The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the otherHalaman 8 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016Contracting State through a permanent establishment situated therein. Ifthe enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other State but only so much of them as isdirectly or indirectly attributable to that permanent establishment.2.

Where an enterprise of a Contracting State carries on business in theother Contracting State through a permanent establishment situatedtherein, there shall in each Contracting State be attributed to thatpermanent establishment the profits which it might be expected to make ifit were a distinct and separate enterprise engaged in the same or similaractivities under the same or similar conditions and dealing whollyindependently with the enterprise of which it is a permanentestablishment.3.

Insofar as it has been customary in a Contracting State, according to itslaw, to determine the p, of its to be attributed to a permanentestablishment on the basis of an apportionment of the total pi of it of theenterprise to its various parts, nothing in paragraph 2 of this Article shallpreclude that Contracting State from determining the profits to be taxedby such an apportionment as may be customary; the method ofapportionment adopted shall, however, be such that the result shall be inaccordance

No profits shall be attributed to a permanent establishment by reason ofthe mere purchase by '.hat permanent establishment of goods ormerchandise for the enterprise.6. For the purposes of the preceding paragraphs, the profits to be attributedto the permanent establishment shall be determined by the same methodyear by year unless there is good and sufficient reason to the contrary.7.

Where profits include items which are dealt with separately in otherArticles of this Agreement, thrn the provisions of those Articles shall notbe affected by the provisions of this Article.dalam terjemahan bebas yaitu:Halaman 9 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016. Laba suatu perusahaan dari Negara pihak hanya akan dikenakan pajakdi Negara itu kecuali jika perusahaan itu menjaiankan usaha di Negarapihak lainnya melalui suatu bentuk usaha tetap.

Bahwa Article 16 Agreement on TradeRelated Aspects of IntellectualProperty Rights (TRIPS Agreement) menegaskan:The owner of a registered trademark shall have the exclusive right toprevent all third parties not having the owners consent from using in thecourse of trade identical or similar signs for goods or services which areidentical or similar to those in respect of which the trademark is registeredwhere such use would result in a likelihood of confusion.

The rights described above shall not prejudice anyexisting prior rights, nor shall they affect the possibility of Members makingrights available on the basis Of US@; nnne nnn nne nnn nnnne nnnatauPemilik dari merek dagang yang terdaftar mempunyai hak eksklusif untukmencegah pihak ketiga yang tidak memperoleh izinnya untuk menggunakanmerek dagang tersebut untuk usaha yang sejenis atau menggunakanlambang yang mirip untuk barang atau jasa yang sejenis atau mirip denganbarang atau jasa untuk mana suatu

In cases when a Certificate of Origin (Form D) is rejected bythe customs authority of the importing Member State, thesubject Certificate of Origin (Form D) shall be markedaccordingly in Box 4 and the original Certificate of Origin (FormD) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days. The issuing authority shallbe duly notified of the grounds for the denial of tariff preference;3.

statement based on the current cost and prices, within a sixmonth timeframe, specified at the date of exportation subject to thefollowing conditions:(a) The request for retroactive check shall be accompanied withthe Certificate of Origin (Form D) concerned and shall specifythe reasons and any additional information suggesting that theparticulars given on the said Certificate of Origin (Form D) maybe inaccurate, unless the retroactive check is requested on arandom basis;(b) The issuing authority receiving

of the retroactive check, paragraph(c) shall be applied Retroactive checks sebagaimanadisebutkan di atas dilakukan tidak terbatas pada keraguanreceiving authority atas origin criteria yang tercantum dalamForm D.

company, provided that the goods meet therequirements of Chapter 3 of this Agreement;2) The exporter shall indicate "third country invoicing" and suchinformation as name and country of the company issuing theinvoice in the Certificate of Origin (Form D);b.

Bahwa berdasarkan Overleaf Note Number 10 Annex 7,Operational Certification Procedure For The Rules Of Originmenyatakan sebagai berikut: Third Country Invoicing: In cases where invoices are issued bya third country, "the Third Country Invoicing" box should beticked () and such information as name and country of thecompany issuing the invoice shall be indicated in box 7;3.

Ltd (the "Charterers") ofeach and every obligation of the Charterers of whatsoever nature underor in connection with the above referenced charterpatty (the"Charterparty") and should any breach thereof occur, we herebyundertake to indemnify you immediately upon demand without deductionfor all losses, expenses and liabilities of whatsoever nature that you maysuffer or incur by reason of that breach;Our liability under this guarantee shall be as primary obligor and in noway conditional upon your first

proceeding against the Charterers.Further, our obligation hereunder is unlimited and shall not be affected byany insolvency (including without limitation, winding up, administration,receivership or administrative receivership), amalgamation,reconstruction, change of name, ownership, control or status of, or anyHalaman 3 dari 25 hal.

Nomor 1005 K/Pdt/2016legal limitation relating to, by or of the Charterers or any other person,and we shall not be discharged or released from our obligationshereunder by any arrangement or agreement made between you and theCharterers or a receiver, administrative receiver, administrator, liquidator,or similar officer of the Charterers, or by renegotiation, substitution,alteration, amendment or variation (however fundamental) of theobligations imposed upon the Charterers under or in connection with

proceeding against the Charterers.Further, our obligation hereunder is unlimited and shall not be affectedby any insolvency (including without limitation, winding up,administration, receivership or administrative receivership),amalgamation, reconstruction, change of name, ownership, control orHalaman 13 dari 25 hal.

Nomor 1005 K/Pdt/2016status of, or any legal limitation relating to, by or of the Charterers or anyother person, and we shall not be discharged or released from ourobligations hereunder by any arrangement or agreement made betweenyou and the Charterers or a receiver, administrative receiver,administrator, liquidator, or similar officer of the Charterers, or byrenegotiation, substitution, alteration, amendment or variation (howeverfundamental) of the obligations imposed upon the Charterers under or

(two hundred thirty five million rupiahs)mentioned above shall be paid no laterthan 6 (six) months from the date of signingthis agreement or rather on the date of May13" 2019.The 2"!

Party shall within 14 (fourteen)calendar days from the date of signing thisagreement to leave the House No. 15 andBoarding House No. 20 and restore thestate of the House No. 15 and BoardingHouse No. 20 as before without taking anyfurnitureand / or goods WITHOUT theknowledge and permission of the 1*Partyexcept for the 2" Party personal belonging.And all the rent that still ongoing on theBoarding House and House No. 15 remainscontinue until the end of the lease periodand the total proceeds of the rent

of thehouse/boarding house become the rights ofthe 1* Party.If the 2" Party wishes to stay in the one ofthe room of the Boarding House No. 20therefore the 2" Party shall pay rental feeIDR. 1,000,000.

(one million rupiah) permonth which shall be paid in the beginningof each month during 2" Party stays at theBoarding House No. 20.

No one shall besubjected to arbitrary arrest or detention.

No one shall be deprived of his libertyexcept on such grounds and in accordance with such procedure as areestablished by law.(2) Anyone who is arrested shall be informed, at the time of arrest, of the reasonsfor his arrest and shall be promptly informed of any charges against him.(3) Anyone arrested or detained on a criminal charge shall be brought prompilybefore a judge or other officer authorized by law to exercise judicial power andshall be entitled to trial within a reasonable time or to release

It shall not be thegeneral rule that persons awaiting trial shall be detained in custody, but releasemay be subject to guarantees to appear for trial, at any other stage of thejudicial proceedings, and, should occasion arise, for execution of thejudgement.(4) Anyone who is deprived of hisliberty by arrest or detention shall be entitled totake proceedings before a court, in order that that court may decide withoutdelay on the lawfulness of his detention and order his release if the detention isnot

lawful.(5) Anyone who has been the victim of unlawful arrest or detention shall have anenforceable right to compensation.Jika diperhatikan secara seksama, substansi yang terkandung dalam pasal9 ICCPR di atas sesungguhnya identik dengan substansi yang terkandung dalampasal 77 KUHAP.

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

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

29 Maret 2008, Bagian 11 :"This contract shall be governed by and construed in accordance withEnglish Law and any dispute arising out of or in connection with this contractshall be referred to arbitration in London.."

Bahwa salah satu klausula dalam Letter of Undertaking tertanggal 17 Juni2008 menyatakan bahwa perjanjian yang dimaksud tunduk pada hukumNegara Inggris, sesuai dengan yang dinyatakan sebagai berikut:"This letter shall be governed and construed in accordance with EnglishLaw';4.

