Ditemukan 371 data
Urut Berdasarkan
Putus : 21-02-2011 — Upload : 07-09-2011
Putusan MAHKAMAH AGUNG Nomor 282 B/PK/PJK/2010 Tanggal 21 Februari 2011 —
11 — 4 — Berkekuatan Hukum Tetap
11 — 4 — Berkekuatan Hukum Tetap
Thus heading 19.01 inclucies,for example :(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesand consisting of milk towhich secondary ingredients(e.g., cereal, groats, yeast)have been added ;Hal. 11 dari 19 hal.Put. No. 282/B/PK/PJK/201012(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Putus : 17-02-2011 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 74/B/PK/PJK/2010 Tanggal 17 Februari 2011 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
23 — 18 — Berkekuatan Hukum Tetap
23 — 18 — Berkekuatan Hukum Tetap
Thus heading 19.01 inclucies,for example :(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesand consisting of milk towhich secondary ingredients(e.g., cereal, groats, yeast)have been added ;Hal. 11 dari 19 hal.Put. No. 74/B/PK/PJK/201012(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Putus : 03-02-2010 — Upload : 03-12-2010
Putusan MAHKAMAH AGUNG Nomor 335 B/PK/PJK/2009 Tanggal 3 Februari 2010 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
20 — 11 — Berkekuatan Hukum Tetap
20 — 11 — Berkekuatan Hukum Tetap
Thus heading 19.01 inclucies, for example :Hal. 8 dari 20 hal. Put.
Putus : 04-02-2010 — Upload : 13-12-2010
Putusan MAHKAMAH AGUNG Nomor 13 B/PK/PJK/2010 Tanggal 4 Februari 2010 — P.T. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
36 — 16 — Berkekuatan Hukum Tetap
36 — 16 — Berkekuatan Hukum Tetap
Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infantfood or for dietetic purposes and consisting of milk towhich secondary ingredients (e.g., cereal, groats,yeast) have been added ;2) Milk preparations abtainec by replacing one or moreconstituents of milk (e.g., butyric fats) by anothersubstances ;Bahwa berdasarkan Explanatory Notes to theHarmonized System tersebut di atas, sangat jelasditentukan bahwa suatu produk dapat diklasifikasikanHS No.1901.10.29.00
Putus : 29-12-2009 — Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 292/B/PK/PJK/2009 Tanggal 29 Desember 2009 — P.T. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
23 — 11 — Berkekuatan Hukum Tetap
23 — 11 — Berkekuatan Hukum Tetap
Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infantfood or for dietetic purposes and consisting of milk towhich secondary ingredients (e.g., cereal, groats,yeast) have been added ;2) Milk preparations abtainec by replacing one or moreconstituents of milk (e.g., butyric fats) by anothersubstances ;Bahwa berdasarkan Explanatory Notes to theHarmonized System tersebut di atas, sangat jelasditentukan bahwa suatu produk dapat diklasifikasikanHS No.1901.10.29.00
Putus : 21-02-2011 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 448/B/PK/PJK/2009 Tanggal 21 Februari 2011 — PT. NESTLE INDONESIA, VS DIREKTUR JENDERAL BEA DAN CUKAI, ;
26 — 17 — Berkekuatan Hukum Tetap
26 — 17 — Berkekuatan Hukum Tetap
Thus heading 19.01 inclucies,for example(1) Preparations in powder orliquid from used as infantfood or for dietetic purposesand consisting of milk toHal. 11 dari 19 hal.Put. No. 448/B/PK/PJK/200912which secondary ingredients(e.g., cereal, groats, yeast)have been added ;(2) Milk preparations obtainedby replacing one or moreconstituents of milk (e.g.
Putus : 26-04-2010 — Upload : 14-10-2011
Putusan MAHKAMAH AGUNG Nomor 374/B/PK/PJK/2009 Tanggal 26 April 2010 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
22 — 9 — Berkekuatan Hukum Tetap
22 — 9 — Berkekuatan Hukum Tetap
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., 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.Berdasarkan Explanatory Notes to the Harmonized System tersebut di atas,sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikan HS1901.10.29.00 apabila
Putus : 11-01-2011 — Upload : 12-12-2011
Putusan MAHKAMAH AGUNG Nomor 384/B/PK/PJK/2009 Tanggal 11 Januari 2011 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI
18 — 19 — Berkekuatan Hukum Tetap
18 — 19 — Berkekuatan Hukum Tetap
Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or 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 more constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00
Putus : 06-12-2019 — Upload : 21-02-2020
Putusan MAHKAMAH AGUNG Nomor 4265/B/PK/Pjk/2019 Tanggal 6 Desember 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
54 — 60 — Berkekuatan Hukum Tetap
54 — 60 — Berkekuatan Hukum Tetap
However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the upper shal! be considered to be thatportion of the shoe which covers the sides and top of the foot.
Putus : 22-01-2013 — Upload : 27-12-2019
Putusan MAHKAMAH AGUNG Nomor 635 B/PK/PJK/2010 Tanggal 22 Januari 2013 — DIREKTUR JENDERAL PAJAK vs PT. PERFEKTA NUSA;
71 — 149 — Berkekuatan Hukum Tetap
71 — 149 — Berkekuatan Hukum Tetap
Liam Ebrill, Michael Keen, JeanPaul Bodin and Victoria Summers,"The Modern VAT", Washington, DC, International Monetary Fund,2001, Halaman 20 21, menyatakan :"Under the "invoice credit" method, each trader charges output taxat the specified rate on each sale and passes to the purchaser aninvoice showing the amount of tax thus charged.
Thus,in principle, invoice could be crosschecked to pick up anyoverstatement of credit entitlement."13.Bahwa dengan demikian, telah terbukti secara sah dan meyakinkanpertimbangan hukum Majelis Hakim Pengadilan Pajak dalam PutusanPengadilan Pajak Nomor : Put.21991/PP/M.X/99/2010 tanggal 08 Pebruari2010 telah mengabaikan asas hukum "/ex superior derogate /egi inferiordengan digunakannya Surat Direktur Jenderal Pajak Nomor : 55/PJ.32/1996tanggal 29 Maret 1996 yang jelas bertentangan dengan Pasal 13
Register : 08-12-2010 — Putus : 20-04-2011 — Upload : 12-12-2013
Putusan MAHKAMAH AGUNG Nomor 633 B/PK/PJK/2010 Tanggal 20 April 2011 — DIRJEN PAJAK VS PT. PERFEKTA NUSA;
33 — 15 — Berkekuatan Hukum Tetap
33 — 15 — Berkekuatan Hukum Tetap
money and theclassic way to evade VAT), requirement to give the name andaddress and reference of both seller and buyer, as well as theother statutory details should be strictly enforced; Liam Ebrill, Michael Keen, JeanPaul Bodin and VictoriaSummers, The Modern VAT, Washington, DC,International Monetary Fund, 2001, Halaman 20 21,menyatakan:Under the "invoice credit method, each trader chargesoutput tax at the specified rate on each sale and passes to thepurchaser an invoice showing the amount of tax thus
Thus, in principle, invoice could be crosschecked topick up any overstatement of credit entitlement; 4113.14.Bahwa dengan demikian, telah terbukti secara sah dan menyakinkanpertimbangan hukum Majelis Hakim Pengadilan Pajak dalam PutusanPengadilan Pajak Nomor Put.21980/PP/ M.X/99/2010 tanggal 08Februari 2010 telah mengabaikan asas hukum lex superior derogatelegi inferior dengan digunakannya Surat Direktur Jenderal PajakNomor 55/PJ.32/1996 tanggal 29 Maret 1996 yang jelas bertentangandengan Pasal 13
Putus : 26-04-2010 — Upload : 03-08-2012
Putusan MAHKAMAH AGUNG Nomor 1169 K/Pdt/ 2009 Tanggal 26 April 2010 — PT. ASURANSI SINAR MAS CABANG BATAM ; PT. ORCHID MAS
135 — 99 — Berkekuatan Hukum Tetap
135 — 99 — Berkekuatan Hukum Tetap
Dalam Laporan Akhir tersebut, PT.Mclarens Indonesia sebagai juru taksir yang dimaksudkan oleh Polismenyimpulkan bahwa tanggung jawab asuransi adalah :The Indemnity basis adjustment is thus :1. Buildings SGD 29,394.292. Machineries and equipment SGD 5,077.703. Installation and electronic equipment SGD 3,253.914. Furniture, curtain, carpet, etc. SGD 8,238.085. Others SGD 0.00.SGD 45,963.00 Hal. 12 dari 17 hal. Put.
Putus : 04-02-2010 — Upload : 13-12-2010
Putusan MAHKAMAH AGUNG Nomor 12 B/PK/PJK/2010 Tanggal 4 Februari 2010 — P.T. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
20 — 16 — Berkekuatan Hukum Tetap
20 — 16 — Berkekuatan Hukum Tetap
Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infantfood or for dietetic purposes and consisting of milk towhich secondary ingredients (e.g., cereal, groats,yeast) have been added ;2) Milk preparations abtainec by replacing one or moreconstituents of milk (e.g., butyric fats) by anothersubstances ;Bahwa berdasarkan Explanatory Notes to theHarmonized System tersebut di atas, sangat jelasditentukan bahwa suatu produk dapat diklasifikasikanHS No.1901.10.29.00
Register : 21-07-2020 — Putus : 28-07-2020 — Upload : 28-07-2020
Putusan PA PANYABUNGAN Nomor 132/Pdt.P/2020/PA.Pyb Tanggal 28 Juli 2020 — Pemohon melawan Termohon
17 — 6
17 — 6
eb Yom, sIisld ai thus WoW Y co jfigle b S55 SbBY Wuislas : gizy ab WSL Js rays Jour prpo cdl 51 clas Moyls ab yawal oi Gly Y wo.Mi jg>.3 03d WoYywgls yo Le Lojls GLalpls > cndi pio USl> ab i wold Yul 51 do Gije> glo Lilab INisld Ip YOu L Soi lou!Menimbang, bahwa menurut pendapat para Fagoha tersebut di atas,bahwa hukum nikah menjadi wajib jika:1. Adakeinginan yang kuat untuk menikah;2. Takut melakukan zina jika tidak menikah dan tidak mampu untuk berpuasasebagai pengganti nikah;3.
Putus : 15-02-2010 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 06/B/PK/PJK/2010 Tanggal 15 Februari 2010 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
31 — 30 — Berkekuatan Hukum Tetap
31 — 30 — Berkekuatan Hukum Tetap
Thus heading 19.01 includes, forexample :(1). Preparations in powder or liquid fromused as infant food or for dietetic purposesand consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast)have been added ;(2). Milk preparations obtained by replacingone or more constituents of milk (e.g.
Putus : 04-08-2010 — Upload : 03-08-2012
Putusan MAHKAMAH AGUNG Nomor 353 B/PK/PJK/2010 Tanggal 4 Agustus 2010 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
26 — 11 — Berkekuatan Hukum Tetap
26 — 11 — Berkekuatan Hukum Tetap
Thus heading 19,01 includes,for example :(1) Preparations in powder or liquid from used as infant food or 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 Systemtersebut di atas, sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila
Putus : 10-03-2011 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 144/B/PK/PJK/2010 Tanggal 10 Maret 2011 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
22 — 14 — Berkekuatan Hukum Tetap
22 — 14 — Berkekuatan Hukum Tetap
Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;Hal. 8 dari 19 hal. Put.
Register : 13-04-2010 — Putus : 10-01-2012 — Upload : 25-07-2013
Putusan MAHKAMAH AGUNG Nomor 171 B/PK/PJK/2010 Tanggal 10 Januari 2012 — PT. NESTLE INDONESIA vs DIRJEN BEA DAN CUKAI;
32 — 14 — Berkekuatan Hukum Tetap
32 — 14 — Berkekuatan Hukum Tetap
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.Berdasarkan Explanatory Notes to the Harmonized System tersebut di atas,sangat jelas ditentukan bahwa suatu produk dapat diklasifilkasikan HS1901.10.29.00
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
17 — 12 — Berkekuatan Hukum Tetap
17 — 12 — Berkekuatan Hukum Tetap
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.
Putus : 25-10-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 372 B/PK/PJK/2010 Tanggal 25 Oktober 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
16 — 8 — Berkekuatan Hukum Tetap
16 — 8 — Berkekuatan Hukum Tetap
Thus heading 19.01 includes, for example(1)Preparations in powder or liquid from used asinfant food or for dietetic purposes andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) haveHal. 11 dari 21 hal. Put.