Ditemukan 2113 data

Urut Berdasarkan
 
Register : 17-10-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor PUT-54045/PP/M.VIIB/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
11829
  • The exported products were bakery oven, proofer and al tray for bakery oven which wereshown in box of the Form E;bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan Majelis berkesimpulan FormE Nomor 1344018006588053 tanggal 16 September 2013 adalah memenuhi ketentuan dan dapatditerima;bahwa oleh karenanya Majelis berpendapat, penetapan tarif bea masuk untuk bakery oven, proofer and altray for bakery oven, negara asal: China, oleh Kantor Pelayanan Utama Bea dan Cukai Tipe A TanjungPriok
Register : 19-09-2012 — Putus : 28-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-45166/PP/M.VII/19/2013
Tanggal 28 Mei 2013 — Pemohon Banding dan Terbanding
10224
  • Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut: 64.01 Alas kaki tahan air dengan sol luar dan bagian atas dari Waterproof footwear with outer soles and upperskaret atau dari plastik, bagian atasnya tidak dipasang pada Jor of plastics, the uppers of which are neither fixesol dan tidak dirakit dengan cara dijahit, dikeling, dipaku, sole nor assembled by stitching, riveting, nailing,disekrup, ditusuk atau proses semacam itu. plugging
Putus : 18-03-2014 — Upload : 08-09-2014
Putusan MAHKAMAH AGUNG Nomor 1018 B/PK/PJK/2013
Tanggal 18 Maret 2014 — PT. EXINDOKARSA AGUNG VS DIREKTUR JENDERAL BEA DAN CUKAI
4117 Berkekuatan Hukum Tetap
  • dibawah ini kami sampaikan kutipan dari dokumen termaksud :Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, the first 17weeks after pollination: green, hard, bitter, 80% moisture, 50% sugars (glucoseand fructose) by dry weight; 2) Khalal stage, the next 6 weeks: become full grown,still hard; color changes to yellow, orange or red, sugars increase, become largelysucrose; 3) Rutab stage, the next 4 weeks: halfripe; soften, turn light brown; somesucrose reverts to reducing sugar which
Putus : 10-06-2015 — Upload : 11-03-2016
Putusan MAHKAMAH AGUNG Nomor 201/B/PK/PJK/2015
Tanggal 10 Juni 2015 — DIREKTUR JENDERAL BEA DAN CUKAI vs PT. BUMIDIPTA NIRWANA
357 Berkekuatan Hukum Tetap
  • themaximum specified load, the driver and a tank full of fuel;e Bahwa Terbanding tidak melakukan pemeriksaan fisik sehingga tidakmemiliki data GVW akurat;e Bahwa di dalam persidangan tanggal 18 April 2013 Terbandingmenyerahkan fotokopi surat dari Produsen truk merk Mitsubishi diJepang yaitu dari Mitsubishi Fuso Truck & Bus Corporation nomor: ISASAN2091202 tanggal 21 September 2012 dengan catatan pleasenote that we indicated the GVW for each vehicle this time based ondomestic Japan Type Approval which
Putus : 29-12-2009 — Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 272 B/PK/PJK/2009
Tanggal 29 Desember 2009 — PT. NESTLE INDONESIA, v; DIREKTUR JENDERAL BEA DAN CUKAI,
2819 Berkekuatan Hukum Tetap
  • ., milkenriched in vitamin or mineral salts), small quantities ofstabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride, forinstance) as well as very small quantities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also contain small quantities chemical (e.g.
    Thus heading 19.01 includes, forexample;(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 moreconstituents of milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebutdi atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila
Register : 26-01-2015 — Putus : 02-03-2015 — Upload : 06-04-2015
Putusan PN JAKARTA PUSAT Nomor 6/Pdt.Sus/PKPU/2014/PN.Niaga.Jkt.Pst
Tanggal 2 Maret 2015 — PT. EFFENDI TEXTINDO >< 1. RAIFFEISEN BANK INTERNATIONAL AG (RBI) Kantor Cabang Singapura ; 2. TIM KURATOR TERMOHON-II PT. EFFENDI TEXTINDO
429181
  • ., Re: Offical Notice of Moving out The Inventories (Yarn)which have been fiduciary tranferred as fiduciary securityrights/pemberitahuan resmi pemindahan barang persediaan (Yarn)yang telah dialihkan sebagai Jaminan Fidusia;Menimbang, bahwa untuk menguatkan dalilnya TermohonI di Persidangan mengajukan bukti TI1 .a s/dTII11 berupa fotocopi surat fotocopi surat yang telah di Nazegel sebagai berikut;Bukti TI1 a: Fotocopi dari fotocopi surat Private & Confidental, Our.
