sudah tidak menghitung pajak beamasuk impor, karena barang tersebut Pemohon Banding impor ari CHina (adafasilitas Form E/ACFTA).bahwa Pemohon Banding sebagai importir berharap Terbanding dapatmembuktikan secara transparan pembuktiannya dari penerbit Form E tersebutdi atas.bahwa sesuai Appendix I Operational Certification Procedure for the RulesOf Origin, Rule 12 Where the origin of a good is not in doubt, the discoveryof minor discrepancies, between the statements made in a Certificate ofOrigin and those

tidak menghitung pajak beamasuk impor, karena barang tersebut Pemohon Banding impor dari China(ada fasilitas Form E/ACFTA),.bahwa Pemohon Banding sebagai importir berharap Terbanding dapatmembuktikan secara transparan pembuktiannya dari penerbit Form E tersebutdi atas.bahwa sesuai Appendix I Operational Certification Procedure for the RulesOf Origin, Rule 12 Where the origin of a good is not in doubt, the discoveryof minor discrepancies, between the statements made in a Certificate ofOrigin and those

tidak hadir danpemeriksaan perkara ini dilanjutkan tanpa hadirnya pihak Tergugat, sesuai denganketentuan Pasal 125 HIR, Majelis Hakim berpendapat bahwa perkara ini dapatdiputus dengan Verstek;Halaman 6 dari 11 halaman, Salinan Putusan Nomor 0959/Pdt.G/2018/PA.RksMenimbang bahwa Majelis Hakim sependapat dan mengambil alihpendapat ahli figihn Anmad bin Ali Ar Razi Al Jashos dalam Kitab Ahkamul Qur'anJuz V halaman 190 terbitan Dar Ihya At Turats, Beirut tahun 1984 Masehi yangberbunyi:a @ a o ~@ @" j those

Putusan Nomor 1498/Pdt.G/2020/PA.Ckrberpendapat bahwasanya Pasal 22 ayat (2) Peraturan Pemerintah Nomor 9Tahun 1975 telah terpenuhi karenanya gugatan Penggugat dapatdipertimbangkan;Menimbang, bahwa Majelis Hakim perlu mengemukakan dalil dalam KitabFiqhus Sunnah Juz II halaman 290 yang berbunyi:we wel 1 i *owtt Those oe foe hype, alarhy = oe 14h:b Son a! Sama. % er Le elds a4 aba 5 il 31 fel 4) doe a SI) gel! ie Lith af c a, es sy :=~ el maf al 4 a jae c wh.

provided that the law shall be applied, so far as the information available to thecompetent authority permits, in accordance with the principle of this Article;For the purpose of the preceding paragraphs, the profits to be attributed to thepermanent establishment shall be determined by the same method year byyear unless there is good and sufficient reason to the contrary;Where profits include items of income which are dealt with separately in otherArticle of this Agreement then the provisions of those

Where profits include items of income which are dealt with separately in otherArticle of this Agreement, then the provisions of those Article shall not beaffected by the provisions of this Article;Bahwa sehingga dengan demikian seharusnya Pajak Penghasilan Pasal 26 atastransaksi tersebut tidak terhutang karena penjual tidak mempunyai Bentuk UsahaTetap (BUT) atau Permanent Estabilishment (PE) di Indonesia;Bahwa selain penjelasan diatas ketidak setujuan Pemohon Banding atas koreksitersebut adalah berdasarkan

KEWAJIBAN BERSAMA SUAMI lothMenegakkan rumah tangga. eo aca those nD yslK Bantctoies ier Seer pa some tetrips 4 DEPARTE!HTHarus mempunyai tempat kediaman yang tetap. Be 1.Zz.3. Saling mencintai, menghormati, setia dan memberibantuan lahirbatin. ke ig4.

Kompilasihukum Islam Pasal (3) tidak tercapai, oleh sebab ituperceraian lebih baik diantara mereka;Menimbang, bahwa alasan perceraian yang diajukan olehPemohon sesuai dengan maksud pasal 39 ayat (2) UndangUndang Nomor 1 Tahun 1974 jo. pasal 19 (f) PeraturanPemerintah Nomor 9 Tahun 1975 jo. pasal 116 (f) KompilasiHukum Islam ;Menimbang, bahwa Majelis Hakim Hakim perlumengetengahkan dalil yang terdapat dalam AlQuran suratAlBaqarah ayat 227 yang berbunyislo 5 09 Wa Sly those ShieArtinya : Dan jika mereka

pihak independen, dinilai dengan harga danmemiliki tingkat laba yang sama dengan transaksi independen, atau apabila kondisi dansyarat berbeda dengan transaksi pihak independen, maka keduanya seharusnya dinilaidengan harga dan memiliki tingkat laba transaksi yang berbeda dan dinilai dariperbedaan harga dan tingkat laba tersebut, sebagaimana uraian sebagai berikut:When conditions are made or imposed between the two associated enterprises intheir commercial or financial relations which differ from those

At the end of this section,a summary is given of the functional classification of GBP to enable the selection of themost appropriate transfer pricing methodology for each related party transaction to takeplace.1.4.2 Summary of functional analysisThe following table summarises the functions, assets and risks of GBP, and illustrates thesignificance of those functions, assets and risks in the context of the overall value chainas it is relevant to the business carried on by GBP:ba Re eee eredee ee eee

length nature of the saleof coal from GBP to BR is the Comparable Uncontrolled Price (CUP) method, usingdata from external sources, with appropriate economic adjustments to improve the levelof comparability and therefore increase the reliability of the results.The coal price based on various widely recognized coal indices has been used as thebasis for the application of the CUP method with a range of reasonable economicadjustments applied for the differences found in the terms and conditions of those

The Return on Total Assets is considered to be themost appropriate profit level indicator (PLI) for benchmarking the returns of GBPagainst independent comparable companies operating in Indonesia.The search was undertaken to identify independent companies in Indonesia or the AsiaPacific region undertaking activities comparable to those of GBP.The results of the search process are summarised in the table below.

Comparables Weighted Average Return on Total Assets(20042008)Number of companies 5Lower quartile 16.62%Media 20.38%Upper quartile 25.16%Performance of GBP over the 2004 to 2008 period 19.69% It is considered that the functions of the comparable companies are broadly similar tothose of GBP, but that the risks borne by the comparable companies are slightly higherthan those borne by GBP due to the financial and operational support provided to GBPby BR.

floor slopes upwards towards therear;* in some cases the driver's cab is halfwidth only; lack of axle suspension; high braking capacity; limited speed and area of operation;* special earthmoving tyres;* because of their sturdy construction the tare weight/payload ratio does not exceed 1: 1.6; the body may be heated by exhaust gases to prevent materials from sticking or freezing;It should be noted, however, that certain dumpers are specially designed for working in minesor tunnels, for example, those

the floor slopes upwards towards themat. insome cases the driver's cab is halfwidth only; lack of axle suspension; high braking capacity; limited speed and area of operation; special earthmoving tyres; because of their sturdy construction the tare weight/payload ratio does not exceed I : 1.6; the body may be heated by exhaust gases to prevent materials from sticking or freezing.It should be noted, however, that certain dumpers are specially designed for working inmines or tunnels, for example, those

Those royalties may be taxed in the Contracting State in whichthey arise, and according to the law of that State, but the tax socharged shall not exceed:(a) in the case of royalties described in subparagraphs 3(b) and(c), and to the extent to which they relate to those royalties,in subparagraphs 3(d) and (f) 10%;3.

pula tidak ternyata adanyasuatu halangan yang sah menurut hukum melalui Radio Kalianda FM, makaTergugat harus dinyatakan tidak hadir, dan sesuai dengan ketentuan Pasal 149ayat (1) RBg, Majelis Hakim berpendapat bahwa perkara ini dapat diputusdengan verstek ;Menimbang bahwa Majelis Hakim sependapat dan mengambil alihpendapat ahli figih Anmad bin Ali Ar Razi Al Jashos dalam Kitab AhkamulQuran Juz V halaman 190 terbitan Dar Ihya At Turats, Beirut tahun 1984Masehi yang berbunyi:a~ @ a oi og "og wit a those

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Procedures for The Rules of Origin ofThe ASEANChina Free Trade Area Rule 20 disebutkan:product sent from an exporting party for exhibition in another party and sold during or after theexhibition into a party shall benefit from the ASEANChina preferential tariff treatment on the conditionthat the products meet the requirements of the ASEANChina rules of origin provided it is shown tothe satisfaction of the relevant government authorities of the importing party that:i) an exporter has dispatched those

Since the burden of all taxes,Includings those imposed on things, must be ultimately beborne by persons. /As such, inrem taxes are inferior to welldesigned personal taxes imposed directly so as to allow forHalaman 18 dari 68 halaman. Putusan Nomor 2100/B/PK/PJK/201 7particular taxpayer's ability to pay.

Since personal taxes must beassessed on household side, such taxes tend to be generallysuperior in equity to those imposed on the firm side;(Perbedaan antara perpajakan Individu dan inrem adalahsangat penting pada saat membahas Sistem Pajak yang Adil.Keadilan harus dievaluasi dalam hal hasil atas pendistribusianbeban diantara individu. Karena beban dari pajak, termasukpajak yang dikenakan atas sesuatu, pada akhirnya harusditanggung oleh individuindividu.

untuk tindakan hukum, memutus atauyurisaiksi,)/Inpersonam/personal: against a person for thepurpose of imposing a liability or obligation used especiallyoflegal actions, judgments, or jurisdiction;(Atas/terhadap individu dengan tujuan untuk mengenakankewajiban atau keharusan digunakan secara khusus untuktindakan hukum, memutus atau yurisdiksi);Bahwa Musgrave and Musgrave juga mengenal pembagianpajak antara Pajak Langsung dan Pajak Tidak Langsung,yang mereka katakan sebagal:ceeeeeees direct taxes as those

To ensure that the right amount of tax isremitted to tax authorities, inout VAT incurred by each businessis offset against its outout VAT, resulting in a liability to pay thenet amount or balance of those two.

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dipanggil dengan resmi danpatut tidak akan menggunakan haknya serta patut pula diduga bahwa Tergugatdengan sengaja tidak mengindahkan panggilan tersebut dan dapatdianalogikan kepada adanya pengakuan terhadap dalildalil gugatanPenggugat tersebut.Menimbang, bahwa Majelis Hakim sependapat dan mengambil alihpendapat ahli figihn Ahmad bin Ali Ar Razi Al Jashos dalam Kitab AhkamulQur'an Juz V halaman 190 terbitan Dar Ihya At Turats, Beirut tahun 1984Masehi yang berbuny/i:# A 27 6 a o a & oy . rt if the : : those

Selain pendapat kedua ahlidi atas William juga berpendapat dalam Thuronyi (1996, him. 164), bahwasemua transaksi dalam ruang lingkup yang dikenakan PPN, bila dipenuhisyaratsyarat:a. the transactions are "supplies of goods and services",b. those supplies are "taxable" and not exempt from VA7',c. those taxable supplies are made by a "taxable person", that is, a personwithin the scope of the charge to VAT; andd. the taxable person makes those supplies as part of the person's businessactivities, and

UndangUndangNomor 3 Tahun 2006, serta perubahan kedua dengan UndangUndang NomorHalaman 8 dari 13, Putusan Nomor 322/Pdt.G/2022/PA.Sdn50 Tahun 2009 Juncto Pasal 22 ayat (2) Peraturan Pemerintah Nomor 9 Tahun1975 Juncto Pasal 134 Kompilasi Hukum Islam.Menimbang bahwa Majelis Hakim sependapat dan mengambil alihpendapat ahli figihn Ahmad bin Ali Ar Razi Al Jashos dalam Kitab AhkamulQur'an Juz V halaman 190 terbitan Dar Ihya At Turats, Beirut tahun 1984Masehi yang berbunyi:a 2 a o a o a @tpho pte TO : j those