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Register : 29-12-2020 — Putus : 03-03-2021 — Upload : 04-03-2021
Putusan PT JAKARTA Nomor 714/PDT/2020/PT DKI
Tanggal 3 Maret 2021 — Pembanding/Penggugat : IMC LOGISTICS COMPANY LIMITED Diwakili Oleh : Leonardo R Sidabutar SH
Terbanding/Tergugat : PAULA MULJONO
413329
  • pada PromissoryNote adalah dalil yang keliru dan Penggugat dengan sengajamenyembunyikan fakta hukum, tidak mendasarkan pada perjanjianpokok yaitu Perjanjian Pinjaman, karena Promissory Note merupakanLampiran A dalam Perjanjian Pinjaman tanggal 8 September 2009 yangharus ditandatangani oleh Tergugat sebelum pinjaman diberikan, hal inisebagaimana dimaksud dalam Pasal 3.2 Perjanjian Pinjaman yangmenyatakan bahwa:Halaman 13 Putusan Nomor 714/PDT/2020/PT DKIPrior to the Loan being made the Borrower shall
    Governing LawThis Agreement shall begoverned by the law of Singapore.Halaman 14 Putusan Nomor 714/PDT/2020/PT DKITerjemahan dalam bahasa Indonesia berbunyi, sbb:14. Hukum yang MengaturPerjanjian ini harus diaturoleh hukum Singapura.Kemudian adapun Pasal 15 dikutip, sebagai berikut:15. Jurisdiction15.1.
    As aresult, the Lender shall not be prevented from taking proceedingsagainst the Borrower in the courts of any jurisdiction. Thecommencement of any proceedings against the Borrower in oneor more jurisdictions shall not preclude the commencement ofany proceedings in any other jurisdiction, whether concurrently ornot.Terjemahan dalam bahasa Indonesia, berbunyi, sbb:15. Yurisdiksi15.1.
Register : 12-09-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54090/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
16442
  • And The Peoples RepublicOf China, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalam RevisedOperational Certification Procedures (OCP) For The Rules Of Origin Of The AseanChina Free TradeArea;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (OCP) For The Rules OfOrigin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall
    Certificate of Origin (Form E), and signed bythe authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted;d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;) Multiple items declared on the same Certificate of Origin (Form E) shall
Putus : 22-11-2016 — Upload : 13-02-2017
Putusan MAHKAMAH AGUNG Nomor 805/B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs. DIREKTUR JENDERAL PAJAK
3319 Berkekuatan Hukum Tetap
  • 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
Register : 20-05-2013 — Putus : 13-03-2014 — Upload : 10-11-2014
Putusan PENGADILAN PAJAK Nomor Put-51199/PP/M.VIIA/19/2014
Tanggal 13 Maret 2014 — Pemohon Banding dan Terbanding
18824
  • Hal ini sesuai dengan Anex 8 OperationalCertification Procedure for the Rules of Origin, Article 16 menyatakan sebagai berikut:"Where the ASEAN origin of the goods is not in doubt, the discovery of minor discrepancies, such astypographical error in the statements made in the Certificate of Origin (Form D) and those made inthe documents submitted to the customs authorities of the importing Member State for the purpose ofcarrying out the formalities for importing the goods shall not ipso facto invalidate
    Rule 23, Appendix 1, Attachment A, Revised Operational Certification Procedures (OCP)For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall accept a Certificate of Origin (Form E) incases where the sales invoice is issued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided that the product meets therequirements of the Rules of Origin for the ACFTA.
    The third party invoice number should beindicated in Box 10 of the Certificate of Origin (Form E), the exporter and consignee must belocated in the Parties and the copy of the third party invoice shall be attached to the Certificateof Origin (Form E) when presenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 004754 tanggal 07 Desember 2012,kedapatan pengisian kolom PIB, antara lain sebagai berikut : Kolom Uraian Nomor tanggal Keterangan15
Register : 15-01-2020 — Putus : 30-01-2020 — Upload : 27-02-2020
Putusan MAHKAMAH AGUNG Nomor 508 B/PK/PJK/2020
Tanggal 30 Januari 2020 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
8059 Berkekuatan Hukum Tetap
  • Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, omamentation, buckles, tabs, eyelet stays or similar attachments(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch
    Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories ot reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet Stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch
Register : 16-09-2019 — Putus : 29-10-2019 — Upload : 21-02-2020
Putusan MAHKAMAH AGUNG Nomor 4024 B/PK/PJK/2019
Tanggal 29 Oktober 2019 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
8116 Berkekuatan Hukum Tetap
  • Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the be shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    jari ++ Incorporating a protective metal toecap 25,0%5574 6402.99.90 +++ Lainlain +++ Other 25,0%(a) the terms rubber and plastics include woven fabrics or other textile products with anexternal layer of rubber or plastics being visible to the naked eye; for the purpose of thisprovision, no account should be taken of any resulting change of colour; and(b) the term leather refers to the goods of headings 41.07 and 41.12 to 41.14.4, Subject to Note 3 to this Chapter :(a The material of the upper shall
    be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments.Halaman
    Subject to Note 3 to this Chapter :a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch
Putus : 09-06-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 437/B/PK/PJK/2016
Tanggal 9 Juni 2016 — DIREKTUR JENDERAL PAJAK vs. PT. DETPAK INDONESIA,
7443 Berkekuatan Hukum Tetap
  • Detpak Singapore) adalah penduduk (tax ofresident) negara Singapura, karenanya atas transaksi antara PemohonBanding dengan Singapura berlaku Tax Treaty antara Indonesia denganSingapura sebagaimana disebutkan dalam Pasal 5 ayat (2) huruf (i) TaxTreaty antara Indonesia dengan Singapura:The term Permanent establishment shall include especially;The furnishing of services, including consultancy services, by an enterprisethrough an employee or other person (other than an agent of anindependent status within
    Putusan Nomor 437/B/PK/PJK/2016Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebut menegaskan: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.
    6 UndangUndang Pajak Penghasilan Nomor 17Tahun 2000, dapat dikurangkan sebagai biaya;Bahwa sesuai dengan bukti pendukung yang Pemohon Bandingberikan bahwa pemberi jasa manajemen (PT.Detpak Singapore)adalah penduduk (tax of resident) negara Singapura, karenanya atastransaksi antara Pemohon Banding dengan Singapura berlaku TaxTreaty antara Indonesia dengan Singapura sebagaimana disebutkandalam Pasal 5 ayat (2) huruf (i) Tax Treaty antara Indonesia denganSingapura:The term "Permanent establishment shall
    Putusan Nomor 437/B/PK/PJK/2016termasuk jasa jasa konsultan oleh suatu perusahaan melalui seorangkaryawan atau pegawai lainnya dimana kegiatan itu berlangsung(untuk proyek yang sama atau yang berhubungan), untuk suatu masaatau masamasa yang berjumlah lebih dari 90 hari dalam 12 bulan;Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebutmenegaskan:The profits of an enterpnse of a contracting state shall be taxableonly in that state unless the enterprise carries on business in the othercontracting
    Detpak Singapore)adalah penduduk (tax of resident) negara Singapura,karenanya atas transaksi antara Termohon PeninjauanKembali (Semula Pemohon Banding) dengan Singapuraberlaku Tax Treaty antara Indonesia dengan Singapurasebagaimana disebutkan dalam Pasal 5 ayat (2) huruf (i)Tax Treaty antara Indonesia dengan Singapura:The term "Permanent establishment" shall includeespecially; The furnishing of services, including consultancyservices, by an enterprise through an employee or otherperson (other than
Putus : 07-01-2013 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 324/B/PK/PJK/2013
Tanggal 7 Januari 2013 — DIREKTUR JENDERAL PAJAK vs. PT OMNES SERVICES INDONESIA
24270 Berkekuatan Hukum Tetap
  • Persetujuan Penghindaran Pajak Berganda (P3B) antara Pemerintah RepublikIndonesia dengan Pemerintah Kerajaan Belanda menyatakan:Pasal 1:"This Agreement shall apply to persons who are residents of one or both of the twoStates" ;Pasal 1 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan Pemerintah Kerajaan Belanda dalam versi Indonesiaadalah :"Persetujuan ini berlaku terhadap orang dan badan yang menjadi penduduk salahsatu atau kedua Negara" ;Pasal 11:(1) "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 interest isa resident of the other State, the tax so charged shall not exceed 10 per cent ofthe gross amount of the interes" ;(4) "Notwithstanding the provision of paragraph 2, interest arising in one of the twoStates shall be taxable only
    in the other State if the beneficial owner of theinterest is a resident of the other State and if the interest is paid on a loanmade for a period of more than 2 years or is paid in connection with the saleon credit of any industrial, 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".Pasal 11 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan
Register : 20-11-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56124/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
15142
  • Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) For(a)(b)(c)(d)(e)The Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
Register : 23-08-2019 — Putus : 29-10-2019 — Upload : 12-12-2019
Putusan MAHKAMAH AGUNG Nomor 3392 B/PK/PJK/2019
Tanggal 29 Oktober 2019 — DIREKTUR JENDERAL PAJAK vs PT. TH INDO PLANTATIONS;
210121 Berkekuatan Hukum Tetap
  • shall setoff the Indebtedness maka pernyataan Pemohon Bandingsekarang Termohon Peninjauan Kembali tidak ada penyerahan piutangmenjadi tidak terbukti. Di sisi yang lain dinyatakan : WHEREAS : B. Aspart of the restructuring scheme of the Issuer, LTH has assigned theIndebtedness together with all rights and priviledges of LTH as providedin the Asset Sale Agreement pursuant a deed of assignment dated 26December 2006 made between LTH and THI. C.
    In furtherance thereto,the Issuer is desirous of issuing to THII, and THII is desirous ofsubscibbing in the Issuer, the Serie A Shares (as defined herein), inconsideration of which THII shall setoff the Indebtedness. D. The Issueris hereby acknowledged, based on the Articles (as definded herein), tohave issued Ordinary Shares (as defined herein).
Register : 05-10-2012 — Putus : 29-04-2013 — Upload : 08-11-2013
Putusan PENGADILAN PAJAK Nomor PUT.44787/PP/M.XVII/19/2013
Tanggal 29 April 2013 — Pemohon Banding dan Terbanding
11529
  • Etersebut.Adapun contoh stempel dan tanda tangan dimaksud sebagaimana tercantum PadaForm E Nomor: E1047018106493291 tanggal 13 Mei 2012Berdasarkan uraian di atas dimana kedapatan tanda tangan berbeda denganspecimen resmi dari Pemerintah China, maka disampaikan pembahasan sebagaiberikut:Bahwa berdasarkan Rule 7, "Appendix 1, Attachment A: Revised OperationalCertification Procedures (OCP) For The Rules Of Origin Of The AseanChina FreeTrade Area" disebutkan sebagai berikut :"Rule 7The Issuing Authorities shall
    notes of the Certificateof Origin (Form E), and signed by the authorised signatory;The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;Multiple items declared on the same Certificate Of Origin (Form E) shall
Register : 10-10-2013 — Putus : 13-10-2014 — Upload : 10-11-2015
Putusan PENGADILAN PAJAK Nomor Put-56093/PP/M.XVIIB/19/2014
Tanggal 13 Oktober 2014 — Pemohon Banding dan Terbanding
13830
  • akibatadanya kesalahan dalam pemberitahuan oleh eksportir,b. bahwa dinyatakan dalam surat jawaban "...the goods covered by the certificatewere manufactured in China, and all the materials such as FDY YARN used inthe goods were of Chinese origin" tanpa disertai buktibukti pendukung yangTerbanding mintakan sehingga Terbanding sangat meragukan karenapemasok tersebut bukanlah perusahaan manufaktur,c. bahwa berdasarkan Product Specific Rules (PSR) pada alternative rulesdisebutkan:"The following criteria shall
    Origin Criteria: For exports to the above mentioned countries to be eligible forpreferentia) treatment, the requirement is that either:(iv) Products which satisfy the product specific rules provided for in attachment Bof the Rules of Origin for the ACFTA shall be considered as products to whichsufficient transformation has been carried out in a Party.If the products qualify under the above criteria, the exporter must indicate inBox 8 of this form the origin criteria on the basis of which the claims
Register : 04-12-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56131/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13235
  • Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7(a)(b)(c)(d)(e)dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity wth the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
Putus : 20-08-2015 — Upload : 08-03-2016
Putusan MAHKAMAH AGUNG Nomor 173/B/PK/PJK/2015
Tanggal 20 Agustus 2015 — PT. PHILIP MORRIS INDONESIA vs DIREKTUR JENDERAL BEA dan CUKAI
7716 Berkekuatan Hukum Tetap
  • Asal CuttillerSeperti disebutkan sebelumnya, dalam License agreement dinyatakanbahwa:"In consideration of the rights granted herein, Licensee shall pay to PMProducts a royalty for each of the products which Licenseemanufactures and sells pursuant to this Agreement.
    PMPSA shall at all times duringthe term of this Agreement be entitled to inspect, by its duly authorizedagents, any premises where the Products are manufactured or stored, orwhere materials to be used in their manufacture are stored, by Licenseeor any Authorized Manufacturer or for their respective accounts, and saidagents shall have free access to all parts of said premises and mayinspect and test the Products or such materials and make copies of therelated books and records of Licensee or any Authorized
    Manufacturer.PMPSA shall have an unqualified right to require such changes inmaterials or methods of manufacture as may reasonably be necessary tosecure the production of Products complying in all respects with theSpecifications, dan Pasal 7 yang berbunyi: Technical Assistance AndImprovements.
    PMPSA shall supply such technological assistance asPMPSA deems necessary or approriate to enable Licensee or anyAuthorized Manufacturer to manufacture and sell the Products inaccordance with the Specifications, Licensee or any AuthorizedManufacturer shall assume the cost of reasonable travel and livingexpenses associated with the provision of such assistance.
    Licensee orany Authorized Manufacturer shall promptly communicate toPMPSAwithout charge any improvements relating to the Other IntellectualProperty Rights made by it or its employees, and once communicatedsuch improvements shall become the sole property of PMPSA)..
Putus : 14-06-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 907/B/PK/PJK/2017
Tanggal 14 Juni 2017 — DIREKTUR JENDERAL PAJAK vs PT. PZ CUSSONS INDONESIA
11772 Berkekuatan Hukum Tetap
  • Assistance in the monitoring of the products of PTCI toensure the maintenance of a high standard of quality forwhich purposes PTCI shall make available such samplesof its products as CIL shall form time to time require. Make available the advice of CIL's specialist departmentswhich CIL and PTCI together consider is required byPTCI in respect of its organisation including advice onmanagement structure management techniques and dataHalaman 37 dari 45 halaman.
    Make available to PTCI the advice of CIL specialistdepartments on all aspects of industrial safety;v For the purposes of enabling PTCI to manufacture theagreement products to international standards of quality andappearance CIL shall provide PTCI with such technical adviceand assistance as is necessary to enable such products to bemanufactured by PTCI.
    CIL shall whenever it is considereddesirable to do so arrange for technicians conversant with themanufacture of such products to visit PTCIs factories for thepurposes of providing technical advice and assistance andPTCI shall be free to use the benefit of such technical adviceand assistance and PTCI shall be free to use the benefit ofsuch technical advice and assistance communicated to it inthe terms of this clause at all times but shall not pass on all orany part of such technical advice and assistance
    to any thirdparty;vy CIL shall continue to make available to PTCI for the purpose ofthe manufacture of the agreement products such secretprocesses inventions and improvements now or hereafterdirectly or indirectly owned by CIL or its Subsidiary ofAssociated Companies as in CIL's opinion are necessary toenable the agreement products to be manufactured withefficiency and to international standards of quality andappearance and if any such secret processes inventions orimprovements are protected by
Putus : 11-12-2019 — Upload : 20-02-2020
Putusan MAHKAMAH AGUNG Nomor 4236/B/PK/Pjk/2019
Tanggal 11 Desember 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
3714 Berkekuatan Hukum Tetap
  • Theeconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    Subjcct to Note 3 to this Chapter (a> The material of the upper shall be taken to be the constituent material having the greatexternal surface area, no account being taken Of accessories or reinforcements such a= arkPatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachrrients:(b> The constituent material of the outer sole shall be taken to be the material having the greatsurface area in contact with the ground, mo account being taken of accessories or reinforcemersuch as spikes
    Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatsexternal surface areca, mo account being taken of accessories or reinforcements such as amnkpatches, cdging, ornamentation, buckles, tabs, eyelet stays or similar attachments:(b) The constituent material of the outer sole shall be taken to be the material having the greatsurface area in contact with the ground, no account being taken of accessories or reinforcemersuch as
Register : 10-01-2014 — Putus : 30-04-2014 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 65 B/PK/PJK/2014
Tanggal 30 April 2014 — DIREKTUR JENDERAL PAJAK VS PT. DOWELL ANADRILL SELUMBERGER;
7152 Berkekuatan Hukum Tetap
  • shallbe deemed to be a resident of the sending State if he is submitted thereinto the same obligations in respect of taxes on income as are residents ofthat State;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 interestis a resident of the other State, the tax so charged shall
    not exceed 10 percent of the gross amount of the interest.3 Notwithstanding 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 politicalsubdivisions and local authorities thereof; orii the Central Bank of the other State; oril 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.4 Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the beneficial owner ofthe 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.5 The competent authorities of the two States shall by mutual agreement settlethe mode of application of paragraphs 2, 3 and 4.Pasal 41 Untuk kepentingan Persetujuan ini, istilah "penduduk salah satuNegara" berarti setiap orang/badan yang, menurut Perundangundangan Negara tersebut dapat dikenakan pajak di Negara
Putus : 30-01-2020 — Upload : 19-02-2020
Putusan MAHKAMAH AGUNG Nomor 509/B/PK/Pjk/2020
Tanggal 30 Januari 2020 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
5819 Berkekuatan Hukum Tetap
  • Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    Subject to Note 3 to this Chapter :plastics include woven fabrics or other textile products with anlastics being visible to the naked eye; for the purpose of thistaken of any resulting change of colour; and(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material
    of the outer sole shall be taken to be the material having the greatestsurface arca in contact with the ground, no account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments.Halaman 14 dari 36 halaman.
    Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestSurface area in contact with the ground, no account being taken of accessories or reinforcementssuch
Register : 01-11-2013 — Putus : 22-05-2014 — Upload : 04-12-2015
Putusan PN JAKARTA SELATAN Nomor 640/Pdt.G/2013/PN.Jak.Sel.
Tanggal 22 Mei 2014 — PT. LEBONG TANDAI (PT.LT) Lawan 1. PT.J. Resources Bolaang Mongondow 2. Sri Darmawan 3. PT. J. Resources Nusantara (JRN)
14792
  • New Contract of Work 1994 Jo.Amendement No.1 2004, yang mengatur sebagai berikut :Before aither Party (the Assigning Party exercise its right to assign,theAssigning Party shall offer in writi9ng such assignment to the other party,such offer to be valid for a period of 45 days following the other Parthysreceipt of the offer.Terjemahan Tersumpah Pasal 8.1.3. New Contract of Work 1994 Jo.
    This Agreement shall be constructed and take effect in accordancewith the relevant law for the time being applicable in theRepublik of Indonesia, provided that all disputes hereunder orconcering any of the subject matter herof shall be finallysettled under the Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by three arbitratorsappointed in accordance with the Rules all of whom shall have13internationally recognized qualifications of such appointmenttogether qualifications
    This Agreement and the performancehereof shall be governed by the laws of the Republic of Indonesia. Anydispute arising hereunder that directly PT LT shall be resolved in the mannerset forth in Section 9.7. of the Joint Venture Agreement.(cetak tebal oleh Para Tergugat dengan tujuan penegasan)Terjemahan Tersumpah Pasal 6.4. Novation Agreement 2002 :6.4. Hukum Yang Berlaku dan Penyelesaian Sengketa.Perjanjian ini dan pelaksanaan atas Perjanjian ini tunduk kepada hukumNegara Republik Indonesia.
Register : 02-07-2013 — Putus : 24-02-2014 — Upload : 29-08-2014
Putusan PENGADILAN PAJAK Nomor Put-50619/PP/M.XVIIB/19/2014
Tanggal 24 Februari 2014 — Pemohon Banding dan Terbanding
11223
  • Economic CoOperation Between TheAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtokolKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KerangkaKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed to beoriginating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligibleunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered