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Urut Berdasarkan
 
Putus : 16-08-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1500 B/PK/PJK/2017
Tanggal 16 Agustus 2017 — PT. NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK
19459 Berkekuatan Hukum Tetap
  • For this purpose, Seller shall carry out theweighing, moisture determination and the provisional assay inaccordance with internationally accepted practices. Buyer, at itssole expense, shall have the right to be present and/orrepresented at the time of such weighing, moisture determinationand provisional assaying;9.2 Provisional Payment. Provisional payment of ninety (90) percent9.3of the provisional payment value shall be made by Buyer withinthree (3) Business days after the Date of Arrival.
    Weighing, sampling, samplepreparation and determination of moisture content ofConcentrates shall be conducted by Buyer promptly after receiptof Concentrates. All weighing, lotting, sampling, samplepreparation and determination of moisture content ofConcentrates shall be done at Buyer's smelter in accordance withBuyers standard practice procedures in accordance withaccepted industry standard and with reliable modern equipmentand shall be final for settlement purposes.
    Seller, at its soleexpense, shall have the right to be present and/or represented atthe weighing, sampling, sample preparation and determination ofmoisture content. Failure to be present and/or represented at anyweighing, sampling, sample preparation and moisturedetermination shall be deemed to be a waiver of the right only insuch instance;10.2 Sample Lot. A sample lot of Concentrates shall be approximatelyfive hundred (500) Wet Metric Tonnes.
    When thedifference between the assay results of the parties for copper,gold and silver is within the splitting limits designated below, theexact mean of the assays shall be the settlement assay. In casethe variation between the parties assays exceeds the splittinglimits designated below, an umpire shall be selected in rotationfrom 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 nothigher or lower than the original assays.
Register : 24-07-2019 — Putus : 24-07-2019 — Upload : 26-07-2019
Putusan PN MALANG Nomor 161/Pid.C/2019/PN Mlg
Tanggal 24 Juli 2019 — Penyidik Atas Kuasa PU:
HERI MULYONO, S. AP
Terdakwa:
ali muntardo
132
  • 4..Petugas yang bertanda tangan di bawah ini, nama Mugn) Set YOWAT , cHnip .'97007.20 200701 2 ol2cp shall vel et ree Se... dengan mengingat sumpah jabatan serta berdasarkan peraturan Daerah Kota MalangNomor 5 Tahun 2009 tentang Penyidik Pegawai Negeri Sipi menyatakan bahwa pada hari ini, MN csc onetanggal 20 !9....... pukul...
Register : 21-11-2016 — Putus : 13-12-2016 — Upload : 15-05-2017
Putusan PN BAJAWA Nomor PN_Bjw_2_Pid_Pra_2016_FX
Tanggal 13 Desember 2016 — _PIDANA
11248
  • No one shall besubjected to arbitrary arrest or detention.
    No one shall be deprived of his libertyexcept on such grounds and in accordance with such procedure as areestablished by law.(2) Anyone who is arrested shall be informed, at the time of arrest, of the reasonsfor his arrest and shall be promptly informed of any charges against him.(3) Anyone arrested or detained on a criminal charge shall be brought prompilybefore a judge or other officer authorized by law to exercise judicial power andshall be entitled to trial within a reasonable time or to release
    It shall not be thegeneral rule that persons awaiting trial shall be detained in custody, but releasemay be subject to guarantees to appear for trial, at any other stage of thejudicial proceedings, and, should occasion arise, for execution of thejudgement.(4) Anyone who is deprived of hisliberty by arrest or detention shall be entitled totake proceedings before a court, in order that that court may decide withoutdelay on the lawfulness of his detention and order his release if the detention isnot
    lawful.(5) Anyone who has been the victim of unlawful arrest or detention shall have anenforceable right to compensation.Jika diperhatikan secara seksama, substansi yang terkandung dalam pasal9 ICCPR di atas sesungguhnya identik dengan substansi yang terkandung dalampasal 77 KUHAP.
Register : 22-02-2013 — Putus : 26-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor Put.48476/PP/M.IX/19/2013
Tanggal 26 Nopember 2013 — Pemohon Banding dan Terbanding
11420
  • Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures (Ocp) For The Rules Of Origin OfThe AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall
    Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall
Putus : 30-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 556/B/PK/PJK/2016
Tanggal 30 Juni 2016 — DIREKTUR JENDERAL PAJAK vs. PT. BAYER MATERIALSCIENCE INDONESIA
4527 Berkekuatan Hukum Tetap
  • The provisions of paragraph 1 of this Article shall not apply if thebeneficial owner of the royalties or fees for technical services,being a resident of a Contracting State, carries on business inthe other Contracting State in which the royalties or fees fortechnical services arise through a permanent establishmentsituated therein, or performs in that other State independentpersonal services from a fixed base situated therein, and theright, property or contract in respect of which the royalties orfees
    Royalties and fees for technical services shall be deemed toarise in a Contracting State when the payer is that State itself, aLand, a political subdivision, a local authority or a resident ofthat State.
    Where, however, the person paying the royalties orfees for technical services, whether he is a resident of aContracting State or not, has in a Contracting State a permanentestablishment or fixed base in connection with which theobligation to make the payments was incurred, and thepayments are borne by that permanent establishment or fixedbase, then the royalties or fees for technical services shall bedeemed to arise in the Contracting State in which the permanentestablishment or fixed base is situated
    Where, by reason of a special relationship between the payerand the beneficial owner or between both of them and someother person, the amount of the royalties or fees for technicalservices paid exceeds, for whatever reason, the amount whichwould have been agreed upon by the payer and the beneficialowner in the absence of such relationship, the provisions of thisArticle shall apply only to the lastmentioned amount.
    In suchcase, the excess part of the payments shall remain taxableaccording to the laws of each Contracting State, due regardbeing had to the other provisions of this Agreement.7.
Register : 21-06-2013 — Putus : 22-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52036/PP/M.IXA/19/2014
Tanggal 22 April 2014 — Pemohon Banding dan Terbanding
11125
  • Asian Nations And The Peoples Republic Of China, dalmelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Ori(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalRevised Operational Certification Procedures (OCP) For The Rules Of Origin Of 7AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) IThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan 7Issuing Authorities shall
    of the Certific.of Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA,c) The other statements of the Certificate of Origin (Form E) correspond to supportdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packagnumber and kinds of packages, as specified, conform to the products to be exportee) Multiple items declared on the same Certificate of Origin (Form E) shall
Register : 15-03-2011 — Putus : 22-04-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-44584/PP/M.XI/16/2013
Tanggal 22 April 2013 — Pemohon Banding dan Terbanding
12033
  • Bahwa berdasarkan Technical Assistance Agreement antara Yamaha Corporation Japan (Y PT XXX (YMMA), disebutkan bahwa:Article 4 Supply of components and Materials YCJ shall supply YMMA with components, parts and materials necessary for manufaProducts upon the request of YMMA. The price thereof will be determined at an 11competitive price. Date and method of payment, and method of transportation, and othmatters shall be determined through mutual consultation between the parties hereto;.
    Impor bahanbahan baku dan bahan setengah jadi untuk usahausaha tersebut di atidak mengurangi izin dari yang berwajib;Bahwa berdasarkan Technical Assistance Agreement antara Yamaha Corporation Japan (Y(Pemohon Banding, disebutkan bahwa:Article 4 Supply of components and MaterialsYCJ shall supply YMMA with components, parts and materials necessary for manufacturing tlupon the request of YMMA.
    The price thereof will be determined at an international competitiveand method of payment, and method of transportation, and other relevant matters shall be determirmutual consultation between the parties hereto.bahwa Pemohon Banding telah menyampaikan dokumen Laporan Keuangan periode 31 Maret 200oleh auditor Independen Drs. Thomson E.
Register : 19-12-2014 — Putus : 24-08-2015 — Upload : 09-09-2015
Putusan PN DENPASAR Nomor 914/Pdt.G/2014/PN Dps.
