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Urut Berdasarkan
 
Register : 30-08-2013 — Putus : 23-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52069/PP/M.XVIIA/19/2014
Tanggal 23 April 2014 — Pemohon Banding dan Terbanding
12225
  • menyampaikan semua dokumendokumen sesuai UndangundKepabeanan dan juga telah menyerahkan hard copy bukti Proceed Devisa Impor ydibayar per rekening bank devisa;bahwa pada persidangan Pemohon Banding sampaikan surat tanpa nomor tanggalFebruari 2014, mengenai Tanggapan atas For E yang pada pokoknya menyatakan seb:berikut:1.Pada Rules of Origin (ROO) For The AseanChina Free Trade Area (ACFTA) fchapter 3 article 3.2 Origin Criteria disebutkan bahwa:For the purposes of this chapter, goods imported by a party which
    are consigned withe meaning of article 3.8 (Direct consignment), shall be deemed to be originatingeligible for preferential tariff treatment if they confirm to the origin requirements urany one of the following:a) Goods which are wholly obtained or produced in the territory of the exporparty set out a as defined in article 3.3 (Wholly Obtained or Produced Goods)b) Goods not wholly obtained or produced in the territory of the exporting pprovided the said goods are eligible under Article 3.4 (Not
    Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recover:parts of raw materials, or for recycling purpose(4; andk.
Putus : 13-12-2016 — Upload : 15-05-2017
Putusan PT SEMARANG Nomor 385/Pdt/2016/PT SMG
Tanggal 13 Desember 2016 — GOLD COIN SERVICES SINGAPORE Pte., Ltd dkk melawan LANGDALE PROFITS LIMITED
12976
  • 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."
    This refers to Article 1 on Definitions, page31, paragraph 2 of the Syndicated Credit Facility Agreement No. 159(see Exhibit P1), which states as follows:"Scheduled Completion Date:means the date that Project Completion is required to occur pursuantto this Agreement, which date shall be not later than 31st (thirty first)day of December 1996 (one thousand nine hundred and ninety six) ,unless Majority Lenders otherwise agree in writing.As translated into Indonesian Language as follows:"Date of completion
    Service Supplier is a person or agency which business activitiesshall provide construction service.Whereas furthermore in Article 4 of Construction Service Law, it isregulated as follows:"Types of construction service, consists of construction planningissues, construction supervision issues which each to beconducted by a construction planner and construction supervisor.
    excess in Cilacap Flour Factory ProjectConstruction compared to the original budget;Whereas the result of PWC's audit showed that such delay has createdcost overrun which, until 30th April 1997, amounted to US$ 4,430,253.
    Amendment , No. 19 (seeExhibit P2), in which loss suffered by the Plaintiff is in the form offinancial loss for the money that lent to Defendant by the PlaintiffHalaman 22, Putusan No. 385/Pdt/2016/PT SMG26.2/.28.failed to be used for the original purpose, which is to finance theproject construction in accordance with the budget.
Register : 16-07-2019 — Putus : 27-08-2019 — Upload : 30-10-2019
Putusan MAHKAMAH AGUNG Nomor 2923 B/PK/PJK/2019
Tanggal 27 Agustus 2019 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
3614 Berkekuatan Hukum Tetap
  • Bahwa pada penjelasan pos 64.02 pada halaman XII 6402112:Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged onrivets or similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base orplatform by riveting;(c) Slippers or mules without quarter or counter,the uppersof which, being produced in one piece or assembled otherthan by stitching, are
    attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counteror heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached tothe sole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (forexample, bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut diatas, maka sandal jepit dan sandal yang diimpor PemohonBanding sekarang Pemohon Peninjauan Kembali dapat masukpos
Putus : 11-02-2019 — Upload : 29-05-2019
Putusan MAHKAMAH AGUNG Nomor 232/B/PK/Pjk/2019
Tanggal 11 Februari 2019 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
3821 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 08-04-2019 — Upload : 01-08-2019
Putusan MAHKAMAH AGUNG Nomor 922/B/PK/Pjk/2019
Tanggal 8 April 2019 —
165 Berkekuatan Hukum Tetap
  • Putusan Nomor 922/B/PK/Pjk/201911.12.13.14.pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;
    (c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes
Putus : 13-12-2018 — Upload : 10-01-2019
Putusan PT JAKARTA Nomor 351/Pid.Sus/2018/PT.DKI
Tanggal 13 Desember 2018 — Stephen Walters
277275
  • This message is intendedonly for the use of the individual or entity to which it is addressed and may contain information which isprivileged, confidential or subject to copyright.
