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Putus : 02-05-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 255/B/PK/PJK/2016
Tanggal 2 Mei 2016 — DIREKTUR JENDERAL PAJAK VS PT. BUKIT MAKMUR MANDIRI UTAMA
326124 Berkekuatan Hukum Tetap
  • The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of the limitations prescribed inthe preceding paragraphs.5. Notwithstanding the provisions of paragraphs 2 and 3, the Government ofa Contracting State shall be exempt from tax in the other ContractingState in respect of interest derived from that other State.6.
    The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficialowner of the interest, being a resident of a Contracting State, carries onbusiness in the other Contracting State in which the interest arises,through a permanent establishment situated therein, and the debt claimin respect of which the interest is paid is effectively connected with suchpermanent establishment. In such a case, the provisions of Article 7shall apply.8.
    Interest shall be deemed to arise in a Contracting State when the payeris that State itself, a political subdivision, a local authority, a statutorybody or a resident of that State.
    Where, by reason of a special relationship between the payer and thebeneficial owner or between both of them and some other person, theamount of the interest, having regard to the debtclaim for which it ispaid, exceeds the amount which would have been agreed upon by thepayer and the beneficial owner in the absence of such relationship, theprovisions of this Article shall apply only to the lastmentioned amount.
    InHalaman 12 dari 20 halaman Putusan Nomor 255 B/PK/PJK/2016such case, the excess part of the payments shall remain taxableaccording to the laws of each Contracting State, due regard being had tothe other provisions of this Agreement5. Bahwa berdasarkan Surat Direktur Jenderal Pajak Nomor S83/PJ.313/1994 tentang PPh Pasal 26 atas Biaya Pinjaman Bankditegaskan bahwa;1.Bahwa atas pinjaman sindikasi kepada bankbank Jepang di Singapura,PT.
Putus : 30-08-2017 — Upload : 03-07-2018
Putusan MAHKAMAH AGUNG Nomor 1203 K/Pdt/2017
Tanggal 30 Agustus 2017 — PT SAMUDERA INDONESIA TBK., dkk VS PT ASURANSI HARTA AMAN PRATAMA TBK.
292199 Berkekuatan Hukum Tetap
  • Pasal 25 Konosemen (B/L) dalam pengapalan barang sengketa a quo,(vide bukti: TIII/VI) menetapkan sebagai berikut:Artikel 25 B/L:Law and Jurisdiction:Except as otherwise provided specifically herein any claim or disputearising under this Bill of Lading shall be governed by the law of FederalRepublic of Germany and determined in the Hamburg courts to theexclusion of the jurisdiction of the courts of any other place.
    In the event this clause isinapplicable under local law then jurisdiction and choice of law shall lie ineither the Port of Loading or Port of Discharge at Carriers option;Yang terjemahannya (vide bukti TIII/VI1a) sebagai berikut:Hukum dan Yurisdiksi:Halaman 7 dari 39 hal. Put.
    Dalam yurisprudensi a quo disebutkan bahwadikarenakan Pasal 28 Law and Jurisdiction telah diperjanjikan: Thecontract evidenced here by or contained herein shall be governed byEnglish Law. Any claim or other dispute thereunder shall be solelydetermined by the English Court, unless....... Bahwa dengan kesepakatanini, maka sengketa akan diputus oleh English Court menurut English Law,sehingga Pengadilan Indonesia tidak berwenang memeriksa dan mengadilisengketa ini;10.
    In the event this clause isinapplicable under local law then jurisdiction and choice of law shall lie ineither the Port of Loading or Port of Discharge at Carriers option.:Yang terjemahannya ialah:25. Hukum dan Yurisdiksi:Halaman 10 dari 39 hal. Put.
    Nomor 1203 K/Pdt/2017Except as otherwise provided specifically herein any claim or disputearising under this Bill of Lading shall be governed by the law of FederalRepublic of Germany and determined in the Hamburg courts to theexclusion of the jurisdiction of the courts of any other place. In case theCarrier intends to sue the Merchant the Carrier has also the option tofile a suit at the Merchant's place of business.
Putus : 07-09-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1427/B/PK/PJK/2017
Tanggal 7 September 2017 — PT PERTAMINA (PERSERO), vs DIREKTUR JENDERAL PAJAK
3927 Berkekuatan Hukum Tetap
  • If at such tins Fhis Breves pat to be the casean iBeclal allocation procedures Tespecling Blank OperatingCosta vill ba adopted as may be acpreoriate,8.02 The charges provideda i EAGP In Section 6.01 shall be asneciFladSaparately :B ty for eaeh sales Conteack and acaject ta separateCash calls and dabit . notes by Plant Operater and Paid SyProducers in acesrdance with che Acounting Preceduce,Such charges and Payments, shall ba Susject!
