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Urut Berdasarkan
 
Register : 25-03-2013 — Putus : 28-02-2014 — Upload : 30-09-2014
Putusan PENGADILAN PAJAK Nomor PUT-50787/PP/M.XVA/19/2014
Tanggal 28 Februari 2014 — Pemohon Banding dan Terbanding
11622
  • Ifany dispute arising out of this contract or breach there of which can not be settleamicably by both parties will be transferred to the arbitration of cahmber ofcommerce and industry of India, whose decision is final settlement for both parties.bahwa berdasarkan pemeriksaan majelis atas Surat Persetujuan PelaksanaanTindakan Karantina Tumbuhan/Pengawasan Keamanan PSAT Nomor:2012.2.14.00.K02.1.004640 tanggal 27 Agustus 2012 diperoleh petunjukbahwa atas importasi Low Grade Dried Chilli Pemohon Banding
Putus : 20-09-2018 — Upload : 13-11-2018
Putusan MAHKAMAH AGUNG Nomor 1733/B/PK/Pjk/2018
Tanggal 20 September 2018 — BUT PREMIER OIL NATUNA SEA BV vs DIREKTUR JENDERAL PAJAK
11079 Berkekuatan Hukum Tetap
  • Putusan Nomor 1733/B/PK/Pjk/2018mempunyai yuridiksi dan tunduk pada regulasi konvensi internasional.Keempat, in casu Branch Profit Tax, memiliki keterkaitan hubunganhukum (innerlijkke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Belanda sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa : Notwithstandingany other provisions of this Agreement, where a company which Is aresident of one of the two States has a permanent establishment in theother
Register : 02-06-2014 — Putus : 20-08-2014 — Upload : 30-04-2015
Putusan MAHKAMAH AGUNG Nomor 354 B/PK/PJK/2014
Tanggal 20 Agustus 2014 — PT. EXINDOKARSA AGUNG VS DIREKTUR JENDERAL BEA DAN CUKAI;
3517 Berkekuatan Hukum Tetap
  • di bawah ini kami sampaikan kutipan dari dokumentermaksud:Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, thefirst 17 weeks after pollination: green, hard, bitter, 80% moisture, 50%sugars (glucose and fructose) by dry weight; 2) Khalal stage, the next 6weeks: become full grown, still hard; color changes to yellow, orange orred, sugars increase, become largely sucrose; 3 ) Rutab stage, the next 4weeks: halfripe; soften, turn light brown; some sucrose reverts to reducingsugar which
Register : 26-11-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor PUT-54041/PP/M.VIIB/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
12328
  • , provided that that Party has the rights to exploit such waters,seabed and beneath the seabed in accordance with the international law;(g) Products of sea fishing and other marine products taken from the high seas by vesselsregistered by Party or entitled to fly the flag of that Party;(h) Products processed or/and made on board factory ships registered with a Party orentitled to fly the flag of that Party, exclusively from products referred to in paragraph (g)above;(i) Articles collected there which
Register : 07-10-2021 — Putus : 10-11-2021 — Upload : 10-11-2021
Putusan PT BANDA ACEH Nomor 394/PID/2021/PT BNA
Tanggal 10 Nopember 2021 — Pembanding/Penuntut Umum : Muhammad Arifin Siregar, S.H.
Terbanding/Terdakwa : Irma Darmayanti Binti Jasri
8325
  • Only breaches of the law which are imputable to the perpretatoras intent or negligence qualify for punishment;4. The penalty shall be determined by its utility as an instrumentfor the prevention of crime;5.
Putus : 04-08-2011 — Upload : 02-04-2014
Putusan PN SURABAYA Nomor 216/pdt.g/2011/pn.sby
Tanggal 4 Agustus 2011 — PT. LESTARI KARYA MAKMUR (penggugat) 1. PT. ASURANSI RAMA SATRIA WIBAWA CABANG SURABAYA (tergugat)
13051
  • puluh enam juta enam ratus tiga puluh tujuh ribu empatratus dua puluh delapan rupiah dua puluh sen) sebagaimana telahdibuktikan melalui Laporan transaksi dari Bank CIMB tertanggal 31 Agustus2009 (Bukti P7) ;CoInsurance Clause ;Being a coinsurer of the under mentioned insurance, companies, they shall, its forthemselves and not one for the other, severalty and independently have the rights and assume theliabilities in proportion to their respective share as mentioned below ;Any agreement or decision which
    may be made between the Assured and PT AsuransiWahana Tata, in connection with this coinsurance shall be final and binding upon all other coinsurance ;Any notice which may be given by the assured to PT Asuransi Wahana Tata in writing orotherwise shall be deemend as given to all coinsurance as well ;Name of coinsurance and their respective share : PT.
