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Urut Berdasarkan
 
Register : 10-07-2018 — Putus : 20-08-2018 — Upload : 21-11-2018
Putusan MAHKAMAH AGUNG Nomor 1794 B/PK/PJK/2018
Tanggal 20 Agustus 2018 — PT. PREMIER OIL KAKAP BV vs DIREKTUR JENDERAL PAJAK
13489 Berkekuatan Hukum Tetap
  • Production Sharing Contract)dengan P3B Indonesia Belanda sebagaimana yang dimuat dalamArticle 10.8 yang menyatakan bahwa: "Notwithstanding any otherprovisions of this Agreement, where a company which is a resident ofone of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected toanadditional tax in that other State in accordance with its law, but theadditional tax so charged shall not exceed 10 per cent of the amount ofsuch profits after
Register : 04-11-2013 — Putus : 27-11-2013 — Upload : 24-12-2013
Putusan PA BULUKUMBA Nomor 625/Pdt.G/2013/PA.Blk
Tanggal 27 Nopember 2013 — PENGGUGAT VS TERGUGAT
4011
  • dijatuhkan tanpa hadirnya tergugat dapat dikabulkan sepanjangberdasarkan hukum dan beralasan, oleh karena itu Majelis membebankanpenggugat untuk membuktikan dalildalil gugatannya; Menimbang, bahwa setelah Majelis Hakim menelaah secara seksamamateri gugatan penggugat tersebut ternyata tuntutan pokok penggugat adalahpenggugat ingin bercerai dengan tergugat; Menimbang, bahwa sebelum memeriksa tuntutan pokok penggugatterlebih dahulu harus dibuktikan mengenai hubungan hukum penggugat denganTOI QUIQ After
Register : 05-01-2012 — Putus : 25-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.42897/PP/M.XVII/19/2013
Tanggal 25 Januari 2013 — Pemohon Banding dan Terbanding
12537
  • 5288.4019 Pizza in b/c 2880 3.67 10569.6020 Police set in b/c 1440 5.97 8596.8021 Villa ini w/b 100 68.30 6830.0022 Villa ini w/b 250 41.20 10300.0023 Doctor set ini w/b 270 15.36 4147.2024 b/o train in w/b 90 36.09 3248.1025 Trans hero in w/b 480 16.14 7747.2026 Weapon in b/c 600 5.91 3546.0027 b/o train in w/b 240 23.26 5582.4028 b/o train in w/b 240 25.67 6160.8029 Water gun in opp/b 2400 1.60 3840.0030 Black car in pvc/c 4800 9.98 33504.00Total (CIF HK Dollar) 201333.30 dengan payment term: By T/T after
Register : 17-07-2020 — Putus : 16-09-2020 — Upload : 16-09-2020
Putusan PT JAKARTA Nomor 437/PDT/2020/PT DKI
Tanggal 16 September 2020 — Pembanding/Penggugat : PT. PASIM SENTRA UTAMA
Terbanding/Tergugat : ARES Co. LTD
11157
  • DetailHalaman 13 dari 32 halaman Putusan Nomor 437/PDT/2020/PT DKI10.11.payment schedules are as below based on origin contract madebetween SESKO TNI and first party and first party should pay eachstate payment to the second party within 7 days after first party getit from SESKO TNI.Namun pada faktanya baik Penggugat dan Tergugat telah bersepakat,tanpa melakukan addendum atas Kontrak Kerjasama SimulatorWargamming, bahwa Pasal tersebut dikesampingkan demi kelancaranpelaksanaan Kontrak Kerjasama Simulator
    2020/PT DKI9.10.11.12.Bahwa pada tanggal 11 Agustus 2016 tersebut, dengan mengacu padaketentuan Pasal 6 angka 6.1 Kontrak Kerjasama Simulator Wargammingtentang syaratsyarat pembayaran dalam Kontrak Kerjasama SimulatorWargamming sebagaimana dikutip sebagai berikut:6.1 First InstallmentAs much as 25% of the total value of the contract I.e. 25% X IDR17.622.208.391, = IDR. 4.405.552.098, (Four Billions FourHundred and Five Millions Five Hundred and Fifty Two ThousandsNinety Eighty Rupiahs) to be paid after