    CallsA, * .From time to time, as necessaty, Plant Operator shall cash Call. from Producers; and Products shall pay or cause te beHalaman 36 dari 60 halaman Putusan Nomor 1427/B/PK/PJK/2017Paid o Plant Operates in G3 dollars their respectlveshares, separately determined as Provided im Section 4.01 ofthe Agreement, of Projected net cash Fequirements For eachof:(a) Plant Operating Cases; and(5) the easts ef Currently Funded Capital Projectsfor a calendar senth SF Prt thereof, as get ferth in suchCash
    Projects shall be Feconcl led a5 quickly agPracticable with such fevised estimates o: determination.Gambar V.
    En@ cash call aexetSucceeding the issuance mE the debit AcK feferred to inSection 3 below shall be reduced By =R# ameunt of suchSXcees.To the extent Practicable, Plant Operater shail Places thefunds received Pursuant t> cash calle in iaterestearningSCceunes; all interes earned Ehereaon shall be credited esPlant Cperating Coses and netice af SUCH amounts ahall Bedelivered ta the Producers,Gambar VI.
    To the extent that funds are then held inthe Badak Payment Account the Trustes shall, prompily upon receiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Podok Payment Account the amount of such invoice,Porsuant to procedures to be agreed upon pursuant te Section 6.2,62 Portamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10poyalde to
Register : 29-09-2017 — Putus : 05-12-2017 — Upload : 09-01-2018
Putusan PT JAKARTA Nomor 592/PDT/2017/PT.DKI
Tanggal 5 Desember 2017 — PT.KORINDO JASA PETRA >< PT.PERTAMINA TRANS KONTINENTAL CS
158126
  • KJP, as the TankCleaning operator shall also be liable to PTK as the leader of theConsortium PTK Arco Ardjuna exclusively for Tank Cleaningservices, and shall also be responsible for any obligation and/orsanction incurred from the Arco Ardjuna Dry Docking ProjectContract, especially for the Tank Cleaning services;Terjemahan bebas dari Tergugat:Terlepas dari hal tersebut di atas, KJP wajib melaksanakanPekerjaannya masing masing dengan kewajiban, risiko danbiayanya sendiri.
    Hal tersebut termuat dalamPasal 6.2 Exhibit C Kontrak yang menyatakan:All Work shall be ordered by Work Orders issued toCONTRACTOR by COMPANY.Terjemahan bebas dari Tergugat:Halaman 35 dari 108 Hal.
    KJP shall be solely responsible to anyof its responsibilities and obligations, and PTK shall be release fromany claims, counter claims, accusation and any other laws andfinancial impact from any other parties or any other third parties;Terjemahan bebas dari Tergugat:Pembayaran sebagaimana diatur dalam Amandemen Il ini tidakmengalihkan pertanggungjawaban KJP Penggugat) kepada PTK(Tergugat).
    Putusan Nomor 592/Pdt/2017/PT.DKI.EXhibit Joo... ccc eee eesEXhibit K ....... cece eee eesIn case of any inconsistency or conflict between the main body ofthe Contract and any of its Exhibits, the former shall prevail. Incase of any inconsistency between any of the Exhibits, theprovision containing the more stringent requirement upon the Partyin question shall prevail.
    WORK ORDERSAll work shall be performed pursuant to Work Orders which may beissued from time to time to CONTRACTOR by COMPANY. Work Ordersshall indicate the Work to be specifically performed, the Work Schedule,and the Work Control Estimate. Work Orders shall be executed in theform set forth as Exhibit G, Standard Forms, and shall be signed byboth Parties before the corresponding Work is commenced;Versi Bahasa Indonesia Halaman 76 dari 108 Hal. Putusan Nomor 592/Pdt/2017/PT.DKI.CC.DD.EE.5.1.
Putus : 28-04-2016 — Upload : 06-09-2016
Putusan PN SERANG Nomor 56/Pid.Sus-TPK/2015/PN.Srg
Tanggal 28 April 2016 — Drs. DIDING ISKANDAR
15824
  • Outriggers Setup time sec 25 Bodyworks and Lockers :Body shall be constructed from aluminum light weight box tube constructionwith aluminum paneling, platform shall be paneled by chequred antislipperyaluminium plates, equipment locker shall be provided at suitable areas fromstoring delivery hoses, nozzles and some tools, lockers shall be closed byroller shutters and/or doors.Fire PumpVehicle shall equipped with fire pump, capacity of the pump shall be min.2000 lpm at 10 bar, pump shall be single
    Ladder set shall not to crash tobodywork or drivers cabin. It shall not be possible to operate the jacks whenthe ladder is not at parking position or reverse when the jack are not settledladder shall not operate. All moment shall slow down when it reaches end ofmovement. Controlling and governing system shall be designed to operatethe ladder with smooth movements without any jerks. Shakes etc.