Tanggal 24 Agustus 2015 — ADE CHAERANI NUR SAFITRI MELAWAN PERSEROAN TERBATAS (PT) BALI RESORT & LEISURE (PT. BALI RESORT & LEISURE COMPANY);
13673
  • The arbitration panel shall consist of there (3)Hal. 5 dari 66 halaman putusan perkara Nomor 914/Pdt.G/2014/PN Dps.13.14.arbitrators, one (1) closed by the complainant, one (1) chosen by the respondentand a chairman chosen by the arbitrators named by the complainant and therespondent dalam terjemahan bebasnya berarti: Perselisihan antara para pihakyang muncul dan perjanjian ini atau dari perjanjian lain yang terkait denganperjanjian ini yang tidak dapat diselesaikan oleh Presiden Direktur yangmenyewakan
    The arbitrationpanel shall consist of three (3) arbitrators, one (1) chosen by thecomplainant, one (1) chosen by the respondent and a chairman chosen bythe arbitrators named by the complainant and the respondent;The Parties expressly agree that :(a) the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decisionissued by the arbitrators no later than twelve (12) months after thedate of commencement of the arbitration proceedings
    (being thedate of service of the complaint by the party initiating thearbitration), unless the arbitration panel finds good cause to permitan extension of the time for completion;(b) the arbitrators shall only reach their decision by applying strict rulesof law to the facts and shall not purport to resolve any dispute exaequo et bono;(c) the arbitration shall be conducted in the English language;(d) any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall
    dispute or question the decision ofthe arbitration tribunal before any judicial authority in the Republicof Indonesia or elsewhere;(e) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with the arbitration.Hal. 15 dari 66 halaman putusan perkara Nomor 914/Pdt.G/2014/PN Dps.16The fees and expenses of the arbitrating entity and other relatedexpenses shall be borne by the losing Party unless otherwisedetermined by the arbitrating entity;
    14.3 Pending the submission to arbitration and thereafter until the arbitrationtribunal issues its decision, each Party shall, except in the event ofexpiration, termination or failure by any of the other Parties to obey orcomply with a specific order or decision of the arbitration tribunal,continue to perform all of its obligations under this Agreement withoutprejudice to a final adjustment in accordance with the said award;Terjemahan dalam Bahasa Indonesia :Pasal 14 ARBITRASI;14.114.2Perselisihan
Putus : 26-07-2016 — Upload : 14-02-2017
Putusan MAHKAMAH AGUNG Nomor 1005 K/Pdt/2016
Tanggal 26 Juli 2016 — JUNANDA PUTJE SYARFUAN, dk VS PT HUMPUSS INTERMODA TRANSPORTASI TBK
940667 Berkekuatan Hukum Tetap
  • Ltd (the "Charterers") ofeach and every obligation of the Charterers of whatsoever nature underor in connection with the above referenced charterpatty (the"Charterparty") and should any breach thereof occur, we herebyundertake to indemnify you immediately upon demand without deductionfor all losses, expenses and liabilities of whatsoever nature that you maysuffer or incur by reason of that breach;Our liability under this guarantee shall be as primary obligor and in noway conditional upon your first
    proceeding against the Charterers.Further, our obligation hereunder is unlimited and shall not be affected byany insolvency (including without limitation, winding up, administration,receivership or administrative receivership), amalgamation,reconstruction, change of name, ownership, control or status of, or anyHalaman 3 dari 25 hal.
    Nomor 1005 K/Pdt/2016legal limitation relating to, by or of the Charterers or any other person,and we shall not be discharged or released from our obligationshereunder by any arrangement or agreement made between you and theCharterers or a receiver, administrative receiver, administrator, liquidator,or similar officer of the Charterers, or by renegotiation, substitution,alteration, amendment or variation (however fundamental) of theobligations imposed upon the Charterers under or in connection with
    proceeding against the Charterers.Further, our obligation hereunder is unlimited and shall not be affectedby any insolvency (including without limitation, winding up,administration, receivership or administrative receivership),amalgamation, reconstruction, change of name, ownership, control orHalaman 13 dari 25 hal.
    Nomor 1005 K/Pdt/2016status of, or any legal limitation relating to, by or of the Charterers or anyother person, and we shall not be discharged or released from ourobligations hereunder by any arrangement or agreement made betweenyou and the Charterers or a receiver, administrative receiver,administrator, liquidator, or similar officer of the Charterers, or byrenegotiation, substitution, alteration, amendment or variation (howeverfundamental) of the obligations imposed upon the Charterers under or
Putus : 20-11-2019 — Upload : 27-12-2019
Putusan MAHKAMAH AGUNG Nomor 4253/B/PK/Pjk/2019
Tanggal 20 Nopember 2019 — PT QUEEN PACIFIC SUKSESABADI vs DIREKTUR JENDERAL BEA DAN CUKAI
2816 Berkekuatan Hukum Tetap
  • (C) The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact ea the ieconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.
    In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    Subject to Note 3 tw this Chapter (a> The material of the upper shall be taken to be the constitucr saterial ng the greatestexternal surface area, no count being taken of acccssori such as ankle Patches, edging, ornamentation, buckles, tabs, eyelet stays or (b> The constituent material of the outer sole shall be taken to he ma jal & the greatestsurface arca in contact with the ground, mo account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments
    Subject to Note 3 to this Chapter :(a> The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklePatches, cdging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestSurface area in contact with the ground, no account being taken of accessories or reinforcementssuch
Register : 24-07-2019 — Putus : 24-07-2019 — Upload : 26-07-2019
Putusan PN MALANG Nomor 156/Pid.C/2019/PN Mlg
Tanggal 24 Juli 2019 — Penyidik Atas Kuasa PU:
HERI MULYONO, S. AP
Terdakwa:
ali muntardo
112
  • 4..Petugas yang bertanda tangan di bawah ini, nama Mugn) Set YOWAT , cHnip .'97007.20 200701 2 ol2cp shall vel et ree Se... dengan mengingat sumpah jabatan serta berdasarkan peraturan Daerah Kota MalangNomor 5 Tahun 2009 tentang Penyidik Pegawai Negeri Sipi menyatakan bahwa pada hari ini, MN csc onetanggal 20 !9....... pukul...
Register : 12-07-2017 — Putus : 07-09-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1443 B/PK/PJK/2017
Tanggal 7 September 2017 — DIREKTUR JENDRERAL BEA DAN CUKAI VS PT. INDOCEMENT TUNGGAL PRAKARSA, Tbk;
3723 Berkekuatan Hukum Tetap
  • In cases when a Certificate of Origin (Form D) is rejected bythe customs authority of the importing Member State, thesubject Certificate of Origin (Form D) shall be markedaccordingly in Box 4 and the original Certificate of Origin (FormD) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days. The issuing authority shallbe duly notified of the grounds for the denial of tariff preference;3.
    statement based on the current cost and prices, within a sixmonth timeframe, specified at the date of exportation subject to thefollowing conditions:(a) The request for retroactive check shall be accompanied withthe Certificate of Origin (Form D) concerned and shall specifythe reasons and any additional information suggesting that theparticulars given on the said Certificate of Origin (Form D) maybe inaccurate, unless the retroactive check is requested on arandom basis;(b) The issuing authority receiving
    of the retroactive check, paragraph(c) shall be applied Retroactive checks sebagaimanadisebutkan di atas dilakukan tidak terbatas pada keraguanreceiving authority atas origin criteria yang tercantum dalamForm D.
    company, provided that the goods meet therequirements of Chapter 3 of this Agreement;2) The exporter shall indicate "third country invoicing" and suchinformation as name and country of the company issuing theinvoice in the Certificate of Origin (Form D);b.
    Bahwa berdasarkan Overleaf Note Number 10 Annex 7,Operational Certification Procedure For The Rules Of Originmenyatakan sebagai berikut: Third Country Invoicing: In cases where invoices are issued bya third country, "the Third Country Invoicing" box should beticked () and such information as name and country of thecompany issuing the invoice shall be indicated in box 7;3.
Putus : 20-07-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1279 B/PK/PJK/2017
Tanggal 20 Juli 2017 — DIREKTUR JENDERAL PAJAK VS PT. CHEVRON PACIFIC INDONESIA
4025 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,except that with respect to any of such liabilities whichCONTRACTORS may be obliged to pay directly, PERTAMINA shallHalaman 11 dari 39 halaman.
    diatursebagai berikut:"Pajak Ditanggung Pemerintah, yang selanjutnya disebutPDTP, adalah pajak terutang yang dibayar oleh pemerintahdengan pagu anggaran yang telah ditetapkan dalam AnggaranPendapatan dan Belanja Negara, kecuali ditentukan lain dalamUndangUndang mengenai Anggaran Pendapatan dan BelanjaNegara";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
    ;The obligations of P ERTAMINA hereunder shall bedeemed to have complied with the delivery toCONTRACTOR within one hundred and twenty (120) daysafter the end of each Calender Year, of documentary proofin accordance with the Indonesian fiscal laws that liabilityfor the above mentioned taxes has been satisfied, exceptthat with repect to any of such Iiabilities whichCONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share ofproduction hereunder within sixty (60)
    Overhead Allocation;General 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.
    Laws and Regulations, yang antara lain mengaturbahwa:2.1 The laws of the Republis of Indonesia shall apply tothis Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall;(6) 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
Register : 21-09-2012 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put-50161/PP/M.VIII/16/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
11333
  • abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall
    be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of ser8vice shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent
Register : 21-09-2012 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put-50159/PP/M.VIII/16/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
11531
  • abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall
    be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address
Register : 17-06-2013 — Putus : 12-12-2013 — Upload : 14-04-2014
Putusan PENGADILAN PAJAK Nomor PUT.49232/PP/M.VII/19/2013
Tanggal 12 Desember 2013 — Pemohon Banding dan Terbanding
17627
  • ,dengan alamat 20 Bendemeer Road Hex. 0201 Cyberhub, Singapore;bahwa dalam Form E dan Bill of lading, barang dikapalkan dari Xingang, China;bahwa dengan demikian terdapat bukti terjadinya Third Party/Country Invoicing;bahwa importasi dengan kategori Third Party/Country Invoicing diperbolehkan, diaturdalam Rule 23 Revised Operational Certification Procedures (OCP) For The RulesOf Origin Of The AseanChina Free Trade Area, sebagai berikut : The CustomsAuthority of the importing Party shall accept a
    The third party invoicenumber should be indicated in Box 10 of the Certificate of Origin (Form E), theexporter and consignee must be located in the Parties and the copy of the third partyinvoice shall be attached to the Certificate of Origin (Form E) when presenting to theCustoms Authority of the importing Party yang telah disahkan dengan PeraturanPresiden Republik Indonesia Nomor 37 Tahun 2011 Tentang Pengesahan SecondProtocol To Amend The Agreement On Trade In Goods Of The FrameworkAgreement On
Register : 03-02-2017 — Putus : 08-03-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 303 B/PK/PJK/2017
Tanggal 8 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. CHEVRON PACIFIC INDONESIA;
4546 Berkekuatan Hukum Tetap
  • Putusan Nomor 303/B/PK/PJK/2017The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calendar Year, of documentary proofin accordance with the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respect to any of suchliabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of production
    Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi Hasil Blok RokanAntara Perusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan Pemohon Banding, dinyatakan sebagai berikut:"PERTAMINA shall:(a)(b) Except with respect to CONTRACTOR's obligation to pay the IncomeTax Including final tax on profits after tax deduction as set forth atsubsection 1.2(r) of this Section IV. assume and discharge otherIndonesian taxes of CONTRACTOR including value added tax,transfer tax, import and export duties
    ,;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesian fiscal laws thatliability for the above mentioned taxes has been satisfied, except thatwith repect to any of such liabilities which CONTRACTORS may beobliged to pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60
    Overhead AllocationGeneral and Administrative cost, other them direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly. The method selected must be approved byPERTAMINA, and such approval can he reviewed periodically byPERTAMINA and the CONTRACTOR."
    The laws Of the Republis of Indonesia shall applyto this Contract, dan?Section IV Rights and Obligations ofthe Parties:CONTRACTOR shall(o) furnish all technical aid, including foreignpersonnel, required for the performance oftheHalaman 35 dari 43 halaman.
Register : 10-10-2014 — Putus : 21-01-2015 — Upload : 22-04-2015
Putusan MAHKAMAH AGUNG Nomor 897 B/PK/PJK/2014
Tanggal 21 Januari 2015 — DIREKTUR JENDERAL BEA DAN CUKAI VS PT. HOPPECKE INDONESIA;
229 Berkekuatan Hukum Tetap
  • FTA butir 2e: "Dari sisi waktu penerbitan,dalam OCP sebelumnya Form E hanya bisa diterbitkan pada saat eksporatau segera setelahnya (at the time of exportation or soon thereafter),sementara dalam OCP yang baru diatur bahwa form E dapat diterbitkansebelum atau sampai dengan pengapalan (prior to or at the time ofshipment) atau tidak melebihi 3 (tiga hari) setelah pengapalan (no laterthan three days from the date of shipment)e Dalam Revised OCP Rule 11: "In principle, a Certificate of Origin (FormE) shall
    In Exceptionalcases where the Certificate of Origin (Form E) has not been issued by thetime of Shipment or no later than three (3) days from the date ofShipment, at the request of the exporter, the Certificate of Origin (FormE) shall he issued retroactively in accordance with the domestic laws,regulations and administrative rules of the exporting Party within twelve(12) month from the date of shipment, in which case it is necessary toindicate "ISSUED RETROACTIVELY" in Box 13.
Register : 15-08-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54087/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
11322
  • Republik Indonesia Nomor 37 Tahun 2011, dalam melaksanakankerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin (ROO) Form E atau SuratKeterangan Asal Barang Form E, yang diatur secara rinci dalam Revised Operational CertificationProcedures (OCP) For The Rules Of Origin Of The AseanChina Free Trade Area;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (Ocp) For The Rules OfOrigin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall
    Certificate of Origin (Form E), and signed bythe authorised signatory;b) The origin of the product is in conformity with 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
Register : 22-03-2011 — Putus : 13-12-2011 — Upload : 28-04-2014
Putusan PN JAKARTA SELATAN Nomor 173/Pdt.G/2011/PN.Jkt.Sel
Tanggal 13 Desember 2011 — PT. LEBONG TANDAI ( PT. LT ), L A W A N AVOCET MINING PUBLIC LIMITED COMPANY
15780
  • terhadapnyaditawarkan terlebin dahulu saham apabila pemegangsaham/pemilik hendak menjual sahamnya.Bahwa ketentuan tentang First Right of Refusal tersebutdiatur dalam Pasal 8.1.3 Amendment No. 1 To Contract ofWork Joint Venture Agreement sebagaimana dikutip dibawah ini:Hal 13 dari 37 Hal Putusan No. 180/Pdt.G/2011/PN.Jkt.Sel14Pasal 8.1.3 Amendment No. 1 To Contract of WorkJoint Venture Agreement tertanggal 27 Pebruari 2004:Before either Party (the Assigning Party) exercisesits right to assign, the Assigning Party shall
    January 2002 (vide buktiT2) dan kemudian diubah dengan Amendment No. 1 ToContract of Work Joint Venture Agreement tertanggal 27Februari 2004 (vide bukti T3).Bahwa di dalam Pasal 9.7 dari New Contract of WorkPerjanjian Joint Venture menunjuk kepada arbitrase dikutipsebagai berikut:Hal 15 dari 37 Hal Putusan No. 180/Pdt.G/2011/PN.Jkt.Sel16Pasal 9.7 New Contract of Work Perjanjian JointVenture tertanggal 30 Juni 1994: saavan that all disputes hereunder or concerning any ofthe subject matter hereof shall
    be finally settled underthe Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by threearbitrators appointed in accordance with the Rules allof whom shall have internationally recognizedqualifications for such appointment together with asubstantial background of business experience.Judgement on the award of a majority of the arbitratorsmay be entered in any court having jurisdiction.Nomination of the Arbitrators shall be accomplished asprovided under the Rules.
    Joint Venture yaitu dalamNovation and Amendment Agreement tertanggal 31 Januari2002 (vide Bukti T2) dalam Pasal 6.4 diatur bahwaketentuan tentang arbitrase di Perjanjian Joint Venture awal(yaitu pasal 9.7 New Contract of Work Perjanjian JointVenture) tetap berlaku terhadap Novation and AmendmentAgreement 31 Januari 2002, sebagaimana dikutip sebagaiberikut :Pasal 6.4 Perjanjian Novasi dan Perubahannyatertanggal 31 January 2002 (vide Bukti T2):Any dispute arising hereunder that directly involvesPT LT shall
    membatalkanputusanjudexfactiedanmenyatakan bahwaPengadilan Negeritidak berkuasa menqadili perkara itu.Putusan Mahkamah Agung No. 794K/Sip/1982, tanggal 27 Januari 1983 (Bukti T10), menyatakansebagai berikut:Terlepas dari alasankasasi, putusanPengadilanTinggi/Pengadilan Negeri harus dibatalkan denganalasan Mahkamah Agung sendiri karena Pengadilan Tinggi salah menerapkan hukum.Dalam Policy No. 49/00137/08 tanggal 10 Agustus1978 di bawah bagian tentang Conditions telahdiuraikan bahwa all differences arising out of thisPolicy shall