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Urut Berdasarkan
 
Putus : 02-12-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 370 B/PK/PJK/2010
Tanggal 2 Desember 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2211 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifilkasikan HS 1901.10.29.00apabila
Register : 13-07-2017 — Putus : 14-02-2019 — Upload : 22-05-2019
Putusan PN JAKARTA PUSAT Nomor 362/Pdt.G/2017/PN Jkt.Pst
Tanggal 14 Februari 2019 — Penggugat melawan Tergugat
438362
  • Hal mana seperti yang disebutkan dalamPasal 1 UCP 600, yang kami kutip sebagai berikut:The Uniform Customs and Practice for Documentary Credits,2007 Revision, ICC Publication no. 600 (UCP) are rules thatapply to any documentary credit (credit) (including, to the extentto which thet may be applicable, any standby letter of credit) whenthe text of the credit expressly indicates that it is subject tothese rules.
    A credit by its nature is a separate transaction from thesale or other contract on which it may be based.
    At which stage of the appeal are the proceedings currently at?Terjemahan Bahasa Indonesia tidak tersumpahnya adalah sebagaiberikut:Kepada Nathanael,Dapatkan anda memberikan informasi terbaru terkait upayahukum yang diajukan DBS terhadap Putusan PengadilanTinggi Jiangsu?Di tahap apa banding tersebut sedang berjalan?c.
    Your rights hereunder shall not beprejudiced notwithstanding the release or substitution of anygoods which may be held as security hereunder at any limb.Terjemahan Bahasa Indonesia tidak tersumpahnya adalah sebagaiberikut:...
    Hal ini terlinat jelas dalam Surat Tergugatlll kepada Penggugat pada tanggal 29 Januari 2013 atau jauhsebelum terjadinya peristiwa keterlambatan dokumen ini, yang kamikutip sebagai berikut:We advise attached Bankers Guarantee without anyengagement and responsibility on our part.Please examine the guarantee carefully and if there is any termsand conditions which you may want to change kindly contact yourapplicant directly for amendment urgently.
Register : 01-03-2012 — Putus : 27-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put. 45141/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
13039
  • Licensing Agreement antara KMC Oil(Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee) dinyatakan : in considerationgranted herein, the Licensee hereby agrees to pay to the licensor a royalty equal to percentage rate ;in Schedule 1 of Licensees Gross Revenues from its business as shown in its audited accounts bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas , dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sell product under thePatent, in which
Putus : 31-07-2018 — Upload : 13-11-2018
Putusan MAHKAMAH AGUNG Nomor 1542/B/PK/Pjk/2018
Tanggal 31 Juli 2018 — BUT NATUNA 1 BV VS DIREKTUR JENDERAL PAJAK
9947 Berkekuatan Hukum Tetap
  • Keempat, in casu Branch Profit Tax, memilikiketerkaitan hubungan hukum (innerlijke samenhang) antara KontrakBagi Hasil (Production Sharing Contract) dengan P3BIndonesiaBelanda sebagaimana yang dimuat dalam Article 10.8 yang menyatakanbahwa : Notwithstanding any other provisions of this Agreement, wherea company which is a resident of one of the two States has a permanentestablishment in the other State, theprofits of the permanent establishment may be subjected to an additionaltax in that other State
Putus : 10-07-2019 — Upload : 30-10-2019
Putusan MAHKAMAH AGUNG Nomor 1993/B/PK/Pjk/2019
Tanggal 10 Juli 2019 — BUT NATUNA UK (KAKAP 2) LIMITED VS DIREKTUR JENDERAL PAJAK
8254 Berkekuatan Hukum Tetap
  • Putusan Nomor 1993/B/PK/Pjk/2019company which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other State inaccordance with its law, but the additional tax so charged shall notexceed 10 per cent of the amount of such profits after deductingtherefrom income tax and other taxes on income imposed thereon in thatother State;Terjemahan Bahasa Indonesia;(Terlepas dari ketentuanketentuan
Register : 26-08-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56112/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13624
  • of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which
Register : 26-07-2012 — Putus : 02-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-44840/PP/M.VII/19/2013
Tanggal 2 Mei 2013 — Pemohon Banding dan Terbanding
16922
  • Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut: 64.01 Alas kaki tahan air dengan Waterproof footwear withsol luar dan bagian atas outer soles and uppers ofdari karet atau dari plastik, rubber or of plastics, thebagian atasnya tidak uppers of which are neitherdipasang pada sol dan fixed to the sole nortidak dirakit dengan cara assembled by stitching,dijahit, dikeling, dipaku, riveting, nailing, screwing,disekrup, ditusuk atau plugging
Putus : 17-03-2010 — Upload : 20-07-2010
Putusan MAHKAMAH AGUNG Nomor 2558K/PIDSUS/2009
Tanggal 17 Maret 2010 — PENUNTUT UMUM PADA KEJAKSAAN NEGERI TARAKAN ; H. SAHIBUDDIN alias H. SAIPA bin MAKARNU
2212 Berkekuatan Hukum Tetap
  • No. 2558 K/PID.SUS/2009in law violations in which their proffesional skill are centrally involved) baikdalam bentuk international, dolus aventualis maupun pelanggaran hukumdisiplin (tuchtreebl) professional (intern maupun ekstern).
Register : 16-10-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56120/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
15339
  • of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which
Putus : 07-10-2010 — Upload : 14-08-2015
Putusan MAHKAMAH AGUNG Nomor 376/B/PK/PJK/2010
Tanggal 7 Oktober 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
4919 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency ofthe e product during transport in liquid state (disodium phosphate, trisodium citrateand calcium choride, for instance) as well as very small quantities of antioxidantsor vitamins not normany found in the product.
    Thus heading19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dietetic purposesand consisting of milk to which secondary ingredients (e.g., cereal, groats, yeast)have been added.(2) Milk preparations obtained by replacing one or more constituents of milk (e. g.
Putus : 19-03-2014 — Upload : 09-09-2014
Putusan MAHKAMAH AGUNG Nomor 696 B/PK/PJK/2013
Tanggal 19 Maret 2014 — DIREKTUR JENDERAL PAJAK VS PT. INDOSAT Tbk
10483 Berkekuatan Hukum Tetap
  • member of adiplomatic or consular mission of one of the two States in the other State orin a third State and who is a national of the sending State, shall be deemed15to be a resident of the sending State if he is submitted therein to the sameobligations in respect of taxes on income as are residents of that State;Article 111.5.Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.However, such interest may also be taxed in the State in which
    Bahwa berdasarkan hasil pemeriksaan terhadap buktibukti dan faktafakta yang terungkap dalam persidangan maupun keteranganPenggugat, Pengadilan Pajak berpendapat bahwa Indosat FinanceCompany BV bukan merupakan Beneficial Owner atas penghasilanbunga yang diterima dari Penggugat, sehingga tarif pemotongan PPhPasal 26 adalah sebesar 20%;Bahwa berdasarkan ketentuan Pasal 11 P3B IndonesiaBelanda, antara laindiatur sebagai berikut:Ayat (2)Such interest may also be taxed in the State in which it arises andaccording
    penggunaan istilah beneficial owner tersebutdimaksudkan untuk mencegah pihak yang tidak berhak untukmemanfaatkan fasilitas P3B antar negara;Bahwa dalam Pasal 11 P3B IndonesiaBelanda diatur mengenai pemajakanatas penghasilan bunga, yang redaksinya berbunyi sebagai berikut;Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.However, subject to the provisions of paragraph 3, such interest may alsobe taxed in the Contracting State in which
    For these reasons, the report from the Committee on FiscalAffairs entitled "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 apractical matter, very narrow powers which render it, in relation to theincome concerned, a mere fiduciary or administrator acting on account ofthe interested parties."
