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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.
Putus : 15-08-2013 — Upload : 22-10-2014
Putusan MAHKAMAH AGUNG Nomor 27/B/PK/PJK/2013
Tanggal 15 Agustus 2013 — PT. BILLABONG INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
5930 Berkekuatan Hukum Tetap
  • Putusan Nomor 27/B/PK/PJK/2013Paragraph 365: "Payments made by the buyer for the right to distribute orresell the imported goods shall not be added to the price actually paid orpayable for the imported goods if such payments are not a condition of thesale for export to the country of importation of the imported goods";Terjemahan: Pembayaran yang dilakukan pembeli atas hak untukmendistribusikan atau menjual kembali barang impor tidak ditambahkanpada harga yang sebenarnya dibayar atau terutang atas
    Oleh karena itu, royalty tidak perluditambahkan pada harga yang sebenarnya dibayar atau seharusnya dibayarsebagaimana yang dimaksud pada Article 8.1 (c)";Commentary on the GAIT Customs Valuation Code, Paragraph 365:"Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payable for .the imported goods if such payments are not a condition of the sale for exportto the country of importation of the imported goods";Terjemahan
    However, the charges for the right to reproduce the importedgoods in the country of importation shall not be added to the price actually paidor payable for the imported goods in determiningthe customs value;2.
    Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payable for theimported goods if such payments are not a condition of the sale for export to thecountry of importation of the imported goods;Adapun terjemahannya adalah sebagai berikut:Pasal 8 Customs Valuation Code:1.
    Putusan Nomor 27/B/PK/PJK/2013for export to Canada and the price paid or payable for thegoods can be determined ...(4) The transaction value of goods shall be determined byascertaining the price paid or payable for the goods when thegoods are sold for export to Canada and adjusting the pricepaid and payable in accordance with subsection (5);(5) The price paid or payable in the sale of goods for export toCanada shall be adjusted;(a) by adding thereto amount, to the extent that each suchamount is not
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
Register : 15-07-2019 — Putus : 07-08-2019 — Upload : 09-08-2019
Putusan PT SEMARANG Nomor 385/PDT/2019/PT SMG
Tanggal 7 Agustus 2019 — Pembanding/Penggugat I : Ngabedan Diwakili Oleh : Ngabedan
Terbanding/Tergugat I : Kepala Koperasi Unit Desa KUD Sri Waluyaning Tani
Terbanding/Tergugat II : Kepala Kantor Pertanahan Kabupaten Kebumen
Turut Terbanding/Penggugat II : Towiyah
Turut Terbanding/Penggugat III : Yugi Woro Ariyani
Turut Terbanding/Penggugat IV : Yoga Wahyu Sasono
Turut Terbanding/Penggugat V : Irwan Danu Cahyana
Turut Terbanding/Penggugat VI : Suparno
Turut Terbanding/Penggugat VII : Sulastri
Turut Terbanding/Penggugat VIII : Muntiani
Turut Terbanding/Penggugat IX : Achmad Sudono
14088
  • Hal ini dapat dilinat padaPasal 1 mengenai Definitions (Definisi), halaman 31, paragraph ke2Perjanjian Kredit Sindikasi No. 159 (vide Bukti P1) yang berbunyisebagai berikut:"Scheduled Completion Date: means the date that Project Completionis required to occur pursuant to this Agreement, which date shall benot later than the 31st (thirty first) day of December 1996 (onethousand nine hundred and ninety six), unless the Majority Lendersotherwise agree in writing.Dengan terjemahan dalam Bahasa Indonesia
    Raya BekasiKm. 28, Medan Satria Village, Bekasi, West Java, hereinafter referredto as "Defendant III";(Defendant , Defendant Il and Defendant Ill shall be hereinafterreferred to as "Defendants");he substance of the case and arguments in this present civil case areas follows:1. Whereas on 19th December 1994 Defendant I, for the time being havingthe name PT.
    This is in line with the stipulation of Article 613of the Criminal Code of Civil, which states as follows:"Credits transfer on the name and other intangible materials, shall beconducted by way of an authentic deed or in private, by which rightsover the materials are transferred to other persons.Such transfer for the debtors shall not cause any harm, but otherwiseafter such transfer is notified to him, or in writing approved andacknowledged."
