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Urut Berdasarkan
 
Putus : 13-12-2010 — Upload : 18-11-2011
Putusan MAHKAMAH AGUNG Nomor 276/B/PK/PJK/2010
Tanggal 13 Desember 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
176 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifikasikan HS 1901.10.29.00 apabila
Putus : 26-01-2012 — Upload : 11-06-2012
Putusan MAHKAMAH AGUNG Nomor 229 B/PK/PJK/2009
Tanggal 26 Januari 2012 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2210 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normaly found in theproduct.
    Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infant food or for dieticpurposes and consisting of milk to which secondary ingredients (e.g.
Register : 13-11-2012 — Putus : 12-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor Put-48182/PP/M.VII/19/2013
Tanggal 12 Nopember 2013 — Pemohon Banding dan Terbanding
11229
  • sebagai berikut:64.01 Alas kaki tahan air dengan sol luar danbagian atas dari karet atau dari plastik,bagian atasnya tidak dipasang pada soldan tidak dirakit dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atauproses semacam itu.6401.10.00.00Alas kaki dilengkapi logampelindung jari Alas kaki lainnya:6401.92.00.00Menutupi mata kaki tetapi tidakmenutupi lutut6401.99.00.00 LainlainTarif Kepabeanan Indonesia TahunWaterproof footwear with outer soles uppers of rubber or of plastics, the upof which
Register : 13-02-2019 — Putus : 10-04-2019 — Upload : 28-05-2019
Putusan MAHKAMAH AGUNG Nomor 894 B/PK/PJK/2019
Tanggal 10 April 2019 — BUT WIRIARGAR OVERSEAS LIMITED (D/H. BUT. TALISMAN WIRIARGAR OVERSEAS LIMITED) VS DIREKTUR JENDERAL PAJAK;
8667 Berkekuatan Hukum Tetap
  • Keempat, in casu BranchProfit Tax, memiliki keterkaitan hubungan hukum (innerlijkke samenhang)antara Kontrak Bagi Hasil (Production Sharing Contract) dengan P3BIndonesia Belanda sebagaimana yang dimuat dalam Article 10.8 yangmenyatakan bahwa: Notwithstanding any other provisions of thisAgreement, where a company which is a resident of one of the twoStates has a permanent establishment in the other State, the profits ofthe permanent establishment may be subjected to an additional tax inthat other
Putus : 29-12-2009 — Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 209 B/PK/PJK/2009
Tanggal 29 Desember 2009 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
217 Berkekuatan Hukum Tetap
  • ., milkenriched in vitamin or mineral salts), small quantities ofstabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride, forinstance) as well as very small quatities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also contain small quantities chemical (e.g.
    Thus heading 19.01 includes, forexample;(1) Preparations in powder or liquid from used as infant food fordietetic purposes and consisting of milk to which secondaryingredients (.g., cereal groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebutdi atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila :
Putus : 29-12-2009 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 367/B/PK/PJK/2009
Tanggal 29 Desember 2009 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
3313 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as wellas very small quantities of anti oxidants orvitamins not normaly found in the product. Certainof these products may also contain smal!Hal. 13 dari 23 hal. Put.
    Preparations in powder or liquid from usedas infant food or for dietetic purposes andconsisting of milk to which secondary ingredients(e.g., cereal, groats, yeast) have been added(2).
Putus : 30-12-2009 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 320/B/PK/PJK/2009.-
Tanggal 30 Desember 2009 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
1712 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normany found in theproduct.
    Thus heading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g.,cereal, groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituents of milk(e. g., butyric fats) by another substances.Hal. 9 dari20 hal. Put.
Register : 21-06-2010 — Putus : 02-12-2010 — Upload : 09-03-2015
Putusan MAHKAMAH AGUNG Nomor 365 B/PK/PJK/2010
Tanggal 2 Desember 2010 — PT. NESTLE INDONESIA VS DIRJEN BEA DAN CUKAI;
10920 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency ofthe e product during transport in liquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as well as very small quantities of antioxidants or vitamins not normany found in the product.
    Thusheading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituents of milk (e. g.
Register : 18-05-2010 — Putus : 06-09-2010 — Upload : 19-12-2014
Putusan MAHKAMAH AGUNG Nomor 243 B/PK/PJK/2010
Tanggal 6 September 2010 — PT. NESTLE INDONESIA VS DIRJEN BEA DAN CUKAI;
3423 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency ofthe e product during transport in liquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as well as very small quantities of antioxidants or vitamins not normany found in the product.
    Thusheading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituents of milk (e. g.
Register : 14-11-2012 — Putus : 11-02-2012 — Upload : 20-01-2015
Putusan PA JENNEPONTO Nomor 227/Pdt.G/2012/PA Jnp
Tanggal 11 Februari 2012 — Yani binti Maing LAWAN Imran alias Sinrang bin Abd. Latif
6518
  • ., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency of the productduring transport in liquid state (disodium phosphate, trisodium citrate and calcium choride, for instance) as well as very small quantities of antiaxidants orvitamins not normaly found in the product f1fs24insrsid12456779.
