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Urut Berdasarkan
 
Register : 03-09-2015 — Putus : 18-12-2015 — Upload : 23-12-2015
Putusan PT MEDAN Nomor 307/PDT/2015/PT-MDN
Tanggal 18 Desember 2015 — MUHAMMAD HATTA LAWAN FANRIZAL DARUS, DKK
9763
  • Pacific Sumber Piranti Sejati mengenai penyelesaian sengketa yangselengkapnya dinyatakan sebagai berikut:"All disputes, differences or questions with respect to any matter arising outof or relatrng to this GSA shall be resolved amicably. Any disputes,differences or question that cannot be resolved by amicable settlement hallbe finally settled by the Indonesia National Arbitration Board (BANI) usingthe Rules for arbitration of BANI.
    The number of arbitrators shall be one (1)ang the place of arbitration shall be in Jakarta. The language to be used inthe arbitration proceeding shall be in english language".
Putus : 13-02-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 12 /B/PK/PJK/2017
Tanggal 13 Februari 2017 — DIREKTUR JENDERAL PAJAK vs PT. CHEVRON PACIFIC INDONESIA
4547 Berkekuatan Hukum Tetap
  • ;The obligations of PERTAMINA hereunder shall be deemed tohave complied with by the delivery to CONTRACTOR within onehundred and twenty (120) days after the end of each CalendarYear, of documentary proof in accordance with the Indonesianfiscal laws that liability for the above mentioned taxes has beensatisfied, except that with respect to any of such liabilities whichCONTRACTORS may be obliged to pay directly, PERTAMINAshall reimburse it only out of its share of production hereunderwithin sixty (
    sebagai berikut:"Pajak Ditanggung Pemerintah, yang selanjutnya disebut PDTP, adalah pajak terutang yang dibayar oleh pemerintahdengan pagu anggaran yang telah ditetapkan dalamAnggaran Pendapatan dan Belanja Negara, kecualiditentukan lain dalam UndangUndang mengenai AnggaranPendapatan dan Belanja Negara";Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi HasilBlok Rokan Antara Perusahaan Pertambangan Minyak danGas Bumi Negara (PERTAMINA) dan Pemohon Banding,dinyatakan sebagai berikut:"PERTAMINA shall
    ,;The obligations of PERTAMINA hereunder shall bedeemed to have complied with the delivery toCONTRACTOR within one hundred and twenty (120)days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesianfiscal laws that liability for the above mentioned taxes hasbeen satisfied, except that with repect to any of suchliabilities which CONTRACTORS may be obliged to paydirectly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60)
    Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly.
    Laws and Regulations, yang antara lain mengaturbahwa:2.1 The laws of the Republis of Indonesia shall apply tothis Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall(b) furnish all technical aid, including foreign personnel,required for the performance ofthe Work Program,payment whereof requires Foreign Exchange;(c) furnish such other Funds for the performance of theWork Program that required payment in ForeignHalaman 37 dari 45 halaman.
