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Putus : 04-12-2017 — Upload : 12-03-2018
Putusan MAHKAMAH AGUNG Nomor 2135 B/PK/PJK/2017
Tanggal 4 Desember 2017 — PT. BRIDGESTONE TIRE INDONESIA VS DIREKTUR JENDERAL PAJAK
7455 Berkekuatan Hukum Tetap
  • However, such royalties may also be taxed in theContracting State in which they arise, and according to thelaws of that Contracting State, but if the recipient is thebeneficial owner of the royalties the tax so charged shall notexceed 10 percent of the gross amount of the royalties.3.
    The provisions of paragraphs 1 and 2 shall not apply if thebeneficial owner of the royalties, being a resident of aContracting State, carries on business in the otherContracting State in which the royalties arise, through apermanent establishment situated therein, or perForms inthat other Contracting State independent personal servicesfrom a fixed base situated therein, and the right or propertyin respect of which the royalties are paid is effectivelyconnected with such permanent establishment or
    In such case, the provisions of Article 7 or Article 14,as the case may be, shall apply.Halaman 15 dari 23 halaman Putusan Nomor 2135/B/PK/PJK/20175. Royalties shall be deemed to arise in a Contracting Statewhen the payer is that Contracting State itself, a politicalsubdivision or a local authority thereof, or a resident of thatContracting State.
    Where, however, the person paying theroyalties, whether he is a resident of a Contracting State ornot, has in a Contracting State a permanent establishmentor a fixed base in connection with which the liability to paythe royalties was incurred, and such royalties are borne bysuch permanent establishment or fixed base, then suchroyalties shall be deemed to arise in the Contracting Statein which the permanent establishment or fixed base issituated.Where, by reason of a special relationship between thepayer
    and the beneficial owner or between both of them andsome other person, the amount of the royalties, havingregard to the use, right or inFormation for which they arepaid, exceeds the amount which would have been agreedupon by the payer and the beneficial owner in the absenceof such relationship, the provisions of this Article shall applyonly to the lastmentioned amount.
Register : 22-04-2019 — Putus : 15-05-2019 — Upload : 15-05-2019
Putusan PT SEMARANG Nomor 213/PDT/2019/PT SMG
Tanggal 15 Mei 2019 — Pembanding/Penggugat I : PT RHEMA SENDANG ABADI Diwakili Oleh : Lusiany Kosasih
Pembanding/Penggugat II : PT PRATAMA PUTRA PRIMA Diwakili Oleh : Lusiany Kosasih
Terbanding/Tergugat I : PT PANGANMAS INTI PERSADA dahulu bernama PT Citra Flour Mills Persada
Terbanding/Tergugat II : GOLD COIN SERVICES SINGAPORE Pte., Ltd.
Terbanding/Tergugat III : Interflour Limited dahulu Intermiling H.K. Limited
10145
  • Management and Administrative Services: GCSS herebyundertakes and agrees.a) To provide or othenrvise procure approQpriatepersonnel to provide such operational andadministrative management functions as the CompanyHalaman 5 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.shall reasonably require to undertake the business ofthe Company;b) to provide such administrative and accountingsen/ices to the Company as the Company shall fromtime to time reasonably require in establishing itself andin the performance
    Accounting StandardsCommittee;d) to. reasonably procure the preparation ofmanagement reports, audits budgets, annual businessplans and budget forecasts and such othermanagement infonnation as the company mayreasonably require; ande) to make all reasonable arrangements for theCompany to apply for all necessary pemtits and complywith all necessary permits and comply with allregulations relating to the business of the Companysubject to the proviso contained in Clause 2;3.2 Technical Sen/ices: GCSS shall
    be necessary (the "Spare parts);Halaman 6 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.c) to provide the Company with formulas, productimprovement, process improvement and technical dataas shall be necessary for production of wheat flour andother related products of a quality satisfactory for andtechnical specifications which meet the requirements ofthe Companys relevant market (the technicalinformation);d) technical consultancy and troubleshooting servicesrelating to the technical setup, the plant
    and machineryand the technical information (the consultancyservices);Provided that the costs for all the plant and machinery, thetechnical setup and the spare parts as well as allexpenses relating thereto shall be borne by the Company.3.3.
    becharged with the imputed cost and expenses of GCSSproviding seconded personnel to attend to the business ofthe Company in accordance with Clause 3.3 and the ratesStipulated in Appendix D hereto (not of any withholding orother tax) which sums shall from time to time be payableby the Company to GCSS within 30 days of the date ofsuch invoices as may from time to time be issued byGCSS;Terjemahan tidak resmi:3.
Register : 05-12-2008 — Putus : 02-03-2010 — Upload : 24-07-2014
Putusan PN JAKARTA PUSAT Nomor 416/PDT.G/2008/PN.Jkt.Pst
Tanggal 2 Maret 2010 — PT. METRO BATAVIA >< SABRE Inc.
484198
  • Texas.JAMS shall appoint a single mediator and shall designate the time and procedurefor mediation in accordance with the procedures outlined herein. The Parties shallattend such mediation for a period of at least three (8) entire consecutive workingdays.
    If the Parties are unable to resolve the Dispute through such mediation, thenHal.15 dari 83 Hal, No.416/Pdt.G/2008/PN.Jkt.Pstsuch Dispute shall be submitted to JAMS for binding arbitration in Fort Worth,Texas, and a Party shall not have the right to file suit against the other; providedthat nothing herein shall prohibit a Party from requesting temporary injuctive relieffrom any court of competent jurisdiction.
    The numberof arbitrators shall be three (unless the Parties agree upon a single mutuallyacceptable arbitrator). The arbitrators nominated by the Parties shall select theChairperson of the Arbitration Tribunal. The Parties shall use commerciallyreasonable efforts to conclude any arbitration proceedings within one hundredeighty (180) calendar days, then the arbitration proceedings shall continue until anaward is made.
    Any decision or award of the arbitrators shall be based solely onthe terms of this Agreement and the facts presented at the hearing. The decision ofthe arbitrators shall be final and conclusive and shall be binding on the Parties. Any award rendered bv the arbitrators may be enforced bv any court of competent jurisdiction. The arbitrators shall have the authority to award specific performanceor an injunction to the preavailing.
    The Parties agree that the award of the arbitration shall be the sole and exclusive remedy between the Parties regarding any claims, counterclaims, issues or accounting presented or pled to the arbitrators: that the must be consistent with the terms and conditions ofHal.16 dari 83 Hal, No.416/Pdt.G/2008/PN.Jkt.Pstthis Agreemen; that it shall be made and shall be payable in accordancewith the award in U.S.
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57674/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
18579
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The method selected must beapproved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW";" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan
Register : 21-01-2011 — Putus : 08-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put-42547/PP/M.IX/19/2013
Tanggal 8 Januari 2013 — Pemohon Banding dan Terbanding
11229
  • Terbanding menjadi sebesar 10% (MFN) Pemohon Banding mengemukakanalasan Pemohon Banding sudah memenuhi persyaratan mendapatkan Form E dengan buktiPemohon sudah melampirkan Form E Nomor: E105000009180031 tanggal 11 Agustus 2010dan tidak ada ketentuan yang mengatur apabila tanggal Form E diterbitkan dalam jangka waktu3 hari sebelum pengapalan maka form E tersebut dinyatakan tidak berlaku;bahwa berdasarkan Rule 12, Rules Of Origin For The AseanChina Free Trade Agreementdisebutkan:A claim that products shall
    be accepted as eligible for preferential concession shall be supportedby a Certificate of Origin issued by a government authority designated by the exporting Partyand notified to the other Parties to the Agreement in accordance with the OperationalCertification Procedures, as set out in Attachment A;bahwa berdasarkan Attachment A, rule 10, Operational Certification Procedures for the Rulesof Origin of the ASEAN CHINA Free Trade Agreement disebutkan:(a) The Certificate of Origin shall be issued by
