Ditemukan 9797 data

Urut Berdasarkan
 
Register : 24-10-2013 — Putus : 19-11-2014 — Upload : 04-04-2016
Putusan PENGADILAN PAJAK Nomor Put-57563/PP/M.XVIIA/19/2014
Tanggal 19 Nopember 2014 — Pemohon Banding dan Terbanding
20679
  • Economic CoOperation Between The Association Of South East Asian Nation And ThePeoples Republic Of China (Protokol Kedua Untuk Mengubah Persetujuan Perdagangan Barang DalamPersetujuan Kerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "Rules Of Origin ForThe The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed to be originating and eligiblefor preferential concessions if they conform to the origin requirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible under Rule 4, Rule 5 orRule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered
Register : 02-02-2012 — Putus : 19-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put-44054/PP/M.IX/19/2013
Tanggal 19 Maret 2013 — Pemohon Banding dan Terbanding
11324
  • Rangka ASEANChina Free Trade Area, didalamPeraturan Menteri Keuangan Nomor 235/PMK.011/2008 tentangPenetapan Tarif Bea Masuk Dalam Rangka ASEANChina FreeTrade Area, tidak ada larangan tentang Tanggal B/L mendahuluiTanggal SKA atas impor barang terkait dengan pemberlakuanperjanjian perdagangan bebas (Free Trade Area) antar Negara.bahwa berdasarkan Rule 12, Rules Of Origin For The AseanChina Free Trade Area disebutkan A claim that products shallbe accepted as eligible for preferential concession shall
    Area disebutkan The Certificate of Originshall be issued by the relevant Government authorities of theexporting Member State at the time of exportation or soonthereafter whenever the products to beexported can be consideredoriginating in that Party within the meaning of the ASEAN China Rules of Origin.bahwa berdasarkan Apendix 1 Rule 11 Revised OperationalCertification Procedures for the Rules of Origin of the ASEAN CHINA Free Trade Area disebutkan In principle, a Certificate of Origin (Form E) shall
    In exceptional cases where the Certificate of Origin(Form E) has not been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of theexporter, the Certificate of Origin (Form E) shall be issuedretroactively in accordance with the domestic laws, regulationsand administrative rules of the exporting Party within twelve (12)months from the date of shipment, in which case it is necessary toindicate ISSUED RETROACTIVELY in Box 13.
Register : 07-06-2016 — Putus : 05-09-2016 — Upload : 14-09-2016
Putusan PT JAKARTA Nomor 347/PDT/2016/PT.DKI
Tanggal 5 September 2016 — FX.SUPRIYONO (DIREKTUR PT.PERTALAHAN ARNEBETARANATUNA) >< PT.CALDIVE OFF SHORE INDONESIA
8543
  • (c) Lampiran F Agreement: ...The Final Invoice shall be paid on or before 30 (thirty) calendardays after the WORK Acceptance Report orCompletion Certificateis Signed. Serta teriemahannya dalam Bahasa Indonesia: ..Tagihan Akhir harus dibayar pada atau sebelum hari 30 (tigapuluh) hari kalender setelah Penerimaan Laporan PEKERJAAN atau Sertifikat Penyelesaian ditandatangani.
    bahwaTergugat dan TAC Pertamina PT PAN telah sepakat menerapkannofault indemnity regime, yakni bahwa keduanya akan salingmemberikan penanggungan/pembebasan (indemnity) kepadapihak lain atas risiko yang ada, terlepas dari penyebab terjadinyarisiko tersebut, dan masingmasing pihak akan bertanggung jawabterhadap' setiap hal yang kewajibannya masingmasingberdasarkan Agreemeni. ++ =Berikut kutipannya: 2222222 22202 =The PARTIES intend that a mutual, nofault indemnity regime,supported by insurances, shall
    apply and that each party shall beresponsible for those it causes to be in the vicinity of a WORKLOCATION or participating in the WORK.
    SUCH INDEMNITY SHALL APPLYREGARDLESS OF WHETHER CAUSED OR BROUGHTABOUT BY ANY SECOND PARTY GROUP NEGLIGENCE OROTHER LEGAL FAULT ...
    Lampiran F Agreement).Berikut kutipannya : SECOND PARTY Tergugat and FIRST PARTY fTACPertamina PT PAN, each on its own behalf and on behalf ofits Group, waive and release all rights and claims against theother PARTY and its Group for, and shall indemnify and holdharmless the other PARTY and its Group, for any loss of profitor anticipated profit, loss of revenues, production or drillinghal 35 dari 43 hal put.
Register : 06-05-2020 — Putus : 09-03-2021 — Upload : 15-09-2021
Putusan PN JAKARTA SELATAN Nomor 350/Pdt.G/2020/PN JKT.SEL
Tanggal 9 Maret 2021 — Penggugat:
PT. Truba Jaya Engineering Graha Truba
Tergugat:
PT ERA BANGUN JAYA,
Turut Tergugat:
PT HEIN GLOBAL UTAMA,
270252
  • permasalahan yang timbuldari atau sehubungan dengan pelaksanaan Kontrak Utama akan diselesaikanoleh Para Pihak (dalam hal ini Penggugat Dalam 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
Register : 17-09-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55962/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13225
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible utRule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly
Register : 08-06-2010 — Putus : 31-05-2011 — Upload : 23-06-2014
Putusan PN JAKARTA PUSAT Nomor 271/Pdt.G/2010/PN.Jkt.Pst
Tanggal 31 Mei 2011 — PT SUMI ASIH >< VINMAR OVERSEAS Ltd,Cs
481401
  • Within thirty (30) days from the date of transmittal of this Award to theParties, Respondent Pt Sumi Asih Oleochemical Industry shall pay toClaimant Vinmar Overseas, Ltd. the following sums :a. Damages of $5,578,461.00 ;0 2000 ==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 International Centre forDispute Resolution (ICDR), the international division of theAmerican Arbitration Association (AAA), totaling $22,550.00 shall beborne by the Parties as incurred ;5. The compensation and expenses of arbitrators totaling $54,582.11shall be borne equally by the Parties......... F fan nnn nn nnn nnnn nanan nena nn nnn nn nnn nnn3.
Register : 18-10-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55967/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
12722
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible utRule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly
Register : 16-08-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52152/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
11423
  • Klasifikasi Barangbahwa berdasarkan Sub Heading Explanatory Notes, Sub heading 1507.10disebutkan:Fixed vegetable oils, fluid or solid, obtained by pressure, shall be consideredas crude if they have undergone no processing other than decantation,centrifugation or filtration, provided that, in order to separate the oils fromsolid particles only mechanical force, such as gravity, pressure or centrifugalforce, has been employed, excluding any adsorption filtering process,fractionation or any other physical
    If obtained byextraction an oil shall continue to be considered as crude, provided it hasundergone no change in colour, odour or taste when compared with thecorresponding oil obtained by pressure.bahwa berdasarkan BTKI 2012, pos tarif 15.12, susunan possubpos nyaadalah sebagai berikut :15.12 Minyak biji bunga matahari, safflower atau Sunflowerseed, safflowebiji kapas dan fraksinya, dimurnikan oil and fractions thereof,maupun tidak, tetapi tidak dimodifikasi refined, but not chemicalsecara kimia.
Putus : 21-12-2011 — Upload : 11-06-2012
Putusan MAHKAMAH AGUNG Nomor 589/B/PK/PJK/2011
Tanggal 21 Desember 2011 — BUT EXXON MOBIL OIL INDONESIA INC VS DIREKTUR JENDERAL PAJAK
5958 Berkekuatan Hukum Tetap
  • Perjanjian Pengalihan 1968 dalam Pasal V.B.1 menyatakan secara jelasketentuan Para Penjual untuk pertahankan interest, sebagai berikut:"Buyer shall pay to Seller within sixty days following the end of eachcalendar guarter from the proceeds of sale of crude oil which itreceives in such guarter not less than three and onehalf cents andnot more than four cents in respect of each barrel of crude oilHal 57 dari 92 hal. Put.
    Ketentuan KBH Blok B yang sepakati olehPemerintah Indonesia dan Pemohon Peninjauan Kembali menetapkanpembagian antara Pemerintah dan Pemohon Peninjauan Kembalisebagai berikut:KBH Blok B 1978:Article 6.1.5"of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitled totake and received 65.9091% and CONTRACTOR shall be entitled to takeand receive 34.0909%".Article 6.2.3 (a)"for natural gas from the Arun Gas Field produced to supportPERTAMINA's
    KBH Blok B 1998:Article 6.1.36667"of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitled totake and received 71.1538% and CONTRACTOR shall be entitled to takeand receive 28.8462%".Article 6.2.3 (a)"for natural gas from the Arun Gas Field produced to supportPERTAMINA's export sales contracts of LNG and LPG, 51.9231% forPERTAMINA and 48.0769% for CONTRACTOR."
    Section 5.2 (s) dari KBHBlok B menyatakan sebagai berikut:Contractor shall:(Ss) pay to the Government of The Republic of Indonesia the Income Taxincluding final tax on profits after tax deduction imposed on it pursuant tothe Indonesian Income Tax Law and its implementing Regulations.CONTRACTOR shall comply with the requirements of the law inparticular with respect to filing of returns, assessment of tax and keepingand showing of books and records".7071Yang terjemahan Bahasa lIndonesianya adalah sebagai
    Blok B 1998:Article 6.1.3"of the crude oil remianing after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall beentitled to take and received 71.1538% and CONTRACTOR shallbe entitled to take and receive 28.8462%".Article 6.2.3 (a)Hal 83 dari 92 hal. Put. No. 589/B/PK/PJK/201184"for natural gas from the Arun Gas Field produced to supportPERTAMINA's export sales contracts of LNG and LPG, 51.9231%for PERTAMINA and 48.0769% for CONTRACTOR."
Putus : 10-03-2009 — Upload : 14-10-2011
Putusan MAHKAMAH AGUNG Nomor 859 K/PDT/2006
Tanggal 10 Maret 2009 —
198101 Berkekuatan Hukum Tetap
  • not be less than the following percentages ofthe total number of shares to be outstanding following the acceptance of theoffer ;fifth year 15% ;sixth year 8% ;seventh year 7% eight year 7% ninth year T% tenth year T% All obligations of Contractor under this Article 26.1 shall be deemed to bedischarged as soon as not less than 51% of total shares issues and outstanding shall have been offered and purchased by Indonesian Participant ;Terjemahannya :Hal. 3 dari 52 hal.
    The provisions of Article 23.3 hereof shall applymutatis mutandis to any such arbitration."
    PKP2B KJA berbunyi :"The provision of this Article shall continue in force notwithstanding thetermination of this agreement" ;Terjemahan :Ketentuanketentuan dari Pasal ini (dalam hal ini mencakup klausula arbitrase)akan tetap berlaku meskipun perjanjian ini (PKP2B KJA) diputuskan ;VI.
    For thatpurpose, an arbitration clause that forms part of a contract shall be treated as anagreement independent of the other terms of the contract.
    Contractor shall ensure that its shares are offered either for sale or issueto the Government or Indonesian nationals or Indonesian Companiescontrolled by Indonesians (hereinafter called the Indonesian Participant) ineach year following the end of the fourth full calendar year aftercommencement of the Operating Periods. :Hal. 49 dari 52 hal. Put.
Register : 21-05-2013 — Putus : 25-02-2014 — Upload : 29-09-2014
Putusan PENGADILAN PAJAK Nomor Put.50676/PP/M.IXA/19/2014
Tanggal 25 Februari 2014 — Pemohon Banding dan Terbanding
11022
  • Presiden Republik Indonesia Nomor 37 Tahun 2011, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures For The Rules Of Origin Of TheAseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall
    Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;Menimbangd) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall
Putus : 13-02-2017 — Upload : 02-06-2017
Putusan MAHKAMAH AGUNG Nomor 53/B/PK/PJK/2017
Tanggal 13 Februari 2017 — DIREKTUR JENDERAL PAJAK VS PT. CAKRAWALA MEGA INDAH
8863 Berkekuatan Hukum Tetap
  • Ayat (5), "The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and4."9. Bahwa dengan kenyataan:a. Dupoer Finance, B.V. adalah penduduk Negara Belanda;b.
    However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest.3.
    Not with standing the provision of paragraph 2, interest arising inone of the other Stares shall be taxable only in the other State if theBeneficial Owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 yearsor is paid in connection with the sale on credit of any industrial,commercial or scientific equipment.5.
    The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4;5.
    Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemptionfrom, or a reduction of tax shall not apply if more than 50 percent of such income is used to satisfy claims by such persons(including interest, royalties, development, advertising, initialand travel expenses, and depreciation of any kind of businessassets including those on immaterial goods and processes),8. 2.
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55966/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13123
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible u1Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly
Register : 15-07-2013 — Putus : 17-03-2014 — Upload : 10-11-2014
Putusan PENGADILAN PAJAK Nomor Put-51339/PP/M.XVIIB/19/2014
Tanggal 17 Maret 2014 — Pemohon Banding dan Terbanding
10618
  • Economic CoOperation Between TheAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtokolKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KerangkaKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed to beoriginating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligibleunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered
Register : 02-10-2013 — Putus : 26-11-2014 — Upload : 22-12-2015
Putusan PENGADILAN PAJAK Nomor Put-57688/PP/M.XVIIA/19/2014
Tanggal 26 Nopember 2014 — Pemohon Banding dan Terbanding
26936
  • Economic CoOperation Between The Association Of South East Asian Nation And The PeoplesRepublic Of China (Protokol Kedua Untuk Mengubah Persetujuan PerdaganganBarang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama EkonomiMenyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia TenggaraDan Republic Rakyat China), yaitu pada Annex 3 "Rules Of Origin For The TheAseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed tobe originating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligibleunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered
Register : 21-09-2012 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put-50154/PP/M.VIII/16/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
11320
  • yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa" sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall
    be deemed to be theplace where the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress
Register : 23-10-2013 — Putus : 05-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put-56871/PP/M.XVIIA/19/2014
Tanggal 5 Nopember 2014 — Pemohon Banding dan Terbanding
17245
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible u1Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly
Register : 08-07-2014 — Putus : 14-04-2014 — Upload : 27-10-2016
Putusan PN JAKARTA PUSAT Nomor 342/Pdt.G/2014/PN.Jkt.Pst.
Tanggal 14 April 2014 — PT TARUNA CIPTA KENCANA >< PT GALANGAN MERCUSUAR
267131
  • Pasal 2.3 Perjanjian No. 007 dan Perjanjian No.008, Tergugat harus menyerahkan kapal kepada Penggugat paling lambat 10(sepuluh) bulan setelah menerima pe mbayaran pertama atas kapal terseb ut.Berikut kami kutipkan Pasal 7.1 dan Pasal 2.3 Perjanjian No. 007 danPerjanjian No. 008 :Pasal 7.1 Perjanjian No. 007 dan Perjanjian No. 008"The Vessel shall be delivered by the Builder to the Owner at the latest10 (ten) months after receiving the Ist (first) Payment of the Vessel inaccordance with Article 2
    Pasal 2.3 Perjanjian No. 007"Ovvners shall pay the Contract Price to the Builder in three (3)phases as follows :a) Ist (First) Payment: 10% (percent) of the contract price amountingto SGD. 110,000 (Singapore Dollars one hundred ten thousandonly), shall be paid within seven (7) working days after contractsigning;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 110,000 (Singapore Dollars one hundred tenthousand only), shall be paid upon the accomplishment of theKeel Laying
    ;c) 3rd (Third) Payment: 80% (eighty percent) of the contract priceamounting to SGD. 880,000 (Singapore Dollars eight hundred eightythousand only), shall be paid upon delivery of the vessel and beforedeparture of the Vessel from Builder's yard";Pasal 2.3 Perjanjian No. 008"a) Ist (First) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyPutusan No.342/Pdt.G/2014/PN.Jkt.Pst.five thousand only), shall be paid within seven (7) working daysafter
    contract signing;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyfive thousand only), shall be paid upon the accomplishment of theKeel Laying;c) 3rd (Third) Payment: 80% (elghty percent) of the contract priceamounting to SGD. 1,560,000 (Singapore Dollars one million fivehundred sixty thousand only), shall bepaid upon defivery of thevessel and before departure of the Vessel from Builder'syard;3.
    007 dan Perjanjian 008sebagaimana kami kutipkan di bawah ini :Pasal 8.4 Perjanjian 007 dan Perjanjian 008Right to Rescind for Excessive DelayIf the total accumulated time of all delays on account of the causes specified inarticle 8.1, amounts to ninety (90) days or more; then, in such event, the Ownermay rescind this Contract in accordance with theprovisions of article 10 here of.Pasal 10.1 huruf b Perjanjian 007 dan Perjanjian 008Putusan No.342/Pdt.G/2014/PN.Jkt.Pst.Right of RescissionThe Owner shall
Putus : 27-02-2017 — Upload : 14-03-2018
Putusan MAHKAMAH AGUNG Nomor 108 K/Pid/2017
Tanggal 27 Februari 2017 — SLAMET EDY RAHARDJO
12062 Berkekuatan Hukum Tetap
  • Putusan Nomor 108 K/Pid/2017 BUKTI SURAT SALES AND PURCHASE CONTRACT OF INDONESIANSTEAM COAL Contract Nomor ESH/ETZ/300913 tertanggal 2 Oktober2013 yang didalamnya terdapat ketentuan hukum yang disepakati,tertuang didalam ketentuan Pasal 14, yaitu :CLAUSE 14APPLICABLE LAW & ARBITRATION14.1 This Contract shall be interpreted in accordance with HONGKONG laws.All disputes arising in connection with the present contract shall besettled in an amicable way firstly.
    Should the parties reach noagreement, and then the case shall be brought for final settlement underthe rules of Conciliation and Arbitration of the International Chamber ofCommerce at Hongkong by Hongkong International Arbitration Center,HKIAC. The arbitration results will be final and binding to both Seller andBuyer;Yang artinya apabila dapat diterjemahkan kedalam Bahasa Indonesia adalah :Pasal 14 Hukum Yang Berlaku & Arbitrasi14.1 Perjanjian ini tunduk pada ketentuan hukum Hong Kong.
    Governing Law : This Agreement shall be governed by the laws of NewSouth Wales, Australia;Terjemahan28. Hukum Yang Mengatur : Perjanjian ini akan diatur oleh UndangUndangNew South Wales, AustraliaArtinya, apabila dalam pelaksanaan jual beli batu bara ini terdapat suatupermasahalah hukum sehingga maksud dan tujuan dibuatnya perjanjian jualHal. 24 dari 29 hal.
    Bukti Surat Sales And Purchase Contract Of Indonesian Steam CoalContract Nomor ESH/ETZ/300913 tertanggal 2 Oktober 2013 yangdidalamnya terdapat ketentuan hukum yang disepakati, tertuangdidalam ketentuan Pasal 14, yaitu :CLAUSE 14 APPLICABLE LAW & ARBITRATION14.1 This Contract shall be interpreted in accordance withHONGKONG laws. All disputes arising in connection with thepresent contract shall be settled in an amicable way firstly.Hal. 25 dari 29 hal.
    Governing Law : This Agreement shall be governed by the lawsof New South Wales, Australia;Terjemahan :28. Hukum Yang Mengatur : Perjanjian ini akan diatur olehUndangUndang New South Wales, AustraliaArtinya, apabila dalam pelaksanaan jual beli batu bara initerdapat suatu permasalahan hukum sehingga maksud dantujuan dibuatnya perjanjian jual beli batu bara tidak tercapai,maka segala penyelesaiannya HANYA AKAN diselesaikan danHal. 26 dari 29 hal.
Putus : 24-09-2013 — Upload : 14-12-2018
Putusan MAHKAMAH AGUNG Nomor 282 B/PK/PJK/2013
Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK VS PT. EKAMAS FORTUNA
6537 Berkekuatan Hukum Tetap
  • that State;Article 111.Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the beneficialowner of the interest is a resident of the other State, the tax so chargedshall not exceed 10 per cent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall
    Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment.5.
    The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.
    20%;Bahwa sebagai bahan acuan, angka 2 huruf h Surat Direktur JenderalPajak Nomor S517/PJ.343/2005 tanggal 24 Juni 2005 tentangPermohonan Penjelasan Dan Konfirmasi Atas Transaksi DenganHubungan Istimewa, menyatakan :Dalam Article 28 P3B antara Pemerintah Indonesia dan PemerintahBelanda (senada juga dengan Article 25 dari P3B Indonesia Inggeris danArticle 26 dari P3B Indonesia Luxemburg) antara lain diatur sebagaiberikut:Article 28 (Exchange of Information)The competent authority of the two States shall
    Anyinformation received by one of the two States shall be treated as secret inthe same manner as information obtained under the domestic laws of thatState and shall be disclosed only to persons or authorities (including courtsand administrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.