    PT.Djoni Textindo (PTDT), Jalan Industri Raya Blok AENo.20, Cikupa Tangerang 15710., Attention / U.p : The Board of Directors / Direksi., Re :Offical Notice of Moving out The Inventories (Yarn) which have been fiduciary tranferred asfiduciary security rights/pemberitahuan resmi pemindahan barang persediaan (Yarn) yang telahdialihkan sebagai Jaminan Fidusia;Bukti TI11 : Fotocopi dari fotocopi In The High Court Of The Republic OfSingapore, Case No : S.726/2013, Doc No : JUD.591/2013,Filed : 01 Nopember
Register : 13-10-2014 — Putus : 02-04-2015 — Upload : 18-08-2015
Putusan PN JAKARTA UTARA Nomor 413/Pdt.G/2014/PN.JKT.UTR.
Tanggal 2 April 2015 —
14571
  • yang dibuka dandimiliki oleh Tergugat; Bunyi Pasal dan Pasal 5 ayat 6 Perjanjian Waralaba adalah sebagai berikut:Article 1:In this Agreement where the context so admits the following expression shallhave the meanings set out below:Royalty Fee means 5% of the Gross Monthly Receipt on all Outlet; Article 5 Paragraph 6:Every month following the Opening Date the Franchisee shall pay withoutany demand, abatement, setoff or deduction the Royalty Fee on or before thePayment Date following the month to which
    disepakati oleh Para Pihak dalam Perjanjian Waralaba adalahhukum Singapura dan pilihan forum/yurisdiksi yang telahdisepakati oleh Para Pihak dalam Perjanjian Waralaba adalahPengadilan Singapura; This Agreement shall be governed and construed in all respects inaccordance with Singapore law and the parties irrevocably agreethat the courts of Singapore shall have exclusivejurisdiction in respect of any dispute, suit, action or proceedings(including applications for injunctive or other temporary reliefs )which
    CHARLES MAHENDRAN, mengingatdasar dan alasan sebagai berikut :1 Berdasarkan ketentuan Pasal 40 ayat (1) danayat (2) Perjanjian Waralaba maka:(1) All notices which are required to be given under thisAgreement shall be in writing and shall be sent to theaddress of the recipient set out on the front page of thisAgreement or such other address as the recipient maydesignate by notice given in accordance with this clause 40.Any such notice may be delivered personally or by prepaidletter, facsimile or electronic
    With this in mind, We havedecided to accede to your request for the waiver of Royaltypayment until the present outlet is expanded or a secondoutlet is opened, which ever take place first...Atau dalam terjemahan bebas dapat diartikan sebagai berikut:Dari: Charles Mahendra franchise @ komalaweb.comHalaman 37 dari 55 hal.
    Penggugat)dan PT Graha Bhakti Semesta (Tergugat) tertanggal 2 Agustus 2003 (bukti P2a ataubukti T2a) beserta terjemahannya (bukti P2b atau buktiT2b) yang aselinya berbunyi sebagai berikut :This Agreement shall be governed and construed in all respects in accordancewith Singapore law and the parties irrevocably agree that the courts of Singapore shallhave exclusive jurisdiction in respect of any dispute, suit, action or proceedings(including applications for injunctive or other temporaryreliefs) which
Putus : 18-03-2014 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 1022/B/PK/PJK/2013
Tanggal 18 Maret 2014 — PT. EXINDOKARSA AGUNG VS DIREKTUR JENDERAL BEA dan CUKAI
14630 Berkekuatan Hukum Tetap
  • dibawah ini kami sampaikan kutipan dari dokumentermaksud:Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, the first17 weeks after pollination: green, hard, bitter, 80% moisture, 50% sugars(glucose and fructose) by dry weight; 2) Khalal stage, the next 6 weeks:become full grown, still hard; color changes to yellow, orange or red, sugarsincrease, become largely sucrose; 3) Rutab stage, the next 4 weeks: halfripe;soften, turn light brown; some sucrose reverts to reducing sugar which
Register : 18-05-2010 — Putus : 06-09-2010 — Upload : 19-12-2014
Putusan MAHKAMAH AGUNG Nomor 243 B/PK/PJK/2010
Tanggal 6 September 2010 — PT. NESTLE INDONESIA VS DIRJEN BEA DAN CUKAI;
3623 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, trisodiumcitrate and calcium choride, for instance) as well as very small quantities of antioxidants or vitamins not normany found in the product.