    sesuai dengan ketentuan yang diatur dalam ROO/OCPACFTA maka SKA (form E) tersebut tidak dapat dipergunakan untuk memperoleh perlakuantarif preferensi;MengingatMemutuskanbahwa berdasarkan Rule 10 huruf a, "Operational Certification Procedures for The Rules ofOrigin of The ASEANChina Free Trade Area", (OCP ACFTA) disebutkan bahwa Certificateof Origin/Surat Keterangan Asal (SKA) diterbitkan pada saat atau segera setelah ekspor,sebagaimana disebutkan pada kutipan berikut:Rule 10The Certificate of Origin shall
Register : 23-06-2011 — Putus : 04-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put. 43676/PP/M.X/16/2013
Tanggal 4 Maret 2013 — Pemohon Banding dan Terbanding
12230
  • disetorkan telah diakui oleh Bank danSurat Setoran Pajak juga merupakan Faktur Pajak Standar, maka seharusnya Surat SetoranPajak tersebut adalah sah dan valid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPTmasa Pajak Pertambahan Nilai Pemohon Banding;bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2 dari "Offshore Operationand Technical Assistance Agreement" antara Pemohon Banding dengan Mitsubishi MaterialsCorporation ("MMC") tertanggal 11 Desember 1996 disebutkan bahwa:eae MMC shall
    MMC's services shall be performed in Japan or elsewhere outsideof the Republic Indonesia;bahwa dalam rangka pemberian jasa di bidang hukum sebagaimana disebutkan didalam section2 tersebut di atas, MMC menggunakan jasa dari konsultan hukum Latham & Watkins ("L&W")di Jepang.
    XXX dengan MMC atas Offshore Operation andTechnical Assistance Agreement tertanggal 11 Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall be performed in Japan or elsewhere outside of the Republic ofIndonesia,2.2. Offshore Business Operations Advice.
    XXX dengan MVMC section 4yaitu:"MMC shall send to PT. XXX an invoice for any of the following incurred in the priormonth: a) the support fee, b) expenses that are reimbursable by PT.XXX to MMC pursuantto this agreement. bahwa berdasarkan uraian klausal tersebut diatas, MMC menagih kepada PT. XXX untukmelakukan reimbursement atas jasa legal tersebut; bahwa oleh karena penagihan oleh MMC ini telah sesuai dengan perjanjian, maka PT.
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57678/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
18542
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Register : 17-05-2013 — Putus : 20-08-2015 — Upload : 27-12-2017
Putusan PN JAKARTA SELATAN Nomor 312/Pdt.G/2013/PN.Jkt.Sel.
Tanggal 20 Agustus 2015 — PT. PACIFIC SAMUDRA PERKASA Lawan 1. PT. BARA PRIMA MANDIRI 2. H. ANDI ANZHAR CAKRA WIJAYA, 3. YUDHA TRISNO, 4. SAURABH JHUNJHUNWALA, 5. MARGARETHA MONALISA WULAN, 6. PRAMOD KUMAR JAIN, 8. ANKIT PATNI, Penggugat: PT PACIFIC SAMUDRA PERKASA Tergugat: 1.PT BARA PRIMA MANDIRI 2.H ANDI ANZHAR CAKRA WIJAYA 3.YUDHA TRISNO 4.SAURABH JHUNJHUNWALA 5.MARGARETHA MONALISA WULAN 6.PRAMOD KUMAR JAIN 7.SUWARNO 8.ANKIT PATNI 9.SKP OVERSEAS PTE,LTD 10.HADI JUANA 11.OLFITRIAN 12.PT CAKRA KARYA BERSAMA 13.PT SOLUSINDO NUSANTARA 14.TRADE CONSORTIUM PTE LTD 15.NOTARIS SITI SAFARIJAH 16.NOTARIS SHELLA FALIANTI,SH 17.KEPALA BADAN KOORDINASI PENANAMAN MODAL REPUBLIK IDONESIA 18.MENTERI HUKUM DAN HAM REPUBLIK INDONESIA
5942570
  • (d) The arbitration shall be conducted by a sole arbitrator tobeappointed by the mutual agreement of the Sellers and thePurchasers and in case of those parties fail to appoint thearbitrator within sixty (60) days then the arbitrator shall beappointed by the Chairmain of SIAC which shall appoint anindependent arbitrator who shall not have any financialinterest in the dispute, controversy or claim.
    If the arbitrator dies orbecomes physically incapacitated and is unable to fulfill hisor her duties as an arbitrator, the replacement shall onappointed by the Purchasers. Any award by the arbitratorshall be based on the terms of the Agrement and shall notmake the award injustice and fairness.
    (e) Unless otherwise expressly agreed in writing by the partiesto the arbitration proceedings:(i) the arbitration proceedings shall be held in Singapore;(ii) the arbitration proceedings shall be conducted in theEnglish language and the arbitrators shall be fluent inthe English language;(iii)the arbitration proceedings shall be conducted inaccordance with the Rules of SIAC in effect;(iv) the costs of the arbitration proceedings shall be borne inthe manner determined by the arbitrators; and(v) consequential
    (f) The venue of the arbitration shall be at Singapore and thelanguage or arbitration shall be English;Halaman 126 dari 275 hal. Putusan No.312/Pdt.G/2013/PN.Jkt.Sel.The award shall be in writing and in reasonable detail, setforth the facts of the dispute, the arbitrator's decision andthe reasons for the decision and any award shall be basedon the terms of the Agreement and shall not make theaward injustice and fairness.
    dispute, then suchdispute shall be settled exclusively and finally byarbitration.
Putus : 31-10-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 2010 K/Pdt/2016
Tanggal 31 Oktober 2016 — PT PETROBAS (dahulu PT PETROBAS INDONESIA) VS PT COSMIC INDONESIA, dkk
206145 Berkekuatan Hukum Tetap
  • Nomor 2010 k/Pdt/201610.11.sesuai dengan yang diatur dalam Pasal 14 ayat (14.1) Perjanjian antaraPenggugat dengan Tergugat , yang berbunyi sebagai berikut:"A party (the "affected party") shall not be liable for its inability to perform itsobligations under this Contract if such inability is a result of causes beyondits reasonable control, including but not limited to events such as strikesand labor disturbances, accident, war, invasion, riot, rebellion, civilcommotion, insurrection, ship breakdown
    In no event shall failures of performance of the Seller'ssuppliers, shippers, brokers or commercial agents shall constitute ForceMajeure unless such failure is the result of a Force Majeure event affectingthe supplier, shipper, broker or commercial agent as defined in the relevantagreement.
    Further, in no event shall the Seller's economic hardshipconstitute Force Majeure;Bahwa berdasarkan Pasal 14 ayat (14.2) Perjanjian "Contract ConcerningSupply & Purchase of Industrial Diesel Oil", dimana diatur setelahterjadinya suatu peristiwa Force Majeure pihak yang mengalami keadaantersebut harus melakukan pemberitahuan kepada pihak lain, dimanapemberitahuan tersebut memuat mengenai rincian keadaan Force Majeureyang dialami serta durasi kemungkinan ketidakmampuan pihak yangterkena dampak Force
    Pdt/201615.2011 antara Penggugat dan Turut Tergugat serta menanggung segalakerugian yang timbul terhadap Penggugat atas transaksi tersebut;Bahwa selain Pasal 3 huruf (a) di atas, berdasarkan Pasal 3 huruf (e)Perjanjian Kerjasama antara Penggugat dengan Tergugat tertanggal 12Agustus 2011, yang berbunyi sebagai berikut:"Any failure to supply IDO to PT Inalum based on "Contract ConcerningSupply & Purchase of Industrial Diesel Oil No.SMTMP1150012" dated12th August 2011 between Petrobas and PT Inalum shall
    Nomor 2010 k/Pdt/2016by mutual accord shall be settled by arbitration in Badan ArbitraseNasionel Indonesia (BANI) Jakarta, Indonesia. Such arbitrationshall be conducted in the Indonesian language.
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57671/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
16538
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57669/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
18138
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57668/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
17441
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57675/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
17154
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Register : 15-06-2017 — Putus : 20-07-2017 — Upload : 18-09-2017
Putusan MAHKAMAH AGUNG Nomor 1341 B/PK/PJK/2017
Tanggal 20 Juli 2017 — DIREKTUR JENDERAL PAJAK VS PT. PLN (PERSERO) KANTOR PUSAT;
7221 Berkekuatan Hukum Tetap
  • Article 9.3 Late Payments:Except as as otherwise provided in Appendix P, latepayments by either Party shall bear interest at the LatePayment Interest Rate from the date on which suchpayment was originally due until the date that suchpayment was made;b.
    Appendix P Invoicing and Payment Procedures:"Broken contract" shall have the meaning set forth inSection 7 (c);"Reference Banks" shall mean, collectively, at least three(3) banks designated as such by PLN from time to time(one of which shall at all times be Bank Indonesia or anysuccessor central bank for the Republic of Indonesia),subject to approval of Seller, which shall not beunreasonably withheld, provided that any change in thedesignation of a Reference Bank with respect to anyBilling Period
    shall be given on or before the third (3rd)Business Day following the last day of such BillingPeriod;Bahwa berdasarkan Amendment To Power PurchaseAgreement antara PT.
    Putusan Nomor 1341/B/PK/PJK/20178.6. 9.4.2 The Restructuring Settlement Payments are inaddition to any and all other payments to be made underthis Agreement, and shall be made without defense,challenge, setoff or counterclaim (other than anycalculation or input error in one or more RSP Invoice),and without regards to the actual or deemedavailabilityor unavailability of the Plant during any Billing Period orseries of Billing Periods or otherwise, and irrespective ofeither Partys default, failure to
    Notwithstanding theforegoing, theRestructuring Settlement Payments shall be due andpayable at the time, in the manner and as calculated asset forth in Appendix F in the circumstances set forththerein;d. Section 3.22 (g):Appendix F of the Original PPA is amended by adding anew Section 2.2. (b) (ili) as follows, and changing thesection number of Section 2.2. (b) (ili) in the Original PPAto Section 2.2.
Putus : 31-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1219/B/PK/PJK/2017
Tanggal 31 Agustus 2017 — PT PERTAMINA (Persero) vs. DIREKTUR JENDERAL PAJAK
3324 Berkekuatan Hukum Tetap
  • Tf at suchSpecial allesation Precedures resoCosta willl be adepted as may beThe charces providedS@parately foc e2eh salesCash calla and debit nores byProducers in accordance with (che Accounting Proceduce.Such charges and Bayments, shall. be suSject! te adprevided in tha Accounting Procedure.
    CallsA, i i From time to time, as necessacy, Plant Operator shall cashcall. from Producars; and Produedrs shall pay or cause. to bePaid fo Blant Operater in og Sollacs their respeceienshares, Stparately determined as provided in Section 8.01 ofthe Agreement, of projected net Cash Fequirements Fer eachof: (a) Plane Operating Costs; and(5) the eests er Currently Panded Capital Projectsfor a iCllendar senth ofr Part Ehttesl, as @@t ferkth in suchCash calls,The cash eallea For Plank Operating Casts and
    Putusan Nomor 1219/B/PK/PJK/2017 The due date for each cash sll shall bie S06 by PlaneSives Producers at leastOPerater, provided Plant Operatesfe ' : roO Weeks!
    ToEne extent practicable, Plant Oferater shall place thezx funds received pursuant ta cash calle in faterestearaingacecunes; ell interest earned thereon Shall be credited tePlant Operating Costs and Rotice of such amounts Bhall Se delivered to the Producers.Gambar VI. Lanjutan Artice 2 Exhibit A BADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended & Restatted, 1988):b.
    To the extent that funds are then held inthe Badak Payment Account the Trustee shall, promptly upon reeeiptef notice from both Pertamina and the Contractors thet any suchinvoice has been approved for payment, pay to the Liquefaction Compooy from the Dodok Payment Account the amount of such invoice,porsuant to procedures to be agreed upon pursuant to Section 6.2,62 Pertamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payaldo to
Register : 30-04-2013 — Putus : 16-01-2014 — Upload : 15-04-2014
Putusan PENGADILAN PAJAK Nomor PUT-49926/PP/M.VII/19/2014
Tanggal 16 Januari 2014 — Pemohon Banding dan Terbanding
11821
  • Stempel pada kolom 12 (Certification) pada Form E NomorE123702010680024 tanggal 24 Nopember 2012 berbeda dengancontoh pada specimen.h. bahwa berdasarkan REVISED OPERATIONAL CERTIFICATIONPROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINAFREE TRADE AREA, disebutkan: Rule 7 (a)The Issuing Authorities shall, to the best of their competence and ability,carry out proper examination of each application for the Certificate ofOrigin (Form E) to ensure that: (a) The application and the Certificate ofOrigin
    Form E), andsigned by the authorised signatory;i. bahwa berdasarkan REVISED OPERATIONAL CERTIFICATIONPROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINAFREE TRADE AREA, disebutkan dalam Rule 18:Rule 18(a) The Customs Authority of the importing Parry may request a retroactivecheck at random and/or when it has reasonable doubt as to theauthenticity of the document or as to the accuracy of the informationregarding the true origin of the products in question or of certain partsthereof.i, The request shall
    be made in writing, accompanied with a copy ofthe Certificate of Origin (Form E) and shall specify the reasons andany additional information suggesting that the particulars given onthe said Certificate of Origin (Form E) may be inaccurate, unlessthe retroactive check is requested on a random basis;ii.
    The Customs Authority or the Issuing Authorities of the exportingParty receiving a request for retroactive check shall respond to therequest promptly and reply not later than ninety (90) days after thereceipt of the request.J. bahwa ketentuan yang mengatur tentang Penetapan Tarif Bea Masuk DalamRangka ASEANChina Free Trade Area (ACFTA) adalah PeraturanMenteri Keuangan Nomor 117/PMK.011/2012 tanggal 10 Juli 2012.Peraturan Menteri Keuangan ini mulai berlaku pada tanggal 10 Juli 2012,k. bahwa sesuai
Register : 21-10-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56116/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
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  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory;The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted;Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right;bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and
Putus : 06-11-2017 — Upload : 13-03-2018
Putusan MAHKAMAH AGUNG Nomor 1705/B/PK/PJK/2017
Tanggal 6 Nopember 2017 — DIREKTUR JENDERAL PAJAK vs BUT CNOOC SES Ltd
5335 Berkekuatan Hukum Tetap
  • Hereunder byCONTRACTOR, Pertamina shall not be obliged to pay CONTRACTOR's IncomeTax including the final tax on profits after tax deduction, nor taxes on tobaccos,liquor and personnel income tax, and income tax and other taxes not listedHalaman 5 dari 25 halaman. Putusan Nomor 1705/B/PK/PJK/2017above of contractors and subcontractors.
    The obligations of Pertaminahereunder shall be deemed to have been complied with by the delivery toCONTRACTOR";Bahwa pasal diatas menyatakan bahwa Kontraktor hanya diwajibkan untukmembayar Pajak Penghasilan badan dan juga Pajak atas laba setelah Pajak,oleh karenanya SKK Migas (d/h BPMigas d/h Pertamina), akan menanggungPajakpajak lain yang dikenakan kepada Kontraktor termasuk diantaranya PPN,Pajak atas pengalihan, impor dan ekspor atas bahan baku (material, peralatandan juga suku cadang/persediaan
    ) yang dibawa ke Indonesia oleh Kontraktorsendiri, kontraktor lainnya dan subkontraktor dalam rangka operasi;Bahwa terlebin berdasarkan Perjanjian Penghindaran Pajak Berganda (P3B)antara Indonesia Malaysia Pasal 7 perihal "Business Profit" menyatakan:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein.
    Hereunder by CONTRACTOR,Pertamina shall not be obliged to pay CONTRACTOR'SIncome Tax including the final tax on profits after taxdeduction, nor taxes on tobaccos, liquor and personnelincome tax, and income tax and other taxes not listed aboveof contractors and subcontractors.
    yang dibawa ke Indonesia olehKontraktor sendiri, kontraktor lainnya dan subkontraktordalam rangka operasi;Bahwa terlebih berdasarkan Perjanjian Penghindaran PajakBerganda (P3B) antara IndonesiaMalaysia Pasal 7 perihal"Business Profit" menyatakan:"The profits of an enterprise of a Contracting State shall beHalaman 14 dari 25 halaman.
Putus : 22-11-2016 — Upload : 13-02-2017
Putusan MAHKAMAH AGUNG Nomor 807/B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs. DIREKTUR JENDERAL PAJAK
3416 Berkekuatan Hukum Tetap
  • CallsFrom time to time, as hecessacy, Plant Operater shall cashCall fromProducers; and Producrs shall pay or Cause. to bePaid S Blant Opetater in OS dollars their Fespece lveShares, separately detersined as Provided in Section .01 a4Eh@ Agreement, of Projected net cash Fequirements For eachof:(2) Plane Operating Costs; and(5) the eests ef Currntly Funded Capital Projectsfer a calendar senth or Bart thefteol., as get ferth in suckCash calls,The cash calla for Stane Operating Casts and CurrenelyFunded
    Capital Profeces shall be shown sepacately and ahaldhe in ateordance with Producers" latest estimates of #achSales CORtract' a Percentage as determined under Artiele 11of the Agreement, Te curing @ yeac there ghall be aFeviston in the estimate sf 4 Sales Conteract's Percentage,or if the Final determination of such Sales Contraee'sPercentage pursuant to.
    TE the cash calls for a given mesth in the aggregate exceedActual expenditures fer said month, che cash call nextSucceeding the issuance of the cebit aeke referred to inSection 7 below shall be reduced by the ameunt of suchSEC#ES.Es To the extent practicable, Flant Operater shall place thefunds received Pursuant fo cash calls in faterestearningeccounts; all interest earned thereon Shall be credited esPlant Operating Cests aad Rotice of such amsunts Shall bedelivered ta the Producers. Gambar VI.
    Putusan Nomor 807/B/PK/PJK/2016Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT (1974): ARTICLE 6Disscasements Wits Resrectvo Process Cowes6.1 Portamina and the Contractors shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Fees.
    Io the extent that funds are then held inthe Badak Payment Account the Trustee shall, prompily upon receiptef notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Com.pouy from the Bodok Payment Account the amount of such involve,porsuant to procedures to be agreed upon pursuant te Section 6.2,62 Pertamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10poyalde io
Putus : 20-04-2015 — Upload : 18-09-2015
Putusan PN KUTAI BARAT Nomor 18/Pdt.G/2014/PN Sdw
Tanggal 20 April 2015 — PT. BUNGA ARAFAT (Sebagai Penggugat) Melawan 1. PT. MANOOR BULATN LESTARI (MBL) (sebagai Tergugat) 2. PT. ASURANSI UMUM BUMIPUTERA MUDA 1967 (BUMIDA) (sebagai Turut Tergugat)
19894
  • Arbitrase ;Failing such amicable settlement, any and all disputes arising out ofor in connection with this Contract or its performance shall be settledby arbitration by a three (three) member arbitration board which willhold its session in Singapore in English Law under the SingaporeInternational Arbitration Centre (SIAC) Rules.
    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
    appeal to any court from the award ordecision contained therein, so that on decision taken by the ArbitralTribunal there shall be no Indonesia or other authority or panel.
    Tergugat Berhak Untuk Mengahiri Kontrak ;Menurut Pasal 15.2. tentang Notice of Correct ;Pasal 15.2. huruf c Termination by Company ;The company shall be entitled to terminate the Contract if theContractor ; 222222 nc none nn none ne renee ncn ne cencea) fails to comply with SubClause 4.2. (Performance Security) orwith a notice under SubClause 15.1.
    However, lawful inducements andrewards to Contractor's Personnal shall not entile termination,Terjemahannya !n nnn n nnn nnn nonce nn ne nnn nc nc nnn nnnne15.2. Pengakhitan oleh Perusahaan %