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Register : 06-08-2020 — Putus : 09-10-2020 — Upload : 09-10-2020
Putusan PT PEKANBARU Nomor 171/PDT/2020/PT PBR
Tanggal 9 Oktober 2020 — Pembanding/Penggugat : Delimax, Pte. Ltd.dalam kedudukannya sebagai Pemegang Saham Mayoritas PT Delimax Indonesia,
Terbanding/Tergugat : Ik Hen
198107
  • AdapunPerkara No. 184 telah diputusoleh Majelis Hakim padaPengadilan Negeri Batamsebagaimana tertuang dalamPutusan No.Delimax Indonesia, in which theFirst Party holds 285.000 (twohundred eighty five thousand)shares of PT Delimax Indonesiawhich is 95 % (ninety fivepercent) of the entire shares inPT Delimax Indonesia, asstipulated in the Articles ofAssociation of Limited LiabilityCompany PT Delimax Indonesia,Number 80, dated 19 June 2013,made before Anly Cenggana,S.H., Notary in Batam (Articlesof Association
    of PT DelimaxIndonesia).That the Second Party isone of the shareholders in PTDelimax Indonesia, in which theSecond Party holds 15,000(fifteen thousand) shares of PTDelimax Indonesia, which is 5%(five percent) of the entire sharesin PT Delimax Indonesia.That the Second Party wasappointed by the shareholders ofPT Delimax Indonesia as theDirector of PT Delimax Indonesiaon 19 June 2013, as stipulated inthe Articles of Association of PTDelimax Indonesia.That on 7 August 2019, theFirst Party has filed
    a TortLawsuit against the SecondParty before the District Court ofBatam which regisetered as theCase No.184/PDT.G/2019/PN.Btm (CaseNo. 184).
    1.8list of original documents whichmust be returned by the SecondParty are listed in Appendix 1 ofthis Settlement Agreement.The Second Party to transfer allof Second Partys shares in PTDelimax Indonesia amounting15,000 (fifteen thousand) shares,which is 5% (five percent) of theentire shares in PT DelimaxIndonesia to a person or legalentity aS appointed by the FirstParty at the same day of thesigning of this SettlementAgreement, all notary fees andtaxes incurred are borne by theFirst Party.The Second
Register : 05-04-2013 — Putus : 16-10-2014 — Upload : 13-11-2015
Putusan PENGADILAN PAJAK Nomor Put-56193/PP/M.IXB/19/2014
Tanggal 16 Oktober 2014 — Pemohon Banding dan Terbanding
14737
  • The first is ox, which is often restricted to animals of thegenus Bos (i.e. the wild cattle gaur, banteng, yak, aurochs, and kouprey as well asdomestic cattle). In popular use, though, the word 'ox' often refers to a castrated maleanimal, so that isn't a perfect solution. The second zoological term is bovine, whichis used as a noun to refer to any animal of the wider group that comprises cattle,buffaloes, and bison.
    So when you go to afarm, you will be able to identify which is the cow and which is the ox.http://ruralheritage.com/oxpaddock/oxwhatis.htmAn ox, to early American farmers who used the beast, was a mature castrated malebelonging to the domestic cattle family, or genus Bos, most likely trained (like drafthorses, some never got trained) to work, and at the end of its life inevitably used formeat.A steer, by contrast, is also a castrated male of the genus Bos, but is a youngeranimal that may not be trained
    In the United States a steer is not considered an ox until it is four years old,by which time it is considered large enough and mature enough for any work requiredof it.In Australia and elsewhere, an ox is a called a "bullock." Same beast, but a differentculture.
    New England teamsters sometimes call oxen "bulls," even though theanimals have been castrated.To be culturally and historically accurate when defining an ox, we must use the "right"definition as provided by the Random House Dictionary, which says that an ox is"The adult castrated male of the genus Bos used as a draft animal and forfood."Although, by United States standards, this definition is correct culturally, historically,and scientifically, it has its problems.
    It comes from the Latin word "capitale," which means wealthor property.The scientific name for cattle is bovine.A male bovine is called a bull. A female is called a cow, and sometimes a heifer.Young are called calves. Bullocks are castrated young bulls and steers are castratedolder bulls. Spayed heifers are desexualized females. A group of cattle is called aherd.Oxen are not a special breed of cattle, nor are they hybrids like mules.
Putus : 04-08-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 375 B/PK/PJK/2015
Tanggal 4 Agustus 2015 — PT. YASULOR INDONESIA VS DIREKTUR JENDERAL PAJAK
261250 Berkekuatan Hukum Tetap
  • differ from those which would be made between independententerprises (4)then any profits which would, but for those conditions, have accrued to one ofihe enterprises, but, by reason of those conditions, have not so accrued,may be included in the profits of that enterprise and taxed accordingly.
    Its conclusions are set out in the report entitledTransfer pricing Guidelines for Multinational Enterorises and TaxAdministrations, which is periodically updated to reflect the progress ofthe work of the Committee in this area. That report representsinternationally agreed principles and provides Guidelines for theapplication of the Arms length principle of which the Article is theauthoritative statement."
    Article 9 provides:(When) conditions are made or imposed between the two (associated) enterprises in theircommercial or financial relations which differ from those which would be made betweenindependent enterprises, then any profits which would, but for those conditions, have accrued toone of the enterprises, but, by reason of those conditions, have not so accrued, may beincludedin the profits of that enterprise and taxed accordingly." bahwa Commentary Article 9 OECD Model dan UN Model Article 9
    Putusan Nomor 375/B/PK/PJK/2015Statement number 3, page 1:Year 2008 profit margin is 5,5% which was established by headoffice. The margin was calculated using methodology endorsed byhead office.
    Putusan Nomor 375/B/PK/PJK/2015The new ruling, which was issued on 6 August 2008, affirms thatthe Full Cost markup does not require a distinction between costof goods sold and operating Expenses.
Register : 21-11-2012 — Putus : 20-12-2013 — Upload : 14-04-2014
Putusan PENGADILAN PAJAK Nomor Put-49761/PP/M.XVII/19/2013
Tanggal 20 Desember 2013 — Pemohon Banding dan Terbanding
12432
  • The first is 'ox', which is often restricted to animals of the genus Bos(i.e. the wild cattle gaur, banteng, yak, aurochs, and kouprey as well as domestic cattle). Inpopular use, though, the word ox' often refers to a castrated male animal, so that isn't aperfect solution. The second zoological term is 'bovine, which is used as a noun to refer toany animal of the wider group that comprises cattle, buffaloes, and bison.
    Such infertility is a result of beingmaternally twinned with a bull calf which placental tissues were shared in the womb.During the first trimester, reproductive organs start to form and sexual hormones beginto be produced in the fetus. When male and female fetal calves are twinned together, thetestosterone produced by the male inhibits estrogen production in the female.
    So when you go to a farm,you will be able to identify which is the cow and which is the ox.g) http://ruralheritage.com/oxpaddock/oxwhatis.htmAn ox, to early American farmers who used the beast, was a mature castrated male belongingto the domestic cattle family, or genus Bos, most likely trained (like draft horses, some nevergot trained) to work, and at the end of its life inevitably used for meat.A steer, by contrast, is also a castrated male of the genus Bos, but is a younger animal thatmay not
    In the UnitedStates a steer is not considered an ox until it is four years old, by which time it is consideredlarge enough and mature enough for any work required of it.In Australia and elsewhere, an ox is a called a "bullock."
    Same beast, but a different culture.New England teamsters sometimes call oxen "bulls," even though the animals have beencastrated.To be culturally and historically accurate when defining an ox, we must use the "right"definition as provided by the Random House Dictionary, which says that an ox is "The adultcastrated male of the genus Bos used as a draft animal and for food."
Putus : 29-10-2018 — Upload : 19-12-2018
Putusan MAHKAMAH AGUNG Nomor 2944/B/PK/Pjk/2018
Tanggal 29 Oktober 2018 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
29586 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;Halaman 9 dari 13 halaman.