    Thusheading 19.01 includes, for example : f1fs24insrsid12456779par listtextpardplainf1lang 1033langfe 1033langnp1033langfenp1033insrsid4462207hichaf1dbchafOlochf1 (1)tab pard qj fi3601i2970ri720s1360slmult1widctlparjclisttabtx2970aspalphaaspnumfaautols 1 Oadjustrightrin7201in2970itapOpararsid600339 f1fs24insrsid4462207 Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting of milk to which f1fs24insrsid3029758 line line f1fs24insrsid4462207 secondary ingredients
Register : 21-11-2011 — Putus : 27-05-2013 — Upload : 27-11-2013
Putusan PENGADILAN PAJAK Nomor Put. 45136/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
12234
  • Oiltools BV (Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee)dinyatakan in consideration of rights granted herein, the Licensee hereby agrees topay to the licensor a royalty equal to percentage rate specified in Schedule 1 ofLicensees Gross Revenues from its business as shown in its audited accounts bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas , dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sell productunder the Unimat Patent, in which
Register : 10-07-2018 — Putus : 20-08-2018 — Upload : 21-11-2018
Putusan MAHKAMAH AGUNG Nomor 1794 B/PK/PJK/2018
Tanggal 20 Agustus 2018 — PT. PREMIER OIL KAKAP BV vs DIREKTUR JENDERAL PAJAK
13287 Berkekuatan Hukum Tetap
  • Keempat, in casuBranch Profit Tax, memiliki keterkaitan hubungan hukum (innerlijkesamenhang) antara Kontrak Bagi Hasil (Production Sharing Contract)dengan P3B Indonesia Belanda sebagaimana yang dimuat dalamArticle 10.8 yang menyatakan bahwa: "Notwithstanding any otherprovisions of this Agreement, where a company which is a resident ofone of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected toanadditional tax in that other State
Register : 14-09-2018 — Putus : 29-10-2018 — Upload : 19-12-2018
Putusan MAHKAMAH AGUNG Nomor 2747 B/PK/PJK/2018
Tanggal 29 Oktober 2018 — BUT FORTUNA RESOURCES (SUNDA) LIMITED VS DIREKTUR JENDERAL PAJAK;
6346 Berkekuatan Hukum Tetap
  • Putusan Nomor 2747/B/PK/Pjk/2018hukum (innerljke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Inggris sebagaimana yangdimuat dalam Article 10.7 yang menyatakan bahwa : Notwithstanding anyother provisions of this Agreement, where a company which is a residentof one of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected to anadditional tax in that other State in accordance with its law,
Putus : 04-04-2019 — Upload : 29-05-2019
Putusan MAHKAMAH AGUNG Nomor 855 B/PK/PJK/2019
Tanggal 4 April 2019 — BUT WIRIARGAR OVERSEAS LIMITED (D/H. BUT. TALISMAN WIRIARGAR OVERSEAS LIMITED) VS DIREKTUR JENDERAL PAJAK;
8757 Berkekuatan Hukum Tetap
  • Putusan Nomor 855/B/PK/Pjk/2019Branch Profit Tax, memiliki keterkaitan hubungan hukum (innerlijkesamenhang) antara Kontrak Bagi Hasil (Production Sharing Contract)dengan P3B Indonesia Belanda sebagaimana yang dimuat dalamArticle 10.8 yang menyatakan bahwa : Notwithstanding any otherprovisions of this Agreement, where a company which Is a resident ofone of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected to anadditional tax
Putus : 18-03-2014 — Upload : 01-10-2015
Putusan MAHKAMAH AGUNG Nomor 1021/B/PK/PJK/2013
Tanggal 18 Maret 2014 — PT EXINDOKARSA AGUNG vs. DIREKTUR JENDERAL BEA DAN CUKAI
337 Berkekuatan Hukum Tetap
  • dibawah ini kami sampaikan kutipan dari dokumentermaksud :Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, thefirst 17 weeks after pollination: green, hard, bitter, 80% moisture, 50%sugars (glucose and fructose) by dry weight; 2) Khalal stage, the next 6weeks: become full grown, still hard; color changes to yellow, orange or red,sugars increase, become largely sucrose; 3 ) Rutab stage, the next 4weeks: halfripe; soften, turn light brow; some sucrose reverts to reducingsugar which
Register : 26-01-2015 — Putus : 02-03-2015 — Upload : 06-04-2015
Putusan PN JAKARTA PUSAT Nomor 6/Pdt.Sus/PKPU/2014/PN.Niaga.Jkt.Pst
Tanggal 2 Maret 2015 — PT. EFFENDI TEXTINDO >< 1. RAIFFEISEN BANK INTERNATIONAL AG (RBI) Kantor Cabang Singapura ; 2. TIM KURATOR TERMOHON-II PT. EFFENDI TEXTINDO
416181
  • ., Re: Offical Notice of Moving out The Inventories (Yarn)which have been fiduciary tranferred as fiduciary securityrights/pemberitahuan resmi pemindahan barang persediaan (Yarn)yang telah dialihkan sebagai Jaminan Fidusia;Menimbang, bahwa untuk menguatkan dalilnya TermohonI di Persidangan mengajukan bukti TI1 .a s/dTII11 berupa fotocopi surat fotocopi surat yang telah di Nazegel sebagai berikut;Bukti TI1 a: Fotocopi dari fotocopi surat Private & Confidental, Our.
    PT.Djoni Textindo (PTDT), Jalan Industri Raya Blok AENo.20, Cikupa Tangerang 15710., Attention / U.p : The Board of Directors / Direksi., Re :Offical Notice of Moving out The Inventories (Yarn) which have been fiduciary tranferred asfiduciary security rights/pemberitahuan resmi pemindahan barang persediaan (Yarn) yang telahdialihkan sebagai Jaminan Fidusia;Bukti TI11 : Fotocopi dari fotocopi In The High Court Of The Republic OfSingapore, Case No : S.726/2013, Doc No : JUD.591/2013,Filed : 01 Nopember
Putus : 10-06-2015 — Upload : 11-03-2016
Putusan MAHKAMAH AGUNG Nomor 201/B/PK/PJK/2015
Tanggal 10 Juni 2015 — DIREKTUR JENDERAL BEA DAN CUKAI vs PT. BUMIDIPTA NIRWANA
337 Berkekuatan Hukum Tetap
  • themaximum specified load, the driver and a tank full of fuel;e Bahwa Terbanding tidak melakukan pemeriksaan fisik sehingga tidakmemiliki data GVW akurat;e Bahwa di dalam persidangan tanggal 18 April 2013 Terbandingmenyerahkan fotokopi surat dari Produsen truk merk Mitsubishi diJepang yaitu dari Mitsubishi Fuso Truck & Bus Corporation nomor: ISASAN2091202 tanggal 21 September 2012 dengan catatan pleasenote that we indicated the GVW for each vehicle this time based ondomestic Japan Type Approval which
Putus : 29-12-2009 — Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 272 B/PK/PJK/2009
Tanggal 29 Desember 2009 — PT. NESTLE INDONESIA, v; DIREKTUR JENDERAL BEA DAN CUKAI,
2618 Berkekuatan Hukum Tetap
  • ., milkenriched in vitamin or mineral salts), small quantities ofstabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride, forinstance) as well as very small quantities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also contain small quantities chemical (e.g.
    Thus heading 19.01 includes, forexample;(1) Preparations in powder or liquid from used as infant food fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebutdi atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila
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
19899 Berkekuatan Hukum Tetap
  • Bahwa 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
    dan atau Royalti tersebut diwajibkan melakukanpemotongan PPh Pasal 26 sesuai UndangUndang Pajak Penghasilan Indonesiadengan tarif 20% (dua puluh perseratus) dari jumlah bruto yang dibayarkan.8 Bahwa beberapa pengertian tentang Beneficial Owner dapat juga kamisampaikan sebagai berikut:1 OECD Commentarya Commentary on Article 11 Paragraph 9the State of source is not obliged to give up taxing rights over interestincome merely because that income was immediatelyreceived by a residentof a State with which
    Yahya Harahap SH, Hukum Acara Perdata, Gugatan, Persidangan,Penyitaan, Pembuktian dan Putusan Pengadilan, Penerbit Sinar Grafika, hal.830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandung pertimbanganyang mendasar yaitu ratio decidendi atau basic reason, berupa prinsip hukumyang diadikan dasar putusan yang diambil (the principle of law which thedecision is based), dan putusan yang dijatuhkan merupakan kasus yangberhubungan dengan perkembangan hukum (law development), sehingga padahakekatnya
Register : 02-06-2014 — Putus : 20-08-2014 — Upload : 22-04-2015
Putusan MAHKAMAH AGUNG Nomor 353 B/PK/PJK/2014
Tanggal 20 Agustus 2014 — PT. EXINDOKARSA AGUNG VS DIREKTUR JENDERAL BEA DAN CUKAI;
225 Berkekuatan Hukum Tetap
  • dibawah ini kami sampaikan kutipan dari dokumentermaksud :Dates go through 4 stages of development: 1) Chimri, or Kimri,stage, the first 17 weeks after pollination: green, hard, bitter, 80% moisture,50% sugars (glucose and fructose) by dry weight; 2) Khalal stage, the next 6weeks: become full grown, still hard; color changes to yellow, orange or red,sugars increase, become largely sucrose; 3 ) Rutab stage, the next 4weeks: halfripe; soften, turn light brown; some sucrose reverts to reducingsugar which