    There shallbe a screen for operator which shall include visual and numeric information ofthe ladder set. Design of the main operator console shall be ergonomic, userfriendly. All governing and controlling system shall be redundant type, all necessary warning labels shall be properly attached where needed.Turntable, Ladder set and rescue cage;Turntable shall be constructed by high tensile steel and shall be designed tolevel ladder set and turntable up to 10 degree slope automatically.
    Lift shall have an operating speed of 1.2 m/s uphill and 1,5 m/s downhill.Lift movement shall be controlled by the ladder extension joystick so a switchover button shall be installed at main control panel.Electrical system;A separate fuse board shall be installed for the fire truck body, cables shall benumber or colour coded, electrical scheme shall be sticked inside the electrical panel cover.
    Generatorto operate from operator seat.Paint WorkThe vehicle shall be Ral 3000 Fried red color, Paint work shall be handledwith care, shiny pant shall be applied on the vehicle, for reflective and decorative effect white stripes shall besticked on to body and roller shutters, the ladder set shall be silver grey colour, the bottom of the vehicle shall be paintedblack colour with antiOgravel paint.
Putus : 26-09-2016 — Upload : 15-12-2016
Putusan MAHKAMAH AGUNG Nomor 1022/B/PK/PJK/2016
Tanggal 26 September 2016 — PT PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
4627 Berkekuatan Hukum Tetap
  • Plant Operator and Paid 5yPrducersSuch charges and Payments shall be suSject! to adjustment asprevided in the Accounting Procedure.
    Callsof:(a) Plant Operating Costs; andCash calls,The cash ealle For Plant Operating CoastsCapital Projects shall be FecanclledPracticable with auch Tevised gating: A.
    From time to time, as hecessacy, Plant Operater shall cashCali ftomProducers; and Producrs shall pay or cause. to bepaid fo Blant Operates in BS dollars their respectiveshares, separately determined as Provided in Sectioan 4.01 ofthe Agreement, of Prejected net cash requirements For each(5) the costs ef Currently Founded Capital Projectsfor @ calendar seath St BMFt theteof, as get ferth in suchand CugrenclyFunded Capital Projects shall be S10Vh Separately and ghallba in accordance with Producers"
    TE the cash calle far a given menth in the aggregate exceedActual expenditures fer said month, tn@ ash call nextSucceeding thea issuance of Ehe debit note referred to inSection 2 below shall be reduced By the amount of suchSnCess.Es To the extent practicable, Plant Operator shall place thefunds received Pursuant to cash calls in ioterest=earningSecounes; all interest earned thereon Shall be credited toPlant Crerating Costs and petice ef such amounes Bhall bedelivered to the Producers, Gambar VI.
    To the extent that funds are then held inthe Badak Payment Account the Trustee shall, promplly apon receiptof notice from both Pertamina and the Contractors that any suehinvoice haa been approved for payment, pay to the Liquefaction Com.pour from the Dodok Payment Account the amount of such invoice,pursuant to procedures to be agreed upon pursuant to Section 6.2,6.2 Pertamina and the Contraetors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10poyalde
Register : 21-11-2011 — Putus : 27-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put.45138/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
24422
  • Not later than Desember in each calendar year duringthe term of the Agreeement, the parties shall agree an annual fee to apply forthe following calendar year based on the parties reasonable estimate of theamount of services to provided during the relevant calendar year.NA MARWN > 9010.In addition to the fixed fee specified above , or agreed on an annual basis asprovided herein, the company shall also pay alloutof pocket disbursementsand the third party expenses incurred by KMCOS in providing the
    dan PT XXX dahulu PT KMC Oiltools(Licensee) dinyatakan : in consideration of rights granted herein, theLicensee hereby agrees to pay to the licensor a royalty equal to percentagerate specified in Schedule I of Licensees Gross Revenues from its business asshown in its audited accounts .Bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas ,dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sellproduct under the Unimat Patent, in which case the rate shall
Register : 03-01-2013 — Putus : 12-12-2013 — Upload : 14-04-2014
Putusan PENGADILAN PAJAK Nomor Put-49278/PP/M.VII/19/2013
Tanggal 12 Desember 2013 — Pemohon Banding dan Terbanding
11429
  • ., sebagai Eksportir yang mengirimkan barang tersebut sedangkandalam invoice nomor: BH12050 tanggal 01 Agustus 2012 tertulis LINYIBOHAO INTERNATIONAL TRADING LIMITED COMPANY.berdasarkan Annex 06Revised Overleaf Notes of the CO Form E, Poin 10(Bukti T5) menyatakan:THIRD PARTY INVOICING: In cases where invoices are issued by a thirdcountry, the Third Party Invoicing in Box 13 shall be ticked (). Theinvoice number shall be indicated in Box 10.
    Information such as name andcountry of the company issuing the invoice shall be indicated in Box 7.yang pada pokoknya mengharuskan untuk mencontreng/memberikan tanda(v) pada kolom 13 Form E bilamana terdapat Third Party Invoicing, akantetapi tidak dicontreng.tidak ditemukan persamaan tanda tangan pada Form E dengan SpecimenSignature of Official Authorized to Issue Certificate of Origin of the PeoplesRepublik of China.Menurut Pemohon Banding: bahwa SKA (Form E) Nomor: E12470ZC39833113 tanggal 12 Agustus
Putus : 22-02-2017 — Upload : 01-11-2019
Putusan MAHKAMAH AGUNG Nomor 169 K/Pdt.Sus-Arbt/2017
Tanggal 22 Februari 2017 — DANNY SIHANOUK DE MITA VS SVITZER SALVAGE B.V.
12971396 Berkekuatan Hukum Tetap
  • The Claimants cost of the reference which in the sum of 150,000;(ii) hold and award that the Claimant is entitled to simple interest on theaforesaid sums at 12.12% per annum pro rata from the date of thisAward until payment;(ili) hold and award that the Claimant is entitled to simple interest on theaforesaid sums at 12.12% per annum pro rata from the date of thisaward until payment;(iv) hold and award and direct that the Respondent shall bear and pay myHalaman 3 dari 31 hal. Put.
    The Claimants cost of the reference which assess in the sum of150,000;(iii) hold and award that the Claimants is entiled to simple interst on theaforesaid sums at 12.12% per annum pro rata from the date of thisaward until payment;(iv) hold and award and direct that the respondent shall bear and pay myfees in the reference and the costs of this award in total sum of26,881.25 Provided always that if in the fist place the claimant shallhave paid all of any partthereof the claimant shall be entiled to
    Further: Thereference shall be to a sole arbitrator (Arbitrator) to be selected by the firstparty claiming arbitration from the persons currently on the panel of LloydsSalvage Arbitrators...;Dengan terjemahannya berbunyi:klausul 21 dari setiap kontrak menetapkan arbitrase perselisinan di Londonberdasarkan hukum Inggris dan sesuai dengan Undang Undang ArbitraseInggris Tahun 1996.
    Further:The reference shall be to a sole arbitrator (Arbitrator1) to be selected bythe first party claiming arbitration from the persons currently on the panel ofLloyds Salvage Arbitrators..., yang dijelaskan pada halaman 2 angka 3;Bahwa didalam Putusan Arbitrase Internasional dijelaskan pada bagianterjemahan, Pendahuluan angka 2 ditegaskan: pada tanggal 23 September2011 kapal mengalami kebakaran dan ledakan saat berlabuh danberoperasi sebagai FSO di Lapangan Widuri di Laut Jawa.
    MenjawabPermasalahan ini, Marianna Sutadi, S.H., pada halaman 910 darimakalahnya tersebut, berpendapat sebagai berikut:the district court of central Jakarta shall have no authority to hear anddecide the petition to annul an international arbitration award...Terjemahannya dalam Bahasa Indonesia adalah sebagai berikut:...Pengadilan Negeri Jakarta Pusat tidak memiliki Kewenangan untukmemeriksa dan memutuskan permohonan untuk membatalkansuatuputusan arbitrase internasional...
Putus : 19-09-2016 — Upload : 14-12-2016
Putusan MAHKAMAH AGUNG Nomor 813/B/PK/PJK/2016
Tanggal 19 September 2016 — PT. PERTAMINA (Persero) vs DIREKTUR JENDERAL PAJAK
4021 Berkekuatan Hukum Tetap
  • Tf st such Rime this preves net to be the case,Tespacting Slant OperatingCosts wlil be adepted as may be acprenriate.in Section 6.01 shall be Speclfiedfo SeparateCash Calla and debit notes by. Blant Operater and Paid syProducers in accordance with che Accounting Procedure,Such charges and payments shail be subject!
    From time to time, as necessary, Plant Operator shall cashCall. from Producers; and Producers shall pay or cause. to beFunded Capital Projects shall be shown S@pacately and ahallor iF the final determination o such Sales Contrace'sFefllect a discrepancy from the estimates 4uring such yuar,.Plant Operater in oS doliars Eheic respecelvenSeparately determined as provided in Section 48.01 ofShent, of rejected net cash Fequirements For eachPlant Operating Costa; andthe 6sts of Currently Funded Capital
    gdvanes Aokice of such due dateB.Each cash ea21 shall set ferth infollowing:reasonable detail thetl current cash status (all funds Feceled. pursuant todoe sesx :Price cash calls made im the current falendar yearand any interest garned thereon.
    TE the cash calls for a given meath in the aggregate exceedActual expenditures fer said month. the cash ecall nextSucceeding tha issuance o the Sebie ack referred ta inSection 7 below shall be reduced by he amcunt of suchSECaES.Es To the extent practicable, Plant Operater shall place thefunds received Pursuant fo cash calis in faterestearningSccounes; all interest earned thereon Shall be credited toPlant Operating Cests and Retice of such amounts shall Sedelivered eo the Preducers, Gambar VI.
    Account the amount of such invoice,porsuact to procedures to be agreed upon pursuant to Section 6.2,62 Partamina and the Contractors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde to the Laqeefaction Company pest toe Seelinan 1, nolBhall advise the Trustee of such procedures whieh shall inelude o requirceoent that the Liquefaction Comping furnish the Troslee wilh ae acknowledsnient that each payee by the Pease Iecewnbor Fullysatisfies theo linkililies
Register : 10-08-2009 — Putus : 19-08-2010 — Upload : 18-07-2014
Putusan PN JAKARTA SELATAN Nomor 1388/Pdt.G/2009/PN.JKT.SEL.
Tanggal 19 Agustus 2010 —
364691
  • Ketentuantersebut berbunyi :in all cases, the Arbitral Tribunal shall act fairly and impartiallyand ensure that each party has a reasonable opportunity to presentits case1 Tindakan tidak pantasHal ini diatur dalam beberapa ketentuan antara lain :3 Pasal 32 UU No. 4/2004 yang mewajibkan hakim (termasuk arbiter)memiliki integritas, kepribadian tidak tercela, jujur dan adil.
    Save with the approval of the Arbitral Tribunal and the parties,persons not involved in the proceedings shall not be admitted. 2 Pasal 5 ayat (1) UU No. 4/2004 yang melarang hakim (termasuk arbiter)untuk bertindak diskriminatif3 Pasal 15 ayat (2) ICC Rules yang menegaskan larangan bertindak partial.Pada setiap bentuk tindakan yang disebut di atas, secara inklusif dengansendirinya menurut hukum melekat iktikad tidak baik.
    It shall also apply to arbitral awardsnot conseidered as domestic awards in the State where their recognition andenforcement are soughtTerjemahan :Konvensi ini berlaku terhadap pengakuan dan pelaksanaan putusan arbitraseyang dibuat dalam wilayah suatu Negara selain Negara dimana pengakuan danpelaksanaan putusan arbitrase tersebut dimintakan, dan timbul karena adanyaperbedaan subyek, baik orang maupun badan hukum.
    1 :The Respondent shall pay interest on the total amount payable, as specified inparagraph 8&6 (c), from the date of registration of this Final Award under Article59 of the Indonesian Arbitration Law or the obtaining of an order of exequaturHal 15 dari 48 hal.
    Klausula ini berbunyi:Except as provided in this Section, arbitration shall be conducted inJakarta, in accordance with the rules of Arbitration of the InternationalChamber of CommerceTerjemahan:Kecuali diatur lain dalam bagian ini, Arbitrase dilaksanakan di Jakarta,Sesuai dengan Peraturan Arbitrase International Chamber of commercePrinsip menentukan katagori putusan arbitrase yang didasarkan pada patokanteritorial/wilayah hukum sebagaimana disebut dalam pasal 1.9 jo.
Register : 01-12-2020 — Putus : 03-11-2021 — Upload : 08-11-2021
Putusan PN JAKARTA SELATAN Nomor 1006/Pdt.G/2020/PN JKT.SEL
Tanggal 3 Nopember 2021 — Penggugat:
Wasco Engineering International Limited
Tergugat:
PT KPM Oil & Gas
353251
  • This Agreement shall be governed and construed in accordance withthe provisions of the Laws of Indonesia. Any dispute, controversy orclaim arising out of or relating to the Agreement, including any questionregarding its existence, breach, validity or termination, which cannot beamicably resolved through discussions between the Parties shall bereferred to and finally resolved by courts in Jakarta South District.Adapun terjemahan resmi dan tersumpahnya adalah sebagai berikut:9.
    Adapun kewajiban ini dituangkan dalamPasal 3 huruf Perjanjian Perdamaian yang kami kutip sebagai berikut:(a) The authorized representative of the Parties shall meet inIndonesia to sign this Agreement. The Effective Date of thisAgreement shall be the date on which this Agreement is signed.On the Effective Date, KPMOG shall pay WASCO USD 600,000(United States Dollars Six Hundred Thousand) to the bankaccount designated by WASCO.
    WASCO shall not be obliged toexecute the tasks in clause 3 (b) below until WASCO hasreceived the said USD 600,000 (United States Dollars SixHundred Thousand).Terjemahan resmi dan tersumpah sebagai berikut:(a) Perwakilan yang sah dari Para Pihak akan bertemu diIndonesia untuk menandatangani Perjanjian ini. Tanggal EfektifPerjanjian ini adalah tanggal pada saat Penanjian iniHalaman 5 dari 49 Putusan Perdata Gugatan Nomor 1006/Pdt.G/2020/PN Jkt.Selditandatangani.
    Adapun kondisi prasyarat perdamaian yangmenjadi kewajiban Tergugat ini dituangkan dalam Pasal 3 huruf (c) butir(i) Perjanjian Perdamaian yang kami kutip sebagai berikut:(c) KPMOG shall pay WASCO USD 1,000,000 (United StatesDollars One Million) to the Bank account designated byWASCO within five (5) business days after Indonesian Policeissued Termination Letter of the Police Reports (SP3).
    This precondition shall be that KPMOG shall ensure that WASCOreceived original communication documents (SP3 Letter)from departments of the police signed by the Commissionerof Police regarding each and all persons against whom thecomplaint is made/investigation was/is being carried out inconnection with the Rental Agreement.Terjemahan resmi dan tersumpah sebagai berikut:(iv) Para Pihak menyetujui bahwa Penanjian JualBeli akanmemasukkan kondisi prasyarat secara tegas yang berlakuuntuk pengalihan kepemilikan
Register : 27-09-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56113/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13828
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there;Live animals 2 born and
Register : 22-11-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56132/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
14944
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    Certificate of Origin (Form E), and signed by theauthorised signatory,(b) The origin of the product is in conformity wth the Rules of Origin for the ACFTA,(c) The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,(d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,(e) Multiple items declared on the same Certificate of Origin (Form E) shall
    (a)(b)(c)(d)(e)(f)(9)(h)(i)()bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and raised there,Product obtained from live animals referred to in paragraph (b) above,Products obtained from hunting, trapping, fishing
Putus : 06-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1588 B/PK/PJK/2017
Tanggal 6 September 2017 — PT. NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK
20571 Berkekuatan Hukum Tetap
  • A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes. Weighingand sampling shall be done contemporaneously;10.3 Sample Splits. From each sample lot of ConcentratesBuyer shall prepare a sample which shall be divided into at leastfive (5) sealed sample splits for purposes of copper, gold and silverassays.
    Buyer andSeller shall assay in good faith their respective sample splits andthe assay results for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold and silverassays shall be made in accordance with fire assaying methods,adjusted for slag losses and cuple absorption. The umpire, whenrequired as contemplated by paragraph 11.2, shall be soinstructed.
    designated below, an umpire shall be selected inrotation from the list designated below whose assay shall be final,provided it is not higher or lower than the original assays.
    In case the variation between theparties assays exceeds the splitting limits designated below, anumpire shall be selected in rotation from the list designated inparagraph 11.2 whose assay shall be final, provided it is not higheror lower than the onginal assays.
    8.5, the parties shall agree to theapplicable splitting limits for such additional impurities;11.4 Cost of Umpires Assay.
Register : 23-03-2017 — Putus : 17-05-2017 — Upload : 19-09-2017
Putusan MAHKAMAH AGUNG Nomor 666 B/PK/PJK/2017
Tanggal 17 Mei 2017 — DIREKTUR JENDERAL PAJAK VS PT. ORICA MINING SERVICE;
10143 Berkekuatan Hukum Tetap
  • Orica Patents kewajiban agar Pemohon Banding mencantumkanlogo atas segala Orica KnowHow yang digunakan dalam pemberianjasa peledakan kepada pelanggan;Bahwa pada Pasal 9 Explosives Technology License Agreementdisebutkan mengenai pembayaran, dimana pada angka 9.1 disebutkan:In consideration of the licenses granted under Clause 3 and 5 theLicensee shall pay Orica Royalties of A$24 for each Production Unit ofBulk Oxidizer produced by the Licensee;.
