Ditemukan 2114 data
JOHANY.Y
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Fotocopy To All To Whom These Presents Shall Come, 25" day of May2019, Which Attest LEE MIN SEN, Notary Public Singapore, diberi tandaP6;Halaman 2 dari 6 Penetapan Nomor : 830 / PDT. P/ 2019/ PN Btm7. Fotocopy terjemahan Surat Keterangan Pernyataan yang di Saksikan dandibuat Oleh Notaris LEE MIN SEN, tanggal 25 Mei 2019, diberi tanda P6;8.
86 — 66 — Berkekuatan Hukum Tetap
data pembanding / transaksi PT Z ke PT A/Halaman 18 dari 37 halaman Putusan Nomor 214/B/PK/PJK/2015franko pabrik) ditambahkan dengan nilai beda kondisiRp.100.000,00 yaitu biaya pengangkutan dan asuransi) samadengan Rp.2.100.000,00.Referensi lain mengenai definisi wajar (arms length principle) dapatditemukan pada OECD Transfer Pricing Guidelines, pada Paragraf 1.6yang berbunyi :where conditions are made or imposed between the two (associated)enterprises in their commercial or financial relations which
differ fromthose which would be made between independent enterprises, then anyprofits which would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have no so accrued,may be included in the profits of that enterprise and taxed accordinglyJika suatu kondisi yang terjadi antara pihak yang terafiliasi berbedadengan kondisi yang terjadi antara pihakpinak yang independen,kemudian suatu laba yang seharusnya dilaporkan di salah satuperusahaan tertentu
Yahya Harahap SH, Hukum Acara Perdata,Gugatan, Persidangan, Penyitaan, Pembuktian dan Putusan Pengadilan,Penerbit Sinar Grafika, hal. 830).Halaman 31 dari 37 halaman Putusan Nomor 214/B/PK/PJK/2015Bahwa dalam Yurisprudensi, putusan yang diambil mengandung pertimbanganyang mendasar yaitu ratio decidendi atau basic reason, berupa prinsip hukumyang dijadikan dasar putusan yang diambil (the principle of law which thedecision is based), dan putusan yang dijatunkan merupakan kasus yangberhubungan dengan
106 — 21
mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :64.016401.10.00.006401.92.00.00Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solesbagian atas dari karet atau dari plastik, and uppers of rubber or of plastics, ttbagian atasnya tidak dijpasang pada uppers of which
92 — 47 — Berkekuatan Hukum Tetap
However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.
Commentary on Article 11 Paragraph 9..the State of source is not obliged to give up taxing rights overinterest income merely because that income wasimmediatelyreceived by a resident of a State wth which the Stateof source had concluded a convention.
For these reasons, the report from theCommittee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes thata conduit company cannot normally be regarded as theBeneficial Owner if; though the formal owner, it has, as apractical matter, very narrowpowers which render it, in relation toHalaman 19 dari 37 halaman. Putusan Nomor 646/B/PK/PJK/20148. 2.8.3.the income concerned, a mere fiduciary or administrator actingon account of the interested parties.c.
Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam /Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (lawdevelopment), sehingga pada hakekatnya
42 — 30 — Berkekuatan Hukum Tetap
Agreementtertanggal 1 Maret 2005, No. 031/Leg/C/III/05 sebagai berikut:"Without limitation to the rights of the Principal under clause 2.2, theDistributor further acknowledges that the Principal or a PhilipsAssociated Company (or another distributor appointed by thePrincipal or a Philips Associated Company) may sell any of theProducts directly to customers in the Territory in the followingcircumstances:(bo) Selected Customers of the Principal or a Philips AssociatedCompany or of another distributor which
are specificallymentioned in Annex A (which Principal shall give at leastfourteen (14) days prior written notice to the Distributor) insituations where it is preferable for the Selected Customers todeal directly with the Principal or a Philips related company oranother distributor.
Selected CustomersThe list of Philips customers which are mentioned in clause 2.3of the main agreement are as follows:(c) Global based client where contracts may be negotiated toapply more than one country and not merely focused in theTerritory such as Makro, Be My Home, Carrefour, CWBank, Courts. "Yang artinya:"4.
