Ditemukan 9775 data
Terbanding/Tergugat I : Kepala Koperasi Unit Desa KUD Sri Waluyaning Tani
Terbanding/Tergugat II : Kepala Kantor Pertanahan Kabupaten Kebumen
Turut Terbanding/Penggugat II : Towiyah
Turut Terbanding/Penggugat III : Yugi Woro Ariyani
Turut Terbanding/Penggugat IV : Yoga Wahyu Sasono
Turut Terbanding/Penggugat V : Irwan Danu Cahyana
Turut Terbanding/Penggugat VI : Suparno
Turut Terbanding/Penggugat VII : Sulastri
Turut Terbanding/Penggugat VIII : Muntiani
Turut Terbanding/Penggugat IX : Achmad Sudono
167 — 109
Hal ini dapat dilinat 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 III";(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 I, 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."
169 — 78
yangmenentukan kapan kewajiban pemotongan dan pemungutan Pajak Penghasilan harusdilaksanakan adalah mana yang lebih dulu terjadi, saat pembayaran atau saat terutangnyapenghasilan.bahwa berdasarkan ketentuan yang merujuk pada hak pemajakan negara sumber sesuai"article 11 angka 2 huruf a" P3B, mengatur sebagai berikut :However, In the case of Indonesia, such interest arising in Indonesia may be taxed inIndonesia according to the laws of Indonesia, but if the beneficial owner of the interest, thetax so charged shall
In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesia according to the lawsof Indonesia, but if the recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount of the interest";(b). In the case of Thailand,such interest arising in Thailand may be taxed in Thailand but the tax so chargedshall not exceed(1) 10 percent ...etc.;(2) in other case : 25 percent .. etc.
261 — 88
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.
21 — 2
. * Kitab Madaa Hurriyatuz Zaujaini fith Thalaag Juz halaman 83 :Cus che Ys clei led ai oe aly Ges ill Shall Gpbied Ge GOULN lai DY! is!
Anh all pe (ye ld Ca Lolac gill GLEN ae aS Ase g Hl Shall yl45 Dell Ceti Oh Sak ye Aid Lely!
70 — 56
Mining yang pada saat itu Penggugatmasih merupakan pemegang saham mayoritas di PT AGB Mining/Tergugat I;Bahwa untuk memperjelas dimana letak ketidakbenaran dalil Penggugatberdasarkan Agreement tertanggal 14 Juni 2010 berikut ini kami mengutipbeberapa ketentuan pokok dari perjanjian tersebut sekedar untuk memberikangambaran kepada Majelis Hakim yang terhormat ini mengenai ketidakbenarandalil Penggugat;Bahwa Pasal 1.4 Agreement tertanggal 14 Juni 2010, menyatatakan:beseees , the Existing Shareholders shall
AGB Mining, PPM dan BKS selamamasa jabatan anggota manajemen sebelumnya, dan bahwa semua kewajiban bersyarat, bila terjadi, akan ditanggung oleh anggota manajemen terdahulu.Bahwa berdasarkan Pasal 3.8 Agreement tertanggal 14 Juni 2010, menyatakan:..., Also, prior to the consummation of the Investment contemplated in Article 2(3) hereof, the Existing Shareholders shall acknowledge and agree to be solelyresponsible for the operation, funding and all other management activities of PT.AGB Mining and
shall not claim or demandthe responsibility for any management or performance of PT.
AGB Mining/Tergugat I;Bahwa faktanya, pada Pasal 9.7 Agreement (vide Bukti T1), Penggugat secarategas telah setuju bahwa semua ketentuan yang menetapkan hak dan tanggungjawab dalam Agreement, dan semua ketentuan yang menetapkan hak dantanggung jawab pihakpihak lain terhadap Agreement, akan diatur danditafsirkan berdasarkan hukum Negara KOREA, sebagai berikut:Article 9.7This Agreement shall be construed in accordance with and be governed bythe laws of Korea ...,37.38.39.40.Terjemahan Bebas Bahasa
undangundang.Bahwa oleh karenanya, hukum Indonesia secara jelas menerima, mendukung danmenegakkan pilihan hukum secara kontraktual yang secara tegas telah ditentukanoleh para pihak seperti yang terdapat dalam Agreement;Bahwa lebih lanjut, Penggugat secara tegas setuju untuk tunduk pada yurisdiksidari Pengadilan Korea pada Pasal 9.7 Perjanjian tanggal 14 Juni 2010 tersebut.Bahwa Pasal 9.7 Perjanjian mengatur sebagai berikut:.... unless agreed otherwise among the Parties, any disputes arising from thisAgreement shall
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Hal ini berdasarkan pada poin 5.4 dari Smelter Licyang menyatakan: ".PTS shall provides MMC with written report that sets forth theof anode produced in the preceeding mont at PTSs Smelter; Berdasarkan klausal tersebut diatas, nilai pencatatan akrual setiap bulan merupakan laporanyang dikirimkan oleh Pemohon Banding kepada MMC dan berdasarkan agreement tersebumemeriksa dan melakukan konfirmasi jumlah pada akhir tahun dalam bentuk invoice.dapat dimungkinkan jika jumlah invoice yang diterbitkan oleh
Smelting dengan MMC atas Offshore Operation and TAssistance Agreement tertanggal 11 Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall be performed in Japan or elsewhere outside of the Republic of Indonesi:2.2.Offshore Business Operations Advice.
Smelting dengan NINIC section 4"MMC shall send to Pr. Smelting an invoice for any of the following incurred in the prior montsupport fee, b) expenses that are reimbursable by PT.Smelting to MMC pursuant to this agreen bahwa berdasarkan uraian klausal tersebut diatas, MMC menagih kepada PT.
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Tujuan utama darisistem peradilan pidana ini telah ditegaskan dalam SMRJJ (Beijing Rules)dalam rule 5.1bahwa:The juvenile justice system shall emphasize the well being of the juvenileand shall ensurethat any reaction to juvenile offenders shall always be in proportion to the circumtances ofboth the offender and the offence,Dari hal ini dapat disimpulkan adanya dua sasaran dibentuknya Pengadilan Anak, yaitu:(a) Memajukan kesejahteraan anak (the promotion of the well being of the juvenile), yangartinya
1584 — 1387 — Berkekuatan Hukum Tetap
ineternasional pada saat kontrak jual beli(Tahun 2010) maupun pada saat pemeriksaan arbitrase (Tahun 2012 danTahun 2013) Termohon selaku perusahaan dari negara British VirginsIslandyang tidak dan/atau belum menerapkan/mengikatkan/meratifikasiKonvensi New York 1958 sehingga patut dan layak Termohon tidak dapatdan/atau belum mendapatkan hak dan/atau perlindungan status pengakuandan pelaksanaan putusan arbitrase asing, sebagaimana ditentukan ArticleXIV Konvensi New York 1958 ditentukan;A Contracting State shall
Everseason Enterprises Lid. terbukti terdapat unsur muslihatdan/atau keadaan palsu tentang kedudukan dan negara Termohon baikdalam kontrak jual beli kapas dan pada saat proses pemeriksaan olehArbiter ICA, yakni seolaholah benar dari Hongkong (Negara Tiongkok) danyang sebenarnya (factual) Everseason Enterprises Ltd tidak pernahtercatat dan/atau terdaftar di Hongkong;Maka sesuai tertio hukum Internasional dan hukum Nasional Indonesia,yakni:Pasal XIV Konvensi New York 1958 ditentukan:A Contracting State shall
tanggal 6September 2013 (bukti P8) berikut terjemahan resmi bukti P9 sehinggaberalasan menurut hukum dan tertib hukum di Indonesia terhadap putusanyang sudah dianulir dan tidak mempunyai kekuatan hukum mengikat tidakdapat diakui dan dilaksanakan di Indonesia;Bahwa tentang kewenangan Pengadilan Nasional dalam mengadiliperkara pembatalan dan/atau pengakuan berikut pelaksanaan putusanarbitrase internasional secara expresis verbis dinyatakan pada Pasal IllKonvensi New York 1958 Each Contracting State shall
137 — 38
Barang Serupamenjadi sebesar CIF USD 52260 1620;g. bahwa penelitian pemenuhan ketentuan tarif skema ACFTAg.1 bahwa sesuai PIB, barang impor diberitahukan dengan rnenggunakan Form E nomor El34404038530839 tanggai 25 Maret 2013;g.2 bahwa berdasarkan penelitian dokumen Form E kedapatan: path box 8 mencantumkan origin criteria"WO" (Wholly Obtained);g.3 bahwa berdasarkan Rules of Origin For The ASEANCHINA Free Trade Area:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall
criteria "WO" (Wholly Obtained);Berdasarkan Rule 3 RoO ACFTA menyebutkan bahwa barang dari subheading 9506.91.0000 tidaktermasuk dalam kategori "wholly obtainea".Origin criteria dari Form E tersebut diragukan validitasnya dan perlu dilakukan retroactive check sertadigugurkan Form E tersebut, maka terhadap importasi tersebut ditetapkan berdasarkan tarif MFN;Berdasarkan Rules of Origin For The ASEANCHINA Free Trade Area : Rule 3 : Wholly ObtainedProductsWithin the meaning of Rule 2 (a), the following shall
(i) The request shall be made in writing, accompanied with a copy of the Certificate of Origin (FormE) and shall specify the reasons and any additional information suggesting that the particularsgiven on the said Certificate of Origin (Form E) may be inaccurate, unless the retroactive checkis requested on a random basis.(ii) The Customs Authority of the importing Party may suspend the granting of preferentialtreatment while awaiting the result of verification.
The clarification shall bedetailed and exhaustive in addressing the grounds of denial of preferential treatment raised by theimporting Party";4.6. bahwa oleh karena itu setiap penolakan Form E atau Form E tidak diterima, Otoritas Kepabeanan daripihak pengimpor in casu DJBC selain wajib mempertimbangkan Klarifikasi dari Otoritas Kepabeananpenerbit Form E, sebagaimana dimaksud dalam ketentuan Rule 8 huruf (f) OCP, dan juga perlumemperhatikan Rule 18 huruf (d) OCP yang menyatakan : "The preferential
215 — 103 — Berkekuatan Hukum Tetap
;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundredand twenty (120) days after the end of each Calendar Year, ofdocumentary proof in accordance with the Indonesian fiscal lawsthat liability for the above mentioned taxes has been satisfied,Halaman 11 dari 45 halaman.
Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi HasilBlok Rokan Antara Perusahaan Pertambangan Minyak dan GasBumi Negara (PERTAMINA) dan Pemohon Banding, dinyatakansebagai berikut:"PERTAMINA shall:(a)(b) Except with respect to CONTRACTOR's obligation to paythe Income Tax Including final tax on profits after taxdeduction as set forth at subsection 1.2(r) of this Section IV.assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax,import and export duties
,;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged topay directly, PERTAMINA shall reimburse it only out of itsHalaman 14 dari 45 halaman.
Overhead AllocationGeneral and Administrative cost, other thcm direct charges,allocable to this opration should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly. The method selected must be approvedby PERTAMINA, and such approval can be reviewedperiodicallyby PERTAMINA and the CONTRACTOR.
Laws and Regulations, yang antara lain mengaturbahwa:2.1 The laws of the Republis of Indonesia shall apply to this Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall(b) furnish all technical aid, including foreignpersonnel, required for the performance oftheWork Program, payment whereof requires ForeignExchange;(c) furnish such other Funds for the performance ofthe Work Program that required payment inForeign Exchange, including payment to foreignthird parties who perform
27 — 16
shall Gpbied Ge GUN alli Dy! Us) absazgall Gaudly Quay 5M asl cle Say Ul cline SI el OY cay ot Ue 3 m2 ely jl!
44 — 23 — Berkekuatan Hukum Tetap
,Ph.D. sebagai berikut:1) Bahwa di dalam huruf a article 92 Konvensi Chicago 1944,disebutkan "this convention shall be open for adherence bymembers of the united nations and states with then, and stateswhich remained neutral during the present world conflictkemudian di huruf b disebutkan adherence shall be effected bya notification addressed to the government of the United Statesof America and shall take effect as from the thirtieth day from thereceipt of the notification by the government of the
United Statesof America, which shall notify all the contracting states.
Article 24 (a)) that fuel andlubricating oils on board an aircraft of a Contracting State onarrival in the territory of another Contracting State and retainedon board on leaving the territory of that State shall be exemptfrom customs duty, inspection fees or similar national or localduties and charges.
Resolusi tersebutmengatur mengenai pembebasan pungutan atas bahan bakardan pelumas yang digunakan dalam pesawat dari negaraanggota yang melintasi yurisdiksi negara anggota lainnya;Bahwa dalam angka 2 huruf a, Council Resolution On TaxationOf Internasional Air Transport disebutkan With respect to thetaxation of income of internasional air transport enterprises andtaxation of aircraft and other moveable property, eachContracting State shall, to the fullest possible extent, grantreciprocally, kemudian
di angka 3 disebutkan With respect totaxes on the sale and use of internasional air transport: eachContracting State shall reduce to the fullest practicable extentand make plans to eliminate as soon as Its economic conditionspermit all forms of taxation on the sale or use of internasionaltransport by air, including taxes on gross receipts of operatorsand taxes levied directly on passengers or shippers;Kalimat tersebut di huruf d dan e di atas menunjukkan bahwaThe Chicago Convention on Internasional
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Shareholders affiliate Sale of finishecLtd. goods bahwa berdasarkan penelitian Majelis terhadap Sale and Purchase Agreement (bukti P16 dan P12.1 diketahui *Marubeni Corporation, Japan agrees to sell and deliver at the internationally comprice;bahwa dalam pasal 2.2 diketahui "NMC shall purchase all the raw material which are supplieoutside of Indonesia through Marubeni Corporation, Japan;bahwa dalam pasal 4.2. diketahui the price of the raw material, unless otherwise agreed betweeand Marubeni, shall
Statement of Changes in Equity diketahui Pemohon Banding memiliki akumulasi kdi awal tahun 2007 sebesar USD.(3,746,516.00), laba di tahun 2007 sebesar USD.214,050.00 dantahun 2008 sebesar USD.(632,256.00) dengan total akumulasi kerugian di tahun 2008 sebesa(4,164,722.00);bahwa dalam persidangan Pemohon Banding menyatakan pembayaran royalti dilakukan atas 5puluh empat) paten;bahwa berdasarkan penelitian Majelis terhadap License and Technical Assistance Agreement (buldan P19) pasal 3.3 diketahui "NMC shall
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The Management Fee is dueand payable on the Disbursement Date and shall be withheld from theprincipal amount of the Note upon disbursement.dimana hal tersebut dibuktikan dengan Surat Confirmation of ExecutionReference :CSG180219000258 tanggal 6 November 2018 yang diterbitkan olehCredit Suisse Bank.
Observance of the underlying Sales Contracts by the Issuer; noobligations of the note holderThe issuer shall remain liable under the sales contracts underlying the assignedSales contact Proceeds ( the Underlying Sales Contract) and shall observe,perform and fulfil all of the conditions and obligations to be observed, performedand fulfilled by it thereunder, and the Note Holder shall have no obligation orliability thereunder or by reason of or arising out of the assignments of SalesContract Proceeds
, nor shall the Note Holder be required or obligated in anymanner to observe, perform or fulfil any of the conditions or obligations of theHalaman 26 dari 80 Putusan Nomor 1/Pdt.SusRenvoi Prosedur/2019/PN Niaga Mdn jo Nomor15/Pdt.Sus.
267 — 84 — Berkekuatan Hukum Tetap
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
67 — 31 — Berkekuatan Hukum Tetap
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.
91 — 93 — Berkekuatan Hukum Tetap
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
76 — 78 — Berkekuatan Hukum Tetap
If the applicable copper price exceeds $1.15 perpayable pound of copper, a positive Price Participation of 1.5% of thetotal copper price shall apply to the benefit of the Buyer.
If theapplicable copper price is less than US $1.15 per payable pound ofcopper, no negative Price Participation shall apply;yang artinya; Apabila harga jual tembaga per pon yang harusdibayarkan lebih tinggi dari $1,15, maka akan timbul angka PriceParticipation yang akan mengurangi harga jual (akan mengurangipendapatan Pemohon Banding) dan menjadi keuntungan bagipembeli, dan sebaliknya apabila harga jual tembaga berada di bawah$1,15, maka tidak ada angka Price Participation yang timbul;e bahwa dari
If the applicable copper price exceeds $ 1.15per payable pound of copper, a positive Price Participation of 1.5%of the total copper price shall apply to the benefit of the Buyer.
Ifthe applicable copper price is less than US$ 1.15 per payablepound of copper, no negative Price Participation shall apply;yang artinya;Apabila harga jual tembaga per pon yang harus dibayarkan lebihtinggi dari $1,15, maka akan timbul angka Price Participation yangakan mengurangi harga jual (akan mengurangi pendapatanPemohon Banding) dan menjadi keuntungan bagi pembeli, danHalaman 18 dari 34 halaman.
If the applicable copper price exceeds $ 1.15 perpayable pound of copper, a positive Price Participation of 1.5%of the total copper price shall apply to the benefit of the Buyer.If the applicable copper price is less than US$ 1.15 perpayable pound of copper, no negative Price Participation shallapply;yang artinya; Apabila harga jual tembaga per pon yang harusdibayarkan lebih tinggi dari $1,15, maka akan timbul angkaPrice Participation yang akan mengurangi harga jual (akanmengurangi pendapatan Pemohon
225 — 82
The First Party and the Second Party shall agree that the governinglaw in regards to this matter shall be Japanese law unless othercircumstances arise, and also agree that the court competentjurisdiction shall be Tokyo District Court.The First Party AIM Holding Co., Ltd.Representative Director Shu HiranoThe Second Party Koji Matsumoto3916, Oyamacho, Shibuyaku, TokyoThe Third Party Watabe Matsuo1514301, Jinnan, Shibuyaku, TokyoAbovementioned articles from 1 through 11 are all confirmed andapproved.Mitomo
212 — 142
If such amicable solution is not able to beobtained in 30 (thirty) days, the dispute shall be settled in District Court ofSouth Jakarta.Terjemahan Bahasa Indonesia :ika timbul perselisihan dari Perjanjian ini, Para Pihak dengan ini sepakatuntuk menyelesaikan perselisihan tersebut secara damai. Jika penyelesaiansecara damai tidak tercapai dalam jangka waktu 30 (tiga puluh) hari,perselisinan tersebut harus diselesaikan di Pengadilan Negeri JakartaSelatan."
Pasal 3.1 Perjanjian Pinjaman Antar Perusahaan :The Borrower shall use the facility to prepaid IPO Tax due from shareholder"Terjemahan Bahasa Indonesia :"Peminjam menggunakan dana pinjaman untuk membayar pajak IPO yangdiwajibkan kepada pemegang saham.Catatan, Lender atau Pemberi Pinjaman adalah Penggugat: Borrowe atauPenerima Pinjaman adalah Tergugat.2.
Ketentuan Pasal 2.3 Perjanjian Pinjaman Antar Perusahaan kami kutipsebagai berikut :"The Loan shall be converted into USD currency by the Bank Indonesia (BI)Middle Rate on the date of Loan disbursement (dravdown).Terjemahan Bahasa Indonesia :"Utang pinjaman harus dikonversikan ke dalam mata uang USD sesuaidengan kurs pertengahan Bank Indonesia pada saat pencairan utangpinjaman (utang pinjaman)."
"e Pasal6 Perjanjian Pinjaman Antar Perusahaan :The Borrower shall repay the Loan and the Interest on the expiration date ofthis Agreement..."Terjemahan Bahasa Indonesia :Penerima Pinjaman harus membayarkan Pinjaman dan Bunga pada tanggalberakhirnya PerjanjianUntuk kemudahan referensi Majelis Hakim yang terhormat, kami menguraikanpengertian yang lebih sederhana dari ketentuanketentuan di atas sebagaiberikut :a.
Hal ini sebagaimana diatur dengan tegas dalam pasalpasal Perjanjiansebagai berikut:Pasal 3.1The Borrower shall use the facility to prepaid IPO tax due fromshareholder.(Peminjam akan menggunakan fasilitas pinjaman untuk membayarpajak penawaran perdana yang diwajibkan kepada pemegangsaham).Hal 36 dari 62 Putusan No.44/Pdt.G/2015/PN.Jkt.Sel.9.Pasal 9.1The Parties hereby agree that the term of Agreement is 12 (twelve)months, commencing effectively on January 1, 2012 until December31, 2012.