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

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

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

Fiber T4021.7dx51mmA A1 250,000 Kgs US$ 0.95/kg Feb16 Payment : 30 Days after goods deliveryHal 4 Putusan No. 379/PDT/2019/PT.DKI12.bededeaeedececseceedeneeaeseaneneeaeaneatnnenenes Sb... cceeececcsececceccnececcesceceececeeceseneeaensesnesssensenessesGeneral ProvisionAny dispute arising out in relating to this order shall be settled first bymutual understanding if this not possible the matter shall be submittedto the Jakarta Court .Diterjemahkan menjadi :PERJANJIAN PENJUALANKami, P.T.

Fiber T4021.7dx51mmA A1 192,500 Kgs US$ 0.9600/kg Mar16 Payment : 30 Days after goods deliverybeeeaneaeecsasesessaseeeesaueesessaaesessaensesen St. .eececccccsssseeeccececseeseeeeeesseaseeeeeeeeeessaeeeeeeessssaenesGeneral ProvisionAny dispute arising out in relating to this order shall be settled first bymutual understanding if this not possible the matter shall be submittedto the Jakarta Court .Diterjemahkan menjadi :PERJANJIAN PENJUALANKami, P.T.

cena eae eeeeeeeeaaaaaeeeeeesaaeaaeneseesesaaaneeeseeaeed OSE. ....ccsccsseeeseeeeeeeeeeeeeeeeeeeeeceeeeseeeenenanenesPayment : 30 Days after goods deliverybee aeececeeecaeeeeseecesseessueecssnsessecsssecsneesaness Sb... cecccccceeccceceeeeeseseeceeesneesesseeeeessneeeeseaesGeneral ProvisionHal 29 Putusan No. 379/PDT/2019/PT.DKI32.beeedeadeaeceeneceeaensesensenseneaesaenesnenneaennessneens OSE. .cececcecccecceceeceecsccseceecsececneesenesnsenssetensAny dispute arising out in relating to this order shall

be settled first bymutual understanding if this not possible the matter shall be submittedto the Jakarta Court .Diterjemahkan menjadi :PERJANJIAN PENJUALANKami, P.T.

Selain itu, Tergugat kembalimerujuk pada butir (8) ketentuan Polis Performance Bond Nomor09.92.5.0006.04.09 yang memberikan hak bagi Tergugat untukmengajukan klaim dalam jangka waktu 14 (empat belas) hari sejaktanggal berakhirnya Polis Performance Bond yaitu tanggal 2 Mei 2011;Adapun isi ketentuan butir (6) dan butir (8) dari Polis Performance Bondsebagaimana Penggugat kutip di bawah ini:Isi ketentuan butir (6) dari Polis Performance Bond:This Bond shall remain valid an in full force and effect until

be finally settled by bindingarbitration in the english language in Jakarta, Indonesia and shall beconducted by three arbitrations in accordance with the Arbitration Rules ofthe United Nations Commission on International Trade Law contained inResolution 31/98 adopted bu the United Nations General assembly onDecember 15, 1976, as in force at the time such arbitration is commenced,except as the rules my modified herein;Yang terjemahan resminya adalah:Halaman 23 dari 89 hal.

Bahwa berdasarkan Pasal 28.1 Exibit A Contract NomorAPD/GK/090/08, General Terms and Conditions of Contract, Maret 2009,tentang Performance Bond (Bukti Permulaan 1T.13), Turut Tergugatdiwajibkan untuk memberikan jaminan pelaksanaan contract tersebutkepada Tergugat II, dengan menyebutkan:Contractor shall, prior to signing of the Contract, provide Company withHalaman 24 dari 89 hal. Put.

The amount of the Performance Bond shall be as setforth in Item 7 of the First Schdule.

Hal ini sebagaimanaangka 12 Jaminan Pelaksanaan/Performance Bond;Angka 12 Jaminan Pelaksanaan/Performance Bond selengkapnyamenyebutkan:Any dispute under this performance bond which cannot be settled amicablybetween Company and the Insurance shall be finally settled by bindingarbitration in the English language in Jakarta, Indonesia and shall beconducted by three arbitrations in accordance with the Arbitration Rules ofthe United Nations Commission on International Trade Law contained inResolution

pihak tidak bersedia lagi meneruskankehidupan rumah tangga dengan pasangannya, maka akan sulit untukmencapai visi dan misi membentuk rumah tangga yang sakinah, mawadah danrahmah, dan Majelis Hakim menilai perceraian lebin maslahat untuk keduabelah pihak dibandingkan meneruskan perkawinan itu sendiri;Menimbang, bahwa Majelis Hakim perlu mengambil alih pendapat Dr.Musthafa As Sibai dalam Kitab Al Marah bainal Figh wal Qanun halaman 100sebagai berikut :Anh aly Ge dad Lilac gl pally GRAN ao ay Ase jll shall

al oes Sl eke On Aaa 9 5) Ad Shall cet GF ll yo ail Lydd gh GIS alesJ) sy 5 Ais Lebel) dae apy Atleal jal Sy pb Logie aly US) cigy allArtinya : Sesungguhnya kehidupan suami isteri tidak akan tegak denganadanya perpecahan dan pertentangan, selain itu justru akan menimbulkanbahaya yang serius terhadap pendidikan anakanak dan perkembanganmereka, dan tidak ada kebaikannya mengumpulkan dua orang yang salingmembenci.

B133 tersebut, maka sesuai ketentuan Pasal 4.3 PurchaseAgreement, Tergugat berhak untuk mengalihkan atau menjual kepadapihak ketiga atas Ruko BI33 tersebut, yang menyatakan bahwa:Tf any such unpaid instalments remains unpaid for any period inexcessof Fourteen days after the due date, the Vendor shall be entitled atits option to give the Purchaser or his solicitors not less than twenty one(21) days notice to treat this Agreement as having been repudiated by thePurchaser and (unless in the meanwhile

such unpaid instalments and theinterest thereon shall have been paid) this Agreement shall at theexpiration of the notice be annulled and in such event; without prejudiceHal.20 dari 45 hal.Put No.206/Pdt.G/2014/PN BTMto any other rights available to his at law or equity, the vendor shall beentitled into:(a) Resell or otherwise dispose of the Unit as the Vendor shall see fitas if this Agreement had not been entered into;(b) To recover from the instalments (excluding payments for interest)previously

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

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

Bahwa ketentuan Pasal 34 (c) Perjanjian Charter Party FC2 danPerjanjian Charter Party FC6 berbunyi sebagai berikut:(c) This Charter Party shall be governed by and construed in accordancewith the laws of the place mutually agreed by the parties and any disputearising out of or in connection with this Charter Party shall be referred toarbitration at a mutually agreed place, subject to the proceduresapplicable there;Adapun terjemahan bebasnya adalah sebagai berikut:(c) Perjanjian Carter ini tunduk dan

Berikut bunyi kutipan pasalnya:Where an invoice is disputed, the Charterers shall notify the Ownersbefore the due date and in any event pay the undisputed portion of theinvoice but shall be entitled to withhold payment of the disputed portionprovided that such portion is reasonably disputed and the CharterersHalaman 15 dari 27 hal Put.

shall vlcod gw aro ad Mell Veit ol pel Ko ls galiglArtinya Sesungguhnya kehidupan suami isteri tidak akan tegak denganadanya perpecahan dan pertentangan...dan tidak ada kebaikannyamengumpulkan dua orang yang saling membenci. Dan kadangkadangapapun sebabsebab timbulnya perselisihan ini, baik yang membahayakanatau patut diduga membahayakan, sesungguhnya yang lebih baik adalahmengakhiri hubungan perkawinan antara dua orang suami isteri ini...

This agreement shai come into force on the 15 October 2012and shall subsist (subject to termination hereunder) for a periodof three (2) years from that date and shall be subject to reviewwhere the Supplier reservers the absolute rights and discretionto renew for further periods not exceeding 12 months on eachoccassion on the terms and conditions as may be agreedbetween the parties.Terjemahan bebasnya;Hal 8 dari 59 Halaman Putusan Nomor 4S/Pdt.Sus/Merek/2016/PN.Niaga.Jkt.Pst.14.Periode3. perjanjian

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.

Lebih lanjut, SKD Nordea Bank Finland Plc,Singapore Branch (Finlandia), SKD Skandinaviska Enskilda Banken (Swedia)dan SKD Mizuho Corporate Bank (Jepang) telah Pemohon Banding serahkanpada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"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";Halaman 11 dari 45 halaman Putusan Nomor 2119/B/PK/PJK/2017Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (Tax Treaty)antara Indonesia dan Finlandia, diatur bahwa:"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";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak

Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatContracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Bahwa dalam S756/PJ.312/2001 menyebutkan bahwa usaha aktifmengharuskan adanya aktivitas nyata yang merupakan suatu proses produktifyang menghasilkan barang atau jasa yang dapat diperjualbelikan kepada pihaklain secara

seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisinh kurs atas pinjaman dalam valuta asing (Ssepanjang selisih kurstersebut merupakan penyesuaian terhadap biaya bunga) atau amortisasipremi kontrak valuta berjangka dalam rangka lindung nilai (hedging) danayang dipinjam dalam valuta asing;Bahwa berdasarkan penjelasan tersebut di atas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall

pembayaran biaya agency fee dantrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall

Penelitian SKA4) kolomkolom pada SKA telah diisi dengan pernyataanyang sesuai yang diberitahukan dalam PIB dan dokumenpelengkap pabean (misalnya invoice dan packing list).g. berdasarkan Annex &, Operational Certification Procedures for the Rules ofOrigin under Chapter 3 of ASEAN Trade In Goods Agreement, Rule 6, tentangExamination of Application for a Certificate of Origin, disebutkan bahwa:The issuing authority shall, to the best of its competence andability, carry out proper examination, in accordance

Form D) dalam rangka ASEAN TradeIn Goods Agreement (ATIGA) sebagaimana dimaksud pada huruf a, wajibdisampaikan oleh importir pada saat pengajuan pemberitahuan impor barangsebagaimana dimaksud pada huruf b di Kantor Pabean pada pelabuhanpemasukan; dan.... bahwa berdasarkan Annex 8, Operational Certification Procedures for the Rulesof Origin under Chapter 3 of ASEAN Trade In Goods Agreement, Rule 6, tentangExamination of Application for a Certificate of Origin, disebutkan bahwa:The issuing authority shall

huruf (f) Kompilasi HukumISIAM j = 22 = 22> 2 oon nnn nn nnn nn nnn nnn nnn ne en ee nn ne ne nnn nae nen ee ane nee nee eneMenimbang, bahwa dengan demikian maka gugatan cerai yang diajukanPenggugat/Terbanding, telah sesuai pula dengan ibarat dalam kitab MadaaHalaman 3 dari 7 halaman putusan nomor 1/Pdt.G/2016/PTA.BnHurnyyatuz Zaujayni Fith Thalaaq, juz , halaman 83, yang diambil alin menjadipendapat Pengadilan Tinggi Agama, yang menyatakan sebagai berikut: Gai Cus y cle Ys cilioi Lad adi aly as jl shall

sebagaimana diatur dalam pasal 19 huruf (f)Peraturan Pemerintah Nomor 9 Tahun 1975 Jo pasal 116 huruf (f) Kompilasi Hukum Islam;Menimbang, bahwa dengan demikian maka gugatan cerai yang diajukanPenggugat/Terbanding, telah sesuai pula dengan ibarat dalam kitab MadaaHurriyyatuz Zaujayni Fith Thalaaq, juz , halaman 83, yang diambil alih menjadipendapat Pengadilan Tinggi Agama, yang menyatakan sebagai berikut: Halaman 3 dari 6 halaman putusan nomor 4/Pdt.G/2019/PTA.BnComa Crag chia Ys cil led aay aly Coes jl Shall

Musthafa AsSibai dalam kitab AlMaratu bainal Fiqhi wal Qanun halaman 100 yangdiambil alih sebagai pendapat Pengadilan Tinggi Agama sebagai berikut :Ah dle Se Ge dled Lela Elly Gal as agcy dns ll Shall Ub15a Waa Glial GS Legey Guaeeliie Gu Elia) GH AY agSgluy YSJad Ores 5 Ge Ge Aen Sl AE Dell ced Gt GAN Ge Atle Lgl!

Dimana didalam Contract of Carriage // Kontrak Pengangkutan pada Klausul 5.1, menyatakansebagai berikut:5.1 Where the Carriage is PorttoPort, then the liability (ifany) of the Carrier for loss of or damage to the Goodsoccurring between the time of loading at the Port of Loadingand the time of discharge at the Port of Discharge shall bedetermined in accordance with any national law making theHague Rules compulsorily applicable to this bill of lading(which will be US COGSA for shipments to or from

Bahwa mengingat kerugian inibersifat idiil serta relatif, mohon kiranya demi hukum dan keadilanditetapkan sebesar Rp. 2.000.000.000,00 (dua milyar rupiah),dimana ganti rugi immaterial tersebut harus dibayarkan olehTERGUGAT REKONPENSI/PENGGUGAT KONPENSI dengan seketika dansekaligus.Bahwa merujuk ketentuan B/L No.: MCC828480, dengan Klausul22.2 dan Klausul 22.3, menyatakan sebagai berikut:Klausul 22.2:The Merchant shall take delivery of the Goods wthin the timeprovided for in the Carners applicable

Suchstorage shall constitute due delivery hereunder, and thereuponall liability whatsoever of the Carrier in respect of the Goods orthat part thereof shall cease and the costs of such storage shallforthwith upon demand be paid by the Merchant to the Carrier.

Lebih lanjut, SKD Nordea BankFinland Plc, Singapore Branch (Finlandia), SKD Skandinaviska EnskildaBanken (Swedia) dan SKD Mizuho Corporate Bank (Jepang) telah PemohonBanding serahkan pada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran PajakBerganda (Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through

a permanent establishment situated therein";Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (TaxTreaty) antara Indonesia dan Finlandia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through a permanent establishment situated therein";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa

:"The profits of an enterprise of a Contracting State shall be taxable only inthat Contracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Halaman 12 dari 48 halaman.

Putusan Nomor 1874/B/PK/PJK/2017Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall be construed so as to include any financing charge or cost(howsoever described but excluding other fees, commitment commission, costsor expenses) calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which such indebtedness is outstanding";Bahwa sebagai tambahan, dalam kutipan website Bank BNI (www.bni.co.id)sehubungan dengan pengertian dan tugas

pembayaran biaya agency fee danTrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa:"interest shall