    The original KUD (which did not support One Asia) was in March 2015legalized by the Regional Government following its tanuary 2015 Annual Meeting. The newKUD, supported by One Asia for a period of twelve months, has no legal standing under CoOperative law. Finding itself with no legal standing, this new KUO supported by One Asia filed alaw sult ageinat the old and legal KUO on May 7, 2015.
    ThisMOU announced on May 11, 2015 has triggered a Default Notice (see letter to One Asia,One Asla Resources owns 90% of PT Pani Resources Indonesle which has the right to process all ore viaon oxdusive offtake from the Pani UP which is owned by the KUD.
    The company says it has a total resource of 2.6 million ounces, A feasibilityStudy is being carried out and One Asis is also awaiting permits for facility constructionThe second project is al Gunung Pani, Gorontalo, which has resources totalling 2.4 million ouncesto date. This project is carried out by a joint venture subsidiary with KUO Dharma Tani Marisa. Afeasibility study is being carried oul and the company is also awaiting operational permits.
    We are extremely plaased in establishing a partnership with Provident and they bringto One Asia s team with extensive Indonesian exporience and networks which will be inveluable toOne Asia as the company grows.Lion Selection Group and Asian Lion own a combined equity interest of 38% of One AsiaResources, an Australian unlisted public companyTags Q OneAsieResouces feasibility stidy ) operetionalpenmits % Lion Selection Groupof? VU2015 8:4 AMHalaman 19 dari 28 hal.
Register : 18-11-2019 — Putus : 13-12-2019 — Upload : 16-12-2019
Putusan PN BATAM Nomor 50/Pdt.G.S/2019/PN Btm
Tanggal 13 Desember 2019 — Penggugat:
PT NATIONAL INDUSTRIAL GASES INDONESIA
Tergugat:
PT WASCO ENGINEERING INDONESIA
119163
  • Btm.50 / PDT.GS/ 2019 / PN.BTM, kesepakatan lain apa pun (tertulisatau lisan) yang dibuat antara kedua PIHAK, dan hubungankontraktual lainnya yang ada antara PIHAK pada saat tanggalkesepakatan ini, apakah diketahui atau tidak diketahui dan apakahsaat ini ada, sesuai dengan undangundang, kontrak, atau hukumlain yang berlaku;(b) Irrevocably waive, release, discharge and forever quit allclaims, complaints, suits, causes of action, demands, liabilities,entitlements and any other legal recourses which
    Btm.Kesepakatan ini, apakah diketahui atau tidak diketahui dan apakahada atau tidak, Sesuai dengan undangundang, kontrak, atauhukum lain yang berlaku;(b) Irrevocably waive, release, discharge and foreverquit all claims, complaints, suits, causes of action, demands,liabilities, entitlements and any other legal recourses which thePLAINTIFF has or may have or would, but for this Agreement,have or may have against the PLAINTIFF in relation to the caseNo. 50 / PDT.GS/ 2019 / PN.BTM, any other agreements
    (a) Sebagaimana disyaratkan oleh hukum yang berlaku dimana PIHAKtersebut tunduk, sebagaimana disyaratkan oleh perintah yangdibuat oleh pengadilan dengan yurisdiksi yang kompeten ataudengan tujuan pendaftaran putusan ini sebagai keputusanpengadilan berkekuatan hukum tetap , atau sebagaimanadisyaratkan oleh pemerintah atau otoritas pengatur dalammelaksanakan fungsifungsi hukumnya dengan benar;(a) As required by applicable law to which such PARTY issubject, as required by an order made by a court of
    4BiayaCostsPENGGUGAT menanggung biaya terkait perkara No. 50 / PDT.GS/ 2019 /PN.BTM, dan segala biaya dan pengeluaran (legal dan cara lainnya) yangterjadi di dalam atau timbul dari persiapan, negosiasi dan pelaksanaanKesepakatan ini, atau yang terkait dengan subjek Kesepakatan ini.The PLAINTFF shall bear the costs of the case No. 50 / PDT.GS/ 2019 /PN.BTM, and any costs and expenses (legal and otherwise) incurred in orarising out of the preparation, negotiation and execution of this Agreement,or which
    Unless expressly agreed, no variation shall constitute a general waiverof any provisions of this Agreement nor shall it affect any rights,obligations, or liabilities under or pursuant to this Agreement which havealready accrued up to the date of variation, and the rights andobligations of the PARTIES under or pursuant to this Agreement shallremain in full force and effect.Pasal 6Article 6Ketidakabsahan dan KeterpisahanInvalidity and SeverabilityJika ada ketentuan dalam Kesepakatan ini yang diputuskan
Putus : 27-12-2012 — Upload : 18-09-2013
Putusan MAHKAMAH AGUNG Nomor 631 K/Pdt.Sus/2012
Tanggal 27 Desember 2012 — HARVEY NICHOLS AND COMPANY LIMITED, suatu perseroan terbatas yang didirikan berdasarkan hukum Inggris (registrasi No. 1774537) vs 1. PT. HAMPARAN NUSANTARA; 2. PT. MITRA ADIPERKASA, Tbk;
728674 Berkekuatan Hukum Tetap
  • Torder that the respondents must pay my fees, which I settle in the totalamount of 12,175 plus VAT if applicable (which includes the costs ofthe award on Jurisdiction), together with expenses of 340.75; and thatif the claimant has paid those fees and expenses in the first sentence, it isentitled to immediate reimbursement by the respondents;"Dengan terjemahan sebagai berikut:"VIPutusanUntuk alasanalasan yang dikemukakan di atas, saya memutuskan sebagaiberikut:a.
    For the reasons set out above paragraph 71 of my award is amended to readas follows (the only changes being to subparagraphs (f) and (g):a I declare that the Exclusive licence agreement between the parties dated 23January 2007 ("the Agreement") is a valid agreement which is binding on the parties;b I confirm the declarations made in my award on Jurisdiction dated 14 June2010, namely that:i.
    I order that the respondents must pay my fees, which I settle in the totalamount of 12,175 plus VAT if applicable (which includes the costs of theaward on Jurisdiction), together with expenses of 340.75; and that if theclaimant has paid those fees and expenses in the first sentence, it is entitledto immediate reimbursement by the respondents";Dengan terjemahan sebagai berikut:"VIPutusan Yang Diubah13.
    Pasal V butir (e) menyatakan bahwa pelaksanaan suatu putusan ArbitraseInternasional dapat ditolak apabila putusan Arbitrase Internasional tersebut telahdibatalkan oleh:"a competent authority of the country in which, or under the law of which, thataward was made";Terjemahannya dalam Bahasa Indonesia adalah sebagai berikut: "Lembaga yangberwenang di Negara di mana, atau berdasarkan hukum mana putusan tersebutdijatuhkan";15. Putusan Arbitrase IDSR 129100009 dijatuhkan di London, Inggris.
    , or under the law of which, thata ward was made;Terjemahannya dalam Bahasa Indonesia adalah sebagai berikut:Lembaga yang berwenang di Negara di mana, atau berdasarkan hukum manaputusan tersebut dijatuhkan";3.
Putus : 30-01-2020 — Upload : 07-07-2020
Putusan MAHKAMAH AGUNG Nomor 365/B/PK/Pjk/2020
Tanggal 30 Januari 2020 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
26273 Berkekuatan Hukum Tetap
  • Berdasarkan General Exlanatory Notes Chapter 64 paragraphs (C)and (D) diketahui juga pengertian mengenai sol luar/out sole danpagian atas/upper sebagaimana berikut:(C) The term outer sole as used in headings 64.01 to 64.05 means that part of the footwearfother than an attached heel) which, when in use, is 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 nee shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
    The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to these which consist simply ofstraps or thongs (for example, sandals).If the upper consists of two or more materials, classification is determined by theconstituent material which has the preaest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamental strips
    Berdasarkan General Explanatory Notes Chapter 64, pada alineapertama disebutkan sebagai berikut:GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear Gncieting grextnoerirrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.f.
Putus : 30-07-2018 — Upload : 14-11-2018
Putusan MAHKAMAH AGUNG Nomor 1567/B/PK/Pjk/2018
Tanggal 30 Juli 2018 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
18538 Berkekuatan Hukum Tetap
  • Putusan Nomor 1567/B/PK/Pjk/201811.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which areproduced In one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece
    or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang
Register : 08-03-2019 — Putus : 08-05-2019 — Upload : 01-11-2019
Putusan MAHKAMAH AGUNG Nomor 1220 B/PK/PJK/2019
Tanggal 8 Mei 2019 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
7223 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 14-09-2018 — Putus : 24-10-2018 — Upload : 18-12-2018
Putusan MAHKAMAH AGUNG Nomor 2788 B/PK/PJK/2018
Tanggal 24 Oktober 2018 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAN BEA DAN CUKAI;
3318 Berkekuatan Hukum Tetap
  • Putusan Nomor 2788/B/PK/Pjk/201811.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIIl64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by niveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece
    or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding (sekarangPemohon
Register : 22-02-2019 — Putus : 04-04-2019 — Upload : 27-05-2019
Putusan MAHKAMAH AGUNG Nomor 939 B/PK/PJK/2019
Tanggal 4 April 2019 — CV. PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI;
5426 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platform bynveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleHalaman 8 dari 13 halaman.