Register : 27-09-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56114/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13122
  • of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which
Putus : 19-07-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1287/B/PK/PJK/2017
Tanggal 19 Juli 2017 — DIREKTUR JENDERAL PAJAK VS PT RIO TINTO INDONESIA
344559 Berkekuatan Hukum Tetap
  • supply of digitalized products generally, including software and changesto or upgarade of the software;c) Services providing or supporting a business or personal presence on aelectronic network such as website or webpage;d) Services automatically generated from a computer via the internet or anelectronic network, in response to specific data input by the recipient;e) The transfer for consideration of the right to put goods or services up forsale on an internet site operating as an online market on which
    potentialbuyers make their bids by an automated procedure and on which the partiesare notified of a sale by electronic mail automatically generated from acomputer;f) Internet Service Package (ISP) of information in which thetelecommunications component froms an ancillary and subordinate part (te.Packages going beyond mere Internet access and including other elementssuch as content pages giving access to news, weather or travel reports,playgrounds, website hostings, access to online debates, etc)
Putus : 04-02-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 10/B/PK/PJK/2010
Tanggal 4 Februari 2010 — PT. NESTLE INDONESIA, , ; DIREKTUR JENDERAL BEA DAN CUKAI
197 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchoride, for instance) as well as very small quantities of antioxidants or vitamins not normaly found in the product.
    Thus heading 19.01 includes, forexample :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added;(2) Milk preparations obtained by replacing one or more constituentsof milk (e.g., butyric fats) by another substances";Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu. produk dapatdiklasifikasikan HS 1901.10.29.00,
Putus : 26-04-2010 — Upload : 03-12-2010
Putusan MAHKAMAH AGUNG Nomor 36 B/PK/PJK/2010
Tanggal 26 April 2010 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
187 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normaly found in theproduct.
    Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infant food or fordietic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added.2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebut di atas,sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikan HS 1901.10.29.00 apabila
Putus : 04-01-2010 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 253/B/PK/PJK/2009
Tanggal 4 Januari 2010 — PT. NESTLE INDONESIA ; DIREKTUR JENDERAL BEA DAN CUKAI
2118 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidantsor vitamins not normaly found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing; product in theform of powder
    Preparations in powder or liquid from usedas infant food or for dietetic, purpose andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added ;(2).
Putus : 11-02-2011 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 102/B/PK/PJK/2010
Tanggal 11 Februari 2011 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
1523 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.
    No. 102/B/PK/PJK/2010(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00 apabila : Makanan olahan
Putus : 25-10-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 372 B/PK/PJK/2010
Tanggal 25 Oktober 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
168 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normaly found in the product.Certain of these products may also containsmall quantities chemicals (e.g., sodiumbicarbonate) necessary for their processing,product in the form of powder
    Thus heading 19.01 includes, for example(1)Preparations in powder or liquid from used asinfant food or for dietetic purposes andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) haveHal. 11 dari 21 hal. Put.
Putus : 16-12-2009 — Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 333 B/PK/PJK/2009
Tanggal 16 Desember 2009 — PT. NESTLE INDONESIA, vs. DIREKTUR JENDERAL BEA DAN CUKAI,
2012 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the producy during transportin liquid state (disodium phosphate, trisodium citrate and calciumchoride, for instance) as well as very small quatities of antioxidants or vitamins not normaly found in the product. Certain ofthese products may also cortain small quantities chemical (e.g.
    Thus heading 19.01 includes, for example;(1) Preparations in powder or liquid from used as infant food fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituentsof milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00 apabila
Putus : 26-01-2012 — Upload : 11-06-2012
Putusan MAHKAMAH AGUNG Nomor 228 B/PK/PJK/2009
Tanggal 26 Januari 2012 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
259 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normaly found in theproduct.
    Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infant food or for dieticpurposes and consisting of milk to which secondary ingredients (e.g.