Salah satu klausula Letter of Undertaking (LoU) tertanggal 17 Juni2008 menyatakan bahwa perjanjian yang dimaksud tunduk padahukum Negara Inggris, sesuai dengan yang dinyatakan sebagaiberikut;This letter shall be governed and construed in accordance withEnglish Law. (Vide Bukti T.IV1 dan T.IV2);Yang apabila diterjemahkan ke dalam Bahasa Indonesia memilikimakna sebagai berikut:Surat ini akan diatur dan ditafsirkan sesuai dengan hukum Inggrisc.

secara resmitersumpah dalam bahasa Indonesia, telah dinyatakan bahwaThis contract Shall ...........:6:0000 and any dispute arising outof or in connection with this contract shall be referred toarbitration in London ............++ , yang mempunyai maknabahwa Perjanjian ini ..............

Pasal XI dari SBBC menyatakan sebagaiberikut:This Agreement shall be construed and the relations betweenthe parties determined in accordance with the laws of EnglandHal 55 dari 73 hal. Put. Nomor 1150 K/PDT/20153.7.and any dispute arising out of this agreement shall be referred toarbitration in London.

mangalihkanseluruh hak berdasarkan Kontrak Bagi Hasil Blok B kepada Pemohon Banding namunpada kenyataannya Asamera dan Benedum tetap memiliki kepentingan ekonomis atasKontrak Bagi Hasil blok B dengan cara memiliki hak secara kontraktual untukmenerima bagian atas hasil yang didapat dari produksi di masa yang akan datang;Bahwa perjanjian pengalihan 1968 secara tegas menyatakan bahwa Penjual tetapmemiliki suatu kepentingan Pasal V.B.1 dari Perjanjian Pengalihan 1968 berbunyisebagai berikut :Buyer shall

CONTRACTOR shall comply with therequirements of the law in particular with respect to filing of returns, assessment of taxand keeping and showing of books and records;yang terjemahan Bahasa Indonesianya adalah sebagai berikut:Hal. 17 dari 72 hal. Put. No. 585/B/PK/PJK/201 1KONTRAKTOR harus: ...

Ketentuan KBH Blok B yangdisepakati oleh Pemerintah Indonesia dan Pemohon Peninjauan Kembalimenetapkan pembagian antara pemerintah dan Pemohon PeninjauanKembali sebagai berikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitledto take and received 65.9091% and CONTRACTOR shall be entitledto take and receive 34.0909%;Article 6. 2.3 (a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's

Section 5.2(s)dari KBH Blok B menyatakan sebagai berikut:Contractor shall:(s) pay to the Government of The Republic of Indonesia the IncomeTax including final tax on profits after tax deduction imposed on itpursuant to the Indonesian Income Tax Law and its implementingRegulations.

CONTRACTOR shall comply with the requirements ofthe law in particular with respect to filing of returns, assessment of taxand keeping and showing ofbooks and records;Yang terjemahan Bahasa Indonesianya adalah sebagai berikut:KONTRAKTOR hatus: ...

Inno event shall failures of performance of the SELLER'S suppliers, shippers, brokers orcommercial agents shall constitute FORCE MAJEURE unless such failure is the result of aFORCE MAJEURE event affecting the supplier, shipper, broker or commercial agent asdefined in the relevant agreement. Further, in no event shall the SELLER'S economichardship constitute FORCE MAJEURE.

Such arbitration shall be conducted in theINDONESIAN language.

Any arbitration award shall be final and bindingupon both parties.Terjemahan terhadap pasal tersebut adalah sebagai berikut:Sengketa/perbedaan yang ada diantara para pihak yang timbul karenakelalaian atau berhubungan dengan perjanjian ini, atau sebagai akibatdari perbedaan penafsiran makna, efek atau kinerja daripada itu, yangtidak dapat diselesaikan dengan kesepakatan bersama, akandiselesaikanmelaluiArbitrase di BADAN ARBITRASE NASIONALINDONESIA (BANI) JAKARTA. INDONESIA.