    Putusan Nomor 939/B/PK/Pjk/2019by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);12.
Putus : 18-05-2016 — Upload : 30-09-2016
Putusan MAHKAMAH AGUNG Nomor 26 PK/Pdt.Sus-Arbt/2016
Tanggal 18 Mei 2016 — 1. ASTRO NUSANTARA INTERNATIONAL B.V, DKK VS 1. PT AYUNDA PRIMA MITRA, DKK
14611917 Berkekuatan Hukum Tetap
  • they are jointly andseverally liable;To C6 RM 210,884,780 by R3 to the intent that its liability will be reducedby any payment made under 1;To C7 US$ 5,773,134 by R1, R2, and R3 for which they are jointly andseverally liable;To C7 US$ 15,659,174 by R3 to the intent that its liability will be reducedby any payment made under 3;To 08 US$ 59,327,055 by R1, R2, and R3 for which they are jointly andseverally liable;To C8 US$ 151,281,770 by R3 to the intent that its liability will bereduced by any payment
    RI and R2 are liable for 49% ofthis amount which is US$77042744 US$7, 149,848.Following our conclusions in part three the tribunal awards and orders thatrestitution shoud be made and paid as follows:To C8 US$591327055 US$59,459,258 by RI, R2 and R3 for which they areJointly and severally liable;Terjemahan resmi dalam Bahasa Indonesia:"Saluran Perubahhaluan:Nilai total (tidak termasuk pajak) yang dituntut atas 21 saluran perubahhaluan yang diperoleh dari para pembeli lisensi pihak ketiga adalahUS$22,741,577
    Nomor 26 PK/Pat.SusArbt/2016stake in the reference which has (until now) been very hard fought at everystage. The issues were complex and the documents voluminous. TheTribunal see no reason to reduce any award for costs simply on the basisthat the amounts claimed are excessive;19.In principle, the Claimants should have their costs as the obviouslysuccessful party.
    To C6:RM35,974,386 by R1, R2 and R3 for which they are jointly andseverally liable;ii. Further, to C6: RM73,417, 116 by R3 to the intent that its liability will bereduced by any payment under (1);iii. To C7: US$1,397,493 by R1, R2 and R3 for which they are jointly andseverally liable;iv. Further, to C7: US$4,123,497 by R3 to the intent that its liability would bereduced by any payment under (iii);v. To C8 US$14,531,934 by R1, R2 and R32 for which they are jointly andseverally liable;vi.
    For the reasons set out above, the Tribunal apportions the total costs of thearbitration as between the Claimants and the Respondents as follows:Claimants: NilRespondents: 100%Any enforcement of this part of the Award against the Respondents shouldtake account of deposits which they have paid to SIAC of S$617,217.48 andthe sum of S$150,708 paid directly to the Claimants following the hearing inLondon in September 2009;Halaman 12 dari 41 hal. Put. Nomor 26 PK/Padt.SusArbt/20163.
Register : 01-02-2012 — Putus : 25-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43422/PP/M.VIII/12/2013
Tanggal 25 Februari 2013 — Pemohon Banding dan Terbanding
146112
  • staged in Schedul 5 in respect of all sales and supply of productsServices pursuant to orders procured solely by the representative from customers inTerritory and accepted by Baker during the term of agreementRefrences in this Clauses 6.1 are limited to customer to whom the representative isappointed under this agreement to promote and market the sale of products andthe supply of services6.2 No Later than 45 days after termination of this agreement Baker Shall pay therepresentative any commission which
    become due to it under this agreementprior to termination, in addition, Baker shall following termination pay to theRepresentative commission, within 30 days of such becoming due as provided inClause 6.4, in respect of sales concluded by Baker after termination in respect oforders procured and referred to Baker by the Representative prior to termination ,provided that :(a) Commision will only be due to the Representative on sales of products andorder for Services referred to above in respect of which
    Baker agrees to pay Representative the total sum of Four Million UNITEDSTATES DOLARS AND NO/100 ($4,000000.00) which will be paid toRepresentative as referenced in Article 2.2 below. This payment is a net amount ofall funds due pursuant to this Termination Agreement.
    (b) The 10% balance of settlement funds (US $ 400,000,00.) wil funded byBaker within 7 (seven) business days following the mutual execution of allappropriate share transfer documentation and resignations by the shareholders anddirector of PT Eastman Christensen Indonesia (PT ECI) , Mr Rayan Wijaya, MrToto Utomo, and Mr Herman Ganda which actions will implement the newshareholding structure in PT ECI. ....bahwa berdasarkan Termination Agreement (of Sales Representative Agreement)tersebut disepakati
Register : 08-10-2010 — Putus : 11-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor PUT.48167/PP/M.V/19/2013
Tanggal 11 Nopember 2013 — Pemohon Banding dan Terbanding
11022
  • ., yang diserahkan oleh Pemohon pada saat mengajukan keberatan, yangmenjelaskan sebagai berikut : "TMP Chemical Nickel is an alkaline type electrolessnickel plating solution for plating on plastics, which has ... etc";bahwa berdasarkan Material Safety Data Sheets yang dilampirkan oleh Pemohon,pada angka 9.
    Oleh karena itu, jelas disebutkan bahwa preparat untuk permukaanlogam dalam proses electroplating diklasifikasikan dalam pos tariff 3810.10.0000;bahwa berdasarkan Technical Data Sheet (TDS), TMP Chemical Nickel is an alkalinetype electroless nickel plating solution for plating on plastics, which has superiorstability for brightness of deposits for long period use with replenishment.Dikarenakan TMP Chemical Nickel A dan TMP Chemical Nickel B memangdigunakan hanya untuk proses electroplating (pelapisan
    TMP Chemical Nickel A dan TMP Chemical Nickel B merupakan Chemical forPlating on Plastics;bahwa Terbanding menetapkan Pos Tarif : 3824.90.9000 adalah olahan pengikatuntuk acuan atau inti penuangan logam; produk dan preparat kimia dari indutri kimiaatau industri terkait (termasuk olahan yang terdiri dari campuran produk alami), tidakdirinci atau termasuk pos lainnya;bahwa berdasarkan Explanatory Notes to The HS, heading 38.24 disebutkan sebagaiberikut:"Heading 38.24 includes the following goods which
Register : 23-12-2010 — Putus : 24-04-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put.44735/PP/M.XV/16/2013
Tanggal 24 April 2013 — Pemohon Banding dan Terbanding
16547
  • Often there is a requirement that the child must beaccompanied by an adult paying full price" Special prices offered to friends of sellerA discounted price offered to friends of the salesperson, an attitude which isparodied in the stereotype of a salesman saying "It costs suchand such, but for you ...m Special prices offered to local residents"Common in tourist destinations, this discount is intended to promote localpatronage.
    A list price often definesa starting point from which discounts set a lower market price. Marketers offer discount inseveral classifications : cash, trade and quantity discounts.bahwa Quantity Discount dibedakan menjadi dua jenis, yaitu : Cumulative dan Noncumulative Discount ;Cumulative Quantity Discounts reduce prices in amounts determined by purchases overstated time periods.
    The minimum quantity at which discount is offered.2. The number of "breaks" or additional discounts for large purchases, which are offered.3. The maximum quantity qualifying for every additional discount.4. The actual amount of discount offered at each quantity level.The mathematical model should answer the following questions:a. What is to be accomplished by quantity discount? Orb. What policy is likely to be accomplished by a quality discount?
    The mathematical model assumes twokinds of expenses, viz., ordering costs and inventory carrying costs, which may change withthe size of an order. An increase in order size reduces one of the above costs while increasesthe other cost. Therefore, for every buyer, there is an optimum size order (EOQ) in theabsence of quantity discount. Purchasing the quantities larger than EOQ, actually is a loss tothe buyer.
    This loss must be counter balanced by any quantity discount, which force him topurchase more than computed EOQ. This will reduce the seller's cost.
Putus : 14-02-2018 — Upload : 14-03-2018
Putusan MAHKAMAH AGUNG Nomor 277 B/PK/PJK/2018
Tanggal 14 Februari 2018 — CV. PUJIMA GOARNA VS DIREKTUR JENDERAL BEA DAN CUKAI
256 Berkekuatan Hukum Tetap
  • (b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock
Register : 01-11-2018 — Putus : 10-12-2018 — Upload : 18-03-2019
Putusan MAHKAMAH AGUNG Nomor 3109 B/PK/PJK/2018
Tanggal 10 Desember 2018 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
426 Berkekuatan Hukum Tetap
  • Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by niveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached
    to the sole by stitching;(d) Sandals consisting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);1.
Register : 14-09-2018 — Putus : 24-10-2018 — Upload : 18-12-2018
Putusan MAHKAMAH AGUNG Nomor 2786 B/PK/PJK/2018
Tanggal 24 Oktober 2018 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAN BEA DAN CUKAI;
3311 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced