Prinsip akuntansi yang berlaku Secara umum UU No. 6 Tahun 1983 beserta Pasal 13 (13) (iv) Kontrak Karya mengatur secara khususperubahannya tentang Ketentuan Umum dan bahwa /n determining the Companys net taxable income,Tata Cara Perpajakan (UU KUP) tidak sound, consistent and generally accepted accountingmengatur prinsip akuntansi yang dapat principle used in the Mining Industry shall be employed,diterapkan dalam menyelenggarakan provided ....pembukuan kecuali bahwa Pasal 28 ayat (4)mengatur bahwa

OperatingExpenses shall include, among other things (antara lain), the following amounts: ... (J) Amounts for handling,loading, storing, transporting and shipping, other delivery costs (including insurance). ...Dalam Bahasa Indonesia, ketentuan tersebut diartikan sebagai Biaya operasi dalam tahun manapun berartijumlah yang dikurangkan dari penerimaan untuk semua jumlah pengeluran yang diakibatkan oleh Pengusahaandalam tahun tersebut.

Kontrak Karya mendefinisikanPenghasilan Kotor dengan pernyataan Gross Income means all amounts,other than exempt income defined under the laws and regulations in effect onthe date of the singing of this Agreement, paid to or accrued by the Company,including: (a) the gross proceeds received or accrued from the sale of theProduct F.O.B. point of shipment in Indonesia on the basis described inArticle 11 of this Agreement...Bahwa selanjutnya Pasal 11 ayat (2) Kontrak Karya mengatur bahwaThe Company shall

deliver each shipment of Concentrates CIFConcentrates (Incoterms 2000 / Latest Edition) to one (1) Port of Dischargedesignated by each Buyer pursuant to Section X.X, unless analternate port is determined as provided in Section X.X, withdischarge risk and expense as well as any inland freight for Buyer'saccount.CIF Article 7 Insurance Seller shall obtain and pay for ocean marine cargo insurance oneach cargo of Concentrates sold hereunder.CFR Article 5 Delivery of Seller shall deliver each shipment

of Concentrates CFRConcentrates (Incoterms 2000) to one (1) Port of Discharge designated by eachBuyer pursuant to Section X.X, unless an alternate port isdetermined as provided in Section X.X, with discharge risk andexpense as well as any inland freight for Buyers account.CFR Article 7 Insurance Buyer shall obtain and pay for ocean marine cargo insurance oneach cargo of Concentrates sold hereunder.CIF/CFR Article 5 Title and Risk Title and all risks of loss shall pass to Buyer as cargoof Loss progressively

Perjanjian Royalti tertanggal 24 Desember 1990: Article 2Paragraph 2.02;Licensee Acknowledges Licensor's Ownership:By means of this Agreement, Licensee acknowledges thatLicensor is the originator and owner of Products and Parts,whether patented or otherwise, as well as the correspondingLicensed Information, and all Industrial Property Rights to Productsand Parts and Licensed Information shall remain the Licensor'sProperty and Licensee shall, under no circumstances, use suchLicensed Information, or

manufacture, assemble, use or sellProducts and/or Parts in the Territory or induce anyone else to doso, except as may be permitted by this Agreement;Article 1 Paragraph 1.05 Licensor 's Industrial Property Rights"Licensor 's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly

of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information"defined:"Licensed Information" shall mean any and all technical,commercial and scientific information, including, but not limited to,knowhow, designs, drawings, standards, processes, formulas,specifications, trade secrets and other data (whether patented,Halaman 9 dari 82 Halaman.

Perjanjian Royalti tertanggal 24 Desember 1990:Article 2 Paragraph 2.02 Licensee Acknowledges Licensor'sOwnershipBy means of this Agreement, Licensee acknowledges thatLicensor is the originator and owner of Products and Parts,whether patented or otherwise, as well as the correspondingLicensed Information, and all Industrial Property Rights to Productsand Parts and Licensed Information shall remain the Licensor'sProperty and Licensee shall, under no circumstances, use suchLicensed Information, or

Putusan Nomor 1400/B/PK/PJK/2017Article 1 Paragraph 1.05 Licensor's Industrial Property Rights:"Licensor's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information" defined;"Licensed Information" shall mean any and

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.

Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other

Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the BeneficialOwner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp20.619.340.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi denganpihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V.adalah bukan Beneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, ora reduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl

Article 11 Para 1, 2, 3, 4 and 5 Tax Treaty atau Persetujuan Penghindaran16Pajak Berganda (P3B) antara Pemerintah Indonesia dan Pemerintah Belanda,menyatakan:Article 111 Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2 However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the Beneficial Owner of the interest174is a resident of the other State, the tax so charged shall

not exceed 10 percent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent that suchinterest is derived by:1 the Government of the other State, including politicalsubdivisions and local authorities thereof; orul the Central Bank of the other State; orill a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local

authorities thereof; oriv any resident of the other State with respect to debtclaims guaranteed or insured by the Government of theother State including political subdivisions and localauthorities thereof, the Central Bank of the other Stateor any financial institution owned or controlled by thatGovernment.Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident of the other

State and if the interest is paid on aloan made for a period of more than 2 years or is paid in connection with thesale on credit of any industrial, commercial or scientific equipment.The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp19.322.100.000,00 karena pada

Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes that a conduitcompany cannot normally be regarded as the Beneficial Owner if; thoughthe formal owner, it has, as a practical matter, very narrow powers whichrender it, in relation to the income concerned, a mere fiduciary oradministrator acting on account of the interested parties.c Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, or areduction of tax shall

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.

Notwithstanding the provisions of paragraph 2, interest ansing in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisions andlocal authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other

Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident of the other State and if the interest is paid on aloan made for a period of more than 2 years or is paid in connection withthe sale on credit of any industrial, commercial or scientific equipment.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp101.155.950.000,00 karena pada saatHalaman 17 dari 37 halaman Putusan Nomor 1020/B/PK/PJK/2016pemeriksaan diketahui berdasarkan hasil pertukaran informasi dengan pihakotoritas Belanda, dapat disimpulkan pihak Dupoer

Commentary on Article 11 Paragraph 17Any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),8. 2.

the contrary by the Statesconcerned, or anyother form of corporal punishment atau apabila diterjemahkanbahwa Hukuman Negara pantai yang dijatuhkan terhadap pelanggaranperaturan perundangundangan perikanan di zona ekonomi eksklusif tidak bolehmencakup pengurungan, jika tidak ada perjanjian sebaliknya antara Negaranegara yang bersangkutan, atau setiap bentuk hukuman badan lainnya.Pasal 74 Unclos ayat (1)The delimitation of the exclusive economic zone between Stateswithopposite or adjacent coasts shall

UndangUndang ini tidak berlakubagi tindak pidana di bidang perikanan yang terjadi di wilayah pengelolaanperikanan Republik Indonesia sebagaimana dimaksud dalam Pasal 5 ayat (1)huruf b, kecuali telah ada perjanjian antara Pemerintah Republik Indonesiadengan pemerintah negara yang bersangkutan.Pasal 51 ayat 1Mengatur tentang perlindungan hak perikanan tradisional yang kemudiandinyatakan bahwa Without prejudice to article 49, an archipelagic State shallrespectexisting agreements with other States and shall

Theterms andconditions for the exercise of such rights and activities, including thenature,the extent and the areas to which they apply, shall, at the request of any oftheStates concerned, be regulated by bilateral agreements between them.Suchrights shall not be transferred to or shared with third States or theirnationals. atau dapat diterjemahkan bahwa Tanpa mengurangi arti ketentuanpasal 49, Negara kepulauan harus menghormati perjanjian yang ada denganNegara lain dan harus mengakui hak perikanan

The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein.

:Bahwa poin 14 huruf (a) dan huruf (b) Facility Agreement, menyebutkan:Event of DefaultThe Facilities or any part thereof for the time being outstanding and unpaidtogether with interest hereon and all other money shall immeditely become dueHal. 4 dari 28 hal. Put.

No. 868 K/Pdt.Sus/2010and payable and the Security in favor of the Bank shall become immediatelyenforceable and exercisable by the Bank without further demand or notice in anyof the following events (anEvent of Default):Faiture to pay(a) if the Borrower or any guarantor fail to pay to the Bank on due dates anyamounts payable under this Facility Agreement or under any agreement orarrangement with the Bank;(b) If the Borrower or any guarantor fail to pay on the due any amounts payableby the Borrower

Bahwa poin 13 huruf (a) dan huruf (b) Facility Agreement 09,menyebutkan:Event of DefaultThe Facilities or any part thereof for the time being outstanding and unpaidtogether with interest hereon and all other money shall immediately become dueand payable and the Security in favor of the Bank shall become immediatelyenforceable and exercisable by the Bank without further demand or notice in anyof the following events (an of Default);Failure to pay(a) if the Borrower fails to pay to the Bank on due

If, under the Lease, Lessee is required to pay a Deposit, theremaining provisions of this clause shall apply. Lessee agreesthat Lessor shall be entitled to commingle the Deposit withLessors general or other funds, Lessor will not hold any suchfunds as agent or on trust for Lessee or in any similarfiduciary capacity and Lessees right to a refund of theDeposit amount is limited as set out in the Lease.b.

If Lessee fails to comply with any provision of the Lease orthe Other Agreements, or any Default shall have occurredand be continuing, in addition to all rights and remediesaccorded to Lessor elsewhere in the Lease or under Law inrespect of the Deposit, Lessor may immediately or at any timethereafter, without prior notice to Lessee, apply all or part ofthe Deposit in or towards the payment or discharge of anymatured obligation owed by Lessee or any Lessee Affiliateunder the Lease or the Other Agreements

If Lessor exercises the rights described in Clause 5.13(b)above, Lessee shall, following a demand in writing fromLessor, immediately restore the Deposit to the level at whichit stood immediately prior to such exercise. Atau dalam terjemahan bahasa Indonesianya:(a) Apabila, berdasarkan Perjanjian Sewa ini, Penyewadiharuskan membayar Deposit, maka akan berlakuketentuanketentuan berikut dari Klausa ini.

Members shall provide for the protection of independepentlycreated industrial designs that are new or original. Members mayprovide that designs are not new or original if they do notsignificantly differ from known designs or combinations of knowndesign feature. Members may provide that such protection shall notextend to designs dictated essentially by technical or functionconsiderations ...

No.849 K/Pdt.Sus/201112.13.Members shall provide for the protection of ... etc. Membersmay provide that designs are not new or original if they do notsignificantly differ from known designs or combinations of knowndesign feature. Members ... ect.

This agreement shai come into force on the 15 October 2012and shall subsist (subject to termination hereunder) for a periodof three (2) years from that date and shall be subject to reviewwhere the Supplier reservers the absolute rights and discretionto renew for further periods not exceeding 12 months on eachoccassion on the terms and conditions as may be agreedbetween the parties.Terjemahan bebasnya;Hal 8 dari 59 Halaman Putusan Nomor 4S/Pdt.Sus/Merek/2016/PN.Niaga.Jkt.Pst.14.Periode3. perjanjian

Hikmahanto Juwana, S.H, LL.M, Ph.Dsebagai berikut:1) Bahwa di dalam huruf a article 92 Konvensi Chicago 1944, disebutkanthis convention shall be open for adherence by members of theunited nations and states with then, and states which remainedneutral during the present world conflict Kemudian di huruf bdisebutkan adherence shall be effected by a notification addressed tothe government of the United States of America and shall take effectas from the thirtieth day from the receipt of the notification

by thegovernment of the United States of America, which shall notify all thecontracting states.

Article 24 (a)) that fuel and lubricating oils on board anaircraft of a Contracting State on arrival in the territory of anotherContracting State and retained on board on leaving the territory of thatState shall be exempt from customs duty, inspection fees or similarnational or local duties and charges.

Resolusi tersebutmengatur mengenai pembebasan pungutan atas bahan bakar danpelumas yang digunakan dalam pesawat dari negara anggota yangmelintasi yurisdiksi negara anggota lainnya;Bahwa dalam angka 2 huruf a, Council Resolution On Taxation OfInternasional Air Transport disebutkan With respect to the taxation ofincome of internasional air transport enterprises and taxation ofaircraft and other moveable property, each Contracting State shall, tothe fullest possible extent, grant reciprocally, kemudian

di angka 3disebutkan With respect to taxes on the sale and use of internasionalair transport:each Contracting State shall reduce to the fullestpracticable extent and make plans to eliminate as soon as itseconomic conditions permit all forms of taxation on the sale or use ofinternasional transport by air, including taxes on gross receipts ofoperators and taxes levied directly on passengers or shippers;Kalimat tersebut di huruf d dan e di atas menunjukkan bahwa TheChicago Convention on Internasional

TERBANTAHtidak menuntut bunga atas klaim yang diajukan pada SIAC, namun Arbitrator SIACatas inisiatif sendiri justru menambah bunga atas klaim tersebut Terlebih lagidiskresi kewenangan tersebut DIDASARKAN PADA KETENTUAN HUKUM LAIN,BUKAN HUKUM YANG BERLAKU DI INDONESIA sebagaimana disepakatiPEMBANTAH dan TERBANTAH dalam Perjanjian Pengakhiran dimana Pasal 6.1menyatakan bahwa:This Agreement shall be governed by and construed in accordance with the laws ofthe Republic of Indonesia...

Adapun berikut Terbantah kutip isi Pasal 6.2 huruf (b) dimaksud:Any Dispute that cannot be settled amicably in accordance withArticle 62 (a) shall be referred to and finally and conclusively resolvedthrough Singapore International Arbitration Centre ( SIAC") by thearbitration panel consisting of three (3) arbitrators. The procedures ofthe arbitration shall be in accordance with the rules of the SIAC. Theplace of arbitration shall be Singapore and the language of arbitrationwould be English.

Any award passed by the arbitration panel shall befinal and binding on the parties."Teriemahan resmi:Suatu sengketa yang tidak dapat diselesaikan secara musyawarahmufakat sesuai ketentuan Pasal 6.2 (a) harus dirujuk kepada dansecara final dan menentukan diselesaikan melalui Pusat ArbitraseIntemasional Singapura ("SIAC") oleh majelis arbitrase yang terdiridari tiga (3) arbitrator.