In no event shall failures ofperformance of the SELLER'S suppliers, shippers, brokers or commercial agentsshall constitute FORCE MAJEURE unless such failure is the result of a FORCEMAJEURE event affecting the supplier, shipper, broker or commercial agent asdefined in the relevant agreement. Further, in no event shall the SELLER'Seconomic hardship constitute FORCE MAJEURE..

41/Pdt.G/2012/PN .Jkt.Pstof performance of the SELLERS suppliers, shippers, brokers orcommercial agents shall constitute FORCE MAJEURE unless such failureis the result of a FORCE MAJEURE event affecting the supplier, shipper,broker or commercial agent as defined in the relevant agreement Futher,in no event shall the SELLERS economic hardship constitute FORCEMAJEURE.Bahwa, dari Wikipedia bahasa Indonesia, ensiklopedia bebasmenyebutkan:Keadaan kahar (bahasa Perancis: force majeure yang berarti"kekuatan

Theconstituent material of the outer sole for purposes ofclassification shall be taken to be the material having thegreatest surface area in contact with the ground In determiningthe constituent material of the outer sole, no account shouldbe taken of attached accessories or reinforcements suchspikes, bars, nails, protectors or similar attachments whichpartly cover the sole (see Note 4 (b) to this chapter)5.

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 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, 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

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

Cemtex Renaissance) and shall be repaid with currentshipments until 30 April 2012 (the L/C documents is enclosed to thisagreement).b.

ESEIA400097811 (Shipment MV.JIA HE SHAN) and shall be repaid with current shipments until 30 April2012 (the L/C documents is enclosed to this agreement).c. Untuk Perjanjian Pinjaman Dana No. 3, TERGUGAT berkewajibanmembayar pinjaman sebesar US$ 1,300,000.00 (satu juta tiga ratus ribuDolar Amerika Serikat) ditambah bunga sebesar 6% (enam persen) pertahun.

) ditambah bunga 6% (enam persen) per tahun, jumlahpeminjaman tersebut akan dikurangi dari L/C DEBITUR yang belumdibayarkan kepada KREDITUR dan akan dibayar kembali padapengiriman sampai dengan tanggal 30 April 2012 (Dokumen L/Ctercantum di lampiran).Article 1 Loan Agreement No.3:BORROWER to pay USD 1,300.000,00 (one million three hundredthousand US Dollars) and the interest of 6% (six percent) per annum, theloan amount will be deducted from payment under BORROWER'Soutstanding L/C to LENDER and shall

The demand is written and posted by mail or email, within 15days after the demand is made and received, BORROWER shall repay in fullthe entire outstanding loan balance, otherwise it considered as a default.Bahwa disebabkan hutang TERGUGAT telah jatun tempo, maka kuasahukum PENGGUGAT melalui surat nomor Ref.: 127/KDS/FKDD/L/X/13tertanggal 31 Oktober 2013 perihal Demand Letter telah memintaTERGUGAT untuk segera melakukan pengembalian atas sisa pinjaman danaberikut bunga serta denda keterlambatannya

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 amountof the interest.3.

Notwthstanding 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 political subdivisions andlocal authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authorities thereof;or(iv) any resident of the other

Notwthstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident of the other State and if the interest is paid onaloan made for a period of more than 2 years or is paid in connection wththe sale on credit of any industnal, 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.Bahwa Pemohon Peninjauan Kembali (Ssemula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp.19.395.600.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi dengan pihakotoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V. adalah bukanBeneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes) *;Dalam buku berjudul "Beneficial Ownership of Royalties in Bilateral TaxTreaties" yang ditulis oleh

,dengan alamat 20 Bendemeer Road Hex. 0201 Cyberhub, Singapore;bahwa dalam Form E dan Bill of lading, barang dikapalkan dari Xingang, China;bahwa dengan demikian terdapat bukti terjadinya Third Party/Country Invoicing;bahwa importasi dengan kategori Third Party/Country Invoicing diperbolehkan, diaturdalam Rule 23 Revised Operational Certification Procedures (OCP) For The RulesOf Origin Of The AseanChina Free Trade Area, sebagai berikut : The CustomsAuthority of the importing Party shall accept a