    or information as is mentioned in subparagraph (c); orBahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which theyarise, and according to the law of that State, but the tax so charged shallnot exceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), andto the extent to which they relate to those royalties, in subparagraphs3 (d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall
    not exceed:(a) in the case of royalties described in subparagraphs 3(b) and(c), and to the extent to which they relate to those royalties,in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the contracting states shall bymutual agreement settle the mode of application of theselimitations;Halaman 18 dari 29 halaman.
    royalti oleh Termohon Peninjauan Kembalikepada Orica Explosives Technology Pty.Ltd adalah terkaitdengan pemakaian know how dan technology dari Oricauntuk melakukan jasa peledakan, sehingga pengenaan tarifsebesar 10% sudah sesuai dengan Article 12 ayat (2) hurufa dan Article 12 ayat (3) huruf b,c,d, dan f P3B IndonesiaAustralia sebagai berikut:Article 12 ayat (2)Those royalties may be taxed in the Contracting State inwhich they arise, and according to the law of that State, butthe tax so charged shall
    not exceed:(a) in the case of royalties described in subparagraphs 3(b)and (c), and to the extent to which they relate to thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations;Article 12 ayat (3) huruf aAyat (8) The term "royalties" in this Article meanspayments, whether periodical or not, and howeverHalaman 25 dari 29 halaman.
Putus : 08-11-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1827 B/PK/PJK/2017
Tanggal 8 Nopember 2017 — BUT. CNOOC SES, LTD VS DIREKTUR JENDERAL PAJAK,
248101 Berkekuatan Hukum Tetap
  • Linat pula Seksi V angka 1.2 (r) PSCPemohon Peninjauan Kembali yang menyatakan bahwa:The Contractor shall severally pay to the Government of the Republic ofIndonesia the Income Tax including the final tax on profits after taxdeduction imposed on it pursuant to the Indonesian Income Tax Law andits implementing regulations.
    This Contract shall come into effect on the Effective Date;Terjemahannya dalam Bahasa Indonesia adalah:1.1. Kontrak ini akan berlaku pada Tanggal Efektif;Halaman 49 dari 67 halaman Putusan Nomor 1827/B/PK/PJK/201721.(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Section 1.2. angka 2.8 PSC:2.8.
    Effective Date means September 6, 1998, provided that thisContract shall have been approved by the Government of theRepublic of Indonesia in accordance with the provisions of theapplicable law;Terjemahannya dalam Bahasa Indonesia adalah:2.8.
    Berikut adalah kutipan butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 Dividends, nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless favourably
    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...
Register : 16-10-2013 — Putus : 13-01-2015 — Upload : 18-09-2015
Putusan PN JAKARTA PUSAT Nomor 157/Pdt.G/2013/PN.JKT.PST
Tanggal 13 Januari 2015 — PT.FEGA INDOTAMA >< LVMH FRAGRANCES & COSMETICS (SINGAPORE) PTE LTD
21387
  • ;Pasal XX, paragraf kedua, Perjanjian Distribusi"Any disputes or differences arising out of or in connection withthis contract, including any question regarding its existence, validity ortermination, shall be referred to and finally resolved by arbitration inSingapore in accordance with the Arbitration Rules of SingaporeHal 11 dari 67 Hal.Putusan SelaInternational Centre ("SIAC Rules") for the time being in force, whichrules are deemed to be incorporated by reference to this clause."
    Perjanjian Distribusi.;10.Lebih lanjut, dengan melihat pasalpasal dalam Perjanjian Distribusi di bawahini, nyata bahwa gugatan Penggugat yang meminta ganti rugi biaya karyawankepada Tergugat (sebagai prinsipal supplier dari Produk Dior) adalah sengketamenyangkut Perjanjian Distribusi, sehingga tunduk pada klausulaarbitrase yang termuat dalam Perjanjian Distribusi sebagaimana dikutip dalam butir 5 Gl ata, jee nasesnnenennnmnesnssnenmcamnnneeernemennsnenennnemenASRRERAnES(a) Pasal 8.3"The Distributor shall
    ;(c) Pasal 11.1"In the event this Agreement is not renewed as provided forabove, the Distributor shall not be entitled to any damages,indemnity or compensation whatsoever." ;Terjemahan bahasa Indonesianya adalah:"Apabila Perjanjian ini tidak diperbarui sebagaimana ditentukan diatas, maka DISTRIBUTOR Pen idak akan berhakkerugian, ganti rugi atau kompensasi apapun juga."