245 — 88 — Berkekuatan Hukum Tetap
Putusan Nomor 2058/B/PK/Pjk/2019debtor's profits, and in particular, income from government securities andincome from bonds or debentures but shall not include any item which istreated as a distribution under the provisions of Article 10 of thisAgreement; sehingga Keputusan Terbanding sekarang PemohonPeninjauan Kembali dilakukan secara terukur dan olehkarenanya koreksiTerbanding (sekarang Pemohon Peninjauan Kembali) dalam perkara aquo tetap dipertahankan karena telah sesuai dengan ketentuanperaturan
167 — 318 — Berkekuatan Hukum Tetap
Putusan Nomor 174/B/PK/PJK/2015adalah "The term "dividends" as used in this Article means income (romshares, mining shares, founders' shares or other rights (not being debtclaims), participating in profits, as well as income from other corporaterights which is subjected to the same taxation treatment as income fromshares by the laws of the State of which the company making thedistribution is a resident".Ketentuan ini secara substansial mengatur bahwa definisi dividen adalah:e Penghasilan atas kepemilikan
saham dari laba (Income from sharesparticipating in profits"); dane Penghasilan dari kepemilikan perusahaan yang dikenai pajak yangsama dengan pengenaan pajak atas penghasilan dari sahamberdasarkan hukum negara tempat perusahaan yang membayardividen terdaftar sebagai subjek pajak ("income from other corporaterights which is subjected to the same taxation treatment as incomefrom shares by the laws of the State of which the company makingthe distribution is a resident");Oleh karena itu, definisi dividen
Berikut Pemohon Peninjauan Kembalikutipkan ketentuan dalam Tax Treaty, sehubungan dengan pembayarandividen, yang terkait dengan istilan Beneficial Owner (Article 10 (1) dan(2) Tax Treaty);Article 10 (1) Tax Treaty"Dividends paid by a company which is a resident of a Contracting Stateto aresident of the other Contracting State may be taxed in that otherState";Halaman 19 dari 66 halaman.
the Contracting State ofwhich the company paying the dividends is a resident and according tothe laws of that State, but if the recipient is the beneficial owner of thedividends, the tax so charged shall not exceed:(i) 715 percent of the gross amount of the dividends if the companypaying the dividends engages in an industrial undertaking;(ii) 20 percent of the gross amount of the dividends in other cases.This paragraph shall not affect the taxation of the company in respect ofthe profits out of which
It makes plain that theState of source is not obliged to give up taxing right over dividend incomemerely because that income was immediately received by resident of aState with which the State of source had conclude a convention. ... ",Berdasarkan Commentary tersebut, secara jelas diterangkan bahwaistilan "beneficial owner sematamata untuk mengklarifikasi arti kata"dibayar ...... kepada Wajib Pajak ("resident')".
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itu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solesbagian atas dari karet atau dari plastik, and uppers of rubber or of plastics, thebagian atasnya tidak dipasang pada uppers of which
239 — 88 — Berkekuatan Hukum Tetap
However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.
Commentary on Article 11 Paragraph 9the State of source is not obliged to give up taxing rights overinterest income merely because that income wasimmediatelyreceived by a resident of a State with which the State ofsource had concluded a convention.
Forthese reasons, the report from the Committee on Fiscal Affairsentitled "Double Taxation Conventions and the Use of ConduitCompanies" concludes that a conduit company cannot normally beregarded as the Beneficial Owner if; though the formal owner, it has,as a practical matter, very narrow powers which render it, in relationto the income concerned, a mere fiduciary or administrator acting onaccount of the interested parties.c.
Yahya Harahap SH,Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktian danPutusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam /Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (/awdevelopment), sehingga pada hakekatnya
106 — 55 — Berkekuatan Hukum Tetap
sama yaitu 100.000 Yen per bulan;e Sebagai bukti pendukung, Pemohon Banding lampirkan contoh DebitNote yang diterbitkan oleh Kantor Pusat Pemohon Banding di Jepangkepada Pemohon Banding cabang Singapura dan Malaysia yang jugaterdapat komponen basic charge sebesar 100.000 Yen;e Lebih lanjut, Pasal 7 Ayat (3) Perjanjian Penghindaran PajakBerganda (P3B) antara Indonesia dan Jepang mengatur bahwa:"In determining the profits of a permanent establishment, there shallbe allowed as deductions expenses which
are incurred for thepurposes of the permanent establishment, including executive andgeneral administrative expenses so incurred, whether in theContracting State in which the permanent establishment is situated orHalaman 5 dari 38 halaman.
e Metode alokasi ini telah dirinci serta diverifikasi kebenarannya olehKantor Akuntan Publik Deloitte Touche Tohmatsu (KAP Deloitte), Jepang.Atas verifikasi tersebut KAP Deloitte mengeluarkan sertifikasi atas alokasibiaya Kantor Pusat Pemohon Banding di Jepang kepada PemohonBanding di Indonesia;e Lebih lanjut, Pasal 7 Ayat 3 P3B antara Indonesia dan Jepangmengatur bahwa:"In determining the profits of a permanent establishment, there shallbe allowed as deductions expenses which are incurred for thepurposes
of the permanent establishment, including executive andgeneral administrative expenses so incurred, whether in theContracting State in which the permanent establishment is situated orelsewhere",dengan terjemahan sebagai berikut:"Dalam menentukan besarnya laba suatu bentuk usaha tetap, dapatdikurangkan biayabiaya yang dikeluarkan untuk kepentingan bentukusaha tetap itu, termasuk biayabiaya pimpinan dan biayabiayaadministrasi umum, baik yang dikeluarkan di Negara dimana BUT ituberada ataupun di tempat
236 — 42 — Berkekuatan Hukum Tetap
Putusan Nomor 1120/B/PK/PJK/201 7tidak dapat melindungi dari penetrasi air, maka alas kaki tersebut tidakdapat diklasifikasikan sebagai alas kaki tahan air; Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec92002;The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to givewaterproofprotection to the foot, are incorporated into a singlecomponent which may be made of rubber or plastic,Diterjemahkan oleh Penerjemah Resmi
269 — 116 — Berkekuatan Hukum Tetap
Bahwa sesuai dengan struktur pos tarif 64.01 di : i FPon Sean po dalam Buku Tarif Kepabeanan Indonesia Tahun' oaoyr 4las kaki tahan air dengan sol Waterproof footwear with outer soles Iuar dan bagian atas dari karet and uppers of rubber or af plastics, atau dari plastik, bagian atasnya the uppers af which are neither Sized tidak dipasang pada sol dan tidakto the sole nor assembled bydirakit dengan cara dijahit, !
Bahwa BTKI 2017 alas kaki dengan outer sole dan upper terbuat dari bahan karetatau plastik, diklasifikasikan pada Pos Tarif 64.01 dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber or of plastics, theuppers of which are neither fixed to the sole nor assembled by stitching,riveting, nailing, screwing, plugging or similar processes.64.02 Other footwear with outer soles and uppers of rubber or plastics.3.
Bahwa pengertian Waterproof dari negara Canada yaitu Customs Tariff ScheduleCanada dapat dilihat dari beberapa literatur dan struktur klasifikasi Pos 64.01 dan64.02 sebagai berikut:64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastics, theuppers of which are neither fixed to the sole nor assembledby stitching, riveting,nailing, screwing, plugging or similar processes.6401.10 Footwear incorporating a protective metal toecap Of rubber:6401.10.11 00 Riding boots solely of rubber6401.10.19
86 — 60 — Berkekuatan Hukum Tetap
However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner ofHalaman 16 dari 37 halaman. Putusan Nomor 306/B/PK/PJK/2015the interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.
Putusan Nomor 306/B/PK/PJK/20158. 2.received by a resident of a State with which the State of sourcehad concluded a convention. The term "Beneficial Owner " is notused in a narrow technical sense, rather, it should be understoodin its context and in light of the object and purposes of theConvention, including avoiding double taxation and the preventionof fiscal evasion and avoidance ;.
For these reasons, the report from theCommittee on Fiscal Affairs entitled "Double Taxation Conventionsand the Use of Conduit Companies" concludes that a conduitcompany cannot normally be regarded as the Beneficial Owner if;though the formal owner, it has, as a practical matter, very narrowpowers which render it, in relation to the income concerned, amere fiduciary or administrator acting on account of the interestedparties..
Putusan Nomor 306/B/PK/PJK/2015SH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam /Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (/awdevelopment),
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InterBank Offer Rate from time to time for one hundred and eighty (180)days Eurodollars, which interest will oe calculated with quarterly rests, and from thetime for calculation shall be and be deemed to have been added to and accumulatedwith the outstanding balance of the loan money and shall itself bear interestaccordingly;Teriemahan :Uang pinjaman tersebut akan dikenakan bunga setiap tahunnya sebesar 2% +SIBOR dari waktu ke waktu untuk 180 hari Dollar Eropa, dimana bunga ituakan diperhitungkan
setiap 3 bulan, dan dari waktu ke waktu perhitungan ituakan mengikat dan diakumulasikan dengan saldo pinjaman dan dengansendirinya akan dikenakan bunga.Point 4.3Indah will be jointly and severally liable for the repayment of the loan money andpayment of interest which will be affected" by instalments, cash for fall due at the timeof payment of any dividend which becomes payable by the PT.
T Company to pay Newmont the wholeof each dividend to which Indah is entitled;Teriemahan :PT Pukuafu Indah akan memberikan perintah yang tidak dapat ditarik kembali kepadaPT. Company (PT NNT) untuk membayar Newmont seluruh dividen yang menjadihak PT Pukuafu Indah;Point 4.5To secure repayment of the loan money and payment of interest as aforesaid in theJoint Venture, or a mortgage over all shares in the PT.
Company which it holds at thetime of the first application for money, or which it subsequently acquires, and Indahwill charge all dividends from PT. Company to which it is, or may subsequentlybecome entitle with repayment of the loan money an payment of interest as providedto Newmont accordingly. Indah shall assign such dividends to Newmont accordingly.Indah shall execute security and divinded, assignment documents in the from ofSchedules.
consists of 478,384 shares, toPT Pukuafu Indah, an Indonesian limited liability company, at aprice to be determined by agreement between NIL and NTMC andthe Government of Indonesia pursuant to Article 24 of theCompanys Contract of Work for the 7% interest offered by NIL andNTMC to the Government of Indonesia in March 2007, provided,first that NIL/NTMC are able to agree with PTPI upon mutuallyacceptable agreements for the transfer and sale by I August 2007,failing which the approval to transfer the
134 — 28 — Berkekuatan Hukum Tetap
sesuai identifikasi adalah alas kakitahan air dengan sol luar (outer sole) dan bagian atas (upper) dariplastik, dibuat dengan cara pencetakan melalui penyuntikan (/njectionMoulding), tidak dijahit, dikeling, dipaku, disekrup, ditusuk, atau prosessemacam itu;Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan 64.02dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber or ofplastics, the uppers of which
jenis (sandal, sepatu, boot,terompah dll) dengan proses pembuatan bagian atasnya dipasangpada sol dan dirakit dengan cara stitching, riveting, nailing, screwing,plugging atau proses semacam itu, diklasifikasikan pada pos 6402.Bahwa pengertian Waterproof dari negara Canada yaitu Customs Tariff Schedule Canada dapat dilinat dari beberapa literatur dan strukturklasifikasi Pos 64.01 dan 64.02 sebagai berikut:64.01 Waterproof footwear with outer soles and uppers of rubber orofplastics, the uppers of which
40 — 20 — Berkekuatan Hukum Tetap
Prinsip ini dapat dianggapsebagai dasar pemikiran untuk prinsip keadilan horizontal dankeadilan vertical);bahwa terkait dengan Keadilan Horizontal (Horizontal Equity)pada halaman 221 disebutkan:A variant of principle of individual equity which holds thatsimilarly situated taxpayers should receive similar taxtreatment",(varian dari prinsip keadilan individual yaitu bahwa wajib pajakyang berada pada situasi yang sama harus menerimaperlakuan pajak yang sama);bahwa sedang untuk Keadilan Vertikal (Vertical
Equity) padahalaman 472 menyebutkan:A variant of individual equity, which holds that differentlysituated taxpayers should be treated differently;(varian dari keadilan individual yaitu bahwa wajib pajak yangberada pada situasi yang berbeda harus diperlakukan berbeda);bahwa Musgrave dalam Horizontal Equity, Once More(Richard A.
This principle of equality, or horizontal equity, isfundamental to ihe abilitytopay approach, which requires equaltaxation of people with equal ability and unequal taxation ofpeople with unequal ability. Beyond this, the principle of equalityis accepted by many who do not lay much siore in the abilitytopay approach.
Without a scheme ofvertical equity, the requirement of horizontal equity at bestbecomes a safeguard against capricious discriminationa safeguard which might be provided equally well by arequirement that taxes be distributed at random. To mean morethan this, the principle of horizonthal equity must be seenagainst the backdrop of an explicit view of vertical equity;(Persyaratan adanya keadilan horizontal dan vertikal adalahdua sisi yang berbeda dari koin yang sama.
are imposed initially on theindividual or household that is meant to bear the burden;Indirect taxes are taxes which are imposed at some other pointin the system but are meant to be shifted to whomever issupposed to be the final bearer of the burden;Halaman 18 dari 66 halaman.
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EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall be deemed to be theplace where the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which
117 — 24
dengan cara semacamitu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :1Alas kaki tahan air dengan sol WaterproofFootwear with outer solesluar dan bagian atas dari karet and uppers of rubber or of plastics,atau dari plastik, bagian atasnya the uppers of which
30 — 12 — Berkekuatan Hukum Tetap
Prinsip ini dapat dianggapsebagai dasar pemikiran untuk prinsip keadilan horisontal dankeadilan vertical);Bahwa terkait dengan Keadilan Horizontal (Horizontal Equity)pada halaman 221 disebutkan:A variant of principle of individual equity which holds thatsimilarly situated taxpayers should receive similar taxtreatment",(varian dari prinsip keadilan individual yaitu bahwa wajib pajakyang berada pada situasi yang sama harus menerima perlakuanpajak yang sama);Bahwa sedang untuk Keadilan Vertikal (Vertical
Equity) padahalaman 472 menyebutkan:A vanant of individual equity, which holds that differentlysituated taxpayers should be treated differently;(varian dari keadilan individual yaitu bahwa wajib pajak yangberada pada situasi yang berbeda harus diperlakukanberbeda);Bahwa Musgrave dalam Horizontal Equity, Once More(Richard A.
This principle of equality, or horizontal equity, isfundamental to ihe abilitytopay approach, which requires equaltaxation of people with equal ability and unequal taxation ofpeople with unequal ability. Beyond this, the principle of equalityis accepted by many who do not lay much siore in the abilitytopay approach. Indeed, has been suggested that the rule ofhorizontal equity is valid, even though little can be said aboutHalaman 16 dari 68 halaman.
Without a scheme ofvertical equity, the requirement of horizontal equity at bestbecomes a safeguard against capricious discrimination a safeguard which might be provided equally well by arequirement that taxes be distributed at random. To mean morethan this, the principle of horizonthal equity must be seenagainst the backdrop of an explicit view of vertical equity;(Persyaratan adanya keadilan horisontal dan vertikal adalah duasisi yang berbeda dari koin yang sama.
are imposed initially on theindividual or household that is meant to bear the burden;Indirect taxes are taxes which are imposed at some other pointin the system but are meant to be shifted to whomever issupposed to be the final bearer of the burden;Halaman 19 dari 68 halaman.
68 — 43 — Berkekuatan Hukum Tetap
Putusan Nomor 1122/B/PK/PJK/2017solution polymerization of olefinically unsaturated monomersand controls extensive unpatented technical information andknow how for the manufacture, testing and application of saidProducts;Licensor proposes to continue its extensive research anddevelopment work in the said field;Licensess is desirous of using inventions, technical informationand know how of the said kind which are at present available toLicensor;Licensee is also desirous of using future patented andunpatented
results of Licensors research and developmentwork;Licensor is willing to accede to such desires on the part ofLicensee, to the extent which is deemed necessary and which isto be examined from case to case, by transmitting technicalinformation and know how;As consideration for the services rendered by Licensor pursuantto article Il, License shall pay to Licensor a running royalty ofthree percent (3%) of net sales value (as defined hereinafter) ofthe agreement products manufactured and used or sold