Putus : 02-04-2014 — Upload : 08-08-2014
Putusan PN DENPASAR Nomor 732/Pid.B/2013/PN Dps
Tanggal 2 April 2014 — JAMES JOHN WYNNE
214146
  • Bahwa adapun isi dari email yang dikirimkan oleh terdakwa kepada saksi LuluFuad Almusawa,SH dengan alamat lulu@permatamedia.com yang isi emailnyasebagai berikut :Dear Lulu,Thank you for your email belowPlease refer to my website (addres below) and the press section, which confirmsmy companies position in bali have featured in 5 or 6 articles over the past 18month. am also able to put you in touch with the shareholders of he Cangguclub.Furtheremore, since receiving your email below my Jakarta lawyers
    , as well aslocal bali lawyers, have proceeded with both criminal charges, as well as a civilcourt case against Caroline Sandriany ang Gunawan Raharjo for defamation,fraud and theftparticularly in regard to the Nunia Boutique Hotel asset in which mycompany was a 50 percent partner.
    Bahwa selanjutnya terdakwa mengirim email kepada saksi Lulu FuadAlmusawa,SH dengan alamat lulu@permatamedia.com yang isi emailnyasebagai berikut :Dear Lulu,Thank you for your email belowPlease refer to my website (addres below) and the press section, which confirmsmy companies position in bali have featured in 5 or 6 articles over the past 18month. am also able to put you in touch with the shareholders of he Cangguclub.Furtheremore, since receiving your email below my Jakarta lawyers, as well aslocal
    bali lawyers, have proceeded with both criminal charges, as well as a civilcourt case against Caroline Sandriany ang Gunawan Raharjo for defamation,fraud and theftparticularly in regard to the Nunia Boutique Hotel asset in which mycompany was a 50 percent partner.
    and the press section, whichconfirms my companies position in bali have featured in 5 or 6 articles overthe past 18 month. am also able to put you in touch with the shareholders ofhe Canggu club.Furtheremore, since receiving your email below my Jakarta lawyers, as wellas local bali lawyers, have proceeded with both criminal charges, as well as acivil court case against Caroline Sandriany ang Gunawan Raharjo fordefamation, fraud and theftparticularly in regard to the Nunia Boutique Hotelasset in which
Register : 10-07-2018 — Putus : 30-08-2018 — Upload : 22-11-2018
Putusan MAHKAMAH AGUNG Nomor 1829 B/PK/PJK/2018
Tanggal 30 Agustus 2018 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
278 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 13-12-2016 — Upload : 15-05-2017
Putusan PT SEMARANG Nomor 385/Pdt/2016/PT SMG
Tanggal 13 Desember 2016 — GOLD COIN SERVICES SINGAPORE Pte., Ltd dkk melawan LANGDALE PROFITS LIMITED
12373
  • This is in line with the stipulation of Article 613of the Criminal Code of Civil, which states as follows:"Credits transfer on the name and other intangible materials, shall beconducted by way of an authentic deed or in private, by which rightsover the materials are transferred to other persons.Such transfer for the debtors shall not cause any harm, but otherwiseafter such transfer is notified to him, or in writing approved andacknowledged."
    This refers to Article 1 on Definitions, page31, paragraph 2 of the Syndicated Credit Facility Agreement No. 159(see Exhibit P1), which states as follows:"Scheduled Completion Date:means the date that Project Completion is required to occur pursuantto this Agreement, which date shall be not later than 31st (thirty first)day of December 1996 (one thousand nine hundred and ninety six) ,unless Majority Lenders otherwise agree in writing.As translated into Indonesian Language as follows:"Date of completion
    Service Supplier is a person or agency which business activitiesshall provide construction service.Whereas furthermore in Article 4 of Construction Service Law, it isregulated as follows:"Types of construction service, consists of construction planningissues, construction supervision issues which each to beconducted by a construction planner and construction supervisor.
    excess in Cilacap Flour Factory ProjectConstruction compared to the original budget;Whereas the result of PWC's audit showed that such delay has createdcost overrun which, until 30th April 1997, amounted to US$ 4,430,253.
    Amendment , No. 19 (seeExhibit P2), in which loss suffered by the Plaintiff is in the form offinancial loss for the money that lent to Defendant by the PlaintiffHalaman 22, Putusan No. 385/Pdt/2016/PT SMG26.2/.28.failed to be used for the original purpose, which is to finance theproject construction in accordance with the budget.
Register : 04-06-2010 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put.50172/PP/M.XII/13/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
23062
  • pegawai;bahwa definisi Produk berarti bahan las, peralatan las, peralatan keselamatan dari jenisapapun yg selanjutnya diuraikan pada Lampiran I dan produk lain yang disepakati olehCigweld Pty Ltd dan Pemohon Banding secara tertulis dari waktu ke waktu di kemudianhari;bahwa berdasarkan penelitian Majelis terhadap pengertian Royalty sebagaimana diaturdalam Pasal 12 P3B Indonesia Australia adalah sebagai berikut :MenurutTerbanding1.2.Royalties arising in one of the Contracting States, being royalties to which
    a resident ofthe other Contracting State is beneficially entitled, may be taxed in that other State;Those royalties may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall not exceed:(a) inthe case of royalties described in subparagraphs 3(b) and (c), and to the extentto which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; and(b) inall other cases 15%;The competent authorities of the Contracting States shall
    by mutual agreement settlethe mode of application of these limitations;The term royalties in this article means payments, whether periodical or not, andhowever described or computed, to the extent to which they are made as considerationfor:a.
Register : 23-12-2010 — Putus : 24-04-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put.44735/PP/M.XV/16/2013
Tanggal 24 April 2013 — Pemohon Banding dan Terbanding
16346
  • Often there is a requirement that the child must beaccompanied by an adult paying full price" Special prices offered to friends of sellerA discounted price offered to friends of the salesperson, an attitude which isparodied in the stereotype of a salesman saying "It costs suchand such, but for you ...m Special prices offered to local residents"Common in tourist destinations, this discount is intended to promote localpatronage.
    A list price often definesa starting point from which discounts set a lower market price. Marketers offer discount inseveral classifications : cash, trade and quantity discounts.bahwa Quantity Discount dibedakan menjadi dua jenis, yaitu : Cumulative dan Noncumulative Discount ;Cumulative Quantity Discounts reduce prices in amounts determined by purchases overstated time periods.
    The minimum quantity at which discount is offered.2. The number of "breaks" or additional discounts for large purchases, which are offered.3. The maximum quantity qualifying for every additional discount.4. The actual amount of discount offered at each quantity level.The mathematical model should answer the following questions:a. What is to be accomplished by quantity discount? Orb. What policy is likely to be accomplished by a quality discount?
    The mathematical model assumes twokinds of expenses, viz., ordering costs and inventory carrying costs, which may change withthe size of an order. An increase in order size reduces one of the above costs while increasesthe other cost. Therefore, for every buyer, there is an optimum size order (EOQ) in theabsence of quantity discount. Purchasing the quantities larger than EOQ, actually is a loss tothe buyer.
    This loss must be counter balanced by any quantity discount, which force him topurchase more than computed EOQ. This will reduce the seller's cost.
Putus : 19-02-2020 — Upload : 27-08-2020
Putusan MAHKAMAH AGUNG Nomor 444/B/PK/Pjk/2020
Tanggal 19 Februari 2020 — PT ALASINDO MAKMUR VS DIREKTORAT JENDERAL BEA DAN CUKAI
35493 Berkekuatan Hukum Tetap
  • In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    The size of the uppers warlesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to these which consist simply ofstraps or thongs (for example, sandals).If the upper consists of two or more materials, classification is determined by theconstituent material which has the greatest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ormamental
    Berdasarkan General Explanatory Notes Chapter 64, pada alineapertama disebutkan sebagai berikut:GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (including overshoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.f.
    Putusan Nomor 444/B/PK/Pjk/202064.01 Waterproof Footwear with outer soles and uppers of rubber orof plastics, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes;64.02 Other footwear with outer soles and uppers of rubber orplastics;8.