    ;(d) Pasal 11.3.6"Upon expiration or termination of the present Agreement, for anyreason whatsoever, the DISTRIBUTOR shall not be entitled to anydamages, indemnity or compensation whatsoever."
    XX perjanjian dimaksud. ;19.Pasal XX Perjanjian Distribusi secara tegas mengatur bahwa segala sengketayang timbul antara Penggugat dan Tergugat menyangkut Perjanjian Distribusiharus. diselesaikan: Melalul Ar bitrase. jncesasannnmcemnsne nen nsnenesnenennnmmenasenennnnesHal 17 dari 67 Hal.Putusan SelaPasal XX, paragraf kedua, Perjanjian Distribusi"Any disputes or differences arising out of or in connection withthis contract, including any question regarding its existence, validity ortermination, shall
Putus : 06-02-2014 — Upload : 19-12-2014
Putusan MAHKAMAH AGUNG Nomor 806/B/PK/PJK/2013
Tanggal 6 Februari 2014 — DIREKTUR JENDERAL PAJAK VS PT. NU SKIN DISTRIBUTION INDONESIA
5324 Berkekuatan Hukum Tetap
  • Likewise, no account shall be taken, in thedetermination of the profits of a permanent establishment, for amounts charged(otherwise than towards reimbursement of actual expenses), by the permanentestablishment to the head office of the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the use of patents or other rightsor by way of commission for specific services performed or for management or by wayof interest on moneys lent to the head office
    of the enterprise or any ofits other offices;4 No profits shall be attributed to a permanent establishment of a resident of oneof the Contracting States in the other Contracting State merely by reason of thepurchase of goods or merchandise by that permanent establishment, or by the residentof which it is a permanent establishment, for the account of that resident;5 Where business profits include items of income which are dealt with separatelyin other articles of this Convention, the provisions of
    those articles shall, except asotherwise provided therein, supersede the provisions of this Article;Article 12 I Royalties:1 Royalties derived from sources within one of the Contracting States by aresidentof other Contracting State may be taxed by both Contracting States;2 The rate of tax imposed by a Contracting State on royalties derived from sourceswithin that Contracting State and beneficially owned by a resident of the otherContracting State shall not exceed 10 percent of the gross amount of
    or other disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights;(b) The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which is exempt from taxby the other Contracting State under Article 9 (Shipping and AirTransport);4 Paragraph 2 shall
    In such a case the provisionsof Article 8 (Business Profits) or Article 15 (Independent Personal Services) shallapply,5 Where any amount designated as a royalty paid to any related person exceedsan amount which would have been paid to an unrelated person, the provisions ot thisArticle shall apply only to so much of the royalty as would have been paid to anunrelated person.
Putus : 08-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1430/B/PK/PJK/2017
Tanggal 8 Agustus 2017 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
3620 Berkekuatan Hukum Tetap
  • Tf at such eise this preves neat to be the case,Special allecation procedures respecting Slant OperatingCosta vill be a@epted as may be apprenriate,920 The charces Provided foe in Section 8.0L shall be specifiedSeparately or each sates Contcace and Sebgect to separate easn ecalis and debit nctes by Plant Operater and pasa Froducers in accordance with che Accounting Precedu Such charges and payments shall be Suaject!
    From tine to tine, ag hecessry, Plant Operator shall cashcall. from Producers; and Producers shall pay or Cause. te bePaid fo Plant Gperater in oS doliacs heir respectiveShares, separately deternined as Provided in Sectien 8.01 ofEhe Agreement, of projected net cash fequirements For eachof:(a) Plane Operating Costes; and(6) the costs of Currently Fonded Capital Projectsfor a calendar senth Sr Part thereof, as eet ferth in suckCash calls.The cash calle for Plant Operating costs and CurrentlyFunded
    Capital Projeces shall be shown separately and ahalzhe in accordance with Producers" larege estimates of eachSales Contract'gs Percentage as determined under Article 11of the Agreement.
    Tf the cash calls for a given meath in the aggregate exceedactual zpenditures fer said month. the cash call nexeSucceeding tha issuance of Ehe deble aote referred te inSection 7 below shall be reduced by th ameune of auchencess.E. To the extent practicable, Plant Operater shall place theSands received Pursuant to cash calls in Saterestearningaccounts; all interest earned thereon Shall be credited eoPlant Cperating Costs aad Retice of such amounts shall tedelivered bo the Producers. Gambar VI.
    Vo the extent that funds are then held inthe Badak Payment Account the Trustes shall, promptly upon receiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Bodok Payment Account the amount of such invoice,porsuant to procedures to he agreed upon pursuant to Section 6.2,62 Portamina and the Contractors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalle to