Konvensi dan Turut TergugatDalam Konvensi dan Dalam Rekonvensi) melalui arbitrase yangdiselenggarakan oleh Singapore International Arbitration Centre (SIAC) danmenggunakan peraturan dari SIAC.Secara lengkap Pasal 27 dari Kontrak Utama menyatakan sebagai berikut:Halaman 9Putusan Perdata Nomor 350/Pdt.G/2020/PN.JKT.SELbesaes If any dispute or difference of any kind shall arise between the Contractorand the Subcontractor in connection with the Subcontract or carrying out of theSubcontract Works the Parties

shall endeavor through productive discussionsto reach an amicable understanding about the matters in disagreement toachieve a final settlement agreeable to both Parties, before referring suchdisagreement to the Arbitration process.....

Without prejudice in any way to the foregoing, if, within fifteen (15) calendardays after the date of the above decision in writing by Contractor theSubcontractor does not accept such Contractor decision, then Subcontractormay notify Contractor that the matter shall be finally referred to and settled bythe arbitrator to be agreed upon the Parties...."Article 27 of PTC: ".... The venue of arbitration Singapore InternationalArbitration Centre (SIAC)..."Terjemahan bebas....

Bahwa Secara lengkap Pasal 27 dari Kontrak Utama menyatakan sebagaiberikut:Halaman 21Putusan Perdata Nomor 350/Pdt.G/2020/PN.JKT.SELbesaes If any dispute or difference of any kind shall arise between the Contractorand the Subcontractor in connection with the Subcontract or carrying out of theSubcontract Works the Parties shall endeavor through productive discussionsto reach an amicable understanding about the matters in disagreement toachieve a final settlement agreeable to both Parties, before referring

. , in casuPasal 12 Perjanjian Jual Beli (Sale & Purchase Agreement,31 May 2011)sebagai berikut; Any dispute arising out of this agreement shall to theextent possible,be settled amicably between the Parties.

Bahwa berdasarkan Pasal 12 Perjanjian ada disebutkan sebagai berikutAny dispute arising out of this agreement shall, to the extent possible,be settled amicably between the Parties. Any such dispute that can notbe resolved within 30 (thirty) days after the matter in dispute has beenbrought by one party to the attention of the other party should, at theelection of either party be resolved by Arbitration in the english languageunder BANI (Indonesia Arbitratiton Body) Rules.

Both parties are entitledto....1717to make written submissions to the arbotrator so appointed upon thesubject matter of dispute. The decision of BANI shall be final, bindingand incontestable and may be used as a basis for judgement thereon inIndonesia or elsewhere. (Setiap permasalahan yang timbul dariperjanjian ini sedapat mungkin diupayakan penyelesaiannya denganjalan damai diantara para pihak.

Yang terjemahan tertulis sbb :beveees as regards this deed and all its consequences, the parties havechosen a general and permanent domicilie at the Clerks Office of District Court in Denpasar . Maka menjadi cukup beralasan bilamana Penggugat mengajukangugatan dalam perkara aquo ke Pengadilan Negeri Denpasar.222.

All controversies arising between the parties out of or in relation to thisagreement, including without limitation, any question relative to itsinterpretation, performance validity, effectiveness and the termination of therights or obligations of any party, shall be settled amicably by the partieswherever practicable;13.3.

/f such dispute cannot be resolved amicably by the Parties then, it shallbe settled exclusively and finally by arbitration in Jakarta in accordance withthe Rules of Badan Arbitrase Nasional Indonesia;13.4.

This Clause 13 is to be an Arbitration Clause within the meaning of LawNo. 30 of 1999 regarding Arbitration and Alternative Dispute Resolution(August 12, 1999) and shall irrevocably bind the Parties to submit allirreconcilable disputes to final and binding arbitration in accordance withsuch law and the provisions herein set forth;Yang dalam Bahasa Indonesia artinya:13.2.

All controversies arising between the Parties out of or in relation tothis Agreement, including without limitation, any question relative toits interpretation, performance validity, effectiveness and thetermination of the rights or obligations of any Party, shall be settledamicably by the Parties wherever practicable;13.3.

If such dispute cannot be resolved amicably by the Parties then, itshall be settled exclusively and finally by arbitration in Jakarta inaccordance with the Rules of Badan Arbitrase Nasional Indonesia;Hal. 90 dari 132 hal. Put.

The Parties have agreed to a standard award as reported inthe Tribunal's Scheduling Order dated July 30, 2008;2. Within thirty (30) days from the date of transmittal of thisAward to the Parties, Respondent Pt Sumi AsihOleochemical Industry shall pay to Claimant VinmarOverseas,Ltd. the following sums:a. Damages of $5,578,461.00;b. Preaward interest in the amount of $355,339.00;c. Attorneys fees of $200,000.00;3.

The administrative fees and expenses of the InternationalCentre for Dispute Resolution ("ICDR"), the internationaldivision of the American Arbitration Association ("AAA"),totaling $22,550.00 shall be borne by the Parties as incurred;5. The compensation and expenses of arbitrators totaling$54,582.11 shall be borne equally by the Parties ...........:::000+ "6.

The Parties have agreed to a standard award as reported inthe Tribunal's Scheduling Order dated July 30, 2008;2. Within thirty (30) days from the date of transmittal of thisAward to the Parties, Respondent Pt Sumi AsihOleochemical Industry shall pay to Claimant VinmarOverseas,Ltd. the following sums :a. Damages of $5,578,461.00;b. Preaward interest in the amount of $355,339.00;c. A ttorneys' fees of $200,000.00;3.

The administrative fees and expenses of the InternationalCentre for Dispute Resolution (ICDR), the internationaldivision of the American Arbitration Association (AAA),totaling $22,550.00 shall be borne by the Parties as incurred;5. The compensation and expenses of arbitrators totaling$54,582.11 shall be borne equally by the Parties;3.

arbitrase yaitu. schedule Putusan Order(Perintah) yang dibuat Kantor Advokat bernama "Adams AndReese LLP" bukan bagian dari Dewan Arbitrase the AmericanArbitration Association;Butir 1 dari Putusan Arbitrase (Award of Arbitrase) menyebutkanbahwa Putusan arbitrase didasarkan Scheduling Order Dated 30Juli 2008 yang ternyata order (perintah) yang dibuat KantorAdvokat bernama Adams And Reese LLP:Seperti dikutip dibutir 1 dari Putusan arbitrase (Award of Arbitration)(P1) yang dikutip sebagai berikut:The parties

;the Claimants themselves or through their affiliates are not bound tocontinue to provide cash advance and/or the supply or services to R3;the SSA was, subject to its terms and conditions, the only effective jointventure contract for R. 3. concluded by the Claimants;the SSA constituted the parties entire agreement for a R.3. joint ventureand superseded any alleged prior oral joint venture agreement such asthat now claimed by R.1. in its Indonesian proceedings; andthere was no closing of the SSA."

Rule 29.1 provides that unless the parties have agreed otherwise (whichthey have not), "the tribunal shall determine in the award the apportionmentof the costs of the arbitration among the parties";16.Having regard to the fact that the Claimants have wholly or largelysucceeded at each stage of the reference, the Tribunal conclude that theRespondents should pay the whole of the costs of the arbitration;Legal costs17.

If the Parties in dispute are unable toresolve the subject matter of dispute amicably within thirty (30) days,then any Party in dispute may commence binding arbitration throughthe Singapore International Arbitration Centre (SIAC) and inaccordance, except as herein stated, with the rules of SIAC.

Thearbitration proceedings, including the making of an award, shall takeplace at the Singapore International Arbitration Centre and the awardof arbitrators shall be final and binding upon the Parties....Terjemahan resminya:Prosedur Penyelesaian Perkara.

The Parties agree that none of the Parties will beallowed to commence or maintain any action in any court of law withrespect to any Dispute, except for the enforcement of arbitral awardHalaman 22 dari 41 hal. Put. Nomor 26 PK/Padt.SusArbt/2016granted pursuant to proceedings commenced pursuant to Clause 17.4or interim orders under Clause 17.11;Terjemahan resmi:Tidak ada proses pengadilan.

ME.C001/KLT1007 tanggal 26 Oktober 2007,tentang Site leveling & Grading Work dalam Proyek Kuala Tanjung 2 x 135MW IPP Coal Fired Power Plant, yang menyatakan:"If the tribunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutual agreementbetween the Parties wthin thirty (30) days of the nomination of the last of thetwo arbitrators nominated by the Parties.

If the Parties fail to agree upon thethird arbitrator wthin such period, the said arbitrator shall be nominated inaccordance wth the BANI rules or such other rules as agreed between MEand the Contractor";Terjemahan:"Dalam hal Majelis terdiri dari tiga arbiter, masingmasing pihak menunjuksatu orang dan arbiter ketiga dipilin berdasarkan kesepakatan antara parapihak dalam waktu tiga puluh (80) hari terhitung sejak penunjukan arbiterterakhir dari dua arbiter yang telah dipilin para pihak.

No.770 K/Pdt.Sus/2011x 185 MW IPP Coal Fired Power Plant (Kontrak), yang mengatur halhalsebagai berikut:lf the tnbunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutualagreement between the Parties wthin thirty (30) days of the nomination ofthe last of the two arbitrators nominated by the Parties.

If the Parties fail toagree upon the third arbitrator wthin such period, the said arbitrator shallbe nominated in accordance wth the BANI rules or such other rules asagreed between ME and the Contractor.Terjemahan bebas:Dalam hal Majelis terdiri dari tiga arbiter, masingmasing pihak menunjuksatu orang dan arbiter ketiga dipilin berdasarkan kesepakatan antara parapihak dalam waktu tiga puluh (30) hari terhitung sejak penunjukan arbiterterakhir dari dua arbiter yang telah dipilih para pihak.

Putusan Nomor 904/B/PK/PJK/2013 pesawatHal diatas sesuai dengan isi perjanjian dalam Addendum Aircraft Lease Agreement tertanggal 19 November 2008 yanmenyatakan:Whereeas:Lessor and lessee agree to terminate earlier the Agreement.Now therefore the parties here to agree as follows:1. By waiving and releasing any rights of recovery, remedieand indemnities that Lessor might has under thAgreement, the Parties hereby agree to terminate thAgreement.

Hal ini sebagaimana diatur dalam ketentuanangka 1 Adendum // Lease Agreement yang menyatakan sebagai berikut:By waiving and releasing any rights of recovery, remedies and indemnitiesthat Lessor might has under the Agreement, the Parties hereby agree toterminate the Agreement.

(garis bawah ditambahkan oleh Tergugat untuk penekanan) Perjanflanarbitrase dalam NonExclusive Distribution AgreementDemikian halnya dalam Pasal 26.2 NonExclusive Distribution Agreement,Penggugat dan Tergugat telah berjanji/sepakat untuk menyelesaikansegala sengketa melalui arbitrase, baik mengenai pemutusari NonExclusive Distribution Agreement maupun merlyangkut tuduhan perbuatanmelawan hukum.Berikut kutipannya:"If a dispute arises between the Parties out of or in connection withthis Agreement,

The parties acknowledge and agree that:(a) anv dispute arising under, out of or in connection with theseterms and conditions (including any questions regarding itsexistence, validity or termination or any unlawful act), shall bereferred to and finally resolved by arbitration in Singapore inaccordance with the Arbitration Rules of the Singapore InternationalArbitration Centre ("SIAC") . .Terjemahan bahasa Indonesianya adalah sebagai berikut:"18. Penyelesaian Sengketa.

Pengadilanharus meruiuk Para pihak untuk menyelesaikan sengketanya di arbitrase.Berikut kutipannya :"The court of a Contracting State, when seized of an action in a matter inrespect of which the parties have made an agreement within the meaningof this article, shall, at the request of one of the parties, refer the parties toarbitration, unless it finds that the said agreement is null and void,inoperative or incapable of being performed."

Ketentuan ini dituangkan juga dalam Pasal 11. 1.2 MAA berikut ini:" ... it has not made and will not make any payments to third parties forthe purposes of, or in relation to, the services provided by the Agent underthis Agreement: ... (c) which would be deemed made for political purposesor as a commercial bribe."Terjemahan Bahasa Indonesianya adalah sebagai berikut:...

Hal 38 dari 52 Hal Putusan Sela No.213/Pdt.G/2016/PN.Jkt.Sel.Pasal 14.3 Marketing Agency Agreement"For the avoidance of doubt and for the purpose of termination thisagreement, the parties agree to expressly waive the provision of article1266 of the Indonesian Civil Code to the extent that an approval from theIndonesian Courts is required to effectuate the termination of thisagreement."

All controversies arising between the parties out of or in relation to thisagreement, including without limitation, any question relative to itsinterpretation, performance validity, effectiveness and the termination of therights or obligations of any party, shall be settled amicably by the partieswherever practicable;13.3.

/f such dispute cannot be resolved amicably by the Parties then, it shallbe settled exclusively and finally by arbitration in Jakarta in accordance withthe Rules of Badan Arbitrase Nasional Indonesia;13.4. This Clause 13 is to be an Arbitration Clause within the meaning of LawNo. 30 of 1999 regarding Arbitration and Alternative Dispute Resolution(August 12, 1999) and shall irrevocably bind the Parties to submit allHal. 19 dari 97 hal. Put.

Parties wherever practicable;Terjemahan :Segala sengketa yang timbul diantara Para pihak yang berasaldari atau terkait dengan Perjanjian ini, termasuk tetapi tidakterbatas pada, pertanyaan apapun terkait dengan penafsiran,keabsahan pelaksanaan, keefektifan dan pemutusan hak ataukewajiban dari pihak manapun akan diselesaikan secaramusyawarah;Pasal 13.3 investment agreement tertanggal 23 Agustus 2002 :If such dispute cannot be resolved amicably by the Parties then,it shall be settled exclusively and

No. 862 K/Pdt/2013All controversies arising between the Parties out of or in relationto this Agreement, including without limitation, any questionrelative to its interpretation, performance, validity, effectivenessand the termination of the rights or obligations of any Party shallbe settled amicably by the Parties wherever practicable;Terjemahan:Segala sengketa yang timbul diantara Para pihak yang berasal dariatau terkait dengan perjanjian ini, termasuk tetapi tidak terbataspada, pertanyaan apapun

Investment Agreement yang berbunyi:Pasal 13.3 Investment Agreement tertanggal 23 Agustus 2002:If such dispute cannot be resolved amicably by the Parties then, itshall be settled exclusively and finally by arbitration in Jakarta inaccordance with the Rules of Badan Arbitrase Nasional Indonesia;Yang dapat diterjemahkan sebagai berikut:Hal. 60 dari 97 hal. Put.

/f within aperiod of thirty (30) working days effective from the notice of thedispute by one of the parties fails to be achieved of its settlementin negotiation, the parties agree to bring the dispute to theIndonesian Capital Market Arbitration Board (BAPMI), whereby bydecision of the Indonesian National Arbitration Body (BANI)constitutes a final decision and binding the parties.Bahwa dalam terjemahan bahasa Indonesia sebagaimana telah dibuatoleh Eko Tjahyadi, selaku Penerjemah Resmi dan Tersumpahberdasarkan

