Ditemukan 839 data
127 — 26
MenimbangMenimbangMenimbangMenimbangCommission on UC Confirmation, Commission on UC Advising, Other Commission onExport UC, Guarantee Fee on Import UG, PIB & Revolving UC Comm OtherCommission on Import, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission on Export, HandlingCommission on T/C, Incoming Foreign Remittance Commission, Outgoing ForeignRemittance Commission, Postage on Forex, Cable Charge, Foreign Cash WithdrawalCommission, Correspondent Charge, Commission on Domestic
107 — 30
Commission on UC Confirmation, Commission on UC Advising, Other Commission onExport UC, Guarantee Fee on Import UG, PIB & Revolving UC Comm OtherCommission on Import, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission on Export, HandlingCommission on T/C, Incoming Foreign Remittance Commission, Outgoing ForeignRemittance Commission, Postage on Forex, Cable Charge, Foreign Cash WithdrawalCommission, Correspondent Charge, Commission on Domestic
104 — 109
Commission on UC Confirmation, Commission on UC Advising,Other Commission on Export UC, Guarantee Fee on Import UG, P1B & RevolvingUC Comm Other Commission on Import, Acceptance Comm on Export Bills,Handling Commission on Export Bills, Commission on Bills without UC, OtherCommission on Export, Handling Commission on T/C, Incoming Foreign RemittanceCommission, Outgoing Foreign Remittance Commission, Postage on Forex, CableCharge, Foreign Cash Withdrawal Commission, Correspondent Charge, Commissionon Domestic
341 — 26
MemperhatikanMengingatMemutuskanCommission on UC Confirmation, Commission on UC Advising, Other Commission onExport UC, Guarantee Fee on Import UG, P1B & Revolving UC Comm Other Commissionon Import, Acceptance Comm on Export Bills, Handling Commission on Export Bills,Commission on Bills without UC, Other Commission on Export, Handling Commission onT/C, Incoming Foreign Remittance Commission, Outgoing Foreign RemittanceCommission, Postage on Forex, Cable Charge, Foreign Cash Withdrawal Commission,Correspondent Charge, Commission on Domestic
114 — 23
Commission on UCConfirmation, Commission on UC Advising, Other Commission on Export UC, GuaranteeFee on Import UG, P1B & Revolving UC Comm Other Commission on Import, AcceptanceComm on Export Bills, Handling Commission on Export Bills, Commission on Bills withoutUC, Other Commission on Export, Handling Commission on T/C, Incoming ForeignRemittance Commission, Outgoing Foreign Remittance Commission, Postage on Forex,Cable Charge, Foreign Cash Withdrawal Commission, Correspondent Charge, Commissionon Domestic
163 — 446 — Berkekuatan Hukum Tetap
And this should not be done based on domestic law but ontreaty provisions.";Halaman 7 dari 64 halaman Putusan Nomor 134/B/PK/PJK/2017Pendapat di atas juga didukung oleh delegasi dari Belanda, Perancis danSwedia yang berpendapat Bahwa pemberian interpretasi dari "beneficialowner" harus dalam kerangka treaty;Pendapat di atas juga sesuai dengan pendapat Lang sebagai berikut :"according to Article 3 (2), a contextual meaning overrides a domestic lawmeaning if the context so requires.
The choice between two differing meaningsof domestic tax law and of treaty context depends on how broadly the termcontext must require a meaning differing from domestic law meaning inorder for the contextual meaning to be used (Lang, 2001, hal. 86);Prokisch, sangat mendukung pendapat tentang pentingnya "/nternational taxlanguage" untuk mencegah interpretasi yang salah sehingga masingmasing pihak mempunyai pengertian yang sama (du Toit, hal 182).Du toit (hal 183) berpendapat Bahwa "beneficial owner
masuk dalamkategori "international tax language", yaitu istilah yang tidak diberi definisi didalam undangundang domestic.
Vogel (hal 562) menyatakan Bahwa "the first and foremost reason why theterm cannot be interpreted by reference to the domestic law of the Stateapplying the treaty is that none of the national tax systems in question offera precise definition of the terms beneficial owner.
The choice between twodiffering meanings of domestic tax law and of treaty context depends onhow broadly the term context must require a meaning differing fromdomestic law meaning in order for the contextual meaning to be used(Lang, 2001, hal. 86).Prokisch, sangat mendukung pendapat tentang pentingnyainternational tax language untuk mencegah interpretasi yang salahsehinggamasingmasing pihak mempunyai pengertian yang sama (duToit, hal 182).Du toit (hal 183) berpendapat Bahwa beneficial owner masuk
114 — 26
In exceptional cases where the Certificate of Origin(Form E) has not been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of theexporter, the Certificate of Origin (Form E) shall be issuedretroactively in accordance with the domestic laws, regulationsand administrative rules of the exporting Party within twelve (12)months from the date of shipment, in which case it is necessary toindicate ISSUED RETROACTIVELY in Box 13.