Register : 10-07-2013 — Putus : 23-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52068/PP/M.XVIIA/19/2014
Tanggal 23 April 2014 — Pemohon Banding dan Terbanding
11928
  • menyampaikan semua dokumendokumen sesuai UndangundKepabeanan dan juga telah menyerahkan hard copy bukti Proceed Devisa Impor ydibayar per rekening bank devisa;bahwa pada persidangan Pemohon Banding sampaikan surat tanpa nomor tanggalFebruari 2014, mengenai Tanggapan atas For E yang pada pokoknya menyatakan seb:berikut:1.Pada Rules of Origin (ROO) For The AseanChina Free Trade Area (ACFTA) fchapter 3 article 3.2 Origin Criteria disebutkan bahwa:For the purposes of this chapter, goods imported by a party which
    are consigned withe meaning of article 3.8 (Direct consignment), shall be deemed to be originatingeligible for preferential tariff treatment if they confirm to the origin requirements urany one of the following:a) Goods which are wholly obtained or produced in the territory of the exporparty set out a as defined in article 3.3 (Wholly Obtained or Produced Goods)b) Goods not wholly obtained or produced in the territory of the exporting pprovided the said goods are eligible under Article 3.4 (Not
    Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recover:parts of raw materials, or for recycling purpose(4; andk.
Register : 30-08-2013 — Putus : 23-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52069/PP/M.XVIIA/19/2014
Tanggal 23 April 2014 — Pemohon Banding dan Terbanding
12023
  • menyampaikan semua dokumendokumen sesuai UndangundKepabeanan dan juga telah menyerahkan hard copy bukti Proceed Devisa Impor ydibayar per rekening bank devisa;bahwa pada persidangan Pemohon Banding sampaikan surat tanpa nomor tanggalFebruari 2014, mengenai Tanggapan atas For E yang pada pokoknya menyatakan seb:berikut:1.Pada Rules of Origin (ROO) For The AseanChina Free Trade Area (ACFTA) fchapter 3 article 3.2 Origin Criteria disebutkan bahwa:For the purposes of this chapter, goods imported by a party which
    are consigned withe meaning of article 3.8 (Direct consignment), shall be deemed to be originatingeligible for preferential tariff treatment if they confirm to the origin requirements urany one of the following:a) Goods which are wholly obtained or produced in the territory of the exporparty set out a as defined in article 3.3 (Wholly Obtained or Produced Goods)b) Goods not wholly obtained or produced in the territory of the exporting pprovided the said goods are eligible under Article 3.4 (Not
    Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recover:parts of raw materials, or for recycling purpose(4; andk.
Putus : 30-01-2020 — Upload : 07-07-2020
Putusan MAHKAMAH AGUNG Nomor 365/B/PK/Pjk/2020
Tanggal 30 Januari 2020 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
25665 Berkekuatan Hukum Tetap
  • Berdasarkan General Exlanatory Notes Chapter 64 paragraphs (C)and (D) diketahui juga pengertian mengenai sol luar/out sole danpagian atas/upper sebagaimana berikut:(C) The term outer sole as used in headings 64.01 to 64.05 means that part of the footwearfother than an attached heel) which, when in use, is in contact with the ground.
    In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the nee shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to these which consist simply ofstraps or thongs (for example, sandals).If the upper consists of two or more materials, classification is determined by theconstituent material which has the preaest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamental strips
    Berdasarkan General Explanatory Notes Chapter 64, pada alineapertama disebutkan sebagai berikut:GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear Gncieting grextnoerirrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.f.
Putus : 04-12-2017 — Upload : 12-03-2018
Putusan MAHKAMAH AGUNG Nomor 2135 B/PK/PJK/2017
Tanggal 4 Desember 2017 — PT. BRIDGESTONE TIRE INDONESIA VS DIREKTUR JENDERAL PAJAK
7355 Berkekuatan Hukum Tetap
  • However, such royalties may also be taxed in theContracting State in which they arise, and according to thelaws of that Contracting State, but if the recipient is thebeneficial owner of the royalties the tax so charged shall notexceed 10 percent of the gross amount of the royalties.3.
    The provisions of paragraphs 1 and 2 shall not apply if thebeneficial owner of the royalties, being a resident of aContracting State, carries on business in the otherContracting State in which the royalties arise, through apermanent establishment situated therein, or perForms inthat other Contracting State independent personal servicesfrom a fixed base situated therein, and the right or propertyin respect of which the royalties are paid is effectivelyconnected with such permanent establishment or
    Where, however, the person paying theroyalties, whether he is a resident of a Contracting State ornot, has in a Contracting State a permanent establishmentor a fixed base in connection with which the liability to paythe royalties was incurred, and such royalties are borne bysuch permanent establishment or fixed base, then suchroyalties shall be deemed to arise in the Contracting Statein which the permanent establishment or fixed base issituated.Where, by reason of a special relationship between thepayer
    and the beneficial owner or between both of them andsome other person, the amount of the royalties, havingregard to the use, right or inFormation for which they arepaid, exceeds the amount which would have been agreedupon by the payer and the beneficial owner in the absenceof such relationship, the provisions of this Article shall applyonly to the lastmentioned amount.
Putus : 11-02-2019 — Upload : 29-05-2019
Putusan MAHKAMAH AGUNG Nomor 231/B/PK/Pjk/2019
Tanggal 11 Februari 2019 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
2812 Berkekuatan Hukum Tetap
  • Putusan Nomor 231/B/PK/Pjk/201911.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or
    assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang
Register : 10-07-2018 — Putus : 05-12-2018 — Upload : 12-12-2018
Putusan PN DENPASAR Nomor 617/Pdt.G/2018/PN Dps
Tanggal 5 Desember 2018 — Penggugat:
Graeme Robert Smith
Tergugat:
Nyoman Piluani
5635
  • ,dated 11 December 2017, which legallybinding (inkracht van gewijsde): 2.
    Jalan Raya Pemogan Gang NusaIndah Blok B No. 20, DenpasarSelatan, Denpasar Bali, terdaftar atasnama Pihak II , selanjutnya disebutsebagai Rumah Kost No. 20;Dimana masing masing harta dikuasai dandimanfaatkan oleh Pihak II; Identification Number (NIB)22.09.03.10.06952, in the area of 47m2 (forty seven square meters),located at Jalan Raya PemoganGang Nusa Indah Blok B No. 20,Denpasar Selatan, Denpasar Bali,registered in the name of the 2"Party, hereinafter referred to as theBoarding House No. 20,Which
    rupiah) tersebut diatas, akan dibayarkan paling lambat 6 (enam)bulansejaktanggal penandatangananperjanjian ini atautepatnya paling lambattanggal 13 Mei 2019.Pihak IJ sepakat untuk menyerahkanOriginal/Asli SHM No. 9924/Desa Pemogan,Surat Ukur Nomor 05078/Pemogan/2012 The 2" Party agreed to provide and the 1*Party agreed to receive money in the sum ofRp. 235,000,000, (two hundred thirty fivemillion rupiah) as compensation for thelease revenues of the Dwelling House No.10 and Boarding House No. 20 which
    Party agree to guarantee andpromise to assist the 1 Party in the saleandpurchase process and/or otherrightstransfer process to the 1* Party and/or athird party appointed by the 1 Party,including and not limited to the conversionprocess for the land stipulated in the Articleof this1(a) in conjunction with Article 3agreement to the rights of land which canbe owned by the 1 Party as a foreigner.
    (one million rupiah) permonth which shall be paid in the beginningof each month during 2" Party stays at theBoarding House No. 20.
Register : 08-11-2012 — Putus : 20-12-2013 — Upload : 14-04-2014
Putusan PENGADILAN PAJAK Nomor Put-49759/PP/M.XVII/19/2013
Tanggal 20 Desember 2013 — Pemohon Banding dan Terbanding
12130
  • The first is 'ox, which is often restricted to animals of thegenus Bos (i.e. the wild cattle gaur, banteng, yak, aurochs, and kouprey as wellas domestic cattle). In popular use, though, the word 'ox' often refers to a castratedmale animal, so that isn't a perfect solution. The second zoological term is bovine,which is used as a noun to refer to any animal of the wider group that comprisescattle, buffaloes, and bison. But this would be a strange choice in most generalcontexts.
    Such infertility is a result ofbeing maternally twinned with a bull calf which placental tissues were shared in thewomb. During the first trimester, reproductive organs start to form and sexualhormones begin to be produced in the fetus. When male and female fetal calves aretwinned together, the testosterone produced by the male inhibits estrogen productionin the female. This results in abnormal, underdeveloped or hermaphroditicreproductive organs in the female fetus.
    So when you go to afarm, you will be able to identify which is the cow and which is the ox.g) http://ruralheritage.com/oxpaddock/ox whatis.htmAn ox, to early American farmers who used the beast, was a mature castrated malebelonging to the domestic cattle family, or genus Bos, most likely trained (like drafthorses, some never got trained) to work, and at the end of its life inevitably used formeat.A steer, by contrast, is also a castrated male of the genus Bos, but is a youngeranimal that may not
    New England teamsters sometimes call oxen "bulls," even though theanimals have been castrated.To be culturally and historically accurate when defining an ox, we must use the"right" definition as provided by the Random House Dictionary, which says that anox is "The adult castrated male of the genus Bos used as a draft animal and forfood."Although, by United States standards, this definition is correct culturally,historically, and scientifically, it has its problems.
    It comes from the Latin word "capitale," which means wealthor property.The scientific name for cattle is bovine.A male bovine is called a bull. A female is called a cow, and sometimes a heifer.Young are called calves. Bullocks are castrated young bulls and steers are castratedolder bulls. Spayed heifers are desexualized females. A group of cattle is called aherd.Oxen are not a special breed of cattle, nor are they hybrids like mules.
Putus : 11-02-2019 — Upload : 29-05-2019
Putusan MAHKAMAH AGUNG Nomor 232/B/PK/Pjk/2019
Tanggal 11 Februari 2019 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
3721 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 18-05-2016 — Upload : 30-09-2016
Putusan MAHKAMAH AGUNG Nomor 26 PK/Pdt.Sus-Arbt/2016
Tanggal 18 Mei 2016 — 1. ASTRO NUSANTARA INTERNATIONAL B.V, DKK VS 1. PT AYUNDA PRIMA MITRA, DKK
14171868 Berkekuatan Hukum Tetap
  • they are jointly andseverally liable;To C6 RM 210,884,780 by R3 to the intent that its liability will be reducedby any payment made under 1;To C7 US$ 5,773,134 by R1, R2, and R3 for which they are jointly andseverally liable;To C7 US$ 15,659,174 by R3 to the intent that its liability will be reducedby any payment made under 3;To 08 US$ 59,327,055 by R1, R2, and R3 for which they are jointly andseverally liable;To C8 US$ 151,281,770 by R3 to the intent that its liability will bereduced by any payment
    RI and R2 are liable for 49% ofthis amount which is US$77042744 US$7, 149,848.Following our conclusions in part three the tribunal awards and orders thatrestitution shoud be made and paid as follows:To C8 US$591327055 US$59,459,258 by RI, R2 and R3 for which they areJointly and severally liable;Terjemahan resmi dalam Bahasa Indonesia:"Saluran Perubahhaluan:Nilai total (tidak termasuk pajak) yang dituntut atas 21 saluran perubahhaluan yang diperoleh dari para pembeli lisensi pihak ketiga adalahUS$22,741,577
    Nomor 26 PK/Pat.SusArbt/2016stake in the reference which has (until now) been very hard fought at everystage. The issues were complex and the documents voluminous. TheTribunal see no reason to reduce any award for costs simply on the basisthat the amounts claimed are excessive;19.In principle, the Claimants should have their costs as the obviouslysuccessful party.
    To C6:RM35,974,386 by R1, R2 and R3 for which they are jointly andseverally liable;ii. Further, to C6: RM73,417, 116 by R3 to the intent that its liability will bereduced by any payment under (1);iii. To C7: US$1,397,493 by R1, R2 and R3 for which they are jointly andseverally liable;iv. Further, to C7: US$4,123,497 by R3 to the intent that its liability would bereduced by any payment under (iii);v. To C8 US$14,531,934 by R1, R2 and R32 for which they are jointly andseverally liable;vi.
    For the reasons set out above, the Tribunal apportions the total costs of thearbitration as between the Claimants and the Respondents as follows:Claimants: NilRespondents: 100%Any enforcement of this part of the Award against the Respondents shouldtake account of deposits which they have paid to SIAC of S$617,217.48 andthe sum of S$150,708 paid directly to the Claimants following the hearing inLondon in September 2009;Halaman 12 dari 41 hal. Put. Nomor 26 PK/Padt.SusArbt/20163.