The third party invoicenumber should be indicated in Box 10 of the Certificate of Origin (Form E), theexporter and consignee must be located in the Parties and the copy of the third partyinvoice shall be attached to the Certificate of Origin (Form E) when presenting to theCustoms Authority of the importing Party yang telah disahkan dengan PeraturanPresiden Republik Indonesia Nomor 37 Tahun 2011 Tentang Pengesahan SecondProtocol To Amend The Agreement On Trade In Goods Of The FrameworkAgreement On

Hal ini juga sejalan dengan Pasal 25 ayat (3) ICC Rulesyang berbunyi:"The award shall be deemed to be made at the place of the arbitration andon the date stated herein."Terjemahan:"Putusan arbitrase dianggap dibuat di tempat arbitrase dilangsungkan danpada tanggal yang dinyatakan dalam putusan arbitrase tersebut."

No. 904 K/Pdt.Sus/2009"Except as provided in this Section, arbitration shall beconducted in Jakarta, in accordance wth the rules ofArbitration of the International Chamber of Commerce."

Pengertian subordinat adalah adabeberapa kewenangankewenangan Pertamina yangmempunyai otoritas penuh di dalam menetapkankontrak kerjasama."2.4.2.9 Bahwa Pasal XVIL2.2 EOR Contract mengatur sebagaiberikut:"No term or provision of this contract, including theagreement of the parties to submit to arbitrationhereunder, shall prevent or limit the government of theRepublic of Indonesia from exercising its inalienablerights."

Bahwa Pasal 25 ayat (8) peraturan arbitraseInternational Chamber of Commerce berbunyisebagai berikut:"The award shall be deemed to be made at the placeof the arbitration and on the date stated herein."Terjemahan:"Putusan arbitrase wajib dianggap dibuat di tempatarbitrase dilaksanakan dan pada tanggal yangdinyatakan dalam putusan arbitrase tersebut."Ketentuan Pasal 25 ayat (3) peraturan arbitraseInternational Chamber of Commerce ini menegaskanHal. 57 dari 93 hal. Put.

Ketentuan tersebut berbunyi:"This Convention shall apply to the recognition andenforcement of arbitral awards made in the territory of aState other than the State where the recognition andenforcement of such awards are sought, and arising outof differences between persons, whether physical orlegal. It shall also apply to arbitral awards not consideredas domestic awards in the State where their recognitionand enforcement are sought."

FTA butir 2e: "Dari sisi waktu penerbitan,dalam OCP sebelumnya Form E hanya bisa diterbitkan pada saat eksporatau segera setelahnya (at the time of exportation or soon thereafter),sementara dalam OCP yang baru diatur bahwa form E dapat diterbitkansebelum atau sampai dengan pengapalan (prior to or at the time ofshipment) atau tidak melebihi 3 (tiga hari) setelah pengapalan (no laterthan three days from the date of shipment)e Dalam Revised OCP Rule 11: "In principle, a Certificate of Origin (FormE) shall

In Exceptionalcases where the Certificate of Origin (Form E) has not been issued by thetime of Shipment or no later than three (3) days from the date ofShipment, at the request of the exporter, the Certificate of Origin (FormE) shall he issued retroactively in accordance with the domestic laws,regulations and administrative rules of the exporting Party within twelve(12) month from the date of shipment, in which case it is necessary toindicate "ISSUED RETROACTIVELY" in Box 13.

07 Juni 2013 menyatakan :bahwa berdasarkan penelitian terhadap dokumen yang dilampirkan,pengenaan BM yang berlaku umum atas importasi yang dilakukan PemohonBanding karena berdasarkan penelitian terhadap Form E E133106108720021tanggal 29 Januari 2013 kedapatan Origin Criteria WO tidak memenuhikaidah sebagaimana disebutkan dalam Rule 3 of The RoO for The ACFTA.bahwa berdasarkan Annex 3 Rules of OriginRule 2, Origin Criteria disebutkan:For The purpose of this agreement, products imported by a party shall

bedeemed to be originating and eligible for preferential concessions if Theyconform to The origin requirements under any one of The following:a) Products which are wholly obtained or produced as set out and defined in Rule 3; orb) Products not wholly produced or obtained provided that The said products are eligebleunder Rule 4, Rule 5 or Rule 6;Rule 3, Wholly Obtained Products:Within The meaning of Rule 2 (a), The following shall be considered aswholly produced of obtained in a party:a) Plant!

Bahwa hal tersebut pada poin 5 dipertegas dengan ketentuan Pasal4.3.1 TAC BabatKukui yang berbunyi:"PERTAMINA shall have and be responsible for the management of the operation contemplated hereunder, however PERTAMINA shall assistand consult with CONTRACTOR with a view to the fact thatCONTRACTOR is responsible for the Work Program, (Bukti TT 1 Terjemahan:"PERTAMINA bertanggungjawab atas manajemen operasi, namunPERTAMINA akan mendukung dan berkonsultasi kepadaKONTRAKTOR dengan memperhatikan bahwa

Bahwa lebih lanjut berdasarkan Pasal 4.2.6 TAC Babat Kukui yang berbunyi :"CONTRACTOR shall have the right to sell, assign, transfer, conveyor otherwise dispose of any part of its rights and interests under thisContract to parties other than Affiliated Companies with the priorwritten consent of PERT AMINA and the Government of the Republicof Indonesia, which consent shall not be unreasonably withheld;"(Bukti TT 1 1 0) ......Terjemahan:"KONTRAKTOR dapat mengalihkan, menyerahkan, danmemindahtangankan

Bahwa lebih lanjut berdasarkan Pasal 4.2.6 TAC Babat Kukui yang berbunyi:"CONTRACTOR shall have the right to sell, assign, transfer, conveyor otherwise dispose of any part of its rights and interests underthis Contract to parties other than Affiliated Companies with theprior written consent of PERT AMINA and the Government of theRepublic of Indonesia, which consent shall not be unreasonablywithheldf (Bukti TT 1 1 0)Terjemahan: "KONTRAKTOR dapat = mengalihkan, menyerahkan, danmemindahtangankan sebagian

Dan selanjutnya Pasal 4.2.7 TAC Babat Kukui yang berbunyi :"CONTRACTOR shall have the right to sell, assign, transfer,convey or otherwise dispose of all its rights and interests underthis Contract to Indonesian parties other than AffiliatedCompanies with the prior written consent of PERTAMINA and theGovernment of the Republic of Indonesia, which consent shall notbeunreasonably withheld "(Bukti TT 111 )Terjemahan:"KONTRAKTOR dapat mengalihkan, menyerahkan, dan Hal 66 dari 123 hal P, it.

Bahwa berdasarkan ketentuan Pasal 4.2.5 TAC Babat Kukuiyangberbunyi:"CONTRACTOR shall have the right to sell, assign, transfer, conveyor otherwise dispose of all or any part of its rights and interestsunder this Contract to any Affiliated Company without the priorwritten consent of PERTAMINA, provided that PERTAMINA shall benotified in writing of the same beforehand and further provided thatany assignee whom such rights and interests are assigned to under any clause of this Contract shall not hold

be denominated and paid in euro and shall be exclusive ofvat and all other taxes. in the event that vat and/or any other taxshall be due in respect of such fees, such taxes shall be added tothe invoice therefore at the applicable rate, tetapi dari dokumenyang diberikan pada saat keberatan masih belum ada kejelasanmengenai pihak yang menanggung pajak;d.

Putusan Nomor 966/B/PK/PJK/2017Fis7.3.7.4,7DPPh yang menjadi dalil alasan bandingnya dengan perincianmasingmasing objek PPh sehingga tidak dapat diketahuikebenaran adanya pajakpajak yang dibayar untuk masingmasing objek pajak.Bahwa berdasarkan buktibukti berupa Service Agreementdinyatakan all fees (annual fee, it fees and the fees foradditional services) shall be denominated and paid in euro andshall be exclusive of vat and all other taxes. in the event that vatand/ or any other tax shall be due

in respect of such fees, suchtaxes shall be added to the invoice therefore at the applicablerate,Bahwa akan tetapi dari dokumen yang diberikan pada saatkeberatan masih belum ada kejelasan berdasarkan buktimengenai pihak yang menanggung pajak;Bahwa berdasarkan ketentuan dalam perjanjian ini, jumlahkomisi yang dibayarkan adalah bersih dari PPN dan pajaklainnya, dan jika komisi yang dibayarkan tersebut terutangpajak, maka jumlah tersebut harus ditambahkan ke dalaminvoice sesual dengan tarif pajak yang