In such cases,the importer of the product who claims the preferential treatmentfor the product may, subject to the domestic laws, regulationsadministrative rules of the importing Party, provide the CustomsAuthority of the importing Party with the Certificate of Origin(Form E) issued retroactively.bahwa Revised Operational Certification Procedures for theRules of Origin of the ASEAN CHINA Free Trade Area tersebuttelah diratifikasi dengan Peraturan Presiden Republik IndonesiaNomor 37 Tahun 2011 dan
31 — 17 — Berkekuatan Hukum Tetap
Menyatakan barang bukti berupa : 1 (satu) lembar laporan domestic Wisma 63 Pbr tanggal 18 Januari2009; 1 (satu) lembar guest bill No.GB 0002934 tanggal. 06 Januari 2009 HotelSiak Resort Pbr ;Terlampir dalam berkas perkara ;4. Menetapkan agar Terdakwa membayar biaya perkara sebesar Rp.5.000,Hal. 6 dari 10 hal. Put. No. XXX K/Pid.Sus/XXXX(lima ribu rupiah) ;Membaca putusan Pengadilan Negeri Pekanbaru No. XXX/Pid/B/XXXX/PN.PBR tanggal 28 Oktober 2009 yang amar lengkapnya sebagai berikut :1.
Menyatakan barang bukti berupa : 1 (satu) lembar laporan domestic Wisma 63 Pbr tgl. 18 Januari 2009 ; 1 (satu) lembar guest bill No.GB 0002934 tgl 6 Januari 2009 Hotel SiakResort Por ;Terlampir dalam berkas perkara ;6.
HERLAMBANG ADHI NUGROHO, SH.
Terdakwa:
TUTIA RAHMI Als SHANTY MARIANA BR NAINGGOLAN AMPD Binti ZAINAL ABIDIN
73 — 29
bening diduga narkotikajenis sabu kepada Terdakwa, lalu Terdakwa TUTIA RAHMI menyimpanbarang yang diduga sabu tersebut didalam Bra merk Bonds warna putihyang dipakai Terdakwa, setelah itu terdakwa TUTIA RAHMI bersamadengan saksi ADE SOFYAN pergi menuju Bandara Hang Nadimmenggunakan Taxi; Bahwa setelah sampai di Bandara Hang Nadim kota batam terdakwaTUTIA RAHMI Als SHANTY MARIANA BR NAINGGOLAN AMPD BintiZAINAL ABIDIN dan saksi ADE SOFYAN Als ADE Bin IBRAHIMmemasuki bandara melalui X Ray keberangkatan domestic
Kristal Bening diduga NarkotikaJenis Sabu dan didapatkan hasil Positif Sabu ; Bahwa sekira pukul 14.00 Wib Saksi ARIEF PRASETYA AJI dansaksi URIE DINURE TERRANOVA menyerahkan terdakwa TUTIARAHMI Als SHANTY MARIANA BR NAINGGOLAN AMPD Binti ZAINALABIDIN bersama saksi ADE SOFYAN Als ADE Bin IBRAHIM besertabarang buktinya ke Direktorat Narkoba Kepolisian daerah KepulauanRiau untuk dilakukan proses hukum lebih lanjut; Bahwa barang bukti yang disita pada saat Penangkapan di Pintu masukX Ray keberangkatan domestic
124 — 48
CommissionMemperhatikanMengingatMemutuskanon UC Advising, Other Commission on Export UC, Guarantee Fee onImport UG, PIB & Revolving UC Comm Other Commission onImport, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission onExport, Handling Commission on T/C, Incoming Foreign RemittanceCommission, Outgoing Foreign Remittance Commission, Postage onForex, Cable Charge, Foreign Cash Withdrawal Commission,Correspondent Charge, Commission on Domestic
118 — 41
Commission on UC Confirmation, Commissionon UC Advising, Other Commission on Export UC, Guarantee Fee onImport UG, PIB & Revolving UC Comm Other Commission onImport, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission onExport, Handling Commission on T/C, Incoming Foreign RemittanceCommission, Outgoing Foreign Remittance Commission, Postage onForex, Cable Charge, Foreign Cash Withdrawal Commission,Correspondent Charge, Commission on Domestic
33 — 82 — Berkekuatan Hukum Tetap
SlametSehato Rp. 74.875.000, (tujun puluh empat juta delapan ratus tujuhpuluh lima ribu rupiah) tanggal 27 Juni 2008 ;10) 1 (satu) lembar foto copy legalisir Funds Transfer to Domestic Bank Transaction status Reference Nomor : 08052608943620 from Account :36050672/SB. Santoso (IDR) to Account : BRI Cab.