    Detail payment schedules are as below based on origin contractmade between SESKO TNI and first party and first party should pay eachstate payment to the second party within 7 days after first party get it fromSESKO TNI.Frasa yang mewajibkan Penggugat selaku First Party atau PihakPertama untuk melakukan pembayaran untuk setiap tahapan dalamwaktu 7 hari setelah Penggugat selaku First Party atau Pihak Pertamamendapatkannya (pembayaran) dari SESKO TNI dalam KontrakKerjasama Simulator Wargamming tersebut
Register : 05-02-2018 — Putus : 29-03-2018 — Upload : 15-05-2018
Putusan MAHKAMAH AGUNG Nomor 427 B/PK/PJK/2018
Tanggal 29 Maret 2018 — BUT. MI BERAU B.V VS DIREKTUR JENDERAL PAJAK;
4029 Berkekuatan Hukum Tetap
  • telah diperiksa, diputus dan diadili oleh Majelis Pengadilan Pajakdengan benar dan berlaku postulat hukum Lex specialis derograt lexgeralis karena P3B adalah mencegah terjadi pengenaan pajak bergandadan menurut OECD mengatur pembagian hak pemajakan antara Negarasumber dan Negara domisili, sedangkan bagi hasil yang dibuktikan dalamContactor Take Bruto yang tertera dalam Production Sharing Contract(PSC) yang terkandung berlaku prinsip pembagian (Pertamina 85% dankontraktor minyak asing 15%) berdasar after
Putus : 15-04-2014 — Upload : 24-03-2015
Putusan MAHKAMAH AGUNG Nomor 1781 K/Pid.Sus/2013
Tanggal 15 April 2014 — NIGEL ANDREW THOMAS
4831 Berkekuatan Hukum Tetap
  • Two Fish Divers adalah salah satu anggota asosiasi NSWAmengirim email (Surat Elektronik ke semua anggota NSWA yaitu salah satuanggotanya saksi JAAKO yang bekerja di Living Colours Resort di mana isiemail dari Terdakwa Nigel@Gmail(diving@twofishdivers.Com) kepada LivingColours Diving Resort (info@Livingcoloursdiving.com) yangberbunyi: Hi Jaako, think you are very patient with him, if he does notreturn it after 8 months would say that is very unlikely he will give it back guarantee that you will be
    Pada tanggal 16 September 2009, Terdakwa yang bekerja di PT.TWO Fish Divers adalah salah satu anggota asosiasi NSWA mengirim Email(surat Elektronika) ke semua anggota asosiasi NSWA yaitu salah satuanggotanya saksi JAAKO yang bekerja di Living Colours Resort di mana isiemail dari Terdakwa Nigel@Livingcoloursdiving.com) kepada Living Colours Diving Resort (info@livingcolourdiving.com) yang berbunyi : Hi Jaako, think you are very patient with him, if he does not return it after 8 months would saythat
    No.1781 K/Pid.Sus/2013yang memiliki muatan penghinaan dan atau pencemaran nama baiksebab dalam fakta isi email yang terdapat kalimat yang telah ditranslate ke dalam bahasa Indonesia yaitu "Hi Jaako, think you arevery patient with him, if he does not return it after 8 months wouldsay that is very unlikely he will give it back guarantee that you willbe saying the same think in 6 monthts time! Lets put this intoperspective a bit : 60.000.000, is US $6000 wich is a lot of money!
Register : 10-07-2013 — Putus : 08-04-2014 — Upload : 30-03-2015
Putusan PENGADILAN PAJAK Nomor PUT.51812/PP/M.VIIA/19/2014
Tanggal 8 April 2014 — Pemohon Banding dan Terbanding
11931
  • bahwa di dalam persidangan tanggal 11 Februari 2014, Terbanding menyerahkankepada Majelis Lembar Penelitian dan Penetapan Tarif (LPPT), Form E, SuratKonfirmasi dan Jawaban Konfirmasi;berdasarkan penelitian Majelis terhadap Pernyataan dari Shandong EntryExitInspection and Quarantine Bureau of The Peoples Republic of China yang beralamatdi 2, Zhongshan Road, Qingdao, China, nomor 37000013156 tanggal 08 Juni 2013diketahui mengenai keaslian Form E Nomor E133709017760017 tanggal 23 Februari2013, yaitu After
Register : 09-08-2011 — Putus : 25-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put-42871/PP/M.XVII/19/2013
Tanggal 25 Januari 2013 — Pemohon Banding dan Terbanding
13133
  • ., menerbitkan Sales Contract Nomor:D11TC0523 tanggal 5 Maret 2011 kepada Pemohon Banding, dan menyetujui pesananbarang impor dengan jumlah, harga satuan dan harga total sebagaimana tercantum dalamPurchase Order Nomor: POBCOO111 tanggal 2 Maret 2011, payment: USD40,000.00payment by T/T 2 weeks after Sales Contract date, the final payment by T/T 90 days afterthe first shipment B/L date, shipment: partial shipment allowed; bahwa terhadap pesanan barang impor Pemohon banding tersebut, suplier Tianjin
Putus : 19-09-2018 — Upload : 22-11-2018
Putusan MAHKAMAH AGUNG Nomor 2025/B/PK/Pjk/2018
Tanggal 19 September 2018 — BUT KUFPEC INDONESIA (NATUNA) BV VS DIREKTUR JENDERAL PAJAK
348176 Berkekuatan Hukum Tetap
  • ProductionSharing Contract) dengan P3B Indonesia Belanda sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa:Notwithstanding any other provisions of this Agreement, where acompany which is a resident of one of the two States has apermanent establishment in the other State, the profits of thepermanent establishment may be subjected to an additional tax inthat other State in accordance with its law, but the additional tax socharged shall not exceed 10 per cent of the amount of suchprofits after
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
11025
  • After checking against our files, we confirmthat the certificate was issued by us. It is authentic and true. The officialsigning this certificate is Cheng Haihong, whose signature has been providedto your country.The company SHENZHEN GRAND IMPORT AND EXPORT CO. LTDindicated in Box 1 of the certificate is the authorized representative of theactual exporter LINYI BOHAO INTERNETIONAL TRADING LIMITEDCOMPANY.The invoice No.
Register : 19-03-2012 — Putus : 25-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.42905/PP/M.XVII/19/2013
Tanggal 25 Januari 2013 — Pemohon Banding dan Terbanding
11227
  • ., Shipment of the goods to Indonesia should not be later than 3 months from thedates of this contract, term of payments is 1 (one) month credits after the goods being shipment;bahwa berdasarkan Sales Contract Nomor: PE 263510 tanggal 7 November 2011pihak Supplier Pauxis (Huizhou) Electric Technology Co., Ltd. menerbitkan InvoiceNomor: PED/11/00065 tanggal 17 November 2011 seharga CNF USD20,553.00;bahwa Supplier melakukan pengiriman barang dengan Packing List tanggal 17November 2011 dengan keterangan
Register : 04-07-2019 — Putus : 12-09-2019 — Upload : 12-09-2019
Putusan PT JAKARTA Nomor 379/PDT/2019/PT DKI
Tanggal 12 September 2019 — Pembanding/Tergugat I : PT. Segura Utama Diwakili Oleh : USEP AHMAD BAKRI SH
Pembanding/Tergugat II : Syaefudin Diwakili Oleh : USEP AHMAD BAKRI SH
Pembanding/Tergugat III : Sri Erna Ningsih Diwakili Oleh : USEP AHMAD BAKRI SH
Terbanding/Penggugat : PT. Indonesia Toray Synthetics, Perseroan
8841
  • Terms 30 days after delivery2. Delivery on side of buyer in Feb 20163.
    Fiber T4021.7dx51mmA A1 250,000 Kgs US$ 0.95/kg Feb16 Payment : 30 Days after goods deliveryHal 4 Putusan No. 379/PDT/2019/PT.DKI12.bededeaeedececseceedeneeaeseaneneeaeaneatnnenenes Sb... cceeececcsececceccnececcesceceececeeceseneeaensesnesssensenessesGeneral ProvisionAny dispute arising out in relating to this order shall be settled first bymutual understanding if this not possible the matter shall be submittedto the Jakarta Court .Diterjemahkan menjadi :PERJANJIAN PENJUALANKami, P.T.
    Fiber T4021.7dx51mmA A1 192,500 Kgs US$ 0.9600/kg Mar16 Payment : 30 Days after goods deliverybeeeaneaeecsasesessaseeeesaueesessaaesessaensesen St. .eececccccsssseeeccececseeseeeeeesseaseeeeeeeeeessaeeeeeeessssaenesGeneral ProvisionAny dispute arising out in relating to this order shall be settled first bymutual understanding if this not possible the matter shall be submittedto the Jakarta Court .Diterjemahkan menjadi :PERJANJIAN PENJUALANKami, P.T.
    Indonesia Toray Synthetics as SELLER, hereby confirm havingaccepted your order for the following goods in accordance with provisionshereof :beeee cena eae eeeeeeeeaaaaaeeeeeesaaeaaeneseesesaaaneeeseeaeed OSE. ....ccsccsseeeseeeeeeeeeeeeeeeeeeeeeceeeeseeeenenanenesPayment : 30 Days after goods deliverybee aeececeeecaeeeeseecesseessueecssnsessecsssecsneesaness Sb... cecccccceeccceceeeeeseseeceeesneesesseeeeessneeeeseaesGeneral ProvisionHal 29 Putusan No. 379/PDT/2019/PT.DKI32.beeedeadeaeceeneceeaensesensenseneaesaenesnenneaennessneens
Putus : 10-07-2019 — Upload : 30-10-2019
Putusan MAHKAMAH AGUNG Nomor 1993/B/PK/Pjk/2019
Tanggal 10 Juli 2019 — BUT NATUNA UK (KAKAP 2) LIMITED VS DIREKTUR JENDERAL PAJAK
8654 Berkekuatan Hukum Tetap
  • Putusan Nomor 1993/B/PK/Pjk/2019company which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other State inaccordance with its law, but the additional tax so charged shall notexceed 10 per cent of the amount of such profits after deductingtherefrom income tax and other taxes on income imposed thereon in thatother State;Terjemahan Bahasa Indonesia;(Terlepas dari ketentuanketentuan
Register : 16-04-2012 — Putus : 15-08-2012 — Upload : 27-09-2012
Putusan PN DENPASAR Nomor 232/PDT.G/2012/PN.Dps.
Tanggal 15 Agustus 2012 —
8158
  • Any suchdispute that cannot be resolved between 30(thkty) days after the matter indispute has been brought by one Partyto the attention of the otherPartyshould, at the election of either Party, be resolved by arbitration inthe English language under BANI (Indonesian Arbitration Body) Rules.Both Partiesare entitled to make written submissions to the Arbitrator soappointed.....1414appointed upon the subject matter of the dispute.
    Any such dispute that can notbe resolved within 30 (thirty) days after the matter in dispute has beenbrought by one party to the attention of the other party should, at theelection of either party be resolved by Arbitration in the english languageunder BANI (Indonesia Arbitratiton Body) Rules. Both parties are entitledto....1717to make written submissions to the arbotrator so appointed upon thesubject matter of dispute.
Register : 02-06-2014 — Putus : 20-08-2014 — Upload : 22-04-2015
Putusan MAHKAMAH AGUNG Nomor 353 B/PK/PJK/2014
Tanggal 20 Agustus 2014 — PT. EXINDOKARSA AGUNG VS DIREKTUR JENDERAL BEA DAN CUKAI;
235 Berkekuatan Hukum Tetap
  • Perbedaan tersebut menghasilkanperbedaan pada rasa, warna dan kemulusan kulit buah kurma tersebut.Untuk jelasnya, dibawah ini kami sampaikan kutipan dari dokumentermaksud :Dates go through 4 stages of development: 1) Chimri, or Kimri,stage, the first 17 weeks after pollination: green, hard, bitter, 80% moisture,50% sugars (glucose and fructose) by dry weight; 2) Khalal stage, the next 6weeks: become full grown, still hard; color changes to yellow, orange or red,sugars increase, become largely sucrose
Putus : 16-07-2019 — Upload : 17-10-2019
Putusan MAHKAMAH AGUNG Nomor 1106/B/PK/Pjk/2019
Tanggal 16 Juli 2019 — BUT NATUNA I BV vs DIREKTUR JENDERAL PAJAK
14160 Berkekuatan Hukum Tetap
  • Putusan Nomor 1106/B/PK/Pjk/2019resident of one of the two States has a permanent establishment in theother State, the profits of the permanent establishment may be subjectedto an additional tax in that other State in accordance with its law, butthe additional tax so charged shall not exceed 10 per cent of theamount of such profits after deducting therefrom income tax and othertaxes on income imposed thereon in that other StateTerjamahan Bahasa Indonesia(Terlepas dari ketentuanketentuan lainnya dalam
Putus : 20-03-2019 — Upload : 28-05-2019
Putusan MAHKAMAH AGUNG Nomor 889/B/PK/Pjk/2019
Tanggal 20 Maret 2019 — BUT SALAMANDER ENERGY (GLAGAH KAMBUNA) LIMITED VS DIREKTUR JENDERAL PAJAK
7238 Berkekuatan Hukum Tetap
  • Putusan Nomor 889/B/PK/Pjk/2019profits of the permanent establishment after payment of the income taxon those profits;Terjemahan dalam Bahasa Indonesia:(Terlepas dari ketentuanketentuan lainnya dalam Persetujuan ini,apabila suatu) perusahaan yang merupakan penduduk NegaraPenandatanganan Persetujuan memiliki bentuk usaha tetap di Negaralain Penandatanganan Persetujuan ini, memperoleh keuntungan bentukusaha tetap, keuntungan tersebut dapat dikenakan pajak (selain pajakyang dikenakan terhadap keuntungan
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
14633
  • However for most peoplewho work with or raise cattle, this term is not used in the same reference aspreviously noted.Bull: a mature, intact (testicles present and not removed) male bovine used forbreeding purposes.Steer: a male bovine (or bull) that has been castrated before reaching sexualmaturity and is primarily used for beef.Stag: a male bovine (or bull) that has been castrated after or upon reaching sexualmaturity and is primarily used for beef, but can and is also often used as a "gomer bull
    This is a term that primarily refers to a male bovine that has beencastrated after maturity. However, an ox can also be female bovine (cow or heifer) oreven a bull that has been trained for the same purpose.
    A calf is known as suchfrom birth to around 10 months of age.Bull calf: an immature intact male bovine (since all males are born with testes) thatis reliant on milk from his dam or a bottle for growth and survival.Steer calf: an immature male bovine that has been castrated a few days to a couplemonths after birth, and is reliant on milk from his dam or a bottle for growth andsurvival.Heifer calf: an immature female bovine that is reliant on milk from her dam or abottle for growth and survival.Freemartin
Register : 31-10-2011 — Putus : 25-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.42885/PP/M.XVII/19/2013
Tanggal 25 Januari 2013 — Pemohon Banding dan Terbanding
12128
  • ., Ltd. memberikan jawabanpersetujuan atas pesanan barang impor dari Pemohon Banding dengan rincian barang,jumlah, harga satuan dan total harga sebagai berikut: Jenis Barang Jumlah Harga Satuan Total HargaAluminous Handle 572 CTNS USD22.00 USD12,584.00Lock Body 572 CTNS USD18.90 USD10,810.00Fright USD1,344.00Total 114 CTNS USD24,738.00 dengan payment term: FOB, T/T after delivery bahwa suplier Shenzhen Xingming Import & Export Trading Co., Ltd. menerbitkanInvoice Nomor: DC9219 tanggal 30 Juni 2011
Register : 30-03-2016 — Putus : 10-10-2016 — Upload : 01-08-2019
Putusan PA NGAWI Nomor 494/Pdt.G/2016/PA.Ngw
Tanggal 10 Oktober 2016 — Penggugat melawan Tergugat
443
  • PutNo. 0494/rdt.G/z016/rA.NgwSebagai wali nasab Unlum;*) as nasab/jirige guardian,') dengan mas kawin berupa / With the dowry in term O:1 W3> Dyftunai /*nhjiKT) / cash/ndMXedf): dengan perjanjian nikah :yad tidak*)by wedding engagement yes / no)Sesudah akad nikah suami mengucapkan / membaca danmenandatangani taklik talak : ya /Jd*kt) / After the marriage ceremonywas done the husband uttered/read and signed the taklik tatak 'yes/no)tVGfrw, &A//,lsi sesuai dengan akta nikahContents are pursuans to