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Urut Berdasarkan
 
Register : 16-08-2017 — Putus : 03-04-2018 — Upload : 17-07-2018
Putusan PN JAKARTA UTARA Nomor 418/Pdt.G/2017/PN Jkt Utr
Tanggal 3 April 2018 — Penggugat:
Jeffry Jocom
Tergugat:
PT. Biro Klasifikasi Indonesia, Persero
6934
  • :Voyage Repairs and MaintenanceWhere repairs to hull, machinery or equipment, which affect or may affectClassification, are to be carried out by a riding crew during a voyage, they are tobe planned well in advance.A complete repair procedure including the extent of proposed repair and theneed for Surveyor's attendance during the voyage is to be submitted to andagreed upon by BKI reasonably in advance.Failure to notify BKI, in advance of the repairs, may result in suspension of thevessel's class.The
    above is not intended to include maintenance and overhaul to hull,machinery and equipment in accordance with the recommended manufacturer'sprocedures and established marine practice and which does not require theBKIs approval, however, any repair as a result of such maintenance andoverhauls which affects or may affect classification is to be noted in the ship'slog and submitted to the attending Surveyor for use in determining furthersurvey requirements;(Terjemahan bebas:Perbaikan dan Perawatan Selama
Register : 21-10-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56115/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13319
  • of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which
Register : 01-08-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54083/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
12124
  • ofthat Party, provided that that Party has the rights to exploit such waters, seabed and beneath theseabed in accordance with international law;Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party;Products processed and/or made on board factory ships registered with a Party or entitled to flythe flag of that Party, exclusively from products referred to in paragraph (g) above;Articles collected there which
Register : 26-07-2012 — Putus : 02-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-44837/PP/M.VII/19/2013
Tanggal 2 Mei 2013 — Pemohon Banding dan Terbanding
10223
  • itu.Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak, asalkan AlasKaki dimaksud memenuhi kriteria dimaksud butir 6.1 di atas, harus diklasifikasi pada Pos64.01.7. bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan sol luar dan bagian atas Waterproof footwear with outer soles and uppers ofdari karet atau dari plastik, bagian atasnya tidak rubber or of plastics, the uppers of which
Putus : 29-10-2018 — Upload : 19-12-2018
Putusan MAHKAMAH AGUNG Nomor 2755 B/PK/PJK/2018
Tanggal 29 Oktober 2018 — BUT FORTUNA RESOURCES (SUNDA) LIMITED VS DIREKTUR JENDERAL PAJAK;
5129 Berkekuatan Hukum Tetap
  • Putusan Nomor 2755/B/PK/Pjk/2018Bagi Hasil (Production Sharing Contract) dengan P3B Indonesia Inggrissebagaimana yang dimuat dalam Article 10.7 yang menyatakan bahwa :Notwithstanding any other provisions of this Agreement, where acompany which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other State inaccordance with its law, but the additional tax so charged shall notexceed
Putus : 08-05-2019 — Upload : 30-10-2019
Putusan MAHKAMAH AGUNG Nomor 1252 B/PK/PJK/2019
Tanggal 8 Mei 2019 — BUT FORTUNA RESOURCES (SUNDA) LIMITED VS DIREKTUR JENDERAL PAJAK
6847 Berkekuatan Hukum Tetap
  • timbulnya hak dan kewajiban yangmelekat dari perjanjian yang berasal dari kegiatan business profit,yang sudah barang tentu mempunyai yuridiksi dan tunduk padaregulasi konvensi internasional, Keempat, in casu branch profit tax,memiliki keterkaitan hubungan hukum (innerlijkke samenhang) antaraKontrak Bagi Hasil (production sharing contract) dengan P3BIndonesiaInggris sebagaimana yang dimuat dalam Article 10.7 yangmenyatakan bahwa: Notwithstanding any other provisions of thisAgreement, where a company which
Register : 23-02-2017 — Putus : 29-03-2017 — Upload : 02-05-2017
Putusan MAHKAMAH AGUNG Nomor 392 B/PK/PJK/2017
Tanggal 29 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. INTERNATIONAL MATARI ADVERTISING;
3311 Berkekuatan Hukum Tetap
  • Dollars ($236,000,000), which will be provided in increments.Subsequent increments will be subject to the availability of funds toUSAID for this purpose and the mutual agreement of the Parties, at thetime of each subsequent increment, to proceed. Section 4 of Annex 2Assistance under the SOAG is free from any taxes in Indonesia.
    Bahwa berdasarkan USAID Grant Agreement No. 497019:Article 4 : Completion Date SOAG:(a) The Completion Date, which is September 30, 2008, orsuch other date as the two Parties may agree to in writing,is the date by which the two Parties estimate that all theactivities necessary to achieve the Objective and Resultswill be completed"(b) Except as USAID may otherwise agree to in writing,USAID will not assue or approve documentation wichwould authorize disbursement of the grant for servicesperformed or
Register : 21-06-2021 — Putus : 01-07-2021 — Upload : 21-07-2021
Putusan PA SURABAYA Nomor 1922/Pdt.P/2021/PA.Sby
Tanggal 1 Juli 2021 — Pemohon melawan Termohon
154
  • Keadilan berasal dari kata justice, yangmenurut Institute of Justinian, istilah justice dirumuskan sebagai:Justiceis the constant and continual purpose which given to everyone his own.Keadilan merupakan istilah yang dipergunakan dalam hubungannyaantara rakyat dan pemerintah.Keadilan berkaitan dengan hak seseorang apa yang seharusnyaditerimanya, sehingga apabila seseorang tidak menerima apa yangmenjadi haknya, maka dianggap tidak adil, bahkan mencederai rasakeadilan.
Register : 21-09-2012 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put-50161/PP/M.VIII/16/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
11333
  • EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of ser8vice shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which
Register : 21-09-2012 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put-50159/PP/M.VIII/16/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
11431
  • EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which
Putus : 10-07-2019 — Upload : 18-10-2019
Putusan MAHKAMAH AGUNG Nomor 2010/B/PK/Pjk/2019
Tanggal 10 Juli 2019 — BUT NATUNA UK (KAKAP 2) LIMITED vs. DIREKTUR JENDERAL PAJAK
5051 Berkekuatan Hukum Tetap
  • timbulnya hak dan kewajiban yang melekat dari perjanjian yangberasal dari kegiatan business profit, yang sudah barangtentumempunyai yuridiksi dan tunduk pada regulasi konvensi internasional.Keempat, in casu Branch Profit Tax, memiliki keterkaitan hubunganhukum (innerliike samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Inggris sebagaimana yangdimuat dalam Article 10.7 yang menyatakan bahwa : Notwithstandingany other provisions of this Agreement, where a company which
Putus : 28-10-2019 — Upload : 12-12-2019
Putusan MAHKAMAH AGUNG Nomor 3659/B/PK/Pjk/2019
Tanggal 28 Oktober 2019 — PT DJABES TUNAS UTAMA vs. DIREKTUR JENDERAL BEA DAN CUKAI
5222 Berkekuatan Hukum Tetap
  • The heading excludesfibre which has been further processed (carded, dyed, etc) andfinished articles of asbestos (heading 68.12):(Pos berlaku untuk asbes mentah dalam bentuk batuan, untuk seratmentah, dipukuli atau dicuci, baik dinilai panjangnya atau tidak, untukasbes dalam serpin atau bubuk dan juga untuk limbah asbes.
Register : 10-01-2017 — Putus : 13-03-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 187 B/PK/PJK/2017
Tanggal 13 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. FREEPORT INDONESIA;
5632 Berkekuatan Hukum Tetap
  • In any event sales. commitments with Affiliates shall be mad2 only at pricesbased on or equivalent to arms length: sales and inaccordance with such terms and conditions at which suchagreement would be made if the parties. had not, beenAttiliates, with due allowance for normal selling Kentuan ini jelas mengatur bahwa setiapperjanjian penjualan dengan afiliasi hanyadilaksanakan berdasarkan pada harga atausama dengan penjualan arm's length sales"dan sesuai dengan persyaratanpersyaratandan kondisikondisi
    Paragraph 1.6 dan 1.7 OECD TPGuidelines;Paragraph 1.6 OECD TP GuidelinesWhere conditions are made or imposedbetween the two associated enterprises intheir commercial or financial relations whichdiffer from those which would be madebetween independent enterprises, then anyprofits which would, but for those conditions,have accrued to one of the enterprises, but,by reason of those conditions, have not soaccrued, may be included in the profits ofthat enterprise and taxed accordingly.Paragraph 1.7 OECD
    In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length sales and in" accordance with such terms and conditions at which suchagreement would be made if the parties. had not, beenAffiliates, with due allowance for normal selling Pasal 11 butir 2 Kontrak KaryaThe Company shall sell the Preducts in accordance with.generally accepted international business practices, anduse its best efforts to do so at prices and on terms otsale which will maximize
    the economic return from theoperations hereunder, giving effect to world marketconditions and other circumtances prevailing at the timeof sale or contract; provided that the Government shallhave the raight, on a basis which is of generalapplicability and mendiscriminatery as ta the Company,to prohibit the sale or export of Minerals or Productsif such sale or export would be cantrary to the international ebligations eT the Government or to Kontrak Karya tidak mengatur masalahmaterialitas dan sesuai
    by the Farties, the priceef such Products shall be determined on the basis of 4formula price which is"generally employed in the sale otcemparable products among unrelated parties.
Putus : 26-07-2013 — Upload : 20-05-2014
Putusan MAHKAMAH AGUNG Nomor 2372 K/Pdt/2012
Tanggal 26 Juli 2013 — YAYASAN PENDIDIKAN PELITA HARAPAN Cq SEKOLAH PELITA HARAPAN, dkk vs. CAROLINE SAPUTAN
18364 Berkekuatan Hukum Tetap
  • Grade 6 requires a weekly signature from a parent.Parenth are encouraged to review the agendas, which list home workassignments, test dates, scheduling need such as PE, ensemble andspecial events.
    Parenth are encouragedto review the agendas, which list home work assignments, testdates, scheduling need such as PE, ensemble and special events.Teachers may request that agendas need to be signed andchecked by parents if the student is consistenly not completinghome work (Junior School, ParenStudent Handbook, tentangAgenda, halaman 8, 2010/2011) Selanjutnya dapat dijelaskan juga bahwa Pembanding V dan VIdalam hal tertentu tidak menggunakan buku agenda karena sayalinat tidak efektif.
    Grade 6 requires a weekly signature from a parent.Parenth are encouraged to review the agendas, which list home workassignments, test dates, scheduling need such as PE, ensemble andspecial events. Teachers may request that agendas need to be signedand checked by parents if the student is consistenly not completing homework (Junior School, ParentStudent Handbook, tentang Agenda,halaman 8, 2010/2011);38.Bahwa selanjutnya Judex Facti telah tidak seksama menilai bukti P3,Bukti P8, Bukti P9.
Register : 17-07-2014 — Putus : 11-12-2014 — Upload : 11-03-2016
Putusan MAHKAMAH AGUNG Nomor 50 P/HUM/2014
Tanggal 11 Desember 2014 — PERKUMPULAN FORUM ZAKAT JAKARTA, DKK VS PRESIDEN RI;
14375 Berkekuatan Hukum Tetap
  • No one shall be subject to coercion which would impair his freedom tohave or to adopt a religion or belief of his choice.3. Freedom to manifest one's religion or beliefs may be subject only tosuch limitations as are prescribed by law and are necessary to protectHalaman 17 dari 31 halaman. Putusan Nomor 50 P/HUM/2014public safety, order, health, or morals or the fundamental rights andfreedoms of others.4.
    The States Parties to the present Covenant recognize the right towork, which includes the right of everyone to the opportunity to gainhis living by work which he freely chooses or accepts, and will takeappropriate steps to safeguard this right.2.
Putus : 24-08-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 339 B/PK/PJK/2010
Tanggal 24 Agustus 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
228 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifilkasikan HS 1901.10.29.00apabila
Putus : 30-12-2009 — Upload : 03-12-2010
Putusan MAHKAMAH AGUNG Nomor 192 B/PK/PJK/2009
Tanggal 30 Desember 2009 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
2510 Berkekuatan Hukum Tetap
  • ., milkenriched in vitamin or mineral salts), small quantities ofStabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride,for instance) as well as very small quatities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also contain small quantities chemical (e.g.
    Thus heading 19.01 includes,for example;Preparations in powder or liquid from used as infant food fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal groats, yeast) have been added.Milk preparations obtained by replacing one or more constituentsof milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila :Makanan
Putus : 30-12-2009 — Upload : 03-12-2010
Putusan MAHKAMAH AGUNG Nomor 193 B/PK/PJK/2009
Tanggal 30 Desember 2009 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
2710 Berkekuatan Hukum Tetap
  • ., milkenriched in vitamin or mineral salts), small quantities ofstabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride, forinstance) as well as very small quatities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also cortain small quantities chemical (e.g.
    Thus heading 19.01 includes, forexample;Preparations in powder or liquid from used as infant food for dieteticpurposes and consisting of milk to which secondary ingredients(e.g., cereal groats, yeast) have been added.Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebutdi atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila :Makanan
Putus : 02-12-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 444 B/PK/PJK/2010
Tanggal 2 Desember 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2411 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifikasikan HS 1901.10.29.00 apabila
Putus : 11-01-2011 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 380/B/PK/PJK/2009
Tanggal 11 Januari 2011 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
2414 Berkekuatan Hukum Tetap
  • . , milk enriched in vitamins or mneral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the product duringtransport in liquid state (di sodium phosphate ,trisodium citrate and calcium choride, for instance)as well as very small quantities of anti oxidants orvitamins not normaly found in the product.
    Thus heading 19.01 includes, for example ;(1) Preparations in powder or liquid from used asinfant food or for di et eticpurposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have beenadded ;(2) MIk preparations obtained by replacing one or moreconstituents of milk (e.g., butyric fats) by anothersubstances" ;Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat di kl asi fikas i kan HS 1901.10.29.00