Register : 02-08-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54085/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
12931
  • Certificate of Origin (Form E), andsigned by the 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 supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages, number andkinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject tothe domestic laws, regulations and administrative rules of the importing Party provided eachitem must qualify separately in its own right;bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For The Rules Of Origin OfThe AseanChina Free Trade Area pada Rule 3 dinyatakan Within the meaning of Rule 2 (a), thefollowing shall be considered as wholly produced or obtained in a Party:a) Plant and plant products harvested, picked or gathered there;b) Live animals 2
Register : 26-12-2012 — Putus : 26-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor PUT.48474/PP/M.IX/19/2013
Tanggal 26 Nopember 2013 — Pemohon Banding dan Terbanding
11329
  • Nations And The Peoples Republic OfChina, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untukmenggunakan Rule of Origin (ROO) Form E atau Surat Keterangan Asal BarangForm E, yang diatur secara rinci dalam Revised Operational Certification Procedures(Ocp) For 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 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 : 09-06-2011 — Putus : 27-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put-43631/PP/M.XVII/19/2013
Tanggal 27 Februari 2013 — Pemohon Banding dan Terbanding
12333
  • 2010, persetujuan tersebut telah disahkan dalam PeraturanPresiden Republik Indonesia Nomor: 37 Tahun 2011 tanggal 07 Juli 2011;bahwa menurut Terbanding, dalam Attachment A yaitu revisi atas OCP for the Rules ofOrigin of the AseanChina Free Trade Area terdapat penambahan aturan (Rule) yaitudiantaranya adalah Rule 23 yang telah diperkenankannya penggunaan mekanisme ThirdCountry/Third Party Invoicing pada Skema ACFTA, selengkapnya aturan tersebut berbunyi:"The Customs Authority of The Importing Party shall
    The third party invoice numbershould be indicated in Box 10 of the Certificate of Origin (Form E), the exporter andconsignee must be located in the parties and the copy of the third party invoice shall beattached of the Certificate of Origin (Form E) when presenting to the Customs Authority ofthe importing Party";bahwa menurut Terbanding, hal ini dipertegas dengan diterbitkannya Surat Edaran DirekturJenderal Bea dan Cukai Nomor: SE12/BC/2011 tanggal 03 Oktober 2011 tentang PetunjukPenelitian Dokumen
    materials, parts or produceoriginating from non ACFTA member states or of undetermined origin used doesnot exceed 60% of the FOB Value of the product produced or obtained and thefinal process of the manufacture is performed within territory of the exportingmember state;(iii) Products which comply with origin requirements provided for Rule 2 of theASEAN China ROO and which are used in a member state as inputs for finishedproduct eligible for preferential treatment in another member state/states shall
    beconsidered as a product originating in the member state where working orprocessing of the finished product has taken place provided that the aggregateACFTA content of the final product is not less than 40%; or(iv) Products which satisfy the products specific rules provided for in attachment B ofthe ASEAN China ROO shall be considered as goods to which sufficienttransformation has been carried out in a partybahwa menurut Pemohon Banding, dari overleaf Note attachment C ACFTA, terlihat jelasbahwa
Register : 24-06-2019 — Putus : 26-08-2019 — Upload : 26-08-2019
Putusan PT JAKARTA Nomor 361/PDT/2019/PT DKI
Tanggal 26 Agustus 2019 — Pembanding/Penggugat : EURASIAN ENTERTAINTMENT CONSULTANTS LTD. Diwakili Oleh : TB.Ganda Atmaja,SH.,M.Hum
Pembanding/Tergugat I : PT. CITA NUGRAH CEMERLANG atau CN COMMUNICATIONS Diwakili Oleh : TB.Ganda Atmaja,SH.,M.Hum
Pembanding/Tergugat II : CHRISTOFFEL S.F. NAPITUPULU Diwakili Oleh : TB.Ganda Atmaja,SH.,M.Hum
Terbanding/Tergugat I : PT. CITA NUGRAH CEMERLANG atau CN COMMUNICATIONS
Terbanding/Tergugat II : CHRISTOFFEL S.F. NAPITUPULU
Terbanding/Penggugat : EURASIAN ENTERTAINTMENT CONSULTANTS LTD.
12889
  • Hal ini sebagaimana diatur pada KlausulPembatalan pada Perjanjian Hello Kitty sebagai berikut:CANCELATIONCancelation of this event of any time after the Artist has acceptedthe Offer shall result in forfeiture of the entire Offer amount.
    KOMPETENSI ABSOLUTPada isi ketentuan AGREEMENT, tanggal 25 Juli 2016, pada paragrapASSIGNMENT; Neither party shall assign its benefits, rights angobligations to any third party ( including subsideries,associated Companisor affiliates without the prior written consent of the other party.
    Theagreement shall be construed and governed by the laws Hong Kong andshall be subject to the non exclusive juridiction of the Courts of the HongkongTerjemahanditerjemahkan oleh EKO TJAHYADI, NO.1765/2006,Penterjemah Resmi dan Bersumpah TUGAS : masingmasing pihak tidakmemberikan hak, kewajiban dan kewajiban kepada pihak ketiga (termasukanak perusahaan, perusahaan asosiasi atau afilasi).
    cermat dan benar;Bahwa dalildalil Memori Banding dari Para Pembanding/Para Tergugat,ternyata isinya hanya merupakan pengulangan atau persis sama denganJawaban, Duplik dan Kesimpulan yang telah dikemukakan Para Pembanding/ Para Tergugat pada persidangan Pengadilan Tingkat Pertama PengadilanNegeri Jakarta Selatan;Bahwa sesuai bukti Terbanding semula Penggugat yaitu P1, P2 dan buktiP3, terbukti Non Exclusive/Non Ekslusif dapat diartikan tidak khusus atautidak terbatas sehingga jika diterjemahkan ..and shall
Putus : 16-04-2014 — Upload : 16-06-2015
Putusan MAHKAMAH AGUNG Nomor 2882 K/Pdt/2013
Tanggal 16 April 2014 — STANDARD CHARTERED BANK VS PT. NUBIKA JAYA, DKK.;
11057 Berkekuatan Hukum Tetap
  • Dealing Mandate tersebut;Bahwa berdasarkan Pasal 9 Banking FacilityAgreement, Banking Facility Agreement berlakusampai dengan 30 Desember 2008, yaitu berdasarkanperpanjangan secara otomatis 6 bulan setelahselesainya Jangka Waktu Ketersediaan (AvailabilityPeriod) yaitu 30 Juni 2008;Pasal 9 Banking Facility Amendment Agreement tertanggal 19 Oktober 2007menyatakan:9, Miscellaneous:Upon the expiration of Availability Period, unless otherwise amended by the Bank,this Banking Facility Amendment Agreement shall
    Treasurry Facilities:The CoBorrower agrees that the conditions included or referred to in relevantconfirmations issued by the Bank shall apply to all foreign exchange transaction,currency options, forward rate agreement and interest rate, currency and otherswap and derivatives contacts (the Treasury Facilities) between the CoBorrower and the Bank, as the case may be...
    Event of Default:The Facilities or any part there of for the time being outstanding and unpaidtogether with interest hereon and all other money shall immediately become dueand payable and the security in favor of the Bank shall become immediatelyenforceable and exerciseable by the Bank without further demand or notice in anyof the following events (an Event of Default ):(a) if he CoBorrower or any guarantor fails to pay the Bank (i) on demand anymoney on the Facilities or (ii) on due dates any amounts
    The Guarantor shall shall forthwith on written demand by the Bank:(a) Pay and discharge as principal debtor and not merely as surety all money,obligations and liabilities, whether actual or contingent, now or at any timehereafter due, owing or incurred by the Customer to the Bank under the CreditAgreement and any security document of other document contemplatedthereby, whether singly or jointly and whether as principal or as surety,including, without limitation, all principal moneys, interes (all
    The Guarantor shall forthwith or written or writtern demand by the Bank:aPay and discharge as principal debtor and not merely assurety all moneys, obligations and liabilities, whetheractual or contingent, now or at any time hereafter due,owing or incurred by the Customer to the Bank under theCredit Agreement and any security document or otherdocument contemplated thereby, whether singly or jointlyand whether as principal or as surety, including, withoutlimitation, all principal moneys, interest at
Register : 01-11-2018 — Putus : 04-12-2018 — Upload : 20-03-2019
Putusan MAHKAMAH AGUNG Nomor 3029 B/PK/PJK/2018
Tanggal 4 Desember 2018 — PT. CITI BANK N.A VS DIREKTUR JENDERAL PAJAK;
6034 Berkekuatan Hukum Tetap
  • casukoreksi biaya usaha yang dibayarkan kepada kantor pusat dan AsiaPasific regional lainnya (Offshore Charges) yang didalilkan olehTerbanding sekarang Termohon Peninjauan Kembali, maka MajelisHakim Agung berpendapat bahwa in casu memiliki keterkaitan hubunganhukum (innerlijke samenhang) ketentuan P3B Indonesia AmerikaSerikat sebagaimana yang dimuat dalam Article 8: section (3) P3BIndonesia Amerika yang menyatakan bahwa:/n the determination ofthe business profits of a permanent establishment, there shall
    Likewise, no account shall betaken, in the determination of the profits of a permanent establishment,for amounts charged (otherwise than towards reimbursement of actualexpenses), by the permanent establishment to the head office of theenterpnse or any of its other offices, by way of royalties, fees or othersimilar payments in return for the use of patents or other rights or by wayof commission for specific services performed or for management or byway of interest on moneys lent to the head office
Register : 30-11-2012 — Putus : 26-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor Put.48480/PP/M.IX/19/2013
Tanggal 26 Nopember 2013 — Pemohon Banding dan Terbanding
11024
  • Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures (Ocp) For The Rules Of Origin OfThe AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall
    Certificateof Origin (Form E), and signed by the 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 supportingdocumentary evidence submitted;d) 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;e) Multiple items declared on the same Certificate of Origin (Form E) shall
Register : 03-08-2017 — Putus : 07-12-2017 — Upload : 20-12-2019
Putusan PA BUNGKU Nomor 161/Pdt.G/2017/PA.Buk
Tanggal 7 Desember 2017 — Penggugat melawan Tergugat
6921
  • jo.pasal 3iayat(2)PeraturanPemerintah Nomor9Tahuni975jo.pasal1 43KompilasiHukumlslam;Menimbangbahwa Tergugat tidak datang menghadap dan tidakmenyuruhoranglainuntuk datangmenghadapdipersidangansebagaiwakil/kuasanyayangsahmeskipun telahdipanggilsecararesmidanpatutdan tidakternyatabahwatidakhadirnyatersebutdisebabkanolehsesuatualasanyangsah,makaberdasarkanPasall49ayat(1)R.Bg.danpetunjukdarihadist RasulullahSAWdanjuga dalam kitabAlAnwar juz Il halaman 149yang sekaligusdiambilsebagaipendapatMajelis:(piled Shall
Putus : 22-06-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 453/B/PK/PJK/2016
Tanggal 22 Juni 2016 — PT. CHAROEN POKPHAND INDONESIA, Tbk VS DIREKTUR JENDERAL PAJAK
15495 Berkekuatan Hukum Tetap
  • Perjanjian Pengalihan Hak KekayaanIntelektual antara CPG dan CPIG:Pasal 2 Perjanjian Pengalihnan Hak Kekayaan Intelektual (VideBukti PK5):Article 2Assigment2.1 In consideration of CPIG agreeing to license the CPIntellectual Proprietary Rights to CPI under theNovation Agreement and such other relatedagreements and documents to be executed by andbetween CPIG and CPI, CPG does hereby acceptthe assignment of the CP Intellectual Proprietaryrights from CPG.2.2 With the signing of this Agreement, CPIG shall
    be thenew owner of the CP Intellectual Proprietary Rights,and shall have the rights to license the CPIntellectual Proprietary Rights to any and allsubsidiaries and affiliates of parties.2.3 CPIG may acquire new intellectual proprietary rightsfrom any third party or creates new inventionfrom itsown research and development facilities, and shallhave right to register it on its own name, and furtherlicense it to any Indonesia subsidiaries and affiliatesof the Charoen Pokphand Froup of Companies.Halaman
    13 dari 37 halaman Putusan Nomor 453 B/PK/PJK/20162.4 By countersigning this Agreement, CPI shall bebound by this Agreement and the terms andcondition hereof.2.5 The assignment made under this Agreement shallinclude all rights, benefits, security, lien, and otherrights attached to the CP Intellectual ProprietaryRights.Terjemahan Resmi Tersumpahnya adalah sebagai berikut(videBukti PK5a):2.12.22.32.4Pasal 2PengalihanDengan persetujuan CPIG untuk memberikan lisensiHak Kekayaan Intelektual CP kepada
    Hal ini sejalandengan Pasal 4.2 Perjanjian Lisensi dimana apabila terdapat suatuhal yang tidak didaftarkan patennya, maka hal tersebut adalahrahasia dagang, sebagaimana dikutip sebagai berikut (Vide BuktiPK8):Unless otherwise stipulated by the Parties, the Parties agree thatany Intellectual Proprietary Rights licensed by the Licensor to theLicensee under the Agreement which are not registered with therelevant authority the Territory or in other territories shall beconsidered as Trade SecretHalaman
    NonDisclosure11.1.1 It is understood between the Parties that the Informationdisclosed pursuant hereto is proprietary and confidentialand the Licensee shall, during the period of theAgreement and thereafter, maintain in strict confidence allof the Intellectual Proprietary Rights and will not discloseany of the same except to its management, technicaldepartment or trusted employees approved by theLicensor in writing and any disclosure shall be madesubject to an express obligation of confidentiality
Register : 04-03-2019 — Putus : 22-04-2019 — Upload : 17-06-2019
Putusan PN MEDAN Nomor 1/Pdt.Sus-Renvoi Prosedur/2019/PN Niaga Mdn.
Tanggal 22 April 2019 —
439186
  • The Management Fee is dueand payable on the Disbursement Date and shall be withheld from theprincipal amount of the Note upon disbursement.dimana hal tersebut dibuktikan dengan Surat Confirmation of ExecutionReference :CSG180219000258 tanggal 6 November 2018 yang diterbitkan olehCredit Suisse Bank.
    Observance of the underlying Sales Contracts by the Issuer; noobligations of the note holderThe issuer shall remain liable under the sales contracts underlying the assignedSales contact Proceeds ( the Underlying Sales Contract) and shall observe,perform and fulfil all of the conditions and obligations to be observed, performedand fulfilled by it thereunder, and the Note Holder shall have no obligation orliability thereunder or by reason of or arising out of the assignments of SalesContract Proceeds
    , nor shall the Note Holder be required or obligated in anymanner to observe, perform or fulfil any of the conditions or obligations of theHalaman 26 dari 80 Putusan Nomor 1/Pdt.SusRenvoi Prosedur/2019/PN Niaga Mdn jo Nomor15/Pdt.Sus.
Putus : 19-12-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1587/B/PK/PJK/2016
Tanggal 19 Desember 2016 — DIREKTUR JENDERAL PAJAK VS PT. CHEVRON PACIFIC INDONESIA
3421 Berkekuatan Hukum Tetap
  • ;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundredand twenty (120) days after the end of each Calendar Year, ofHalaman 11 dari 45 halaman.
    ,;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged toHalaman 14 dari 45 halaman.
    Putusan Nomor 1587/B/PK/PJK/2016pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60) days afterreceipt of invoice therefore...
    Overhead Allocation;General and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall beapplied each Year consistenly. The method selected must beapproved by PERTAMINA, and such approval can be reviewedperiodically by PERTAMINA and the CONTRACTOR.Halaman 27 dari 45 halaman.
    apply to this Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall;(b) Furnish all technical aid, including foreign personnel,required for the performance ofthe Work Program,payment whereof requires Foreign Exchange;Halaman 37 dari 45 halaman.
Putus : 12-05-2016 — Upload : 08-03-2017
Putusan MAHKAMAH AGUNG Nomor 220 B/Pdt.Sus-Arbt/2016
Tanggal 12 Mei 2016 — 1. BADAN ARBITRASE NASIONAL INDONESIA (BANI) cq Majelis Arbitrase Ad Hoc dalam PCA Nomor AA461, DK VS PT ASURANSI PURNA ARTANUGRAHA, DK
506449 Berkekuatan Hukum Tetap
  • Nomor 220 B/Pdt.SusArbt/2016penyelesaian pekerjaan konstruksi oleh Turut Termohon kepada TurutTermohon II sebagaimana ketentuannya diuraikan di bawah ini:Article 33 Practical Completion:33.133.233.333.433.533.6Handover to Company:The method for progressing towards and managing practicalcompletion shall be in accordance with the provisions of Exhibit B,entitle Scope Of Work and, in particular, Article 16 thereof.
    Thefollowing Articles 33.2 to 33.6 address and detail the formal processto be undertaken to certify practical completion;Notice:Before practical completion, Contractor shall give the companyrepresentative at least seven (7) days written notice of the date onwhich Contractor estimates that the work will reach practicalcompletion;Join Inspection:No earlier than the date nominated by Contractor in its notice givenunder article 33.2 above, company representative and Contractorrepresentative shall jointly
    Company representative will then issue awritten notice to Contractor stating either that;a) Items requiring attention have not been completed, in which casethe provisions of article 33.5 above shall again apply; orb) The work has reached practical completion;Terjemahan Resmi dari Kontrak Konstruksi:Halaman 28 dari 136 hal. Put.
    be conclusive evidence for us in relation to any payment to bemade pursuant to this bond and we shall have neither right nor theobligation to challenge the accuracy or sufficiency of such statement, ;Majelis menyimpulkan bahwa Termohon (ASPAN) telah melepaskan hakdan kewajibannya untuk mempertanyakan atau menuntut bukti ataskebenaran dan kecukupan dari pernyataan Pemohon bahwa Kontraktortelah melakukan tindak wanprestasi.
    Performance Bond shall be handle as a separate issue from thisagreement on the Final Contract Settlement.;Terjemahan bebasnya adalah:1. PT Lekom Maras ("Lekom Maras") dan Salamander Energy (NorthSumatra) LTD ("SENSL") sepakat dan menandatanganiPenyelesaian Akhir Kontrak;2. SENSL akan membayar Lekom Maras selambatlambatnya 30 (tigapuluh) hari setelah SENSL menerima tagihan dari Lekom Maras;3.
Register : 13-10-2011 — Putus : 28-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.49247/PP/M.XV/15/2013
Tanggal 28 Januari 2013 — Pemohon Banding dan Terbanding
14968
  • Shareholders affiliate Sale of finished goodsPT Marubeni Indonesia Shareholders affiliate Sale of finished goodsbahwa berdasarkan penelitian Majelis terhadap Sale and Purchase Agreement (bukti P16 danP17) pasal 2.1 diketahui Marubeni Corporation, Japan agrees to sell and deliver at theinternationally competitive price;bahwa dalam pasal 2.2 diketahui "NMC shall purchase all the raw material which are suppliedfrom outside of Indonesia through Marubeni Corporation, Japan;bahwa dalam pasal 4.2. diketahui
    the price of the raw material, unless otherwise agreedbetween NMC and Marubeni, shall be mutually agreed upon biannually not later than 60 daysbefore the beginning of relevant half year based upon then prevailing market price of the rawmaterial:bahwa berdasarkan penelitian Majelis terhadap akte perusahaan (bukti P15) diketahuiPemohon Banding dimiliki oleh NOF Corporation, Jepang sebesar 89,6% dan MarubeniCorporation, Jepang sebesar 10,4%;bahwa Pasal 18 ayat (3) Undangundang Nomor 7 Tahun 1983 tentang
    diketahui Pemohon Banding memiliki akumulasikerugian di awal tahun 2007 sebesar USD.(3,746,516.00), laba di tahun 2007 sebesarUSD.214,050.00 dan rugi di tahun 2008 sebesar USD.(632,256.00) dengan total akumulasikerugian di tahun 2008 sebesar USD.(4, 164,722.00);bahwa dalam persidangan Pemohon Banding menyatakan pembayaran royalti dilakukan atas54 (lima puluh empat) paten;bahwa berdasarkan penelitian Majelis terhadap License and Technical Assistance Agreement(bukti P18 dan P19) pasal 3.3 diketahui "NMC shall
Putus : 09-06-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 436/B/PK/PJK/2016
Tanggal 9 Juni 2016 — DIREKTUR JENDERAL PAJAK VS PT. PROCTER & GAMBLE HOME PRODUCTS INDONESIA,
16150 Berkekuatan Hukum Tetap
  • ;Berdasarkan agreement antara Termohon Peninjauan Kembalidengan para distributor diketahui:Point 1.5.1Distributors shall provide PGHPI with distribution services ....;Point 1.6.1Distributor shall designate and employ the employees whoseexclusive responsibility will be to manage the overall businessoperation related to the P & G products, including but notlimited to sales, distribution, merchandising, training andpeople development (dedicated employees).
    The dedicatedemployees shall be the employees of distributor and subject todistributor's company regulation;Point 3.1.1As consideration for all services provided by distributorpursuant to this agreement, PGHPI will pay distributor adistribution fee based on Y product category;Point 3.1.2The payment of the distribution fee, pursuant of article 3.1.1shall be made by way of discount set off against PGHPIsinvoice to distributor's for the purchase of the products;Berdasarkan uraian di atas dapat disimpulkan
Putus : 18-03-2014 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 990/B/PK/PJK/2013
Tanggal 18 Maret 2014 — DIREKTUR JENDERAL PAJAK VS PT. INDOSAT, TBK
267280 Berkekuatan Hukum Tetap
  • For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;Article 111.
    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 notexceed 10 per cent of the gross amount of the interest.3.
    Notwthstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection wth the sale on credit of any industrial, commercial orscientific equipment.5.
    The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.
    Putusan Nomor 990/B/PK/PJK/2013the law of that State, but if the recipient is Me beneficial owner of theinterest the tax so charged shall not exceed 10 per cent of Me grossamount of the interest.Bahwa paragraf (1) mengatur negara tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakan pajak ataspenghasilan bunga tersebut.
Register : 23-06-2011 — Putus : 04-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43677/PP/M.X/16/2013
Tanggal 4 Maret 2013 — Pemohon Banding dan Terbanding
11544
  • Bandingmenyatakan halhal sebagai berikut :bahwa Pemohon Banding tidak setuju atas koreksi positif Pajak Masukanterkait Legal Fee sebesar Rp. 14.890.584,00.bahwa atas ketidak setujuan tersebut dapat dijelaskan dan dibuktikan denganbuktibukti yang disampaikan oleh Pemohon Banding dengan rincian sebagaiberikut:e bahwa berdasarkan perjanjian antara Pemohon dengan MMC atasOffshore Operation and Technical Assistance Agreement tertanggal 11Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall
    When reasonably requested byPTSC, MMC shall provide advice and consultations to PTSC .... 2.2.g legal matters, such as contract drafting and review, advice andassistance with defending and prosecuting and settling andcompromising any litigation or claims of liability. bahwa berdasarkan uraian klausal tersebut diatas, MMC memberikandukungan pemberian jasa bantuan operasional dan teknis, khususnya yangberkaitan dengan jasa bantuan hukum/legal kepada Pemohon Banding.Untuk itu, MMC menggunakan konsultan
Putus : 06-12-2011 — Upload : 19-03-2015
Putusan MAHKAMAH AGUNG Nomor 496 PK/Pdt/2011
Tanggal 6 Desember 2011 — PT. VINYTEX vs PT. PLN (Persero) DISTRIBUSI JAKARTA RAYA dan TANGERANG CABANG TANGERANG
5624 Berkekuatan Hukum Tetap
  • yangmemeriksa perkara pailit mulai dari tingkat pertamasampai kepada Majelis Tingkat Kasasi dan PeninjauanKembali tidak mempertimbangkan KAHAR danOVERMACHT dimaksud, sehingga putusan mana tidakmempunyai kekuatan hukum dan atau tidak mengikatPemohon Peninjauan kembali dan mempunyai alasancukup untuk dinyatakan batal.Bahwa dalam perkara Pailit salah satu Kreditur yaitu PTPOLYCHEM INDONESIA Tbk dimana Sales Contractgeneral Terms & Condition, pada angka 11 dijelaskanbahwa : Arbitration : Any claim or dispute shall
    be settled amicably betweenthe parties as far as possible, failing which the matter shall be calledfor an arbitration according to the rule of the Badan Arbitrasi NasionalIndonesia (BANI) if settlement can not be reached, the matter shall bebroght to the central Jakarta District Court, to give the finaldecision (Novum PK3 )Sehingga dengan demikian maka penyelesaian hukumnya harus melaluibadan Abitrase.Bahwa keadaan Pailit yang dialami oleh Pemohon PKtidak berlebihan apabila dikatakan sebagai akibat
Putus : 26-03-2013 — Upload : 06-09-2013
Putusan MAHKAMAH AGUNG Nomor 877 K/Pdt.Sus/2012
Tanggal 26 Maret 2013 — ASTRO NUSANTARA INTERNATIONAL B.V, dkk ; PT. AYUNDA PRIMA MITRA, dkk
13731118 Berkekuatan Hukum Tetap
  • The tribunal order that interest on the Respondents to pay to the Claimants asspecified in paragraph 3 (C) above, shall run from the Tribunals order dated 6October 2009 at rate of 5,33% per annum pursuant to Section 20 of theInternational Arbitration Act (Cap 143A).Terjemahan Resmi Dalam Bahasa Indonesia:a. Memutuskan dalam persidangan pada tanggal 17 September 2009 bahwa kami harusmengkaji biaya dan tidak menunda putusan kami sebagaimana yang diminta PARATERMOHON PT. Ayunda Prima Mitra, PT.
    RI and R2 shall jointly and severally indemnity Ci and 02 for the benefit of 06, 07and C8 in respect of any further losses which may be suffered by 06, 07 and O08 byreason of the breach of RI and R2 of clause 17.6 of the SSA, including such liabilityas the Respondents may establish against 06, 07 or O8 in the Indonesian proceedingsor any replacement proceedings in so far as they relate to the joint ventureagreement.3.
    RI shall not by itself or through any company or person commence or pursue furtheror other proceedings in Indonesia or elsewhere against the Claimants in relation toor in connection with the existence or otherwise of a binding joint venture agreementfor Direct Vision or any financial relief related thereto.4.
    R2 shall forthwith cease to fund the Indonesia proceedings whether directly orindirectly and shall require RI forthwith to discontinue the Indonesia proceedingsTerjemahan Resmi dalam Bahasa Indonesia:PEMBAYARAN GANTI RUGI BERDASARKAN BAGIAN KETIGA DARIKESIMPULAN KAMI, MAJELIS ARBITER MEMUTUS DAN MENETAPKANBAHWA PEMBAYARAN GANTI RUGI HARUS DIBUAT DAN DIBAYARKANSEBAGAI BERIKUT:1.4nNnNKepada C6 (Pemohon VI) RMIO3.333.546 oleh R1 (PT. Ayunda Prima Mitra), R2(PT. First Media, Tbk), dan R3 (PT.
    take place atthe Singapore international Arbitration Centre and the award of arbitrators shall befinal and binding upon the Parties ;Terjemahan resminya.Prosedur Penyelesaian Perkara.