpemajakan Negara sumber yaitu sebagai berikut:"However,(a) In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesiaaccording to the laws of Indonesia, but if the recipient is thebeneficial owner of the interest, the tax so charged shall notexceed

Interest Rate" means LIBOR#5% on 12 months deposit as at the due dateof the Advance;("Tingkat Bunga" berarti LIBOR+5% atas setoran 12 bulan pada saat jatuhtempo Pinjaman);Butir 4.1.Interest shall notionally accrue on the outstanding principal from time to timeat the Interest Rate, provided that Interest shall not become due nor payableunless and until specifically demanded in writing by the Lender;(Bunga dibayangkan terakumulasi atas pokok pinjaman yang belum dibayarden' waktu ke waktu pada Tingkat

Tanggal jatuh tempo (Due Date) itu sendiridiatur dalam Butir 4.2 Perjanjian Pinjaman yang berbunyi:The Lender shall, from time to time, determine the due date for repayment ofeach Advance and the Borrower shall repay the Advance accordingly;Halaman 2 dari 27 halaman.

Pts.No.6224/Pdt.G/2013/PA.Bwi.SALINANes3M cle Gad DU oly HM aba 1 ALM y Ger Vly quill railAG) 5 gels alll (jllaallUNS IAL YI cg ST LAST gh CULS Yi gol a g paalls Aalaall Atay 5) Aeiall aie J shall Jif dallas da 5 5!CHS IV) Saell Saxo (8 Aalbaal) Atay i SB guSVlg Gace Adaill plac!

~ Gala 5 Ugh Sg 8 5GU gh Cll G>UaIL Aad 2 Aa jlJ shall Jah Aallne das jl) Cuils 13) Advi y Ligne US IS AIS jell ada wad ee Ge yg piialls cated gely al Quill os Ailoall diaill aie 2(a) memberikan mut'ah yang layak kepada bekas istrinya, baik berupauang atau benda, kecuali bekas istri tersebut qobladdukhul.(6) memberikan nafkah, maskan dan kiswah kepada bekas istri selamadalam iddah, kecuali bekas istri telah dijatuhi talak bain atau nusyuzdan dalam keadaan tidak hamil.

Pasal 158 huruf (6) Kompilasi Hukum Islam yang redaksinyasebagai berikut:AGNI Leg yl glbaall e 5 5) cle Analy Anibal y guuodll y cpoliill y AiLall aadJ shall aes Aalbaal!