    Transferring of each credits with a transmittal letter, shall be conductedby submitting of the letter; transferring of each receivable with anappointment letter, shall be conducted by submitting the letter andsupported by an endorsement. "7. Whereas therefore the entire payment obligations of Defendant toHSBC, PT. Bank Dharmala, and PT. Bank Niaga are obliged to befulfilled by Defendant to Plaintiff based on the credit assignmentagreement (cessie) as mentioned above (see Exhibit P1 to P5).8.
    Construction planning business shall provide planning servicesupply which consists of a series of activities or parts from thoseHalaman 19, Putusan No. 385/Pdt/2016/PT SMG16.17.activities through the preparation of contract document ofconstruction works." Construction implementation service shall provide implementationservice in construction works or parts of those activities starts frompreparation of a field through final submission of the constructionwork."
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
Register : 01-11-2013 — Putus : 22-05-2014 — Upload : 13-06-2014
Putusan PN JAKARTA SELATAN Nomor 640/Pdt.G/2013/PN.Jkt.Sel
Tanggal 22 Mei 2014 — PT. LEBONG TANDAI (PT.LT), Melawan : PT.J. Resources Bolaang Mongondow,, Sri Darmawan, PT. J. Resources Nusantara (JRN),
208114
  • Amendement No.1 2004, yang mengatur sebagaiberikut :Before aither Party (the Assigning Party exercise its right toassign,the Assigning Party shall offer in writi9ng such assignment tothe other party, such offer to be valid for a period of 45 days followingthe other Parthys receipt of the offer.Terjemahan Tersumpah Pasal 8.1.3. New Contract of Work 1994 Jo. AmendmentNo.1 2004.1313Sebelum salah satu.
    This Agreement shall be constructed and take effect inaccordance with the relevant law for the time beingapplicable in the Republik of Indonesia, provided that alldisputes hereunder or concering any of the subjectmatter herof shall be finally settled under the Rules ofConciliation and Arbitration of the International Chamberof Commerce by three arbitrators appointed inaccordance with the Rules all of whom shall haveinternationally recognized qualifications of suchappointment together qualifications
    This Agreement and theperformance hereof shall be governed by the laws of the Republic ofIndonesia. Any dispute arising hereunder that directly PT LT shall beresolved in the manner set forth in Section 9.7. of the Joint VentureAgreement.(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 kepadahukum Negara Republik Indonesia.
Register : 02-10-2013 — Putus : 29-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52220/PP/M.VIIB/19/2014
Tanggal 29 April 2014 — Pemohon Banding dan Terbanding
12123
  • countries to be eligible for preferential treatment, therequirement is that either: The products wholly obtained in the exportingMember State as defined in Rule 3 of the ASEANChina Rules of Origin.bahwa berdasarkan Annex 3 Rule 3 Rules of Origin for The ASEANChinaFree Trade Area disebutkan bahwa produk yang yang digolongkan dalamorigin criterion Wholly Obtained harus memenuhi syarat ketentuan Rule 3ROO, sebagai berikut:Rule 3: Wholly Obtained Products:Within the meaning of Rule 2 (a), the following shall
    importir berharap Terbanding dapatmembuktikan secara transparan pembuktiannya dari penerbit Form E tersebutdi atas.bahwa sesuai Appendix I Operational Certification Procedure for the RulesOf Origin, Rule 12 Where the origin of a good is not in doubt, the discoveryof minor discrepancies, between the statements made in a Certificate ofOrigin and those made in the documents submitted to the customs authority ofthe importing party for the purpose of carrying out the formalities forimporting the good shall
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 : 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.
Register : 26-02-2013 — Putus : 18-03-2014 — Upload : 10-11-2014
Putusan PENGADILAN PAJAK Nomor Put.51411/PP/M.IXA/19/2014
Tanggal 18 Maret 2014 — Pemohon Banding dan Terbanding
11525
  • Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalamRevised Operational Certification Procedures (OCP) For The Rules Of Origin Of TheAseanChina 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
Putusan Mahkamah Konstitusi
Putusan Mahkamah Konstitusi Nomor 21/PUU-XII/2014 Tahun 2014
58514881
  • Tentang : Pengujian Undang-Undang Nomor 8 Tahun 1981 tentang Hukum Acara Pidana (KUHAP)
  • Anyone who is arrested shall be informed, at the time of arrest, of thereasons for his arrest and shall be promptly informed of any chargesagainst him.3. Anyone arrested or detained on a criminal charge shall be broughtpromptly before a judge or other officer authorized by law to exerciseJudicial power and shall be entitled to trial within a reasonable time or torelease.
    It shall not be the general rule that persons awaiting trial shall bedetained in custody, but release may be subject to guarantees to appearfor trial, at any other stage of the judicial proceedings, and, shouldoccasion arise, for execution of the judgement.4.
    Anyone who is deprived of his liberty by arrest or detention shall beentitled to take proceedings before a court, in order that that court maydecide without delay on the lawfulness of his detention and order hisrelease if the detention is not lawful.5. Anyone who has been the victim of unlawful arrest or detention shall havean enforceable right to compensation..
    No one shall besubjected to arbitrary arrest or detention. No one shall be deprived of hisliberty except on such grounds and in accordance with such procedure asare established by law.(2) Anyone who is arrested shall be informed, at the time of arrest, of thereasons for his arrest and shall be promptly informed of any charges againsthim. Untuk mendapatkan salinan resmi, hubungi K it dan iat Jenderal Konstitusi RepublikJl.
    Merdeka Barat No.6, Jakarta 10110, Telp. (021) 23529000, Fax (021) 3520177, Email: sekretariat@mahkamahkonstitusi.go.id 121(3) Anyone arrested or detained on a criminal charge shall be brought promptlybefore a judge or other officer authorized by law to exercise judicial powerand shall be entitled to trial within a reasonable time or to release.
Register : 09-09-2011 — Putus : 12-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.43219/PP/M.XIII/13/2013
Tanggal 12 Februari 2013 — Pemohon Banding dan Terbanding
15972
  • yangmenentukan kapan kewajiban pemotongan dan pemungutan Pajak Penghasilan harusdilaksanakan adalah mana yang lebih dulu terjadi, saat pembayaran atau saat terutangnyapenghasilan.bahwa berdasarkan ketentuan yang merujuk pada hak pemajakan negara sumber sesuai"article 11 angka 2 huruf a" P3B, mengatur sebagai berikut :However, In the case of Indonesia, such interest arising in Indonesia may be taxed inIndonesia according to the laws of Indonesia, but if the beneficial owner of the interest, thetax so charged shall
    In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesia according to the lawsof Indonesia, but if the recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount of the interest";(b). In the case of Thailand,such interest arising in Thailand may be taxed in Thailand but the tax so chargedshall not exceed(1) 10 percent ...etc.;(2) in other case : 25 percent .. etc.
Register : 22-06-2017 — Putus : 01-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1386 B/PK/PJK/2017
Tanggal 1 Agustus 2017 — DIREKTUR JENDERAL PAJAK VS PT. PACTO HOLIDAY TOURS;
6258 Berkekuatan Hukum Tetap
  • Negara Asing (Singapura danAustralia), maka perlu diperhatikan juga Jax Treaty yang berlaku antaraIndonesia dengan Singapura dan Australia, yang mengatur hak pemajakan darimasingmasing negara tersebut;Bahwa berdasarkan Tax Treaty IndonesiaSingapura menyatakan sebagaiberikut:Article 14 (Dependent Personal Services):(1) Subject to the provisions of Articles, 15, 17, 18, 19 and 20, salaries, wagesand other similar remuneration derived by a resident of a Contracting Statein respect of an employment shall
    If the employment isso exercised, such remuneration as is derived there from may be taxed inthat other State;(2) Notwithstanding the provisions of paragraph 1, remuneration derived by aresident of a Contracting State in respect of an employment exercised in theother Contracting State shall be taxable only in the firstmentioned State if:(a) The recipient is present in the other State for a period or periods notexceeding in the aggregate 183 days in the calendar year concerned;(b) The remuneration
    is paid by, or on behalf of, an employer who is aresident of the firstmentioned State; and(c) The remuneration is not borne by a permanent establishment which theemployer has in the other State;(3) Notwithstanding the provisions of paragraphs 1 and 2, remuneration derivedin respect of an employment exercise aboard a ship or aircraft operated ininternational traffic by an enteRprise of a Contracting State shall be taxableonly in that State;Article 15 (Director's Fees);(1) Director's fees and similar
    Gaji/imbalan itu tidak menjadi beban bentuk usaha tetap yang dimilikioleh pemberi kerja di Indonesia;Bahwa berdasarkan Tax Treaty IndonesiaAustralia dinyatakan sebagai berikut:Article 15 (Dependent Personal Services):(1)Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages andother similar remuneration derived by an individual who is a resident of oneof the Contracting States in respect of an employment shall be taxable onlyin that State unless the employment is exercised in the
    If the employment is so exercised, such remuneration as is derivedfrom that exercise may be taxed in that other State;Notwithstanding the provisions of paragraph 1, remuneration derived by anindividual who is a resident of one of the Contracting States in respect of anemployment exercised in the other Contracting State shall be taxable only inthe firstmentioned State if:(a) the recipient is present in that other State for a period or periods notexceeding in the aggregate 120 days in any period of
Register : 28-02-2017 — Putus : 14-06-2017 — Upload : 31-07-2017
Putusan PA SRAGEN Nomor 0421/Pdt.G/2017/PA Sr.
Tanggal 14 Juni 2017 — penggugat-tergugat
70
  • Kitab Madaa Hurriyatuz Zaujaini fith Thalaaq Juz halaman 83:Comet Cuiny clea 9 Gilani gd abt aly Geng il) Shall Gb Ge GU!) plAi play Lia,BLISISa gtr'gall Cemulls Cue g jtal ple aSar oy) cline Sipe) GY Cat co Syme 9 NAbANd!
    Musthafa As Sibai, halaman100:Yog agS.ghery YM) Aaa sts Aly pee Cpe ALE Lace gill g BUREN aes aati Aaa g jl Shall GUCoG pS) Gye AE Ugg) OLS abe ) al fda Glu) GS Lage y Gutlie Qu Elaia) (ddAig Label) dae spy Ata SS Li Lege aly St cage alll del Gull Gale Gay Lagi! Adee!
Putus : 10-03-2015 — Upload : 01-12-2015
Putusan MAHKAMAH AGUNG Nomor 1027/B/PK/PJK/2014
Tanggal 10 Maret 2015 — DIREKTUR JENDERAL PAJAK vs. PT. GAPURA ANGKASA
4223 Berkekuatan Hukum Tetap
  • ,Ph.D. sebagai berikut:1) Bahwa di dalam huruf a article 92 Konvensi Chicago 1944,disebutkan "this convention shall be open for adherence bymembers of the united nations and states with then, and stateswhich remained neutral during the present world conflictkemudian di huruf b disebutkan adherence shall be effected bya notification addressed to the government of the United Statesof America and shall take effect as from the thirtieth day from thereceipt of the notification by the government of the
    United Statesof America, which shall notify all the contracting states.
    Article 24 (a)) that fuel andlubricating oils on board an aircraft of a Contracting State onarrival in the territory of another Contracting State and retainedon board on leaving the territory of that State shall be exemptfrom customs duty, inspection fees or similar national or localduties and charges.
    Resolusi tersebutmengatur mengenai pembebasan pungutan atas bahan bakardan pelumas yang digunakan dalam pesawat dari negaraanggota yang melintasi yurisdiksi negara anggota lainnya;Bahwa dalam angka 2 huruf a, Council Resolution On TaxationOf Internasional Air Transport disebutkan With respect to thetaxation of income of internasional air transport enterprises andtaxation of aircraft and other moveable property, eachContracting State shall, to the fullest possible extent, grantreciprocally, kemudian
    di angka 3 disebutkan With respect totaxes on the sale and use of internasional air transport: eachContracting State shall reduce to the fullest practicable extentand make plans to eliminate as soon as Its economic conditionspermit all forms of taxation on the sale or use of internasionaltransport by air, including taxes on gross receipts of operatorsand taxes levied directly on passengers or shippers;Kalimat tersebut di huruf d dan e di atas menunjukkan bahwaThe Chicago Convention on Internasional
Register : 26-09-2013 — Putus : 08-09-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put.54962/PP/M.XVIIB/19/2014
Tanggal 8 September 2014 — Pemohon Banding dan Terbanding
12825
  • pelintas batas, atau barangkiriman melalui pos atau jasa titipan;bahwa sesuai Pasal 13 ayat (2) UndangUndang Nomor 10 Tahun 1995 tentang Kepabeanan sebagaimanatelah diubah dengan UndangUndang Nomor 17 Tahun 2006 menyebutkan tata cara pengenaan danbesarnya tarif bea masuk sebagaimana dimaksud pada ayat (1) diatur lebih lanjut dengan peraturan menteri;bahwa berdasarkan Rule 23 Annex A, Operational Certification Procedures for the ROO of ACFTA,disebutkan:The Customs Authority of the importing Party shall
    The third party Invoice number 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 party Invoice shall beattached to the Certificate of Origin (Form E) when presenting to the Customs Authority of the importing Party;bahwa berdasarkan Pasal 2 Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012 tanggal 10 Juli 2012disebutkan pengenaan bea masuk berdasarkan penetapan tarif bea masuk sebagaimana dimaksud
Putus : 10-03-2014 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 763/B/PK/PJK/2013
Tanggal 10 Maret 2014 — PT. HYUNDAI INDONESIA MOTOR VS DIREKTUR JENDERAL PAJAK
5238 Berkekuatan Hukum Tetap
  • DELETION COMPENSATION; RUNNING ROYALTY"As consideration for the reduction of income to be received by HMC as a result of permitting HIM to perform the Deletion and Local Manufacturingreferred to in Article 2 hereof, HIM shall pay to MC the followng amounts:5.1. Deletion Compensation 5.1.1.
    A Deletion Compensation in the emount of six Million andFive hundred Thousand United States Dollars (US$6,500,000)which shall be paid partially wthin 4 (four) years after thisAgreement is made and entered into;5.1.2 The parties agree that such payment wil be transferred toHMC through Hyundai Corporation, or such other party asdesignated by HMC.5.2 Running RoyaltyRunning Royalty of One Hundred twenty Dollars (US$ 120) shall bepaid by HIM with respect to each and every licensed Vehiclemanufactured
Putus : 19-07-2016 — Upload : 14-02-2017
Putusan MAHKAMAH AGUNG Nomor 885 K/Pdt/2016
Tanggal 19 Juli 2016 —
6037 Berkekuatan Hukum Tetap
  • Klausula yang relevan dengan gugatan ini yang terdapat dalam keduakontrak tersebut adalah bahwa apabila terjadi/timbul demurrage ataubiaya waktu tunggu kapal di pelabuhan muat sebagai akibatketerlambatan pihak penjual menyiapkan barang, maka pihak penjual(dalam hal ini Turut Tergugat) yang harus menanggung biaya tersebut,sebagaimana dimaksud dalam Pasal 8 Kontrak 02 dan Kontrak 03.Pasal 8.07 Kontrak 02 berbunyi:"in the event that the Seller fails to meet the guaranteed averageloading rate, the Seller shall
    In theevent that the seller loads the Shipment at a rate in excess of theguaranteed loading rate, the Buyer shall reimburse the Seller fordespatch.
    The rate of demurrage and despatch shall be advised by theBuyer at the time of vessel nomination";Terjemahannya sebagai berikut:"dalam suatu keadaan pihak Penjual gagal untuk memenuhi rataratajumlah kKemampuan peralatan kapal untuk memuat barang (batubara)sebagaimana yang. diperjanjikan, maka pihak Penjual harusmemberikan penggantian kepada pihak Pembeli atas timbulnya biayatunggu kapal.
    Biaya waktu tunggu kapal dan kelebihan pengiriman harusdisampaikan oleh pihak Pembeli pada saat memberikan informasimengenai nominasi kapal";Pasal 8.07 Kontrak 03 berbunyi:"in the event that the seller fails to meet the guaranteed average loadingrate, the Seller shall reimburse the Buyer for demurrage. In the eventthat the seller loads the Shipment at a rate in excess of the guaranteedloading rate, the Buyer shall reimburse the Seller for despatch.
    The rateof demurrage and despatch shall be advised by the Buyer at the time ofvessel nomination";Halaman 4 dari 36 Hal. Put. Nomor 885 K/Pdt/2016Terjemahannya sebagai berikut:"dalam suatu keadaan pihak Penjual gagal untuk memenuhi rataratajumlah kKemampuan peralatan kapal untuk memuat barang (batubara)sebagaimana yang diperjanjikan, maka pihak Penjual harusmemberikan penggantian kepada pihak Pembeli atas timbulnya biayatunggu kapal.
Register : 26-01-2015 — Putus : 30-12-2015 — Upload : 29-03-2017
Putusan PN JAKARTA SELATAN Nomor 44/Pdt.G/2015/PN.Jkt.Sel
Tanggal 30 Desember 2015 — PT. BERAU COAL ENERGY Tbk, Lawan PT. BUKIT MUTIARA,
187126
  • If such amicable solution is not able to beobtained in 30 (thirty) days, the dispute shall be settled in District Court ofSouth Jakarta.Terjemahan Bahasa Indonesia :ika timbul perselisihan dari Perjanjian ini, Para Pihak dengan ini sepakatuntuk menyelesaikan perselisihan tersebut secara damai. Jika penyelesaiansecara damai tidak tercapai dalam jangka waktu 30 (tiga puluh) hari,perselisinan tersebut harus diselesaikan di Pengadilan Negeri JakartaSelatan."
    Pasal 3.1 Perjanjian Pinjaman Antar Perusahaan :The Borrower shall use the facility to prepaid IPO Tax due from shareholder"Terjemahan Bahasa Indonesia :"Peminjam menggunakan dana pinjaman untuk membayar pajak IPO yangdiwajibkan kepada pemegang saham.Catatan, Lender atau Pemberi Pinjaman adalah Penggugat: Borrowe atauPenerima Pinjaman adalah Tergugat.2.
    Ketentuan Pasal 2.3 Perjanjian Pinjaman Antar Perusahaan kami kutipsebagai berikut :"The Loan shall be converted into USD currency by the Bank Indonesia (BI)Middle Rate on the date of Loan disbursement (dravdown).Terjemahan Bahasa Indonesia :"Utang pinjaman harus dikonversikan ke dalam mata uang USD sesuaidengan kurs pertengahan Bank Indonesia pada saat pencairan utangpinjaman (utang pinjaman)."
    "e Pasal6 Perjanjian Pinjaman Antar Perusahaan :The Borrower shall repay the Loan and the Interest on the expiration date ofthis Agreement..."Terjemahan Bahasa Indonesia :Penerima Pinjaman harus membayarkan Pinjaman dan Bunga pada tanggalberakhirnya PerjanjianUntuk kemudahan referensi Majelis Hakim yang terhormat, kami menguraikanpengertian yang lebih sederhana dari ketentuanketentuan di atas sebagaiberikut :a.
    Hal ini sebagaimana diatur dengan tegas dalam pasalpasal Perjanjiansebagai berikut:Pasal 3.1The Borrower shall use the facility to prepaid IPO tax due fromshareholder.(Peminjam akan menggunakan fasilitas pinjaman untuk membayarpajak penawaran perdana yang diwajibkan kepada pemegangsaham).Hal 36 dari 62 Putusan No.44/Pdt.G/2015/PN.Jkt.Sel.9.Pasal 9.1The Parties hereby agree that the term of Agreement is 12 (twelve)months, commencing effectively on January 1, 2012 until December31, 2012.
Register : 20-03-2024 — Putus : 02-04-2024 — Upload : 24-04-2024
Putusan PN INDRAMAYU Nomor 15/Pid.Sus-Anak/2024/PN Idm
Tanggal 2 April 2024 — Terdakwa
1812
  • 1 (satu) buah topi rimba bertuliskan Lawlles warna hitam corak
  • 1 (satu) buah shall warna hitam bergambar bintang serta bertuliskan thrasher warna putih
    • .
  1. Membebankan biaya perkara kepada Anak untuk membayar biaya perkara sejumlah Rp1.000,00 (Seribu Rupiah).