In theevent that, subsequently, any portion of CONTRACTOR's participating interestin this CONTRACT becomes subject to a Tax Treaty, all of the percentagesappearing in Section VI of this CONTRACT as applicable to the portions ofCONTRACTOR and BPMIGAS so affected by a Tax Treaty shall be revised inorder to maintain the same net income aftertax for all CONTRACTOR'sparticipating interest in this CONTRACT."

(bo) Seksi V angka 1.2 (r) Kontrak Bagi Hasil Pemohon PeninjauanKembali yang ditandatangani pada tanggal 26 Desember 1991 yangberlaku efektif pada tanggal 6 September 1998 (Bukti PK8)menyatakan bahwa:Halaman 42 dari 68 halaman Putusan Nomor 1832/B/PK/PJK/2017The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income tax including the final tax on profitsafter tax deduction imposed on it pursuant to the Indonesian Incometax Law and its implementing regulations.

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income tax including the final tax on profits aftertax deduction imposed on it pursuant to the Indonesian Income tax Lawand its implementing regulations.

This Contract shall come into effect on the Effective Date.Terjemahannya dalam Bahasa Indonesia adalah:4.1. Kontrak ini akan berlaku pada Tanggal Efektif.(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Section 1.2. angka 2.8 PSC:2.8. Effective Date means September 6, 1998, provided that this Contractshall have been approved by the Government of the Republic ofIndonesia in accordance with the provisions of the applicable law.Terjemahannya dalam Bahasa Indonesia adalah:2.8.

Periodically, PERTAMINA and CONTRACTOR shall meet to discussthe conduct of the Petroleum Operations envisaged under thisContract and will make every effort to settle amicably any problemarising therefrom.1.2. Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....

,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

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

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.

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.

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."

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

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

tarif bea masurangka ASEANAustraliaNew Zealand Free Trade Area (AANZFTA) dan dikenakan pembea masuk berlaku umum (MFN) sebesar 5%;bahwa Surat Uraian Banding Nomor SR493/BC.8/2013 tanggal 26 Juli 2013, antara lain menyatakbahwa Pemohon baru melampirkan Form AANZFTA nomor P23977 tanggal 03 Agustus 2012 pmengajukan permohonan pengembalian bea masuk melalui surat nomor 24/CJIAT/IX/12 taiSeptember 2012.berdasarkan Rule 13 OCP AANZFTA, The following time limits for the presentation of the CertOrigin shall

be observed; The Certificate of Origin shall be valid for a period of 12 month fromof issue and must be summitted to the Customs Authority of the importing party within that perioaPenolakan permohonan pengembalian bea masuk terhadap barang asal Australia dengaiAANZFTA yang diberitahukan dalam PIB 000514 tanggal 05 Juni 2012 sudah sesuai dengan pperundangundangan yang berlaku.bahwa surat Nomor SR587/BC.8/2013 tanggal 21 Oktober 2013, antara lain menyatakan : bahwa yang menjadi dasar hukum atas ketentuan

adalah berlak(MFN = Mostfavourednation), sementara Tarif yang ditetapkan dalam Peraturan Menteri KNomor 166/PMK. 011/2011 tentang Penetapan Tarif Bea Masuk Atas Barang Impor DalamAseanAustraliaNew Zealand Free Trade Area (AANZFTA) adalah Tarif Prefensi yangdengan bersyarat.bahwa syaratsyarat pemberlakuan tarif dalam skema AseanAustraliaNew Zealand Free Tr(AANZFTA), ditetapkan sebagai berikut :a)b)1)Cc)Rule 12 OCP AANZFTA yang menyatakan : For the purpose of claiming preferenitreatment, the importer shall

Penjual setuju untuk menjual, mengalihkan, menyampaikandan menetapkan dan pembeli setuju untuk membeli seluruh hak,kepemilikan dan interest Penjual pada, dan berdasarkanperjanjianperjanjian Sumatra B dengan syarat dan ketentuanyang dicantumkan dalam perjanjian ini...Perjanjian Pengalihan 1968 dalam Pasal V.B.1 menyatakan secarajelas ketentuan para penjual untuk mempertahankan interest, sebagaiberikut:Buyer shall pay to seller within sixty days following the end ofeach calendar quarter from the proceeds

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 harus: ...

Persentase pembagiansebagaimana disetujui dan dinyatakan dalam KBH Blok B adalah sebagaiberikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall beentitled to take and received 65.9091% and CONTRACTOR shallbe entitled to take and receive 34.0909.8462%;Article 6.2.3(a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's export sales contracts of LNG and LPG, 20.4545%for PERTAMINA

Putusan Nomor 303/B/PK/PJK/2017The 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

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)(b) Except with respect to CONTRACTOR's obligation to pay the IncomeTax Including final tax on profits after tax deduction as set forth atsubsection 1.2(r) of this Section IV. assume and discharge otherIndonesian taxes of CONTRACTOR including value added tax,transfer tax, import and export duties

,;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesian fiscal laws thatliability for the above mentioned taxes has been satisfied, except thatwith repect to any of such liabilities which CONTRACTORS may beobliged to pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60

Overhead AllocationGeneral and Administrative cost, other them direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly. The method selected must be approved byPERTAMINA, and such approval can he reviewed periodically byPERTAMINA and the CONTRACTOR."

The laws Of the Republis of Indonesia shall applyto this Contract, dan?Section IV Rights and Obligations ofthe Parties:CONTRACTOR shall(o) furnish all technical aid, including foreignpersonnel, required for the performance oftheHalaman 35 dari 43 halaman.

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.

(C) The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact ea the ieconstituent 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 tw this Chapter (a> The material of the upper shall be taken to be the constitucr saterial ng the greatestexternal surface area, no count being taken of acccssori such as ankle Patches, edging, ornamentation, buckles, tabs, eyelet stays or (b> The constituent material of the outer sole shall be taken to he ma jal & the greatestsurface arca in contact with the ground, mo account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments

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, cdging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestSurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Putusan Nomor 805/B/PK/PJK/2016construction and installation of facilities for suchprocessing and utilizatition shall be carried outpursuant to an approved Work Program.c.

to adjustment asProvided in the Accounting Frocedure.: Plant Operater shallETanamit a copy of each eash S611 andidebilt note to theTrustee and Paying Agest(s) at the sane time such cash callor debit note is transmitted to Producera.eration te Plant Operater foe performance of itsShs uncer Article 3, each of ke reducers shall,fo the following previsiens of this Sectisn 4.91,E Operater, dn respect of each calendar year durings Bereentage of ali Plant Operating Costs.

From time to time, 9as Recessary, Plaat Operator shall cashcall. from Producers; and Prducts shall pay or cause. te bepeigo oto Plant Operacce in OS dobdas=s tnheic respectiveSeparately determined as providedSash requirements for eachshares, im Section 8.01 ofthe Agreenent, of projected netoesC=) Plant Operating Coses; and(5) the costs of Currentiy Funded Capital ProjectsCheresf, as set forth im such for a calendar senth orcash calis.The cash calle For Slant OGperscing cast= and Curcrenclhybe shown

Ene cash eall nextfhe issuance oe the debit nok@ feferred to inBy the amount of suchStccesdingSection J below shall be reducedencess.To the exten practicable, Plane Oferatecr shail places thefunds received pursuant to emsh calls in interest=earningScceunts; all interes: earned Ebe@ereon shall be credited eoPlant Cperating Costs and Retice at SUch amounts ghall tedelivered to the Producers. Gambar VI.

shall agree with the Liquefaction Company on appropriate procedures for the payment of funds 10poayalice to the Taquefoction Company pours te Aeclinn G1, nodBiol advise the Trustee of such presedures which shill inelude o requince that dhe Liquefaction Cunpuny tarnish the Tirsiee wilh anacknowledenwont thuk each poyeenh by the Treaster Iberemuler Fullysatisfies theo linkililies of Uerlanina or the Coulractors, as the casemay be, will respect fo tiqinvoies to whieh ther payment relates Gambar VII

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 ser8vice 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

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

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

For the purposes of claiming preferential tariff treatment, theimporter shall submit to the customs authority of the importingMember State at the time of import, a declaration, a Certificateof Origin (Form D) including supporting documents (i.e.invoices and, when required, the through Bill of Lading issuedin the territory of the exporting Member State) and otherdocuments as required in accordance with the laws andregulations of the importing Member State;2.

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.

Berdasarkan Rule 18 OCP ATIGA sebagaiberikut:Halaman 7 dari 68 halaman Putusan Nomor 276/B/PK/PJK/2017The importing Member State may request the issuing authority ofthe exporting Member State to conduct a retroactive check atrandom and/or when it has reasonable doubt as to the authenticityof the document or as to the accuracy of the information regardingthe true origin of the goods in question or of certain parts thereof.Upon such request, the issuing authority of the exporting MemberState shall

conduct a retroactive check on a producer/exporter'scost 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

of the exporting Member State theresult of determination whether or not the good is originatingshall be completed within one hundred and eighty (180) days.While awaiting the results 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 dalamHalaman 8 dari 68 halaman Putusan Nomor 276/B/PK/PJK/20176)Form D.

Relevant Government authorities in the importing Member State shall accept Certificates ofOrigin (Form D) in cases where the sales invoice is issued either by a company located in athird country or by an ASEAN exporter for the account of the said company, provided that thegoods meet the requirements of Chapter 3 of this Agreement;2.

The exporter shall indicate third country invoicing and such information as name andcountry of the company issuing the invoice in the Certificate of Origin (Form D);bahwa berdasarkan Pasal 2 ayat (1) huruf a Persetujuan Perdagangan Barang Asean (ASEAN Trade inGoods Agreement) dinyatakan ASEAN adalah Perhimpunan Bangsabangsa Asia Tenggara yangterdiri dari Brunei Darussalam, Kerajaan Kamboja, Republik Indonesia, Laos, Malaysia, UniMyanmar, Republik Filipina, Republik Singapura, Kerajaan Thailand dan

Tergugatoleh Tergugat melalui Lembaga Arbitrase Singapura yaitu The SingaporeInternational Arbitration Center (SIAC) adalah article 14.1 Perjanjian SewaMenyewa (Lease Agreement) tanggal 30 April 2003, sebagaimana dikutip yaituAny dispute between the parties arising out of this agreement or any of the relatedagreement which cannot first be settled by the President Directors of the LESSORand the LESSEE within ninety (90) days of either party requesting in writing ameeting to settle the relevant dispute, shall

The arbitrationpanel shall consist of three (3) arbitrators, one (1) chosen by thecomplainant, one (1) chosen by the respondent and a chairman chosen bythe arbitrators named by the complainant and the respondent.2 The Parties expressly agree that:a the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decision issued byHal 17 dari 80 halaman Putusan Perk.

No. 915/Pdty.G/2014/PN.Dps.18218the arbitrators no later than twelve (12) months after the date ofcommencement of the arbitration proceedings (being the date of service ofthe complaint by the party initiating the arbitration), unless the arbitrationpanel finds good cause to permit an extension of the time for completion.b the arbitrators shall only reach their decision by applying strict rules oflaw to the facts and shall not purport to resolve any dispute ex aequo etbono.c the arbitration shall

be conducted in the English language;d any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall dispute or question the decision of thearbitration tribunal before any judicial authority in the Republic ofIndonesia or elsewhere.e each Party shall bear the expenses, such as traveling, meals and lodgingexpenses, which It incurs in connection with the arbitration.

The fees andexpenses of the arbitrating entity and other related expenses shall beborne by the losing Party unless otherwise determined by the arbitratingentity.Pending the submission to arbitration and thereafter until the arbitration tribunalissues its decision, each Party shall, except in the event of expiration, termination orfailure by any of the other Parties to obey or comply with a specific order or decisionof the arbitration tribunal, continue to perform all of its obligations under thisAgreement