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Urut Berdasarkan
 
Putus : 14-12-2016 — Upload : 14-02-2017
Putusan MAHKAMAH AGUNG Nomor 1804/B/PK/PJK/2016
Tanggal 14 Desember 2016 — DIREKTUR JENDERAL PAJAK VS PT. HALLIBURTON DRILLING SYSTEMS INDONESIA
38122 Berkekuatan Hukum Tetap
  • Atastagihan tersebut Pemohon Banding telah melakukan pembayaran PPh danPPN JKPLN terhutang;Akun 610152 FICO I/C Services merupakan tagihan dari perusahaan afiliasisehubungan dengan penyerahan' jasajasa seperti EngineeringMeasurement While Drilling dan jasa teknik Real Time Operation (tenagaahli) beserta OPE dan lainnya.
Register : 18-05-2021 — Putus : 28-07-2021 — Upload : 08-11-2021
Putusan PN SALATIGA Nomor 47/Pid.Sus/2021/PN Slt
Tanggal 28 Juli 2021 — Penuntut Umum:
MURSIDAH NOOR QOMARIAH
Terdakwa:
RANGGA PRADITYA FAJAR PRABOWO Als THOLE BIN SUGIYANTO
7521
  • plastik klip warna bening yang masing[1]

    masing plastik berisi @ 10 (sepuluh) butir obat jenis pil Yarindu (pil bulat

    warna putih bertuliskan huruf Y);

    - 1 (satu) buah plastik warna hitam yang didalamnya berisi 7 (tujuh) plastik klip

    warna bening yang masing-masing plastik berisi @ 10 (sepuluh) butir obat

    jenis pil Yarindu (pil bulat warna putih bertuliskan huruf Y);

    - 1 (satu) buah tas kain slempang warna kuning bertuliskan WHILE

Register : 05-04-2013 — Putus : 19-11-2014 — Upload : 04-04-2016
Putusan PENGADILAN PAJAK Nomor Put-57567/PP/M.XVIIA/19/2014
Tanggal 19 Nopember 2014 — Pemohon Banding dan Terbanding
261227
  • While both are part of the bovine family, the oxen are a subgenus of the mate cattle, or bull.3. Oxen are castrated, and ceding is more controlled and selective.4. The typical ox is larger than the typical bull5.
Putus : 10-06-2015 — Upload : 11-03-2016
Putusan MAHKAMAH AGUNG Nomor 214/B/PK/PJK/2015
Tanggal 10 Juni 2015 — DIREKTUR JENDERAL PAJAK vs PT. PRITHO
9068 Berkekuatan Hukum Tetap
  • Barry Spitz dalam bukunya International Tax Planning disebutkan bahwa : Halaman 15 dari 37 halaman Putusan Nomor 214/B/PK/PJK/2015Tax planning is the process of taking into consideration all relevant taxfactors, in the light of the material non taxfactors, for the purpose ofdetermining: whether; and if so , when; how; and with whom, to enterinto and conduct transactions, operations and relationships, with theobject of keeping the tax burden falling on taxable events and personsas low as possible while
Register : 20-03-2013 — Putus : 11-02-2014 — Upload : 28-08-2014
Putusan PENGADILAN PAJAK Nomor PUT.50394/PP/M.VIIA/19/2014
Tanggal 11 Februari 2014 — Pemohon Banding dan Terbanding
14833
  • While both are part of the bovine finnilv, the oxen are a subgenus of themale cattle, or bull.3) Oxen are castrated. and breeding is more controlled and selective.4.
Register : 05-09-2019 — Putus : 18-08-2020 — Upload : 08-10-2020
Putusan PN JAKARTA UTARA Nomor 560/Pdt.G/2019/PN Jkt.Utr
Tanggal 18 Agustus 2020 — Penggugat:
Cahyadi Gunawan
Tergugat:
1.PT. MERCEDES BENZ INDONESIA
2.PT. MERCEDES BENZ DISTRIBUTION INDONESIA
3.PT. DIPO ANGKASA MOTOR
349196
  • In fact, we believe that the firewas caused by external factors, like combustibles picked up while drivingand nesting at the exhaust. In this regard, we found remains of foreignsubstance at the bottom of the catalyst.
    AS described above all original wiring, while heat affected, do notshow any irregularity and all heat affect was received from the outside andwere not heated internally by any short circuit or high contact resistance.As for the two short circuits found, we can confirm that they are secondaryshort circuit which came about as a result of the fire.
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 17-05-2016
Putusan MAHKAMAH AGUNG Nomor 1182 B/PK/PJK/2015
Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SIKA INDONESIA;
6134 Berkekuatan Hukum Tetap
  • For example the usage orprovision of payroll services may bemore related to the number of staff thanto turnover, while the allocation of thestandby costs of priority computer backup could be allocated in proportion torelative expenditure on computerequipment by the group members;(c) Bahwa berdasarkan ketentuan tersebutdi atas, dalam menggunakan metodetidak langsung untuk menentukan biayaintragrup service, perlu ditentukanmetode alokasi yang tepat, denganHalaman 39 dari 49 halaman.
Register : 29-08-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor PUT-54050/PP/M.VIIB/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
13033
  • (ii) The Customs Authority of the importing Party may suspend the granting of preferentialtreatment while awaiting the result of verification. However, it may release the products to theimporter subject to any administrative measures deemed necessary, including imposition ofcustoms duties at the higher applied rate or equivalent amount of deposit, provided that theyare not held to be subject to import prohibition or restriction and there is no suspicion of fraud.f.
Register : 19-06-2017 — Putus : 02-10-2017 — Upload : 14-11-2017
Putusan PT JAKARTA Nomor 367/PDT/2017/PT.DKI
Tanggal 2 Oktober 2017 — PT.ADHI DAYA ENERGI >< PT.BUMI SUBSEA INDONESIA
6338
  • Offshore, diantaranya yaitu:Bahasa Inggris: All WORK (in this matter, the Project) shall be done with themost efficient and optimum method possible, while maintaining thestandard practice from governing bodies with regards to the Quality,Safety, Health, and the Environment.
Putus : 22-04-2014 — Upload : 03-02-2015
Putusan MAHKAMAH AGUNG Nomor 133 K/Pdt.Sus-HKI/2014
Tanggal 22 April 2014 — CONDRO WIDJOJO VS YAMAZAKI BAKING Co. Ltd.,
242120 Berkekuatan Hukum Tetap
  • The Convention eased the harsh effects of thefirsttofile priority rule by allowing an applicant in any member country oneyear in which to apply in other member countries while maintaining theapplication's original priority date. (Bryan A. Garner, Black's Law, 8th ed.
Putus : 31-08-2016 — Upload : 11-11-2016
Putusan MAHKAMAH AGUNG Nomor 834/B/PK/PJK/2016
Tanggal 31 Agustus 2016 — DIREKTUR JENDERAL PAJAK VS PT CONITEX SONOCO
254205 Berkekuatan Hukum Tetap
  • Penilaian atas kesebandingan bukti mengenai bagaimana para pihakyang independen membentuk (structured) suatu transaksi diantaramereka, akan sangat tergantung pada fakta dan keadaan daritransaksi afiliasi yang diteiiti, termasuk besaran nilai dan keakuratandari penyesuaian yang akan dilakukan, dalam hal terdapat bedakondisi antar transaksi afiliasi yang diteiiti dengan transaksiindependen yang menjadi pembanding, serta kualitas dari datamengenai pembanding;Paragraf 3.57lt may also be the case that, while
Register : 28-04-2017 — Putus : 24-05-2017 — Upload : 13-07-2017
Putusan MAHKAMAH AGUNG Nomor 1012 B/PK/PJK/2017
Tanggal 24 Mei 2017 — DIREKTUR JENDERAL PAJAK VS PT. SIKA INDONESIA;
3323 Berkekuatan Hukum Tetap
  • arms length principle, theallocation method chosesn mustlead to a result that is consistentwith what comparable independententerprises would have beenprepared to accept;(ob) Paragraf 7.25 OECD Guideline,menyatakan The allocation mightbe based on turnover, or staffsemployed, or some other basis.Whether the allocation method isappropriate may depend on thenature and usage of the service.For example the usage orprovision of payroll services maybe more related to the number ofstaff than to turnover, while
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 1181 B/PK/PJK/2015
Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SIKA INDONESIA;
5344 Berkekuatan Hukum Tetap
  • For example the usage or provision of payrollservices may be more related to the number of staff than toturnover, while the allocation of the stand by costs ofpriority computer back up could be allocated in proportionto relative expenditure on computer equipment by thegroup members;Bahwa berdasarkan ketentuan tersebut di atas, dalammenggunakan metode tidak langsung untuk menentukanbiaya intragrup service, perlu ditentukan metode alokasiyang tepat, dengan basis/indikator/key pengalokasianyang sesuai
Register : 09-07-2019 — Putus : 15-08-2019 — Upload : 05-09-2019
Putusan PT SURABAYA Nomor 405/PDT/2019/PT SBY
Tanggal 15 Agustus 2019 — Pembanding/Penggugat : International Trading Giamminola Hongkong Limited diwakili Direkturnya Roberto Giamminola Diwakili Oleh : Yanto Jaya, SH
Terbanding/Tergugat I : PT. Bank Central Asia, Kantor Cabang Pembantu
Terbanding/Tergugat II : CV. Indomas
14887
  • The account information of Indonesia account detail is:Account Name: CV INDOMASAccount Number: 4100515151 Bank Name: BANK BCASwift Code: CENAIDJABank Address: KCP AMBENGAN PLAZA BLOK A 15 JL NGEMPLAK 30SURABAYAThis statement consisting of......pages in theTanguage, each signed by me has beenmelfead over M6 Int nneJangwage; and I have been told that I cau correctalter or add anything wish.j This form may be used to record reports (a) taken while Report Book is not available, (b) of persons unable
Putus : 19-10-2017 — Upload : 29-12-2017
Putusan MAHKAMAH AGUNG Nomor 952 K/Pdt.Sus-KPPU/2017
Tanggal 19 Oktober 2017 — KOMISI PENGAWAS PERSAINGAN USAHA (KPPU), VS 1. PT COSL INDO, DK
304292 Berkekuatan Hukum Tetap
  • Nomor 952 K/Pdt.SusKPPU/201710.11.12.Bidders shall submit Confirmation Letter of delivery equipment for 6months from contract award (while performing modification requiredfor BD);Bidders shall submit Valid MIGAS or International Well ControlForum (IWCF) certificate of Offshore Installation Manager (OIM),Tool Pusher, Driller, Derrick man and Roughneck;Bidders shall submit MoU Letter between Contractor and Rig owner(if Contractor is not a Rig owner);Bidders shall submit MOU Letter between Contractor
    Bidders shall submit Conjunction letter of delivery equipment for6 months from contract award (while performing modification required for BD):TEARSMATIONALIT TUTAL YEARS WITHLia HAME POSITION OFFSHORE CORTRACTO(AGE) EXPERIERC RE1 Saieesh Balakicehnan MODU Manager Indian ub 2spe i IRig Manager ad2 Mark Dargen MC Claggen Agsistant Rig Manager American 41Munes De Souza (58)4 David John Acheson OM New a0 4Rig Superiniendemt Pealan.der(52)4 Thomas Andrew Brown Jr OIM American 21 4Rig Supenolendenil (4
    Evaluation Criteria (Mandatory):2015, denganBidders shall submit Original Companys Statement Letter ofLocal Content Level (Technical) which has been signed byauthorized person.Bidders shall submit and meet all equipment criteriastipulated in Exhibit Al (Jack Up Drilling Rig).Bidders shall submit list of personnel and their CV for thisproject fulfilling the requirements as stipulated in Exhibit A2.1 ;Bidders shall submit Confirmation letter of delivery equipmentfor 6 months from contract award (while
Register : 21-03-2017 — Putus : 25-04-2017 — Upload : 18-05-2017
Putusan MAHKAMAH AGUNG Nomor 583 B/PK/PJK/2017
Tanggal 25 April 2017 — DIREKTUR JENDERAL PAJAK VS PT. SIKA INDONESIA;
5532 Berkekuatan Hukum Tetap
  • For example the usage or provision of payrollservices may be more related to the number of staff than to turnover,while the allocation of the stand by costs of priority computer back upHalaman 36 dari 44 halaman Putusan Nomor 583/B/PK/PJK/2017(25)(26)(27)could be allocated in proportion to relative expenditure on computerequipment by the group members;Bahwa berdasarkan ketentuan tersebut di atas, dalam menggunakanmetode tidak langsung untuk menentukan biaya intragrup service,perlu. ditentukan metode
Putus : 30-10-2017 — Upload : 13-03-2018
Putusan MAHKAMAH AGUNG Nomor 1716/B/PK/PJK/2017
Tanggal 30 Oktober 2017 — DIREKTUR JENDERAL PAJAK vs PT. SIKA INDONESIA
5735 Berkekuatan Hukum Tetap
  • For example theusage or provision of payroll services may be more related tothe number of staff than to turnover, while the allocation of thestand by costs of priority computer back up could be allocatedin proportion to relative expenditure on computer equipment bythe group members3.5.Bahwa berdasarkan ketentuan tersebut di atas, dalammenggunakan metode tidak langsung untuk menentukan biayaintragrup service, perlu ditentukan metode alokasi yang tepat,dengan basis/indikator/key pengalokasian yang
Register : 21-03-2017 — Putus : 25-04-2017 — Upload : 18-05-2017
Putusan MAHKAMAH AGUNG Nomor 584 B/PK/PJK/2017
Tanggal 25 April 2017 — DIREKTUR JENDERAL PAJAK VS PT. SIKA INDONESIA;
5829 Berkekuatan Hukum Tetap
  • For example the usage or provision of payrollservices may be more related to the number of staff thanto turnover, while the allocation of the stand by costs ofHalaman 42 dari 51 halaman Putusan Nomor 584/ B/PK/PJK/2017priority computer back up could be allocated in proportionto relative expenditure on computer equipment by thegroup members;Bahwa berdasarkan ketentuan tersebut di atas, dalammenggunakan metode tidak langsung untuk menentukanbiaya intragrup service, perlu ditentukan metode alokasiyang
Register : 24-03-2013 — Putus : 24-07-2013 — Upload : 06-05-2014
Putusan DILMIL I 02 MEDAN Nomor 52-K/PMI-02/AD/III/2013
Tanggal 24 Juli 2013 — PRATU TEUKU M. ALEX PRATAMA, dkk 2 orang
11144
  • Restorative justicesanctions use a balanced approach, producing the least restrictive disposition while stressing theoffenders accountability and providing relief to the victim. The offender may be ordered to makerestitution, to perform community service, or to make amends in some other way that the court orders.(Blacks Law Dictionary, 8th ed. (St.
Putus : 20-11-2017 — Upload : 12-03-2018
Putusan MAHKAMAH AGUNG Nomor 2100 B/PK/PJK/2017
Tanggal 20 Nopember 2017 — DIREKTUR JENDERAL PAJAK VS PT. ANEKA INTIPERSADA
3717 Berkekuatan Hukum Tetap
  • Putusan Nomor 2100/B/PK/PJK/201 7(removing all VAT embodied in the price of a product bycrediting input tax, while not taxing output);(Pengecualian melanggar logika dasar dari PPN, sebagaipenyimpangan atas aturan umum pengenaan PPN (melaluiPajak Keluaran dan pengkreditan Pajak Masukan) danpengenaan tarif 0% (mengeluarkan unsur PPN di dalam hargasebuah produk dengan mengkreditkan Pajak Masukan dan tidakmengenakan pajak atas penjualan);Bahwa berdasarkan uraian di atas dapat disimpulkan prinsipnetralitas