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Urut Berdasarkan
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 17-05-2016
Putusan MAHKAMAH AGUNG Nomor 1186 B/PK/PJK/2015 Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
39 — 47 — Berkekuatan Hukum Tetap
39 — 47 — Berkekuatan Hukum Tetap
Recommendations in this areatherefore completely lacking in the OECD modelconvention;7 The Netherland takes the viewpoint that a person cannotbe considered the beneficial owner if he is, for example,contractually obliged to pay the largest part of the incometo thirdparties;Bahwa di dalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term beneficial owner" is not used in narrow technicalsense, rather, it should be understood in
Register : 11-01-2016 — Putus : 17-03-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 47 B/PK/PJK/2016 Tanggal 17 Maret 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
39 — 21 — Berkekuatan Hukum Tetap
39 — 21 — Berkekuatan Hukum Tetap
The Netherland takes the viewpoint that a person cannot beconsidered the beneficial owner if he is, for example, contractuallyobliged to pay the largest part of the income to thirdparties.Bahwa di dalam paragraph 9 Commentary dari Pasal 11 OECD ModelTax Convention on Income and on Capital July 2005, dijelaskanbahwa:The term beneficial owner" is not used in narrow technical sense,rather, it should be understood in its context and in light of the objectand purposes of the Convention, including avoiding
Putus : 22-12-2015 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 933/B/PK/PJK/2015 Tanggal 22 Desember 2015 — DIREKTUR JENDERAL PAJAK vs PT SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
31 — 19 — Berkekuatan Hukum Tetap
31 — 19 — Berkekuatan Hukum Tetap
Recommendations in this area thereforecompletely lacking in the OECD model convention;e The Netherland takes the viewpoint that a person cannot beconsidered the beneficial owner if he is, for example,Halaman 31 dari 39 halaman.
Putus : 14-11-2017 — Upload : 13-03-2018
Putusan MAHKAMAH AGUNG Nomor 2082 B/PK/PJK/2017 Tanggal 14 Nopember 2017 — PT LEMBU ANDALAS LANGKAT VS DIREKTUR JENDERAL BEA DAN CUKAI
283 — 56 — Berkekuatan Hukum Tetap
283 — 56 — Berkekuatan Hukum Tetap
bresdisg acimil Woo Boh ocoh1 AT Lara iia Sei 5 riS focesy imo Sepa Se DOr Aca audires5 Oa A crther Bu Takes TRS Dots aor 7 ese Leon am. Sale 5,00 Se SOS25.
Putus : 22-12-2015 — Upload : 18-05-2016
Putusan MAHKAMAH AGUNG Nomor 932/B/PK/PJK/2015 Tanggal 22 Desember 2015 — DIREKTUR JENDERAL PAJAK vs. PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
35 — 46 — Berkekuatan Hukum Tetap
35 — 46 — Berkekuatan Hukum Tetap
It is therefore not possible to give furthermeaning to this term in a general manner.Recommendations in this area therefore completelylacking in the OECD model convention.e The Netherland takes the viewpoint that a personcannot be considered the beneficial owner if he is, forexample, contractually obliged to pay the largest part ofthe income to third parties.Halaman 28 dari 36 halaman.
Putus : 13-01-2016 — Upload : 18-05-2016
Putusan MAHKAMAH AGUNG Nomor 992/B/PK/PJK/2015 Tanggal 13 Januari 2016 — DIREKTUR JENDERAL PAJAK vs. PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
37 — 20 — Berkekuatan Hukum Tetap
37 — 20 — Berkekuatan Hukum Tetap
Putusan Nomor 992/B/PK/PJK/20158)Recommendations in this area therefore completelylacking in the OECD model convention;e The Netherland takes the viewpoint that a personcannot be considered the beneficial owner if he is,forexample, contractually obliged to pay the largest part ofthe income to thirdparties;Didalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term beneficial owner" is not used in narrow technicalsense, rather,
Putus : 30-11-2015 — Upload : 16-06-2016
Putusan MAHKAMAH AGUNG Nomor 854 B/PK/PJK/2015 Tanggal 30 Nopember 2015 — DIREKTUR JENDERAL PAJAK vs PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
40 — 21 — Berkekuatan Hukum Tetap
40 — 21 — Berkekuatan Hukum Tetap
It is therefore not possible to give furthermeaning to this term in a general manner.Recommendations in this area therefore completelylacking in the OECD model convention;e The Netherland takes the viewpoint that a personcannot be considered the beneficial owner if he is, forexample, contractually obliged to pay the largest part ofthe income to thirdparties;Didalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term beneficial
Putus : 23-12-2015 — Upload : 15-06-2016
Putusan MAHKAMAH AGUNG Nomor 870/B/PK/PJK/2015 Tanggal 23 Desember 2015 — DIREKTUR JENDERAL PAJAK vs. PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
39 — 19 — Berkekuatan Hukum Tetap
39 — 19 — Berkekuatan Hukum Tetap
The Netherland takes the viewpoint that a person cannot beconsidered the beneficial owner if he is, for example,contractually obliged to pay the largest part of the income to thirdparties.Di dalam paragraph 9 Commentary dari Pasal 11 OECD Model TaxConvention on Income and on Capital July 2005, dijelaskan bahwa:The term beneficial owner" is not used in narrow technical sense,rather, it should be understood in its context and in light of theobject and purposes of the Convention, including avoiding
Putus : 26-10-2010 — Upload : 22-10-2012
Putusan DILMILTI III SURABAYA Nomor 14 Tanggal 26 Oktober 2010 — SALIM Mayor Inf / 11960035430673
111 — 35
111 — 35
Bahwa tugas melaksanakan pengamanan mesin pendulangemas di Bombana Sultra sejak dahulu tidak pernah terjadi dan tidakpernah dilakukan dan baru kali ini terjadi.Atas keterangan Saksi tersebut, Terdakwa membenarkanseluruhnya.SAKSI6 :Nama lengkap : ABRIANTO.Pangkat / Nrp : Praka / 3102098931282.Jabatan : Takes Kima.Kesatuan : Yonif 726 / Tml.Tempat, tanggal lahir : Kolaka Sultra, 12 Desember 1982.Jenis kelamin : Lakilaki.Kewarganegaraan : Indonesia.Agama :Islam.Tempat tinggal : Asrama Yonif 726/Tml
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 17-05-2016
Putusan MAHKAMAH AGUNG Nomor 1160 B/PK/PJK/2015 Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
32 — 20 — Berkekuatan Hukum Tetap
32 — 20 — Berkekuatan Hukum Tetap
It is therefore not possible to give furthermeaning to this term in a general manner.Recommendations in this area therefore completelylacking in the OECD model convention;e The Netherland takes the viewpoint that a personcannot be considered the beneficial owner if he is,forexample, contractually obliged to pay the largest part ofthe income to thirdparties;Didalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term beneficial
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 1156 B/PK/PJK/2015 Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
45 — 26 — Berkekuatan Hukum Tetap
45 — 26 — Berkekuatan Hukum Tetap
Recommendations in this area therefore completelylacking in the OECD model convention.e The Netherland takes the viewpoint that a person cannot beconsidered the Beneficial Owner if he is, for example,contractually obliged to pay the largest part of the income tothirdparties.Di dalam paragraph 9 Commentary dari Pasal 11 OECD ModelTax Convention on Income and on Capital July 2005, dijelaskanbahwa:The term Beneficial Owner" is not used in narrow technical sense,rather, it should be understood in its
Putus : 23-12-2015 — Upload : 18-05-2016
Putusan MAHKAMAH AGUNG Nomor 874/B/PK/PJK/2015 Tanggal 23 Desember 2015 — DIREKTUR JENDERAL PAJAK vs. PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
28 — 19 — Berkekuatan Hukum Tetap
28 — 19 — Berkekuatan Hukum Tetap
It is therefore not possible to give furthermeaning to this term in a general manner.Recommendations in this area therefore completelylacking in the OECD model convention;e The Netherland takes the viewpoint that a person cannotbe considered the beneficial owner if he is, for example,contractually obliged to pay the largest part of the incometo third parties;Di dalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term beneficial
Putus : 30-11-2015 — Upload : 16-06-2016
Putusan MAHKAMAH AGUNG Nomor 855 B/PK/PJK/2015 Tanggal 30 Nopember 2015 — DIREKTUR JENDERAL PAJAK vs PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
47 — 24 — Berkekuatan Hukum Tetap
47 — 24 — Berkekuatan Hukum Tetap
Recommendations in this area therefore completelylacking in the OECD model convention;e The Netherland takes the viewpoint that a person cannot beconsidered the Beneficial Owner if he is,for example,contractually obliged to pay the largest part of the income tothirdparties;Di dalam paragraph 9 Commentary dari Pasal 11 OECD Model TaxConvention on Income and on Capital July 2005, dijelaskan bahwa:The term Beneficial Owner" is not used in narrow technical sense,rather, it should be understood in its
Putus : 23-12-2015 — Upload : 16-06-2016
Putusan MAHKAMAH AGUNG Nomor 875 B/PK/PJK/2015 Tanggal 23 Desember 2015 — DIREKTUR JENDERAL PAJAK vs PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
36 — 20 — Berkekuatan Hukum Tetap
36 — 20 — Berkekuatan Hukum Tetap
Recommendations in this area thereforecompletely lacking in the OECD model convention;e The Netherland takes the viewpoint that a person cannot beconsidered the Beneficial Owner if he is, for example,contractually obliged to pay the largest part of the income tothirdparties;Di dalam paragraph 9 Commentary dari Pasal 11 OECD ModelTax Convention on Income and on Capital July 2005, dijelaskanbahwa:The term Beneficial Owner" is not used in narrow technical sense,rather, it should be understood in its
Putus : 13-01-2016 — Upload : 18-05-2016
Putusan MAHKAMAH AGUNG Nomor 991/B/PK/PJK/2015 Tanggal 13 Januari 2016 — DIREKTUR JENDERAL PAJAK, VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES,
245 — 67 — Berkekuatan Hukum Tetap
245 — 67 — Berkekuatan Hukum Tetap
Recommendations in this area thereforecompletely lacking in the OECD model convention;e The Netherland takes the viewpoint that a person cannot beconsidered the Beneficial Owner if he is, for example,contractually obliged to pay the largest part of the income tothird parties;Di dalam paragraph 9 Commentary dari Pasal 11 OECD ModelTax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term Beneficial Owner" is not used in narrow technicalsense, rather, it should be understood in its
Putus : 08-06-2017 — Upload : 18-09-2017
Putusan MAHKAMAH AGUNG Nomor 468/B/PK/PJK/2017 Tanggal 8 Juni 2017 — PT BASF INDONESIA vs DIREKTUR JENDERAL PAJAK
118 — 118 — Berkekuatan Hukum Tetap
118 — 118 — Berkekuatan Hukum Tetap
Such test typically takes place as part of theprocess for establishing the tax return at yearendYang dalam terjemahan bebas dapat diartikan sebagai berikut:Dalam kasus lainnya, Wajib Pajak dapat menguji hasil transaksiafiliasi mereka untuk membuktikan kondisi transaksi tersebutsesual dengan prinsip kewajaran dan kelaziman usaha, sebagaicontoh ex post basis (selanjutnya disebut pendekatan pengujianhasil).
Putus : 23-12-2015 — Upload : 18-05-2016
Putusan MAHKAMAH AGUNG Nomor 873/B/PK/PJK/2015 Tanggal 23 Desember 2015 — DIREKTUR JENDERAL PAJAK vs PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
30 — 21 — Berkekuatan Hukum Tetap
30 — 21 — Berkekuatan Hukum Tetap
It is therefore not possible to give furthermeaning to this term in a general manner.Recommendations in this area therefore completelylacking in the OECD model convention;e The Netherland takes the viewpoint that a personcannot be considered the Beneficial Owner if he is, forHalaman 30 dari 38 halaman.
Register : 11-12-2014 — Putus : 10-02-2015 — Upload : 10-08-2021
Putusan PN KALIANDA Nomor 398/PID.B/2014/PN Kla Tanggal 10 Februari 2015 — Jaksa Penuntut:
Agung Malik Rahman Hakim,SH.
Terdakwa:
RIFALDI RISWANDIKA Als. IPAL Bin SYAMSUL BAHRI
62 — 3
Agung Malik Rahman Hakim,SH.
Terdakwa:
RIFALDI RISWANDIKA Als. IPAL Bin SYAMSUL BAHRI
62 — 3
cares Vda athPree Pere abd perry ian be bie bev ees le eg EPC pool ae Raed La pga ctMepermace 209d sab me py 2 et De amr ne ol Dee MD i Mea Ed eet angSeder ce ld Kora ie Leben darn reeonty talee eaed reed beeps belle dh para Lalyoked takes barre (arena ciate le 9 liga meebe) berber ol chee roam bared lee er erpe eybeberepa resp cries bp pork dea gar memgriek pane narra eth reap) eal parere beeruar taku) eerwarene lias Sle, Hea (1p serge oe remade taka ecjek teeggad 2 SerpeAur ct =Se eta ie re OPC
Register : 19-10-2017 — Putus : 04-12-2017 — Upload : 09-01-2020
Putusan PT MAKASSAR Nomor 401/PID.SUS/2017/PT MKS Tanggal 4 Desember 2017 — Pembanding/Penuntut Umum : JATMIKO RAHARJO, ST.,SH.
Terbanding/Terdakwa : SUKRI Alias UKI
49 — 25
Terbanding/Terdakwa : SUKRI Alias UKI
49 — 25
Sahetapy, yaitu: the value of criminal statistic as a basisfor the measurement of criminality... decrease as the procedures takes usfarther away from the offence itself.Hal 22 dari 38 hal No.401/PID.SUS/2017Jika terus berpegangan pada angka peradilan pidana, maka harusdipertimbangkan:1. Para penjahat dalam menjalankan perbuatanmereka yang tidak terpuji itu acapkali tidak diketahui olehlembaga penegak hukum dan instansi administrasi yang bertugasmengawasi aktivitas korporasi.2.
Putus : 23-12-2015 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 954/B/PK/PJK/2015 Tanggal 23 Desember 2015 — DIREKTUR JENDERAL PAJAK vs PT SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
40 — 19 — Berkekuatan Hukum Tetap
40 — 19 — Berkekuatan Hukum Tetap
Recommendations in this areatherefore completely lacking in the OECD modelconvention; The Netherland takes the viewpoint that a person cannotbe considered the Beneficial Owner if he is, for example,contractually obliged to pay the largest part of the incometo third parties;Di dalam paragraph 9 Commentary dari Pasal 11 OECDModel Tax Convention on Income and on Capital July 2005,dijelaskan bahwa:The term Beneficial Owner" is not used in narrow technicalsense, rather, it should be understood in its