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Putus : 07-04-2014 — Upload : 22-10-2014
Putusan MAHKAMAH AGUNG Nomor 230/B/PK/PJK/2012
Tanggal 7 April 2014 — PT. BREDERO SHAW INDONESIA vs DIREKTUR JENDERAL PAJAK
219107 Berkekuatan Hukum Tetap
  • BASIC AGREEMENTBREDERO PRICE shall provide PT.
    BPI as required by the latter and within thescope of its business operations, the comprehensive services, consulting andassistance in the areas expressly provided for herein.By the terms of this contract, BREDERO PRICE shall provide such services asdefined hereinafter.It is expressly agreed that this contract does not include any rights upon the tradename or patents belonging to BREDERO PRICE which, in consideration of theirspecific nature may be covered by supplementary contracts.
    OTHER SERVICESe BREDERO PRICE shall get other services which it hasdeveloped itself at the disposal of PT. BPI and which PT. BPImight be able to benefit from in its usual business operations.BREDERO PRICE shall inform PT. BPI of the existence of suchnew services immediately upon their being put into operation.Yang terjemahan dalam bahasa Indonesianya menyatakan (Bukti PK8):2.
    BPI to develop itsbusiness activities from its Indonesian base in a more rational manner.In view of its activity and whenever the need shall arise PT BPI will, therefore, beable to benefit from the services described hereinafter.
Putus : 18-06-2013 — Upload : 12-08-2014
Putusan MAHKAMAH AGUNG Nomor 730 K/Pdt/2012
Tanggal 18 Juni 2013 — SUJONO, PT. TOBU INDONESIA STEEL, ; THE HONGKONG SHANGHAI BANKING CORPORATION LIMITED
9969 Berkekuatan Hukum Tetap
  • Corporate Facility Agreement (P1)menyakan:In the event the Borrower fails to pay when due any sum which it may owe the Bankand the Bank shall commence legal proceedings to recover such sum, the Borrower willfurther pay the Bank all advances, charges, costs and expenses, including all lawyers'and other legal costs on a lawyer and client basis, incurred or pid the Bank inexercising any right, power or remedy conferred by this Lent, or in the enforcementthereof shall become a part of the indebtedness
    secured hereunder and shall be paid tothe Bank by the Borrower immediately and without demand."
    (z) provide to Counterparty a stement showing, in monable detail,such calculations and notify the Counterparty ofthe date on which such net amount (the"Settlement Amount" shall be payable (the "Settlement Date");Yang terjemahan bebasnya adalah:Pada atau sesegera mungkin setelah penentuan Eariy Termination Date, HSBC akan...
    (z) provide to Counterparty a stement showing, inreanasonable detail, such calculations and notify the Counterparty of the date on whichsuch net amount (the "Settlement Amount" shall be payable (the "Settlement Date");yang terjemahan bebasnya adalah:Pada atau sesegera mungkin setelah penentuan Early Termination Date, HSBC akan...
    Ultimately, the Client shall be solelyHal. 43 dari 64 Hal. Put. No. 730 K/Pdt/2012responsible for identifying and agreeing to any other risks that may beapplicable to it in entering into this Transaction;Market RiskMany factors can affect the performance of a transaction, including thepolitical and economic environment, business conditions, investorsentiment and confidence.
Putus : 12-11-2012 — Upload : 08-03-2013
Putusan MAHKAMAH AGUNG Nomor 134 PK/PDT.SUS/2012
Tanggal 12 Nopember 2012 — PT. BANK RABOBANK INTERNATIONAL INDONESIA terhadap 1. PT. GOLDEN HARVESTINDO
151117 Berkekuatan Hukum Tetap
  • LA/CA/1280/2006 dated8 June 2006, with all its amendments, shall not exceed the maximumamount of US$ 3.000.000,00 (United States Dollars three million) atany point of time ;Terjemahan sebagai berikut :Fasilitas pembiayaan persediaan tanpa komitmen tidak bolehmelebihi jumlah sebesar US$ 3.000.000,00 (tiga juta Dollar AmerikaSerikat) (Fasilitas 1) untuk membiayai pembelian kopi mentah dan/atau pengadaan persediaan kopi siap, ekspor (RFE) setelahpemberian (i) kontrak penjualan dari pembeli yang disetujuisebelumnya
    Events Of Default ;The Lender may, without prejudice to its other rights hereunder,terminate its obligation to make the Facilities available where upon thesame shall be reduced to zero and declare all principal amountsoutstanding under the Facilities, together with all accrued interest andother moneys payable hereunder, immediately due and payable, whereupon the same shall either immediately or in accordance with suchdeclaration become repayable, if any of the following events (eachbeing separately
    defined as an Event of Default) shall occur :a.
Putus : 22-05-2012 — Upload : 21-12-2013
Putusan MAHKAMAH AGUNG Nomor 1433 K/Pdt/2012
Tanggal 22 Mei 2012 — TAFRIZAL HASAN GEWANG, S.H., M.H., LENNY NADRIANA, S.H., M.H., dan HENDRA ROZA PUTERA, S.H., selaku Tim Kurator PT. Adam Skyconnection Airlines VS LIFT LEASING SARL
10049 Berkekuatan Hukum Tetap
  • Hal itu dapat dilihat dari ketentuan Pasal 5.13Common Terms Agreement (vide Bukti T2) yang menyatakan sebagaiberikut:,a.If, under the Lease, Lessee is required to pay a Deposit, theremaining privisions of this clause shall apply.
    Lessee agreesthat Lessor shall be entitled to commingle the Deposit withLessors general or other funds, Lessor will not hold any suchfunds as agent or on trust for Lessee or in any similar fiduciarycapacity and Lessees right to a refund of the Deposit amount islimited as set out in the Lease;If Lessee fails to comply with any provision of the Lease or theOther Agreements, or any Default shall have occurred and becontinuing, in addition to all rights and remedies accorded toLessor elsewhere in the
    under Law in respect of theDeposit, Lessor may immediately or at any time thereafter,without prior notice to Lessee, apply all or part of the Deposit inor towards the payment or discharge of any matured obligationowed by Lessee or any Lessee Affiliate under the Lease or theOther Agreements, in such order as Lessor sees fit, and/orexercise any of the rights of setoff described in Clause 5.20against all or part of the Deposit;lf Lessor exercises the rights described in Clause 5.13(b) above,Lessee shall
Upload : 15-12-2011
Putusan MAHKAMAH AGUNG Nomor 740 K/PDT.SUS/2010
PT. BALI TURTLE ISLAND DEVELOPMENT (PT. BTID); PENTA OCEAN CONTRUCTION, Co.Ltd
289384 Berkekuatan Hukum Tetap
  • Rp. 796.695.864September 1998), excluding VAT,interest and claims2) Actual payments received by POC towards US$ 15,887,546the aforesaid progress amounts(as referred to in Progress Statement No. 5)3) Outstanding amount of the above progress US$ 16,158,683statements as at 30 September 1998 andRp. 796.695.864It is also further agreed by the Parties that the above amount shall bedeemed to be correct and payable subject to the followingconditions :Hal. 18 dari 74 hal. Put. No. 740 K/Pdt.Sus/20101.
    However if until 18' November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties";Terjemahan adalah sebagai berikut :"Bahwa para pihak yang telah mengadakan Perjanjian Kontrak Zona11Pekerjaan Pengerukan dan Reklamasi' pada tanggal 24November 1995 (Kontrak), dengan ini menyetujui dan menegaskansebagai berikut :1) Jumlah kemajuan dari tagihan
    Surya Prasudi Utamabukan pihak dalam perjanjian tersebut;Kemudian adanya 3 persyaratan dalam perjanjian tersebut,untuk lebih jelasnya dikutip bagian tersebut sebagai berikut :It is also further agreed by the Parties that the above amount shall bedeemed to be correct and payable subject to the followingconditions :1.
    No. 740 K/Pdt.Sus/2010Project to be continued, or until the date mentioned incondition 3) below, which ever is earlier;The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wishes so to continuethe Project, pac shall complete the Contract Works, until allphases of work provided in the Contract are completed andsecured, as contemplated in the Contract, upon terms andconditions (including the payment schedule of the abovefigures) to be finalized by the Parties at
    such time, which termsand conditions shall be as nearly approximate those of theoriginal contract as economic, political and physicalcircumstances at such time shall permit;However if until 18 November 2000, BTID still have notresumed the Project, the Parties shall discuss and agree onthe further extension of suspension period, or termination ofthe Contract on terms and conditions acceptable to bothparties."
Register : 19-02-2019 — Putus : 23-04-2019 — Upload : 17-09-2019
Putusan PT JAKARTA Nomor 97/PDT/2019/PT DKI
Tanggal 23 April 2019 — Pembanding/Penggugat : PT INTERNUX
Terbanding/Tergugat : PT HUAWEI TECH INVESTMENT,
210169
  • Putusan No 97/PDT/2019/PT.DKI10.sengketa.Bahwa pemilihan BANI sebagai forum penyelesaian sengketa secarategasdiatur:Article 15Dispute SettlementAny dispute arising hereunder or connected with this Contract,including a dispute as to the validity or existence of this Contract,Shall be resolved amicably within 30 (thirty) days, failing which, shall thenbe finally resolved by the Indonesian National Board of Arbitration(BANI) in accordance ith the applicable rules of BANI andapplicable laws in the Country
    The language of the arbitration shall bein English and the seat of the arbitration shall be in Jakarta, Indonesia. TheParties agree that the arbitration award of BANI shall be final and bindingand hereby irrevocably waive any and all rights of appeal against suchaward.
    Dalam Policy No.49/DO/37/08 tanggal 10 Agustus 1978 dibawah bagian tentangconditions telah ditentukanbahwa, alldifferences arising out of thispolicy shall be referred to thedecision of an arbitrator to be appointedin writing by the parties in difference or if any cannot agree upon asingle arbitrator. Dengan demikian PengadilanNegeri tidak berwenang untukmemeriksa dan mengadili perkara ini sesuai Pasal 3Halaman 36 dari 87 Hal.
    Limitation ofLiability(b) The total liability of either Party for any claim, loss or damage,whetherin contract, tort (includin ross negligence), orotherwise, arising out of, connected with or resulting from thisPO shall not exceed one hundred percent (100%) of the PO Priceagreed by the Parties.Terjemahannya dalam Bahasa Indonesia:9.
    Limitation ofLiability(a) Neither Party shall be liable to the other Party for any lossofprofit or revenues, loss of opportunity, loss of goodwill or reputation,loss of data or information, loss of interest, downtime loss, cost ofinterrupted operation, anticipated saving, special damages be itforeseeable or otherwise, and/orany indirect or consequentiallosseswhatsoever. Terjemahannya dalam bahasa Indonesia:"9. Batasan TanggungJawabHalaman 74 dari 87 Hal. Putusan No 97/PDT/2019/PT.DKI135.136.
Register : 02-03-2018 — Putus : 18-04-2018 — Upload : 19-04-2018
Putusan PT JAKARTA Nomor 134/PDT/2018/PT.DKI
Tanggal 18 April 2018 — PT.ASURANSI THGU KRESNA PRATAMA (SURETY) CS >< PT.BALFOUR BEATTY SAKTI INDONESIA
272180
  • SubKontraktor/TURUTTERGUGAT bertanggungjawab terhadap kegagalan dalammelaksanakan pekerjaannya;d) Angka 4 Commencement and Completion Surat Perintah Kerja Letter of Award tanggal 1 Januari 2014, selengkapnyasebagai berikut: The Commencement Date shall be 1 January2014.The Time for Completion for the Sub Contractor Works, shallbe tuelve (12) months counted from the Commencement Date,that is, the completion date is 1 January 2015.Terjemahan bebasnya:Perjanjian mulai berlaku sejak tanggal 1 Januari
    /atautanggungjawab TERGUGAT untuk membayarkan seketika padasaat TERTANGGUNG/OWNER/PENGGUGAT menyampaikansurat pemberitahuan yang menyatakan adanya kegagalanHal. 6 dari 43 hal Put.No134/Padt/2018/PT.DKI.pelaksanaan Pekerjaan (notice default) kepadaPENANGGUNG/SURETY/ TERGUGAT sebagaimana hal inidinyatakan dalam Paragraf ke5 (lima) surat Advance PaymentBond dan Paragraf ke2 (dua) surat Performance Bond dengankalimat sebagai berikut, yaitu:Paragraf ke5 Advance Payment Bond:This Advance Payment Bond shall
    our privilage as guarantor to claimconfiscation in advance of debtor belongings to settle this debts whichconforms to article 1832 of Indonesian Civil Law Code.Terjemahan bebas:Selanjutnya kami menegaskan melepaskan hak istimewa sebagaipenjamin untuk menagih terlebih dahulu kepada Debitor untukmenyelesaikan kewajiban utang sesuai dengan Pasal 1832 KitabUndangUndang Hukum Perdata.Paragraf ke8 Performance Bond;With reference to section 1832 of Civil Law (Kitab UndangUndangHukum Perdata), the surety shall
    TheAdvance Payment shall be repaid through the deductions in paymentcertificate.Terjemahan bebasnya:Uang muka sebesar 15% dari Nilai SubKontrak yang disepakati, yangsama jumlahnya dengan Advance Payment Bond yang disepakati dalamJumlah yang ekuivalen.
    COP Nomor 26 dan Nomor 7keduanya tertanggal 3 Februari 2014, TURUT TERGUGAT sudahtidak lagi menjalankan kewajibannya mengembalikan uangmuka/advance payment kepada PENGGUGAT.Bahwa surat Advance Payment Bond menyatakan pembayaranatau pencairan uang muka/advance payment bersifat tidakbersyarat (unconditional and payable) dan mudah dicairkan ataspermintaan pertama kali PENGGUGAT (Owner) sebagaimanadiuraikan pada Paragraf ke5 Advance Payment Bond yangberbunyi sebagai berikut:This Advance Payment Bond shall
Putus : 30-06-2015 — Upload : 02-12-2015
Putusan MAHKAMAH AGUNG Nomor 307/B/PK/PJK/2015
Tanggal 30 Juni 2015 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI
5945 Berkekuatan Hukum Tetap
  • However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.
    Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; orHalaman 15 dari 36 halaman Putusan Nomor 307/B/PK/PJK/2015(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions
    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.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp84.844.714.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi denganpihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V.adalah bukan Beneficial Owner (BO) atau pemilik
    Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from,or a reduction of tax shall not apply if more than 50 per cent ofsuch income is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl
Register : 28-03-2018 — Putus : 08-05-2018 — Upload : 13-07-2019
Putusan PA KOLAKA Nomor 209/Pdt.G/2018/PA.Klk
Tanggal 8 Mei 2018 — Penggugat melawan Tergugat
8719
  • berdasarkan uraian fakta yang terungkap, bahkanTergugat dianggap pula telah melanggar ketentuan pasal 5 huruf (a) dan huruf(6) Undangundang Nomor 23 Tahun 2004 Tentang Penghapusan KekerasanDalam Rumah Tangga, hal mana diketahui bahwa Tergugat yang seharusnyamenjadi pelindung Penggugat namun kenyataannya malah menyakiti danmemukulinya;Memperhatikan dalil Maaddatu Hurriyati alZawjain juz halaman 83 ,yang oleh Majelis Hakim diambi alih sebagai pendapat Majelis, sebagaiberikut :ches cited ay aly Gey sll shall
Putus : 11-02-2015 — Upload : 08-03-2016
Putusan MAHKAMAH AGUNG Nomor 1991 K/PDT/2014
Tanggal 11 Februari 2015 — PT LEBONG TANDAI (PT LT) VS AVOCET MINING PLC, DKK
180158 Berkekuatan Hukum Tetap
  • Nomor 1991 K/Pdt/2014of Indonesia, provided that all disputes hereunder or conceringany of the subject matter hereof shall be finally settled under theRules of Conciliation and Arbitration of the International Chamberof Commerce by three arbitrators appointed in accordance withthe Rules all of whom shall have internationally recognizedqualifications for such appointment together with a substantialbackground of business experience."
    Novation Agreement 2002Governing Law and Dispute Resolution.This Agreement and theperformance hereof shall be governed by the laws of theRepublic of Indonesia. Any dispute arising hereunder that directlyinvolves PT LT shall be resolved in the manner set forth inSection 9.7 of the Joint Venture Agreement.cetak tebal oleh Para Tergugat dengan tujuan penegasanTerjemahan Tersumpah Pasal 6.4. Novation Agreement 2002 olehPenterjemah Tersumpah Drs. Andrew BudiyantoHal. 36 dari 50 hal. Put.
Putus : 08-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1374/B/PK/PJK/2017
Tanggal 8 Agustus 2017 — DIREKTUR JENDERAL PAJAK vs PT. YAMAHA MUSIC MANUFACTURING INDONESIA
6152 Berkekuatan Hukum Tetap
  • In consideration of the technical and other assistancegiven by YAMAHA to YMMI hereunder YMMI shall payto YAMAHA the royalty as specified below for the termof this Agreement and even after the expiration there ofin case YAMAHA grants YMMI the right to sell Guitarsand Drums in promotion to total amount of Guitars andDrums that YMMI sold to its buyers including YAMAHA2.0% (include tax) of the net sales of Guitars and Drums2.
    Term of Agreement;Article 24:This Agreement shall continue in full force for five (5) yearsfrom 1 April, 2004.
    Thereafter, it shall be automaticallyextended for one year each, unless either party shall give tothe other party a written notice of its intention to terminate thisAgreement within at least three (3) monthprior to theexpiration of the term of this Agreement.Berdasarkan Surat Nomor S74/WPJ.07/KP.0200/2010 tanggal2 Juli 2010 tentang Permintaan Peminjaman Buku, Catatan, danDokumen, Pemeriksa telah meminta dokumen Transfer Pricingterkait royalti tersebut, namun hingga diterbitkannya suratPeringatan
Register : 16-09-2016 — Putus : 25-10-2016 — Upload : 14-09-2017
Putusan PTA PALEMBANG Nomor 31/Pdt.G/2016/PTA.Plg
Tanggal 25 Oktober 2016 — Pembanding Terbanding
7320
  • Selanjutnya diambil alin sebagai pertimbangan Majelis Hakimtingkat banding, sebagai berikut:Asa 9 Ai) joel 5 slag) ol nl shall le UY alps GeArtinya : Anak itu dilahirkan dalam kondisi fitrah (menerima apa yang datangkepadanya) maka disebabkan kedua ibu bapaknya dia menjadiYahudi, dia menjadi Nasrani dan dia menjadi Majusi;Menimbang, bahwa dalam hal pemeliharaan anak yang harusdiperhatikan adalah kepentingan yang terbaik bagi anak.
Putus : 13-12-2007 — Upload : 03-04-2008
Putusan MAHKAMAH AGUNG Nomor 424PK/PDT/2007
Tanggal 13 Desember 2007 — PEMERINTAH PROPINSI KALIMANTAN TIMUR ; PT. KALTIM PRIMA COAL ; RIO TINTO plc ; BP pIc ; PACIFIC RESOURCES INVESTMENTS LIMITED ; SANGATTA HOLDINGS LIMITED ; BP INTERNATIONAL LIMITED ; KALIMANTAN COAL LIMITED ; PT. BUMI RESOURCES TBK ; H. MAHYUDIN, ST, MM ; PURNOMO YUSGIANTORO ; DJOKO DARMONO ; SIMON F. SEMBIRING ; DOROJATUN KUNTJOROJAKTI ; ABURIZAL BAKRIE
225260 Berkekuatan Hukum Tetap
  • dan atau Warga Negara Indonesia,sehingga pada akhir tahun ke10 (sepuluh) sejak dimulainya tahap produksipaling sedikit 51% (lima puluh satu persen) dari sahamsahamnya sudahditawarkan" (Vide, Bukti P4 : Pasal 12 ayat 3, Bab Ill tentang KepentinganNasional, Keppres No. 49/1981) ;Bahwa ketentuan Keppres No. 49/1981 tersebut di atas dituangkan dalamPKP2B KPC, pasal 26 tentang Participation and Promotion of National Interest(penyertaan dan promosi Kepentingan Nasional) yang menyatakan"...Contractor shall
    Kewajiban Divestasi 51% Saham KPC : Jadwal dan Prosentase.Bahwa kewajiban Divestasi 51% Saham KPC tersebut wajib dilaksanakanmenurut jadwal dan prosentase yang ditentukan menurut pasal 26.1.1 PKP2BKPC, yang menyatakan :"The offer of shares 'to the Indonesian Participant in each year following the endof the fourth full calendar year shall 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%eigth year 7%ninth year 7%tenth year 7%All obligations of Contractor under this Article 26.1 shall be deemed to bedischarged as soon as not less than 51 % of the total shares issued andoutstanding shall have been offered and purchased by the Indonesan Participant.Terjemahannya :"Penawaran saham kepada Peserta Indonesia pada setiap tahun setelah akhirHal. 5 dari 51 hal.
    Kewajiban Divestasi.Bahwa pada tanggal 16 Juli 1998, Tergugat (atas nama Tergugat V danTergugat VI) menawarkan saham KPC kepada Pemerintah/Badan Usaha MilikNegara (BUMN : PT Timah Tbk., PT BA dan PT Aneka Tambang) ; Padahal,menurut ketentuan Pasal 26.1.1 PKP2B KPC, untuk tahun 1998 : prosentasesaham yang wajib ditawarkan/didivestasikan adalah dan menurut ketentuan26.1.2 (ii) PKP2B KPC. penawaran saham tersebut dilaksanakan dalam jangkawaktu 3 (tiga) bulan akhir setiap tahun kalender (The offer of shall
    Vide, Bukti P26 : Keputusan/Kesimpulan Rapat Intern Komisi VIII DPR RItanggal 16 Juli 2002 ;"PKP2B KPC pasal 26.1 jo pasal 1.8" yang dirujuk Keputusan/Kesimpulantersebut di atas menyatakan :". ..Contractor shall ensure that its shares are offered either for sale or issue tothe Government.
Putus : 30-06-2015 — Upload : 02-12-2015
Putusan MAHKAMAH AGUNG Nomor 306/B/PK/PJK/2015
Tanggal 30 Juni 2015 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI
8660 Berkekuatan Hukum Tetap
  • Putusan Nomor 306/B/PK/PJK/2015the interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.
    Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other
    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.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp20.619.340.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi denganpihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V.adalah bukan Beneficial Owner (BO) atau pemilik
    Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, ora reduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl
Putus : 19-11-2014 — Upload : 16-06-2015
Putusan MAHKAMAH AGUNG Nomor 647/B/PK/PJK/2014
Tanggal 19 Nopember 2014 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI
19189 Berkekuatan Hukum Tetap
  • Article 11 Para 1, 2, 3, 4 and 5 Tax Treaty atau Persetujuan Penghindaran16Pajak Berganda (P3B) antara Pemerintah Indonesia dan Pemerintah Belanda,menyatakan:Article 111 Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2 However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the Beneficial Owner of the interest174is a resident of the other State, the tax so charged shall
    not exceed 10 percent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent that suchinterest is derived by:1 the Government of the other State, including politicalsubdivisions and local authorities thereof; orul the Central Bank of the other State; orill a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local
    authorities thereof; oriv any resident of the other State with respect to debtclaims guaranteed or insured by the Government of theother State including political subdivisions and localauthorities thereof, the Central Bank of the other Stateor any financial institution owned or controlled by thatGovernment.Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident of the other
    State and if the interest is paid on aloan made for a period of more than 2 years or is paid in connection with thesale on credit of any industrial, commercial or scientific equipment.The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp19.322.100.000,00 karena pada
    Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes that a conduitcompany cannot normally be regarded as the Beneficial Owner if; thoughthe formal owner, it has, as a practical matter, very narrow powers whichrender it, in relation to the income concerned, a mere fiduciary oradministrator acting on account of the interested parties.c Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, or areduction of tax shall
Register : 20-04-2021 — Putus : 08-07-2021 — Upload : 19-07-2021
Putusan PA PONTIANAK Nomor 519/Pdt.G/2021/PA.Ptk
Tanggal 8 Juli 2021 — Penggugat melawan Tergugat
72
  • shall Go pled Cue GDUbl) ols ALY! lis) a gall Gaull Gass) aah cle aSay ul cline yl jai YOY, cy ot Os 2 me G95!
    Musthafa As Sibai, halaman 100, yang diambil alihsebagai pendapat majelis hakim yang berbunyi:DY 5 peSglyy VSM) duis ally ee Ge clad Lolac Lj ally GULL ae aSLLGY dan ll shall GlBall ce Go) yp Cpe Ald Led gh OLS Vales g1 jal) WSs Glad GS: Lage y Ged liie yur Leia 39 Aig Labi dae any lal al Qt Lege only JS) cae ail del Gael Ge Gn Aas g Jloh aAArtinya : Sesungguhnya kehidupan suami istri tidak akan tegak denganadanya perpecahan dan pertentangan, selain itu justru akanmenimbulkan bahaya yang serius terhadap
Register : 21-08-2015 — Putus : 12-10-2015 — Upload : 20-11-2015
Putusan PA MOJOKERTO Nomor 1819/Pdt.G/2015/PA.Mr.
Tanggal 12 Oktober 2015 — PENGGUGAT DAN TERGUGAT
90
  • pur Cy laai shall cura ilplo ay aay Led Wlai Vy dle erg wo Ata Jl ey ilbygo yo put Toy WY JIp oiwl olivo yl pS ule rolcured!
    Pasal 116 huruf f Kompilasi Hukum Islam, dan dengan mengacu padaPasal 119 ayat (2) huruf c Kompilasi Hukum Islam, karenanya Majelis Hakimberpendapat bahwa gugatan Penggugat patut dikabulkan dengan menjatuhkantalak satu bain shugra Tergugat terhadap Penggugat ;13Menimbang, bahwa terhadap perceraian dengan jenis talak bain shugra,bersesuaian dengan kitab Ahkamu alQuran juz halaman 148 yang dijadikansebagai pendapat Majelis Hakim dalam putusan ini, sebagai berikut :15 L4S> Gd Shall ails yslApabila Hakim
Putus : 02-10-2013 — Upload : 17-12-2013
Putusan MAHKAMAH AGUNG Nomor 862 K/Pdt/2013
Tanggal 2 Oktober 2013 — Ny. SITI HARDIYANTI RUKMANA, Dkk vs PT BERKAH KARYA BERSAMA, Dkk
33712722 Berkekuatan Hukum Tetap
  • Adapun untuk merealisasikan investment agreement telah diperjanjikan dalamPasal 14.1 investment agreement bahwa Para pihak dalam investmentagreement akan menandatangani dokumendokumen yang diperlukan :14.1 Each Party here to....... shall execute and deliver such furthercertificates, agreements and other documents and take such otheractions as may be reasonably requested to consummate, implement orevidence the transactions contemplated hereby;Yang dalam Bahasa Indonesia artinya:14.1 Setiap Pihak dalam
    All controversies arising between the parties out of or in relation to thisagreement, including without limitation, any question relative to itsinterpretation, performance validity, effectiveness and the termination of therights or obligations of any party, shall be settled amicably by the partieswherever practicable;13.3.
    This Clause 13 is to be an Arbitration Clause within the meaning of LawNo. 30 of 1999 regarding Arbitration and Alternative Dispute Resolution(August 12, 1999) and shall irrevocably bind the Parties to submit allHal. 19 dari 97 hal. Put. No. 862 K/Pdt/201311.12.13.14.irreconcilable disputes to final and binding arbitration in accordance withsuch law and the provisions herein set forth;Yang dalam Bahasa Indonesia artinya:13.2.
    Share Subscription:3.1.1.Subject to the terms of the Share Subscription Agreement,the Investor shall subscribe for and TPI shall issue tothe Investor, shares in TPI constituting 75% (the initialinvestor stake) of TPIs total issued share capital, postsubscription, on a fully diluted basis (the SubscriptionShares);Terjemahan :3.1. Pengeluaran/Penerbitan Saham:3.1.1.
    Subject to the terms of the Share SubscriptionAgreement, the Investor shall subscribe for and TPIshall issue to the Investor, shares in TPI constituting75% (the Initial Investor Stake) of TPIs total issuedshare capital, post subscription, on a fully dilutedbasis (the Subscription Shares);Terjemahan :Hal. 49 dari 97 hal. Put. No. 862 K/Pdt/20133.1. Pengeluaran Saham:3.1.1.
Register : 04-04-2016 — Putus : 04-10-2016 — Upload : 29-03-2017
Putusan PN JAKARTA SELATAN Nomor 213/Pdt.G/2016/PN.Jkt.Sel
Tanggal 4 Oktober 2016 — PT.Salebba Jaya ; beralamat dan berkedudukan di Wisma di Jalan Manuntung No.11 RT.008 Kelurahan Barebas Tengah Kecamatan Bontang Selatan Kota Bontang Provinsi Kalimantan Timur Indonesia ,yang dalam perkara ini diwakili oleh kuasanya, Agus Amri, H.C.L.A, Najamuddin, SH. C.L.A, M.R.Pohan, S.Psi., SH, Anang Yuliardi Chaidir, SH, Jamaluddin, S.Ag., SH. MH, Advokat Pengacara pada kantor Advokat Agus Amri & Affiliates (Triple A) berkedudukan di Jl.P.M. Noor Perum Griya Mukti Sejahtera Nomor 128 RT 39 Kel.Gn. Lingai Kota Samarinda Provinsi Kaltim Indonesia berdasarkan Surat Kuasa Khusus tanggal 1 April 2016 selanjutnya disebut sebagai : -------------------------------------------------- Penggugat ;
223421
  • The parties acknowledge and agree that:(a) anv dispute arising under, out of or in connection with theseterms and conditions (including any questions regarding itsexistence, validity or termination or any unlawful act), shall bereferred to and finally resolved by arbitration in Singapore inaccordance with the Arbitration Rules of the Singapore InternationalArbitration Centre ("SIAC") . .Terjemahan bahasa Indonesianya adalah sebagai berikut:"18. Penyelesaian Sengketa.
    Pengadilanharus meruiuk Para pihak untuk menyelesaikan sengketanya di arbitrase.Berikut kutipannya :"The court of a Contracting State, when seized of an action in a matter inrespect of which the parties have made an agreement within the meaningof this article, shall, at the request of one of the parties, refer the parties toarbitration, unless it finds that the said agreement is null and void,inoperative or incapable of being performed."
    (f) Putusan Mahkamah Agung No. 794 KIS1p/1982 tanggal 27 Januari1983, yang pada pokoknya menyatakan:"Memperhatikan Policy No. 49100137108 tanggal 10 Agustus 1978(surat bukti P. 1) di bawah bagman tentang Conditions telah diuraikanbahwa all differences arising out of this Policy shall be referred to thedecision of an arbitrator to be appointed in writing by the parties indifference or if they cannot agree upon a single arbitrator.Menimbang, bahwa dengan demikian Pengadilan Negeri tidakberwenang untuk
    Without prejudice to any other rights to which it may be entitled,either party may give written notice to the other terminating this Agreementwith immediate effect if:13.2.1 the other patty commits a material breach of this agreement, andeither that breach is incapable of remedy or the other party shall havefailed to remedy that breach within thirty (30) days after receiving writtennotice requiring it to remedy the breach."
    84.Demikian halnya Pasal 14.2 NEDA menyebuikan: "The termination orexpiry of this Agreement shall not of itself give rise to any liability on thepart of the Company to pay any compensation to the Distributor for loss ofprofits or good will".
Register : 25-04-2018 — Putus : 16-05-2018 — Upload : 05-06-2018
Putusan PA NUNUKAN Nomor 101/Pdt.G/2018/PA.Nnk
Tanggal 16 Mei 2018 — Penggugat melawan Tergugat
308
  • ketidakdatangan Penggugat tersebutdisebabkan oleh sesuatu halangan yang sah, maka Majelis Hakim berpendapatbahwa Penggugat tidak bersungguhsungguh dengan permohonannya dankarena itu berdasarkan Pasal 148 R.Bg. cukup beralasan untuk menggugurkangugatan Penggugat tersebut;Menimbang, bahwa ketidaksungguhan Penggugat tersebut dalamberperkara sejalan pula dengan pendapat ulama fikin yang terdapat dalam kitabAhkam AlQur'an yang diambil alih menjadi pertimbangan Majelis Hakim yangberbunyi sebagai berikut :Shall