    Thusheading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and 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.
Register : 14-11-2012 — Putus : 11-02-2012 — Upload : 20-01-2015
Putusan PA JENNEPONTO Nomor 227/Pdt.G/2012/PA Jnp
Tanggal 11 Februari 2012 — Yani binti Maing LAWAN Imran alias Sinrang bin Abd. Latif
6618
  • ., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency of the productduring transport in liquid state (disodium phosphate, trisodium citrate and calcium choride, for instance) as well as very small quantities of antiaxidants orvitamins not normaly found in the product f1fs24insrsid12456779.
    Thusheading 19.01 includes, for example : f1fs24insrsid12456779par listtextpardplainf1lang 1033langfe 1033langnp1033langfenp1033insrsid4462207hichaf1dbchafOlochf1 (1)tab pard qj fi3601i2970ri720s1360slmult1widctlparjclisttabtx2970aspalphaaspnumfaautols 1 Oadjustrightrin7201in2970itapOpararsid600339 f1fs24insrsid4462207 Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting of milk to which f1fs24insrsid3029758 line line f1fs24insrsid4462207 secondary ingredients
Register : 24-04-2013 — Putus : 30-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put.50223/PP/M.VII/19/2014
Tanggal 30 Januari 2014 — Pemohon Banding dan Terbanding
12127
  • atauturunannya: Mengandung amoksisilin (INN) ataugaramnya Mengandung ampisilin (INN) ataugaramnya Lainlain Mengandung antibiotika lainnya Mengandung hormon atau produklainnya dari pos 29.37 tetapi tidakmengandung antibiotika: Mengandung insulin Lainlain Mengandung alkaloida atauturunannya tetapi tidak mengandunghormon atau produk lainnya dari pos29.37 atau antibiotika: Mengandung kinin dan garamnya Medicaments (excludinggoods of heading 30.02, 30.05or 30.06) consisting of two ormore constituents which
Register : 21-11-2011 — Putus : 27-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor PUT.45139/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
12657
  • Oiltools BV (Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee)dinyatakan : in consideration of rights granted herein, the Licensee hereby agrees topay to the licensor a royalty equal to percentage rate specified in Schedule 1 ofLicensees 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 productunder the Unimat Patent, in which
Register : 14-09-2018 — Putus : 29-10-2018 — Upload : 19-12-2018
Putusan MAHKAMAH AGUNG Nomor 2747 B/PK/PJK/2018
Tanggal 29 Oktober 2018 — BUT FORTUNA RESOURCES (SUNDA) LIMITED VS DIREKTUR JENDERAL PAJAK;
6647 Berkekuatan Hukum Tetap
  • Putusan Nomor 2747/B/PK/Pjk/2018hukum (innerljke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Inggris sebagaimana yangdimuat dalam Article 10.7 yang menyatakan bahwa : Notwithstanding anyother provisions of this Agreement, where a company which is a residentof one of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected to anadditional tax in that other State in accordance with its law,
Register : 10-07-2018 — Putus : 20-08-2018 — Upload : 21-11-2018
Putusan MAHKAMAH AGUNG Nomor 1794 B/PK/PJK/2018
Tanggal 20 Agustus 2018 — PT. PREMIER OIL KAKAP BV vs DIREKTUR JENDERAL PAJAK
13789 Berkekuatan Hukum Tetap
  • Keempat, in casuBranch Profit Tax, memiliki keterkaitan hubungan hukum (innerlijkesamenhang) antara Kontrak Bagi Hasil (Production Sharing Contract)dengan P3B Indonesia Belanda sebagaimana yang dimuat dalamArticle 10.8 yang menyatakan bahwa: "Notwithstanding any otherprovisions of this Agreement, where a company which is a resident ofone of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected toanadditional tax in that other State
Putus : 04-04-2019 — Upload : 29-05-2019
Putusan MAHKAMAH AGUNG Nomor 855 B/PK/PJK/2019
Tanggal 4 April 2019 — BUT WIRIARGAR OVERSEAS LIMITED (D/H. BUT. TALISMAN WIRIARGAR OVERSEAS LIMITED) VS DIREKTUR JENDERAL PAJAK;
9659 Berkekuatan Hukum Tetap
  • Putusan Nomor 855/B/PK/Pjk/2019Branch Profit Tax, memiliki keterkaitan hubungan hukum (innerlijkesamenhang) antara Kontrak Bagi Hasil (Production Sharing Contract)dengan P3B Indonesia Belanda sebagaimana yang dimuat dalamArticle 10.8 yang menyatakan bahwa : Notwithstanding any otherprovisions of this Agreement, where a company which Is a resident ofone of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected to anadditional tax
Register : 21-11-2011 — Putus : 27-05-2013 — Upload : 27-11-2013
Putusan PENGADILAN PAJAK Nomor Put. 45136/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
12739
  • Oiltools BV (Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee)dinyatakan in consideration of rights granted herein, the Licensee hereby agrees topay to the licensor a royalty equal to percentage rate specified in Schedule 1 ofLicensees 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 productunder the Unimat Patent, in which
Putus : 12-11-2014 — Upload : 11-03-2016
Putusan MAHKAMAH AGUNG Nomor 646 K/Pdt/2014
Tanggal 12 Nopember 2014 —
173120 Berkekuatan Hukum Tetap
  • Indonesia Poweruntuk hal tersebut Penggugat mohon menunjuk surat Tergugat kepada PT.Indonesia Power angka 3 yang berbunyi:Regarding item 3, of subject letterisue of blocklisting, please note that:Cc.Until today we do not have a contractual relationship with PTMA relatedto the project;The only document that we have issued in favor of PTMA is the supportletter dated 12 July 2010 which is conditional on Siemens BusinessPartner Check Procedure.
    ;"Therefore, we kindly ask for clarification on which grounds Siemens shoulbe blacklisted, considering our above explanations."
    tanggal 12 Juli 2010 yangmenjadi pokok utama dalam sengketa perkara a quo sebagai suatuperjanjian sebagaimana akan diuraikan di bawah ini:Untuk memberikan gambaran yang utuh kepada Judex Juris yangTerhormat, Pemohon Kasasi akan mengutip secara lengkap terlebihdahulu mengenai isi dari Surat Dukungan (Supporting Letter) tanggal 12Juli 2010 sebagai berikut:We herewith confirm our support for your company by supplying theparts under Certificate of Manufacturing in case of wins following biddingprocedure which
Register : 01-03-2012 — Putus : 27-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put. 45142/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
12430
  • KMCOiltools BV (Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee) dinyatakan :in consideration of rights granted herein, the Licensee hereby agrees to pay to the licensora royalty equal to percentage rate specified in Schedule I of Licensees Gross Revenuesfrom 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 productunder the Unimat Patent, in which
Putus : 29-10-2018 — Upload : 19-12-2018
Putusan MAHKAMAH AGUNG Nomor 2940/B/PK/Pjk/2018
Tanggal 29 Oktober 2018 — CITI BANK N.A VS VS DIREKTUR JENDERAL PAJAK
433126 Berkekuatan Hukum Tetap
  • Putusan Nomor 2940/B/PK/Pjk/2018determination of the business profits of a permanent establishment, thereshall be allowed as deductions expenses which are reasonablyconnected with such profits, including executive and generaladministrative expenses, whether incurred in the Contracting State inwhich the permanent establishment is situated or elsewhere.
Register : 19-09-2012 — Putus : 28-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-45171/PP/M.VII/19/2013
Tanggal 28 Mei 2013 — Pemohon Banding dan Terbanding
10323
  • 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan sol luar dan bagian atas darikaret atau dari plastik, bagian atasnya tidak dipasang padasol dan tidak dirakit dengan cara dijahit, dikeling, dipaku,disekrup, ditusuk atau proses semacam itu. pelindung jari Alas kaki lainnya: 6401.10.00.00 Alas kaki dilengkapi logamWaterproof footwear with outer soles and uppers ofor of plastics, the uppers of which