/f within a period ofthirty (30) working days effective from the notice of the dispute byone of the parties fails to be achieved of its settlement innegotiation, the parties agree to bring the dispute to the IndonesianCapital Market Arbitration Board (BAPMI), whereby by decision ofthe Indonesian National Arbitration Body (BANI) constitutes a finaldecision and binding the parties."

tanggal 5 Juni2012 perihal Confirmation on Certificate of Origin dan sampai saat ini belum dikonfirmasioleh Shanghai EntryExit Inspection and Quarantine Bureau of The People's Republic ofChina;bahwa berdasarkan Rule 12, Rules of Origin For The AseanChina Free Trade Areadisebutkan:A claim that products shall be accepted as eligible for preferential concession shall besupported by a Certification of Origin issued by a government authority designated by theexporting Party and notified to the other Parties

to the Agreement in accordance with theOperational Certification Procedures, as set out in Attachment A.bahwa berdasarkan Rule 2, Operational Certification Procedures For TheRules Of Origin Of The AseanChina Free Trade Area disebutkan:a The Party shall inform all the other Parties of the names and addresses of theirrespective Government authorities issuing the Certificate of Origin and shall providespecimen signatures and specimen of official seals used by their said Govemmentauthorities.b The above

Bahwa Keputusan Direktur Jenderal Pajak Nomor : KEP 01/PJ.7/1993tanggal 09 Maret 1993 tentang Pedoman Pemeriksaan Pajak Terhadap WajibPajak Yang Mempunyai Hubungan Istimewa mengatur bahwa :BAB : PENDAHULUANSebagaimana diketahui, dewasa ini semakin berkembang badanbadan usaha yang merupakan group yang secara langsung atau tidak langsung dibawah kepemilikan atau penguasaan pihak yang sama, dengan kata lainmempunyai hubungan istimewa (related parties).Adalah wajar apabila di antara badanbadan usaha

(Pasal 5 ayat (1) dan ayat (2), Pasal 5 ayat (1) huruf e dan Pasal 18 ayat (2)UndangUndang PPh 1984, Pasal 2 ayat (1) UndangUndang PPN 1984).Oleh karena itu dalam pemeriksaan pajak untuk menghitung berapasebenarnya pajak terhutang atas transaksitransaksi yang dilakukan denganpihak yang mempunyai hubungan istimewa (related parties) terutama antaraWajib Pajak Dalam Negeri (Indonesia) dengan Wajib Pajak (pihak) yangberkedudukan di Tax haven Countries (Negara yang memungut pajak lebihrendah dari Indonesia

Manufacturing Processesbahwa Termohon Peninjauan Kembali (semula Pemohon Banding)memiliki fungsi dominan dan menanggung atas resiko, sedangkanrelated parties berperan dalam transfer technology, knowhaw,improvement product, dan informasi produk competitor;e. Quality controlbahwa Termohon Peninjauan Kembali (semula Pemohon Banding)Pajak memiliki fungsi dominan dan menanggung atas risiko;f.

Marketing on Indonesia's Marketbahwa Termohon Peninjauan Kembali (semula Pemohon Banding)memiliki fungsi dominan dan menanggung atas risiko, sedangkanrelated parties berperan dalam market analysis, market strategy, danmaintaining customer dalam tingkat yang rendah (minimal);h. Sales and DistributionHalaman 20 dari 26 halaman.

Putusan Nomor 567/B/PK/PJK/2015.bahwa Termohon Peninjauan Kembali (semula Pemohon Banding)memiliki fungsi dominan dan menanggung atas risiko, sedangkanpihak related parties melakukan fungsi pada tingkat minimal atasfungsi "price negotiation, received order from customer, salesadministration, dan sales;i. Othersbahwa Termohon Peninjauan Kembali (semula Pemohon Banding)memiliki fungsi dominan dan menanggung atas risiko;B.

Each party shall appointone arbitrator with third member appointed by the Chairman ofSIAC 5 nne nnn nnn nnn nnn nnn ne nnn nnn ne nnn nnnThe arbitral proceeding shall accord to each the Parties right of crossexmionation of witnesses, the right to provide witnesses includingexpert witnesses, and the right to make both written and oralSUDMISSIONS j 222 n nnn nnn nnn nnn nnn nnn nner nnParties agree that they will not institute any legal proceeding arisingout of or related to this Contract, except to

With respectto any legal action brought in the Republic of Indonesia for theenforcement of any arbitral award, both Parties irrevocably electpermanent domicile at the Central Jakarta District Court ;Without limiting the generality of the foregoing, the Parties herebyexpressly waive any Indonesian laws and regulations, decrees orpolicies having the force of law that would otherwise give the right toappeal the decision of the Arbitral Tribunal, and the parties agree that,in accordance with the article

Law and Languange ;This Contract shall be governed and and construed in accordancewith the laws of Republic Indonesia both substantive and procedural,and the parties hereby submit to the jusrisdiction of the courts atJakarta, Indonesia only ;~ 29 n nnn nnnTerjemahannya adalah :1.4 Hukum dan Bahasa ;"Kontrak ini diatur oleh dan ditafsirkan berdasarkan hukum negaraRepublik Indonesia baik secara substantif maupun prosedural, danpara Pihak dengan ini mengajukan hanya kepada wilayah hukumpengadilanpengadilan

Any dispute, controversy orclaim arising out of or relating to the Agreement, including any questionregarding its existence, breach, validity or termination, which cannot beamicably resolved through discussions between the Parties shall bereferred to and finally resolved by courts in Jakarta South District.Adapun terjemahan resmi dan tersumpahnya adalah sebagai berikut:9. Perjanjian ini diatur dan ditafsirkan berdasarkan ketentuan HukumIndonesia.

Adapun kewajiban ini dituangkan dalamPasal 3 huruf Perjanjian Perdamaian yang kami kutip sebagai berikut:(a) The authorized representative of the Parties shall meet inIndonesia to sign this Agreement. The Effective Date of thisAgreement shall be the date on which this Agreement is signed.On the Effective Date, KPMOG shall pay WASCO USD 600,000(United States Dollars Six Hundred Thousand) to the bankaccount designated by WASCO.

(iii) Inform Santos that the Parties have entered into full and finalsettlement of all disputes arising from the Rental AgreementTerjemahan resmi dan tersumpah sebagai berikut:WASCO akan:(i) mengajukan dan menyampaikan seluruh dokumendokumenyang diperlukan untuk pencabutan secara sah ataspermohonan yang diajukan terhadap KPMOG padaPengadilan Negeri Jakarta Pusat untuk pelaksanaan daneksekusi Putusan Arbitrase SIAC No. 258 tahun 2016.

Adapun kondisiprasyarat perdamaian yang menjadi kewajiban Penggugat inidituangkan dalam Pasal 3 huruf (c) butir (iv) Perjanjian Perdamaianyang kami kutip sebagai berikut:(iv) After 4 Gas Compressor Sale and Purchase Agreement issigned by both Parties, WASCO will give KPMOG theManufacturing Data Record and Inform SlAC/arbitrator toterminate the arbitral proceedings in Singapore No. 258 of2016.

Adapun kondisi prasyarat yangmenjadi kewajiban Tergugat ini dituangkan dalam Pasal 3 huruf (c) butir(iv) Perjanjian Perdamaian yang kami kutip sebagai berikut:(iv) The Parties agree that the Sale and Purchase AgreementShall include an express precondition applicable to thetransfer of the owner of the 4 Gas Compressors.

dari Perjanjianmenjadi tidak berlaku lagi;menggantikan dan membebaskan Lessee dah setiap klaimdan tanggungjawab, kerugian, kerusakan, yangdisebabkan oleh gugatan hukum, biayabiaya danpengeluaran yang berasal dah atau akibat diakhirinyaPerjanjian, inspeksi dan pengembangan terhadap pesawatHal diatas sesuai dengan isi perjanjian dalam AddendumIl Aircraft Lease Agreement tertanggal 19 November 2008yang menyatakan:Whereeas :Lessor and lessee agree to terminate earlier theAgreement.Now therefore the parties

By waiving and releasing any rights of recovery,remedies and indemnities that Lessor might has underthe Agreement, the Parties hereby agree to terminatethe Agreement. Thereby upon the execution of thisAddendum Il, the Agreement becomes terminated andall the terms and conditions of the Agreement shallbecome unenforceable, null and void.2.

Putusan Nomor 18/ B/PK/PJK/2014 Ending Balance March 31.2008 Pemeriksa SPT SelisihSales Ledger control external 4.624.265.653 4.624.265.653Sales Ledger Exchange RevalExt 297.401 297.401Bad Debt provision (1.271.820.815) 1.271.820.815Sales Non Project 57.855.381 (57.855.381)Sales Ledger Excahange (1.142.232) 1.142.2324.624.563.054 3.409.455.388 1.215.107.666Beginning Balance April 1, 2007Third Parties 6.353.915.226 6.353.915.226Related Party 455.788.500 455.788.500Change in Allowance For DoubttulAccounts

670.750.502 670.750.502Due From And Due To Related Parties 635.853.637 (635.853.637)7.480.454.228 8.116.307.865 (635.853.637)Bahwa dari perbandingan diatas, Majelis berpendapat : Bahwa walaupun Terbanding menggunakan draft audit report,namun angkanya dapat dibandingkan dengan Laporan Keuangan /SPT Bahwa tidak ada perbedaan materiil antara keduannya karenaternyata perbedaan yang sifatnya yuridis dan walaupun bukanmerupakan cash in and cash out tetapi harus ditambahkan dalammenghitung penjualan berdasar

gunausaha (Pasal 9 aya (1) huruf c Undangundang Pajak Penghasilan),dengan demikian Bad Debt Provision tidak mengurangi Ending BalanceMarch 31, 2008 ;Sales non project: sebesar Rp. 57.855.381, tidak ditambahkan karenabukan penjualan proyek.Sales Ledger Exchange RevalInt : sebesar Rp. 1.142.232,mengurangi nilai piutang karena Pemohon Banding konsisten dimanaSales Ledger Exchange RevalExt sebesar Rp. 297.401, ditambahkanpada nilai piutang;Beginning balance April 1, 2007:Due From And Due To related Parties

Put.Nomor 545 PkK/Pdt/2015A.1.5.menyelesaikan segala bentuk perselisihan terkait dengan Talahanya melalui lembaga arbitrase.Kutipan Pasal 6 angka 3 Tala adalah sebagai berikut:"Notwthstanding the foregoing, neither party shall be deemedto be in default under this Agreement if a bonafide dispute wthrespect to any of the foregoing Even of defaults has beenarisen between the parties and such dispute has beensubmitted to arbitration."

UndangUndang Arbitrase menegaskan bahwa forum arbitrase samasekali tidak berwenang untuk memeriksa dan memutus perkarajika disputed parties sama sekali tidak pernah membuatkesepakatan tertulis klausula arbitrase untuk menyelesaikansengketa diantara mereka;Halaman 54 dari 71 hal.

Put.Nomor 545 Pk/Pdt/2015A.1.7.A.1.8.Mohon perhatian Ketua MARI Yang Terhormat, bahwa Tala,maupun Adendum Tala sebagaimana dirujuk dalampertimbangan di atas hanya ditandatangani oleh 2 (dua) pihak,yaitu: (i) PT Lippo Energy Sejati Corporation (sekarangPermohon PK 1); dan (ii) CCA Management BV (Termohon PKl).Berdasarkan Tala dan Addendum Tala, jelas teroukti adanyafakta bahwa: (i) para pihak yang bersengketa (disputed parties)dalam perkara a quo, sama sekali' tidak pernahmenandatangani kesepakatan

option=com content &view = article & id= 210 & ltemid= 130#siac rulel), Pasal 1.1SIAC Rules tahun 2010 yang menyatakan sebagai berikut(kutipan):"Where parties have agreed to refer their disputes to the SIACfor arbitration, the parties shall be deemed to have agreed thatthe arbitration shall be conducted and administered inaccordance wth these rules.

If any of these Rules is in conflictwth a mandatory provision of the applicable law of thearbitration from which the parties cannot derogate, thatprovision shall prevail."Terjemahannya adalah sebagai berikut:"Para pihak yang telah sepakat untuk memilin penyelesaianperselisihan melalui arbitrase SIAC, harus menyetujuisebelumnya bahwa arbitrase akan dilakukan dan dicatatkansesuai aturan SIAC.

disebutkan Rule"A Party shall inform all the other parties of the names and addresses of its respectiveIssuing Authorities and shall provide specimen signatures and specimen of official seals,andcorrection stamps,ifany,used by its Issuing Authorities",,Bahwa berdasarkanRevised Operational Certification Procedures For The Rules of Originof The ASEANChina Free Trade Areadisebutkan pada Rule18The Customs Authority of the importing party may request a retroactive check at randomand/or when it has reasonable

Net weight: 52,000.00kgs, Gross weight:53,040.00kgse Delivery Time : 4x40 will be shipped at Sep 24,12 (PIL)e Shipment Partial : not allowede Port of Discharge : Semarang, Indonesiae Payment: by TT will pay maximal three month after ETDe Documents RequiredBill of lading stating consignee/Notify party as the buyerCommercial invocePacking listPhytosantary CertificateHealth Certificate Force Majeure : As according to Cahmber of International Commercee Arbitration : Two parties pledge to realize full

Ifany dispute arising out of this contract or breach there of which can not be settleamicably by both parties will be transferred to the arbitration of cahmber ofcommerce and industry of India, whose decision is final settlement for both parties.bahwa berdasarkan pemeriksaan majelis atas Surat Persetujuan PelaksanaanTindakan Karantina Tumbuhan/Pengawasan Keamanan PSAT Nomor:2012.2.14.00.K02.1.004836 tanggal 09 Oktober 2012 diperoleh petunjukbahwa atas importasi Low Grade Dried Chilli Pemohon Banding

KeuanganAuditedTermohon Peninjauan Kembali (semula PemohonBanding) tahun 2005 dan 2006, diketahui bahwa sebagian besartransaksi penjualan (net sales)Termohon Peninjauan Kembali(semula Pemohon Banding) pada tahun 2006 dilakukan denganPT Technopia Lever (sebuah perusahaan joint venture antara PTUnilever Indonesia dengan Texchem Resources SDN Berhardyang merupakan perusahaan afiliasi pemegang saham utamaWajib Pajak), yaitu sebesar 87% dari total net sales denganperincian sebagai berikut :Net Sales :Related Parties

Ro 108.108.685.969 87%Third Parties Ro 16.456. 715.874 13%Ro 124.565.401.843Halaman 19 dari 29 halaman.

Putusan Nomor 831/B /PK/PJK/20135.7.Bahwa Transaksi Sales dengan related parties terbesar dengan PTTechnopia Lever sebesar Rp11.874.298.554,00;Bahwa karena PT Technopia Lever merupakan pihak yangmempunyai hubungan istimewa (related parties) dengan TermohonPeninjauan Kembali (Semula Pemohon Banding) karena terdapathubungan kepemilikan sehingga atas transaksi penjualan yang telahdilakukan pada tahun 2006 perlu dilakukan analisis kewajaran;5.8.Bahwa berdasarkan ketentuan dalam Pasal 3 Peraturan DirekturJenderal

Technopia Lever ditetapbkan berdasarkan kesepakatan antarapihakpihak yang memiliki hubungan istimewa (related parties)sehingga atas penetapan harga jual tersebut tidak dapat diyakiniHalaman 22 dari 29 halaman.