Kegiatan bisnis LNG Kilang LNGArun dan Badak merupakan bagian dari kegiatan usaha huluminyak dan gas bumi sesuai dalam SECTION VI POINT6.2.2 PSC AGREEMENT:Should Pertamina and Contractors consider that theprocessing and utilization of Natural Gas is economical andchoose to participate in the processing and utilization thereof, in addition to that used in secondary recovery operations,then the construction and installation of facilities for suchprocessing and utilizatition shall be carried out pursuant

eci Sate nt re iaL ErSek gal sungee: t= cesarateCarn calle and debit Aabes by Slane UPSESEQE and paid syFrooucera th agg@erdance with bkhe AeccuntilagSuct ado r ISuch Charges end maywenes shall St cgbbject!) tu adjusemansa 74Previded in the Arterunting Progeduse.: Blwekt om Q5atoe enaltDerat 1iEreanemie 2 opy GE ech cash cail sedicepat note to theTeaekes and Peyluw Agenci=) AS the sane time Such cash cattSe GdeSit oole im traensmicces te Breducarca. Gambar IV.

Putusan Nomor 1431/B/PK/PJK/2017Peoeveds se Artice 2 Exhibit ABADAK LNG (BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988): Cash CallsFrom tims te tine, a3 Recessaty, Plant Operator shall cashCall from Producers; and Producers shall pay of cause to bepald fo Blant OSperster ia Gi dollars their respectiveshares, separately determined as provided in Section 8.01 ofEhe Agreement, of Projected het cash fquirementa For eqchof:fa) Plane Operating Costa; and(5) the esets of Currently Funded Capital

Projactsfor a calendar senth OF BOTt thereof, as gat forkh iFash calls.The cash ealig for Plant Operating casts and CurrenclyFunded Capital Projects shall be show Separately aod ahalue fn @Gordaace with Producers" Jztast eatinates of eachSales Contrace's rerecentage as determined under Arktlele 13of the Agreement, Te curing @ year there ghall ba arevision in the esti ;imate of a Sales Conkract's Percentage,Or if the Final determination of such Sales Coftface'sParcentage pursuant to Section 11.02

TS the ertane Fragkicable, Plant Uperater shall place the

Weighing andsampling shall be done contemporaneously.10.3 Sample Splits.

When thedifference between the assay results of the parties for copper, goldand silver is within the splitting limits designated below, the exactmean of the assays shall be the settlement assay. In case thevariation between the parties assays exceeds the splitting limitsdesignated below, an umpire shall be selected in rotation from thelist designated below whose assay shall be final, provided it is nothigher or lower than the original assays.

From the composite sample held by Seller andBuyer, each party, at its own expense, shall assay each of thedesignated impurities. The assay results shall be exchanged within10 Business Days after Buyer's notice to Seller. When the differencebetween the assay results of the parties is within the splitting limitsdesignated below, the exact mean of the assays shall be thesettlement assay.

In case the variation between the parties assaysexceeds the splitting limits designated below, an umpire shall beselected in rotation from the list designated in paragraph 11.2 whoseassay shall be final, provided it is not higher or lower than theoriginal assays.

8.5, the parties shall agree to theapplicable splitting limits for such additional impurities.11.4 Cost of Umpires Assay.

,dengan alamat 20 Bendemeer Road Hex. 0201 Cyberhub, Singapore;bahwa dalam Form E dan Bill of lading, barang dikapalkan dari Xingang, China;bahwa dengan demikian terdapat bukti terjadinya Third Party/Country Invoicing;bahwa importasi dengan kategori Third Party/Country Invoicing diperbolehkan, diaturdalam Rule 23 Revised Operational Certification Procedures (OCP) For The RulesOf Origin Of The AseanChina Free Trade Area, sebagai berikut : The CustomsAuthority of the importing Party shall accept a

The third party invoicenumber should be indicated in Box 10 of the Certificate of Origin (Form E), theexporter and consignee must be located in the Parties and the copy of the third partyinvoice shall be attached to the Certificate of Origin (Form E) when presenting to theCustoms Authority of the importing Party yang telah disahkan dengan PeraturanPresiden Republik Indonesia Nomor 37 Tahun 2011 Tentang Pengesahan SecondProtocol To Amend The Agreement On Trade In Goods Of The FrameworkAgreement On

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

Hal ini juga sejalan dengan Pasal 25 ayat (3) ICC Rulesyang berbunyi:"The award shall be deemed to be made at the place of the arbitration andon the date stated herein."Terjemahan:"Putusan arbitrase dianggap dibuat di tempat arbitrase dilangsungkan danpada tanggal yang dinyatakan dalam putusan arbitrase tersebut."

No. 904 K/Pdt.Sus/2009"Except as provided in this Section, arbitration shall beconducted in Jakarta, in accordance wth the rules ofArbitration of the International Chamber of Commerce."

Pengertian subordinat adalah adabeberapa kewenangankewenangan Pertamina yangmempunyai otoritas penuh di dalam menetapkankontrak kerjasama."2.4.2.9 Bahwa Pasal XVIL2.2 EOR Contract mengatur sebagaiberikut:"No term or provision of this contract, including theagreement of the parties to submit to arbitrationhereunder, shall prevent or limit the government of theRepublic of Indonesia from exercising its inalienablerights."

Bahwa Pasal 25 ayat (8) peraturan arbitraseInternational Chamber of Commerce berbunyisebagai berikut:"The award shall be deemed to be made at the placeof the arbitration and on the date stated herein."Terjemahan:"Putusan arbitrase wajib dianggap dibuat di tempatarbitrase dilaksanakan dan pada tanggal yangdinyatakan dalam putusan arbitrase tersebut."Ketentuan Pasal 25 ayat (3) peraturan arbitraseInternational Chamber of Commerce ini menegaskanHal. 57 dari 93 hal. Put.

Ketentuan tersebut berbunyi:"This Convention shall apply to the recognition andenforcement of arbitral awards made in the territory of aState other than the State where the recognition andenforcement of such awards are sought, and arising outof differences between persons, whether physical orlegal. It shall also apply to arbitral awards not consideredas domestic awards in the State where their recognitionand enforcement are sought."

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 not exceed10 per cent of the gross amountof the interest.3.

Notwthstanding the provisions of paragraph 2, interest arising in one of thetwo States shall be taxable only in the other State to the extent that suchinterest is derived by:(i) the Government of the other State, including political subdivisions andlocal 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 authorities thereof;or(iv) any resident of the other

Notwthstanding 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 onaloan made for a period of more than 2 years or is paid in connection wththe sale on credit of any industnal, commercial or scientific 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 (Ssemula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp.19.395.600.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi dengan pihakotoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V. adalah bukanBeneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes) *;Dalam buku berjudul "Beneficial Ownership of Royalties in Bilateral TaxTreaties" yang ditulis oleh

In cases when a Certificate of Origin (Form D) is rejected bythe customs authority of the importing Member State, thesubject Certificate of Origin (Form D) shall be markedaccordingly in Box 4 and the original Certificate of Origin (FormD) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days. The issuing authority shallbe duly notified of the grounds for the denial of tariff preference;3.

statement based on the current cost and prices, within a sixmonth timeframe, specified at the date of exportation subject to thefollowing conditions:(a) The request for retroactive check shall be accompanied withthe Certificate of Origin (Form D) concerned and shall specifythe reasons and any additional information suggesting that theparticulars given on the said Certificate of Origin (Form D) maybe inaccurate, unless the retroactive check is requested on arandom basis;(b) The issuing authority receiving

of the retroactive check, paragraph(c) shall be applied Retroactive checks sebagaimanadisebutkan di atas dilakukan tidak terbatas pada keraguanreceiving authority atas origin criteria yang tercantum dalamForm D.

company, provided that the goods meet therequirements of Chapter 3 of this Agreement;2) The exporter shall indicate "third country invoicing" and suchinformation as name and country of the company issuing theinvoice in the Certificate of Origin (Form D);b.

Bahwa berdasarkan Overleaf Note Number 10 Annex 7,Operational Certification Procedure For The Rules Of Originmenyatakan sebagai berikut: Third Country Invoicing: In cases where invoices are issued bya third country, "the Third Country Invoicing" box should beticked () and such information as name and country of thecompany issuing the invoice shall be indicated in box 7;3.

tarif bea masurangka ASEANAustraliaNew Zealand Free Trade Area (AANZFTA) dan dikenakan pembea masuk berlaku umum (MFN) sebesar 5%;bahwa Surat Uraian Banding Nomor SR493/BC.8/2013 tanggal 26 Juli 2013, antara lain menyatakbahwa Pemohon baru melampirkan Form AANZFTA nomor P23977 tanggal 03 Agustus 2012 pmengajukan permohonan pengembalian bea masuk melalui surat nomor 24/CJIAT/IX/12 taiSeptember 2012.berdasarkan Rule 13 OCP AANZFTA, The following time limits for the presentation of the CertOrigin shall

be observed; The Certificate of Origin shall be valid for a period of 12 month fromof issue and must be summitted to the Customs Authority of the importing party within that perioaPenolakan permohonan pengembalian bea masuk terhadap barang asal Australia dengaiAANZFTA yang diberitahukan dalam PIB 000514 tanggal 05 Juni 2012 sudah sesuai dengan pperundangundangan yang berlaku.bahwa surat Nomor SR587/BC.8/2013 tanggal 21 Oktober 2013, antara lain menyatakan : bahwa yang menjadi dasar hukum atas ketentuan

adalah berlak(MFN = Mostfavourednation), sementara Tarif yang ditetapkan dalam Peraturan Menteri KNomor 166/PMK. 011/2011 tentang Penetapan Tarif Bea Masuk Atas Barang Impor DalamAseanAustraliaNew Zealand Free Trade Area (AANZFTA) adalah Tarif Prefensi yangdengan bersyarat.bahwa syaratsyarat pemberlakuan tarif dalam skema AseanAustraliaNew Zealand Free Tr(AANZFTA), ditetapkan sebagai berikut :a)b)1)Cc)Rule 12 OCP AANZFTA yang menyatakan : For the purpose of claiming preferenitreatment, the importer shall

Penjual setuju untuk menjual, mengalihkan, menyampaikandan menetapkan dan pembeli setuju untuk membeli seluruh hak,kepemilikan dan interest Penjual pada, dan berdasarkanperjanjianperjanjian Sumatra B dengan syarat dan ketentuanyang dicantumkan dalam perjanjian ini...Perjanjian Pengalihan 1968 dalam Pasal V.B.1 menyatakan secarajelas ketentuan para penjual untuk mempertahankan interest, sebagaiberikut:Buyer shall pay to seller within sixty days following the end ofeach calendar quarter from the proceeds

Ketentuan KBH Blok B yangdisepakati oleh Pemerintah Indonesia dan Pemohon Peninjauan Kembalimenetapkan pembagian antara pemerintah dan Pemohon PeninjauanKembali sebagai berikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitledto take and received 65.9091% and CONTRACTOR shall be entitledto take and receive 34.0909%;Article 6. 2.3 (a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's

Section 5.2(s)dari KBH Blok B menyatakan sebagai berikut:Contractor shall:(s) pay to the Government of The Republic of Indonesia the IncomeTax including final tax on profits after tax deduction imposed on itpursuant to the Indonesian Income Tax Law and its implementingRegulations.

CONTRACTOR shall comply with the requirements ofthe law in particular with respect to filing of returns, assessment of taxand keeping and showing ofbooks and records;Yang terjemahan Bahasa Indonesianya adalah sebagai berikut:KONTRAKTOR harus: ...

Persentase pembagiansebagaimana disetujui dan dinyatakan dalam KBH Blok B adalah sebagaiberikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall beentitled to take and received 65.9091% and CONTRACTOR shallbe entitled to take and receive 34.0909.8462%;Article 6.2.3(a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's export sales contracts of LNG and LPG, 20.4545%for PERTAMINA

Putusan Nomor 303/B/PK/PJK/2017The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calendar Year, of documentary proofin accordance with the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respect to any of suchliabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of production

Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi Hasil Blok RokanAntara Perusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan Pemohon Banding, dinyatakan sebagai berikut:"PERTAMINA shall:(a)(b) Except with respect to CONTRACTOR's obligation to pay the IncomeTax Including final tax on profits after tax deduction as set forth atsubsection 1.2(r) of this Section IV. assume and discharge otherIndonesian taxes of CONTRACTOR including value added tax,transfer tax, import and export duties

,;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesian fiscal laws thatliability for the above mentioned taxes has been satisfied, except thatwith repect to any of such liabilities which CONTRACTORS may beobliged to pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60

Overhead AllocationGeneral and Administrative cost, other them direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly. The method selected must be approved byPERTAMINA, and such approval can he reviewed periodically byPERTAMINA and the CONTRACTOR."

The laws Of the Republis of Indonesia shall applyto this Contract, dan?Section IV Rights and Obligations ofthe Parties:CONTRACTOR shall(o) furnish all technical aid, including foreignpersonnel, required for the performance oftheHalaman 35 dari 43 halaman.

FTA butir 2e: "Dari sisi waktu penerbitan,dalam OCP sebelumnya Form E hanya bisa diterbitkan pada saat eksporatau segera setelahnya (at the time of exportation or soon thereafter),sementara dalam OCP yang baru diatur bahwa form E dapat diterbitkansebelum atau sampai dengan pengapalan (prior to or at the time ofshipment) atau tidak melebihi 3 (tiga hari) setelah pengapalan (no laterthan three days from the date of shipment)e Dalam Revised OCP Rule 11: "In principle, a Certificate of Origin (FormE) shall

In Exceptionalcases where the Certificate of Origin (Form E) has not been issued by thetime of Shipment or no later than three (3) days from the date ofShipment, at the request of the exporter, the Certificate of Origin (FormE) shall he issued retroactively in accordance with the domestic laws,regulations and administrative rules of the exporting Party within twelve(12) month from the date of shipment, in which case it is necessary toindicate "ISSUED RETROACTIVELY" in Box 13.

Putusan Nomor 805/B/PK/PJK/2016construction and installation of facilities for suchprocessing and utilizatition shall be carried outpursuant to an approved Work Program.c.

to adjustment asProvided in the Accounting Frocedure.: Plant Operater shallETanamit a copy of each eash S611 andidebilt note to theTrustee and Paying Agest(s) at the sane time such cash callor debit note is transmitted to Producera.eration te Plant Operater foe performance of itsShs uncer Article 3, each of ke reducers shall,fo the following previsiens of this Sectisn 4.91,E Operater, dn respect of each calendar year durings Bereentage of ali Plant Operating Costs.

From time to time, 9as Recessary, Plaat Operator shall cashcall. from Producers; and Prducts shall pay or cause. te bepeigo oto Plant Operacce in OS dobdas=s tnheic respectiveSeparately determined as providedSash requirements for eachshares, im Section 8.01 ofthe Agreenent, of projected netoesC=) Plant Operating Coses; and(5) the costs of Currentiy Funded Capital ProjectsCheresf, as set forth im such for a calendar senth orcash calis.The cash calle For Slant OGperscing cast= and Curcrenclhybe shown

Ene cash eall nextfhe issuance oe the debit nok@ feferred to inBy the amount of suchStccesdingSection J below shall be reducedencess.To the exten practicable, Plane Oferatecr shail places thefunds received pursuant to emsh calls in interest=earningScceunts; all interes: earned Ebe@ereon shall be credited eoPlant Cperating Costs and Retice at SUch amounts ghall tedelivered to the Producers. Gambar VI.

shall agree with the Liquefaction Company on appropriate procedures for the payment of funds 10poayalice to the Taquefoction Company pours te Aeclinn G1, nodBiol advise the Trustee of such presedures which shill inelude o requince that dhe Liquefaction Cunpuny tarnish the Tirsiee wilh anacknowledenwont thuk each poyeenh by the Treaster Iberemuler Fullysatisfies theo linkililies of Uerlanina or the Coulractors, as the casemay be, will respect fo tiqinvoies to whieh ther payment relates Gambar VII

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of ser8vice shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

In theevent that, subsequently, any portion of CONTRACTOR's participating interestin this CONTRACT becomes subject to a Tax Treaty, all of the percentagesappearing in Section VI of this CONTRACT as applicable to the portions ofCONTRACTOR and BPMIGAS so affected by a Tax Treaty shall be revised inorder to maintain the same net income aftertax for all CONTRACTOR'sparticipating interest in this CONTRACT."

(bo) Seksi V angka 1.2 (r) Kontrak Bagi Hasil Pemohon PeninjauanKembali yang ditandatangani pada tanggal 26 Desember 1991 yangberlaku efektif pada tanggal 6 September 1998 (Bukti PK8)menyatakan bahwa:Halaman 42 dari 68 halaman Putusan Nomor 1832/B/PK/PJK/2017The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income tax including the final tax on profitsafter tax deduction imposed on it pursuant to the Indonesian Incometax Law and its implementing regulations.

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income tax including the final tax on profits aftertax deduction imposed on it pursuant to the Indonesian Income tax Lawand its implementing regulations.

This Contract shall come into effect on the Effective Date.Terjemahannya dalam Bahasa Indonesia adalah:4.1. Kontrak ini akan berlaku pada Tanggal Efektif.(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Section 1.2. angka 2.8 PSC:2.8. Effective Date means September 6, 1998, provided that this Contractshall have been approved by the Government of the Republic ofIndonesia in accordance with the provisions of the applicable law.Terjemahannya dalam Bahasa Indonesia adalah:2.8.

Periodically, PERTAMINA and CONTRACTOR shall meet to discussthe conduct of the Petroleum Operations envisaged under thisContract and will make every effort to settle amicably any problemarising therefrom.1.2. Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....

Putusan Nomor 1434/B/PK/PJK/2017(Virginia Indonesia Company, Total E&P Indonesia,dan Chevron Indonesia Company).Invoice tersebut diterbitkan atas dasar Article 8 danArticle 2 Exhibit A BADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988).Article 8 BADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988): 8.0L As consideration re Plant Oferater foc perfermance of itseSligations under Acticle 4, each of the Preducers shall,subject te the foliawing provisiens of Shis

Plans Operater and Paid SyProducers an accordance with fhe Acceunting Procedure.Such charges and Payments, shall be subject! to adjustment asPrevided in the Aocounting Precedure. Blant Obperatar shallEranamit a copy of each cash S411 andidebilt note ta theTrustee and Paying AGent (Ss) at the sane time such cash caiL er debit note is transmitted ta Preducers. Gambar IV.

Article 8 BADAK LNG (BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988):Artice 2 Exhibit ABADAK LNG (BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988): asCash Calls From time to time, as Necessary, Plant Operater shall cash all from Producers; and Preducrs Shall pay or cause. to be Halaman 31 dari 53 halaman.

Ene Cash call nexeSucceeding the issuance oe the dgebic AGk@ eferred te inSection below shall be reduced By the ameunt of suchcess.EB. To the extent BPracticazble, Plant Operater shail Place thefunds received pursuan: to cash calle in interesgtearningaccounts; ell interest earned thereon Shall be credited toPlant Cperating Cests and Retice of SUCH amounts @hall tedelivered to the Pereducers. Gambar VI.

BadakNGL Co. atas cash advance jasa pengolahan LNG.Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT(1974): ARTICLE 6Deseussesc=ne ce Worse Koxesreecr=o eocessrro CeanomsS12 Pertermines and the Contractors shall submit to the Trustee 62 FPertamina and the Contesstors shall agree with the Tiqmuefaction (Company on appropriate procedures for the payment of Fumd= Gambar VII. TRUSTEE AND PAYING AGENT AGREEMENT(1974):c.

Terbantah tidak menuntut bunga atas klaim yang diajukan padaSIAC, namun Arbitrator SIAC atas inisiatif sendiri justru menambahbunga atas klaim tersebut terlebih lagi diskresi kewenangan tersebutdidasarkan pada ketentuan hukum lain, bukan hukum yang berlaku diIndonesia sebagaimana disepakati Pembantah dan Terbantah dalamPerjanjian Pengakhiran dimana Pasal 6.1 menyatakan bahwa:This Agreement shall be governed by and construed in accordance withthe laws of the Republic of Indonesia...atau secara bebas

The procedures of the arbitration shall bein accordance with the rules of the SIAC. The place of arbitration shall beSingapore and the language of arbitration would be English.

Any awardpassed by the arbitration panel shall be final and binding on the parties;Terjemahan resmi:Suatu sengketa yang tidak dapat diselesaikan secara musyawarahmufakat sesuai ketentuan Pasal 6.2 (a) harus dirujuk kepada dan secarafinal dan menentukan diselesaikan melalui Pusat Arbitrase IntemasionalSingapura ("SIAC") oleh majelis arbitrase yang terdiri dari tiga (3)arbitrator.

Termination:The Parties hereby agree that as at the Closing Date, the TransactionAgreement shall be terminated and cease to have any force or effect, andthe rights and obligations of the respective Parties shall be extinguished";Terjemahan resmi:"2. PengakhiranPara Pihak dengan ini sepakat bahwa terhitung sejak TanggalPenutupan, PerjanjianPerjanjian Transaksi harus dihentikan dan tidakHalaman 20 dari 43 hal. Put.

Jelas hal ini bertentangandengan ketentuan dan asas hukum yang berlaku di Republik Indonesiasebagaimana disepakati sebagai pitman hukum oleh Pemohon Kasasi(dahulu Pembanding/Pembantah) dan Termohon Kasasi (dahuluTerbanding/Terbantah) dalam Perjanjian Pengakhiran dimana Pasal 6.1menyatakan bahwa:This Agreement shall be governed by and construed in accordance with thelaws of the Republic of Indonesia....

Rekan telah menjelaskan dalam surat Nomor:Ref.005/VIII/BAR/2010 tanggal 24 Agustus 2010;Menurut Majelis : bahwa menurut Terbanding, berdasarkan penelitian atas koreksi sewa bandwidtha.sebesar Rp.1.817.424.025,00 dapat dijelaskan sebagai berikut:Dalam Pasal 7 ayat (7) Perjanjian Pajak Berganda (P3B) antara Indonesia dengan Inggris tanggal 5April 1993 diatur bahwa "Where profit include items which are dealt with separately in other Articles ofthis Agreement, then the provisions of those Articles shall

olehpasalpasal lain dari persetujuan ini, maka ketentuanketentuan dalam pasalpasal itu tidak akanterpengaruh oleh ketentuanketentuan dalam pasal ini;b.Pasal 12 ayat (2) huruf b Perjanjian Pajak Berganda (P3B) antara Indonesia dengan Inggris tanggal 5April 1993 diatur bahwa "However, such royalties may also be taxed in the Contracting State in whichthey arise and according to the law of that State; but where the beneficial owner of such royalties is aresident of the other Contracting State the tax so charged shall

Adapun persewaan Bandwidth yang Pemohon Banding lakukan adalah lebih tepat termasuk kedalam pengertian Jasa Laba/Usaha sebagaimana diatur di dalam Pasal 7 Ayat (1) PersetujuanPenghindaran Pajak Berganda Indonesia dengan Inggris yang menyebutkan the profit of anenterprise of a contracring state shall be taxable only that state unless the enterprise carries onbusiness in the other contracting state through a permanent establishment situated therein.

poin 2 huruf b dalam P3B antara Indonesia dan Inggris;bahwa berdasarkan Surat Keterangan Domisili Nomor : 680/5S/LBM/20776 11743/CVJ tanggal 04 April 2007yang diterbitkan oleh HM Revenue & Customs City of London Area Service, diketahui bahwa Intelsat GlobalSales & Marketing Limited berdomisili di Inggris (London), dan Intelsat tidak mempunyai BUT di Indonesia;bahwa pada Article 7 P3B Indonesia dan Inggris menyatakan hal sebagai berikut:11"(1) The profits of an enterprise of a Contracting State shall

For the purposes of claiming preferential tariff treatment, theimporter shall submit to the customs authority of the importingMember State at the time of import, a declaration, a Certificateof Origin (Form D) including supporting documents (i.e.invoices and, when required, the through Bill of Lading issuedin the territory of the exporting Member State) and otherdocuments as required in accordance with the laws andregulations of the importing Member State;2.

In cases when a Certificate of Origin (Form D) is rejected bythe customs authority of the importing Member State, thesubject Certificate of Origin (Form D) shall be markedaccordingly in Box 4 and the original Certificate of Origin (FormD) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days. The issuing authority shallbe duly notified of the grounds for the denial of tariff preference.3.

Berdasarkan Rule 18 OCP ATIGA sebagaiberikut:Halaman 7 dari 68 halaman Putusan Nomor 276/B/PK/PJK/2017The importing Member State may request the issuing authority ofthe exporting Member State to conduct a retroactive check atrandom and/or when it has reasonable doubt as to the authenticityof the document or as to the accuracy of the information regardingthe true origin of the goods in question or of certain parts thereof.Upon such request, the issuing authority of the exporting MemberState shall

conduct a retroactive check on a producer/exporter'scost statement based on the current cost and prices, within a sixmonth timeframe, specified at the date of exportation subject to thefollowing conditions:(a) The request for retroactive check shall be accompanied withthe Certificate of Origin (Form D) concerned and shall specifythe reasons and any additional information suggesting that theparticulars given on the said Certificate of Origin (Form D) maybe inaccurate, unless the retroactive check

of the exporting Member State theresult of determination whether or not the good is originatingshall be completed within one hundred and eighty (180) days.While awaiting the results of the retroactive check, paragraph(c) shall be applied Retroactive checks sebagaimanadisebutkan di atas dilakukan tidak terbatas pada keraguanreceiving authority atas origin criteria yang tercantum dalamHalaman 8 dari 68 halaman Putusan Nomor 276/B/PK/PJK/20176)Form D.