TerminationThe Parties hereby agree that as at the Closing Date, the TransactionAgreement shall be terminated and cease to have any force or effect,and the rights and obligations of the respective Parties shall beextinguished"Terjemahan resmi:"2. PengakhiranPara Pihak dengan ini sepakat bahwa terhitung sejak TanggalPenutupan, PerjanjianPerjanjian Transaksi harus dihentikan dan tidaklagi berlaku atau mengikat, dan hakhak dan kewajibankewajiban darimasingmasing Para Pihak akan berakhir.23.

Theconstituent 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 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 wu per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

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, edging, 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 arca in contact with the ground, no account being taken of accessories or reinforcementssuch

Nomor 444 k/Pdt.SusHKI/201610.11.12.Utama;Bahwa Distributor Agreement tersebut telah diakhiri pada tanggal 12 Juli2007 atau setidaktidaknya tidak diperpanjang lagi berdasarkan Pasal/Angka 10 alinea kesatu Distributor Agreement,Bahwa dalam huruf k Distributor Agreement tertulis kewajiban Tergugatsebagai berikut: "Distributor shall acknowledge at all times Company'sexclusive right, title, and interest in and to its patents and trademarks andshall not at any time do or cause to he done any act contesting

Distributor shall notrepresent that it has any ownership interest in company's trademarks orregistrations thereof. Distributor shall, in every reference to thetrademarks in advertising or elsewhere, cleary indicate company'sownership of the trademarks."

Penelitian SKA4) kolomkolom pada SKA telah diisi dengan pernyataanyang sesuai yang diberitahukan dalam PIB dan dokumenpelengkap pabean (misalnya invoice dan packing list).g. berdasarkan Annex &, Operational Certification Procedures for the Rules ofOrigin under Chapter 3 of ASEAN Trade In Goods Agreement, Rule 6, tentangExamination of Application for a Certificate of Origin, disebutkan bahwa:The issuing authority shall, to the best of its competence andability, carry out proper examination, in accordance

Form D) dalam rangka ASEAN TradeIn Goods Agreement (ATIGA) sebagaimana dimaksud pada huruf a, wajibdisampaikan oleh importir pada saat pengajuan pemberitahuan impor barangsebagaimana dimaksud pada huruf b di Kantor Pabean pada pelabuhanpemasukan; dan.... bahwa berdasarkan Annex 8, Operational Certification Procedures for the Rulesof Origin under Chapter 3 of ASEAN Trade In Goods Agreement, Rule 6, tentangExamination of Application for a Certificate of Origin, disebutkan bahwa:The issuing authority shall

huruf (f) Kompilasi HukumISIAM j = 22 = 22> 2 oon nnn nn nnn nn nnn nnn nnn ne en ee nn ne ne nnn nae nen ee ane nee nee eneMenimbang, bahwa dengan demikian maka gugatan cerai yang diajukanPenggugat/Terbanding, telah sesuai pula dengan ibarat dalam kitab MadaaHalaman 3 dari 7 halaman putusan nomor 1/Pdt.G/2016/PTA.BnHurnyyatuz Zaujayni Fith Thalaaq, juz , halaman 83, yang diambil alin menjadipendapat Pengadilan Tinggi Agama, yang menyatakan sebagai berikut: Gai Cus y cle Ys cilioi Lad adi aly as jl shall

Musthafa AsSibai dalam kitab AlMaratu bainal Fiqhi wal Qanun halaman 100 yangdiambil alih sebagai pendapat Pengadilan Tinggi Agama sebagai berikut :Ah dle Se Ge dled Lela Elly Gal as agcy dns ll Shall Ub15a Waa Glial GS Legey Guaeeliie Gu Elia) GH AY agSgluy YSJad Ores 5 Ge Ge Aen Sl AE Dell ced Gt GAN Ge Atle Lgl!

sebagaimana diatur dalam pasal 19 huruf (f)Peraturan Pemerintah Nomor 9 Tahun 1975 Jo pasal 116 huruf (f) Kompilasi Hukum Islam;Menimbang, bahwa dengan demikian maka gugatan cerai yang diajukanPenggugat/Terbanding, telah sesuai pula dengan ibarat dalam kitab MadaaHurriyyatuz Zaujayni Fith Thalaaq, juz , halaman 83, yang diambil alih menjadipendapat Pengadilan Tinggi Agama, yang menyatakan sebagai berikut: Halaman 3 dari 6 halaman putusan nomor 4/Pdt.G/2019/PTA.BnComa Crag chia Ys cil led aay aly Coes jl Shall

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, edging, 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