Kupang AccountNumber : 027601013525509 Account Name : Eko Budi Julianto Rp.116.500.000, (Seratus enam belas juta lima ratus ribu rupiah) tanggal 26Mei 2008 ;11) 1 (satu) lembar foto copy legalisir Funds Transfer to Domestic BankTransaction status Reference Nomor 08052208902660 from Account :360506721 SB. Santoso (IDR) to Account : 750847491/ WISAWASTAG.
Akas) kepada Hifianto Angstrong dengan nominalsebesar Rp. 225.000.000, (dua ratus dua puluh lima juta rupiah) ;9) 1 (satu) lembar foto copy legalisir Funds Transfer to Domestic BankTransaction status Reference Nomor 08062709396420 from Account :36050672/SB. Santoso (IDR) to Account : BNI Cab. Surabaya GrahaPangeran Account Number : 54020490 Account Name : Ir.
SlametSehato Rp. 74.875.000, (tujuh puluh empat juta delapan ratus tujuhpuluh lima ribu rupiah) tanggal 27 Juni 2008 ;10) 1 (satu) lembar foto copy legalisir Funds Transfer to Domestic Bank Transaction status Reference Nomor : 08052608943620 from Account :36050672/SB. Santoso (IDR) to Account : BRI Cab.
Kupang AccountNumber : 027601013525509 Account Name : Eko Budi Julianto Rp.116.500.000, (seratus enam belas juta lima ratus ribu rupiah) tanggal26 Mei 2008 ;11) 1 (satu) lembar foto copy legalisir Funds Transfer to Domestic BankTransaction status Reference Nomor 08052208902660 from Account360506721 SB. Santoso (IDR) to Account : 750847491/WISAWASTA G.
HERLAMBANG ADHI NUGROHO, SH.
Terdakwa:
ADE SOFYAN Als ADE Bin IBRAHIM
68 — 27
Terdakwa diajukan ke persidangan oleh PenuntutUmum didakwa berdasarkan surat dakwaan sebagai berikut:PRIMAIR :Bahwa terdakwa ADE SOFYAN Als ADE Bin IBRAHIM bersamasamadengan saksi TUTIA RAHMI Als SHANTY MARIANA BR NAINGGOLAN AMPDBinti ZAINAL ABIDIN (dilakukan penuntutan dalam perkara terpisah), Pada HariMinggu Tanggal 11 Oktober 2020 Sekira Pukul 07.10 Wib setidaktidaknya padabulan Oktober 2020, atau setidaktidaknya pada waktuwaktu tertentu dalamtahun 2020, bertempat di Pintu masuk X Ray keberangkatan domestic
Kristal Bening diduga NarkotikaJenis Sabu dan didapatkan hasil Positif Sabu ; Bahwa sekira pukul 14.00 Wib Saksi ARIEF PRASETYA AJI dansaksi URIE DINURE TERRANOVA menyerahkan terdakwa ADESOFYAN Als ADE Bin IBRAHIM bersama saksi TUTIA RAHMI AlsSHANTY MARIANA BR NAINGGOLAN AMPD Binti ZAINAL ABIDINbeserta barang buktinya ke Direktorat Narkoba Kepolisian DaerahKepulauan Riau untuk dilakukan proses hukum lebih lanjut; Bahwa barang bukti yang disita pada saat Penangkapan di Pintu masukX Ray keberangkatan domestic
dalampasal 114 ayat (2) Jo pasal 132 Ayat (1) Undangundang RI Nomor 35 Tahun2009 Tentang Narkotika;SUBSIDAIR :Bahwa terdakwa ADE SOFYAN Als ADE Bin IBRAHIM bersamasamadengan saksi TUTIA RAHMI Als SHANTY MARIANA BR NAINGGOLAN AMPDBinti ZAINAL ABIDIN (dilakukan penuntutan dalam perkara terpisah), Pada HariMinggu Tanggal 11 Oktober 2020 Sekira Pukul 07.10 Wib setidaktidaknya padabulan Oktober 2020, atau setidaktidaknya pada waktuwaktu tertentu dalamtahun 2020, bertempat di Pintu masuk X Ray keberangkatan domestic
121 — 86 — Berkekuatan Hukum Tetap
And this should not be done based on domestic law but ontreaty provisions;Halaman 6 dari 61 halaman. Putusan Nomor 135/B/PK/PJK/2017Cc)Pendapat di atas juga didukung oleh delegasi dari Belanda, Perancis danSwedia yang berpendapat Bahwa pemberian interpretasi dari "beneficialowner harus dalam kerangka treaty;Pendapat diatas juga sesuai dengan pendapat Lang sebagai berikut:according to Article 3 (2), a contextual meaning overrides a domestic lawmeaning if the context so requires.
The choice between two differing meaningsof domestic tax law and of treaty context depends on how broadly the termcontext must require a meaning differing from domestic law meaning inorder for the contextual meaning to be used (Lang, 2001, hal. 86);Prokisch, sangat mendukung pendapat tentang pentingnya international taxlanguage untuk mencegah interpretasi yang salah sehingga masingmasingpihak mempunyai pengertian yang sama (du Toit, hal 182);Du toit (hal 183) berpendapat Bahwa beneficial owner masuk
dalamkategori international tax language, yaitu istilah yang tidak diberi definisi didalam undangundang domestic.
mengutip pendapat Vogel dalam menjawabpertanyaan tersebut (du Toit, hal 183), sebagai berikut :Where OECD member States conclude tax treaties following the text of theModel Convention, it is presumed that those states want the treaty provisionto convey the meaning intended by the Model Convention and itsCommentary, as long as no particular circumstances indicate to thecontrary,g) Vogel (hal 562) menyatakan Bahwa the first and foremost reason why theterm cannot be interpreted by reference to the domestic
Putusan Nomor 135/B/PK/PJK/2017The choice between two differing meanings of domestic tax law andof treaty context depends on how broadly the term context mustrequire a meaning differing from domestic law meaning in order forthe contextual meaning to be used (Lang, 2001, hal. 86);Prokisch, sangat mendukung pendapat tentang pentingnyainternational tax language untuk mencegah interpretasi yang salahsehingga masingmasing pihak mempunyai pengertian yang sama(du Toit, hal 182);Du toit (hal 183) berpendapat
85 — 35
In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary to indicate ISSUED RETROACTIVELY inBox 13.bahwa menurut pendapat
167 — 32
Commission on UC Confirmation, Commission on UC Advising, Other Commission onExport UC, Guarantee Fee on Import UG, PIB & Revolving UC Comm OtherCommission on Import, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission on Export, HandlingCommission on T/C, Incoming Foreign Remittance Commission, Outgoing ForeignRemittance Commission, Postage on Forex, Cable Charge, Foreign Cash WithdrawalCommission, Correspondent Charge, Commission on Domestic
112 — 56
Commission on UC Confirmation, Commission on UC Advising, Other Commission onExport UC, Guarantee Fee on Import UG, PIB & Revolving UC Comm OtherCommission on Import, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission on Export, HandlingCommission on T/C, Incoming Foreign Remittance Commission, Outgoing ForeignRemittance Commission, Postage on Forex, Cable Charge, Foreign Cash WithdrawalCommission, Correspondent Charge, Commission on Domestic
123 — 31
In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary fo indicate ISSUED RETROACTIVELY?
113 — 28
UCMenimbangMengingatMemutuskanConfirmation, Commission on UC Advising, Other Commission on Export UC, GuaranteeFee on Import UG, P1B & Revolving UC Comm Other Commission on Import, AcceptanceComm on Export Bills, Handling Commission on Export Bills, Commission on Bills withoutUC, Other Commission on Export, Handling Commission on T/C, Incoming ForeignRemittance Commission, Outgoing Foreign Remittance Commission, Postage on Forex,Cable Charge, Foreign Cash Withdrawal Commission, Correspondent Charge, Commissionon Domestic
310 — 31
Commission on UC Confirmation, Commission on UC Advising,Other Commission on Export UC, Guarantee Fee on Import UG, P1B & RevolvingUC Comm Other Commission on Import, Acceptance Comm on Export Bills,Handling Commission on Export Bills, Commission on Bills without UC, OtherCommission on Export, Handling Commission on T/C, Incoming Foreign RemittanceCommission, Outgoing Foreign Remittance Commission, Postage on Forex, CableCharge, Foreign Cash Withdrawal Commission, Correspondent Charge, Commissionon Domestic