    pembayaran dari PENGGUGAT REKONVENSI/TERGUGATII KONVENSI, maka pada tanggal 3 April 2009, TergugatRekonvensi/Penggugat Konvensi telah membuat suatu pernyataan resmiRelease and Discharge Form yang ditandatangani di atas materai yang sahdan disaksikan oleh manager Bank Niaga (Sekarang Bank CIMB Niaga) yang20bernama : Tata Tanumihardja, di mana tergugat Rekonvensi/PenggugatKonvensi menyatakan sebagai berikut: (BUKTI PR3) ;we release and discharge the insurers from any and all claim, law suit anddemand which
Putus : 22-12-2014 — Upload : 01-12-2015
Putusan MAHKAMAH AGUNG Nomor 837/B/PK/PJK/2014
Tanggal 22 Desember 2014 — DIREKTUR JENDERAL PAJAK VS PT. BOSKALIS INTERNATIONAL INDONESIA
21773 Berkekuatan Hukum Tetap
  • Ltd dan PTBoskalis International Indonesia (sebagai contractor);Ruang Lingkup Pekerjaan (Scope of Work) yang tertuang pada angka 4.0Juncto 4.1 (Summary) Exhibit A ContractSpecific Details adalah sebagaiberikut:The scope of work as of the Effective Date is to construct an additionalrockberm on 3 KM of 28" subsea pipeline which divided in three (3) sectionswith 1 KM distance on every section. Location shall be TKP4546, TKP58.559,5 and TKP6667.
    Ltd. di Indonesia dalam rangka pengerjaan proyek tidakmelebihi 183 hari;Bahwa Pasal 5 ayat (2) huruf h Perjanjian Penghindaran Pajak Bergandaantara Pemerintah Republik Indonesia dan Republik Singapura menyatakan :The term "permanent establishment" shall include especially : a building site orconstruction, installation or assembly project which exists for more than 183days,Bahwa karena pekerjaan konstruksi yang dilakukan oleh BoskalisInternational (S) Re Ltd kurang dari 183 hari sebagaimana diatur
    Ltd. di Indonesia dalam rangka pengerjaan proyek tidakmelebihi 183 hari;Bahwa Pasal 5 ayat (2) huruf h P3B antara Pemerintah RepublikIndonesia dan Republik Singapura menyatakan : The term "permanentestablishment" shall include especially : a building site or construction,installation or assembly project which exists for more than 183 days,Bahwa karena pekerjaan konstruksi yang dilakukan oleh BoskalisInternational (S) Re Ltd kurang dari 183 hari sebagaimana diatur Pasal 5 ayat 2huruf h Perjanjian
Register : 28-08-2013 — Putus : 29-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52216/PP/M.VIIB/19/2014
Tanggal 29 April 2014 — 29-04-14
12225
  • Articles collected there which can no longer perform their originalpurpose nor are capable of being restored or repaired and are fit only fordisposal or recovery of parts of raw materials, or for recycling purpose,and,J.
Register : 28-01-2014 — Putus : 13-03-2014 — Upload : 05-05-2014
Putusan PTTUN SURABAYA Nomor 29/B/2014/PT.TUN.SBY
Tanggal 13 Maret 2014 — BADAN PERMUSYAWARATAN DESA (BPD) DESA SIMOREJO vs GANDA PANJAITAN
3621
  • Menurut California Evidence Code sebagaimana dikutip oleh AndiHamzah dan SF Marbun dalam bukunya : Peradilan Administrasi Negara danUpaya Administrasi di Indonesia, halaman 292, pengertian ahli adalah: .... aperson is qualified to testify as an expert if he has special knowledge,experience, training or education sufficient to quality him as an expert onsubject to which his testimony relates......( seseorang dapat memberiketerangan sebagai ahli jika ia mempunyai pengetahuan, keahlian,pengalaman, latihan
Register : 04-04-2016 — Putus : 04-10-2016 — Upload : 29-03-2017
Putusan PN JAKARTA SELATAN Nomor 213/Pdt.G/2016/PN.Jkt.Sel
Tanggal 4 Oktober 2016 — PT.Salebba Jaya ; beralamat dan berkedudukan di Wisma di Jalan Manuntung No.11 RT.008 Kelurahan Barebas Tengah Kecamatan Bontang Selatan Kota Bontang Provinsi Kalimantan Timur Indonesia ,yang dalam perkara ini diwakili oleh kuasanya, Agus Amri, H.C.L.A, Najamuddin, SH. C.L.A, M.R.Pohan, S.Psi., SH, Anang Yuliardi Chaidir, SH, Jamaluddin, S.Ag., SH. MH, Advokat Pengacara pada kantor Advokat Agus Amri & Affiliates (Triple A) berkedudukan di Jl.P.M. Noor Perum Griya Mukti Sejahtera Nomor 128 RT 39 Kel.Gn. Lingai Kota Samarinda Provinsi Kaltim Indonesia berdasarkan Surat Kuasa Khusus tanggal 1 April 2016 selanjutnya disebut sebagai : -------------------------------------------------- Penggugat ;
234438
  • Pengadilanharus meruiuk Para pihak untuk menyelesaikan sengketanya di arbitrase.Berikut kutipannya :"The court of a Contracting State, when seized of an action in a matter inrespect of which the parties have made an agreement within the meaningof this article, shall, at the request of one of the parties, refer the parties toarbitration, unless it finds that the said agreement is null and void,inoperative or incapable of being performed."
    (c) which would be deemed made for political purposesor as a commercial bribe."Terjemahan Bahasa Indonesianya adalah sebagai berikut:... Agen tidak pernah dan tidak akan melakukan pembayaran apapunkepada pihak ketiga dengan tujuan untuk, atau terkait dengan, jasajasayang disediakan oleh Agen berdasarkan perjanjian ini: ... (Cc) yang dapatdianggap diberikan untuk kepentingan politik atau sebagai suapkomersial."
    Without prejudice to any other rights to which it may be entitled,either party may give written notice to the other terminating this Agreementwith immediate effect if:13.2.1 the other patty commits a material breach of this agreement, andeither that breach is incapable of remedy or the other party shall havefailed to remedy that breach within thirty (30) days after receiving writtennotice requiring it to remedy the breach."
    dan Pasal 13.2.1 NEDA:13.2 Without prejudice to any other rights to which it may be entitled, eitherParty may give written notice to the other terminating this Agreement withimmediate effect ifHal 36 dari 52 Hal Putusan Sela No.213/Pdt.G/2016/PN.Jkt.Sel.13.2.1 the other party commits a material breach of this agreement, andeither that breach is incapable of remedy or the other party shall havefailed to remedy that breach within thirty (80) days after receiving writtennotice requiring it to remedy
Putus : 30-06-2014 — Upload : 17-06-2015
Putusan MAHKAMAH AGUNG Nomor 220/B/PK/PJK/2014
Tanggal 30 Juni 2014 — DIREKTUR JENDERAL PAJAK vs. PT. WIRAKARYA SAKTI
5137 Berkekuatan Hukum Tetap
  • However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest.Halaman 18 dari 40 halaman. Putusan Nomor 220 /B/PK/PJK/20143.
    Putusan Nomor 220 /B/PK/PJK/20148. 2.immediatelyreceived by a resident of a State with which theState of source had concluded a convention. The term"Beneficial Owner " is not used in a narrow technical sense,rather, it should be understood in its context and in light of theobject and purposes of the Convention, including avoidingdouble taxation and the prevention of fiscal evasion andavoidance ;.
    Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan,Pembuktian dan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam /Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yangdijatuhkan merupakan kasus yang berhubungan dengan perkembanganhukum (law development), sehingga pada hakekatnya
Putus : 25-05-2012 — Upload : 13-11-2012
Putusan MAHKAMAH AGUNG Nomor 268 K/Pdt.Sus/2012
Tanggal 25 Mei 2012 — PT. SUMI ASIH ; VINMAR OVERSEAS Ltd
933930 Berkekuatan Hukum Tetap
  • sebagaimana telah diratifikasi olehRepublik Indonesia melalui Keputusan Presiden No. 34/1981, tanggal 5Agustus 1981, menyatakan bahwa pengadilan yang berwenang untukmengadili permohonan pembatalan putusan arbitrase internasional adalahpengadilan di tempat putusan arbitrase tersebut dijatuhkan ;Pasal V butir (e) menyatakan bahwa pelaksanaan suatu putusan arbitraseinternasional dapat ditolak apabila putusan arbitrase internasional tersebuttelah dibatalkan oleh :a competent authonty of the country in which
    , or under the lawof which,that award was made.
    Bukti bahwa Putusan AAA mengandung putusan yang ultra petitakarena mengabulkan jumlah tuntutan ganti rugi sebesar US$5,578,461.00 yang melebihi jumlah tuntutan ganti rugi sebesar US$1,500,000.00 adalah Statement of Claim (surat gugatan) di Arbitrase,dari Terbanding dalam perkara arbitrase (vide Bukti P 6), yangPembanding kutip sebagai berikut :DAMAGESAs a result of PT Sumis refusal to compy eith its contractualobligations, Vinmar did not receive 22,100.396 metric tons ofbiodiesel which it was due
Putus : 09-06-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 438/B/PK/PJK/2016
Tanggal 9 Juni 2016 — DIREKTUR JENDERAL PAJAK VS PT. METAL ONE INDONESIA
3816 Berkekuatan Hukum Tetap
  • broker forThe First Party to develope and promote The First Partys businessin Indonesia,b) The Second Party hereby accepts the appointment and agrees toperform the duties as set forth under section 2 hereof;3) Duties of The BrokerThe Second Party shall, when requested by The First Party, renderfollowing services:a) To obtain offers of bids of The First Party to customers orsuppliers, andb) To convey offers or bids of The First Party to costumers orsuppliers, andc) To render any other services, which
    broker for TheFirst Party to develope and promote The First Party s business inIndonesia;b) The Second Party hereby accepts the appointment and agrees toperform the duties as set forth under section 2 hereof;3) Duties of The BrokerThe Second Party shall, when requested by The First Party, renderfollowing services:a) To obtain offers of bids of The First Party to customers or suppliers,andb) To convey offers or bids of The First Party to costumers or suppliers,andc) Torender any other services, which
Register : 15-11-2016 — Putus : 23-05-2017 — Upload : 12-07-2019
Putusan PN JAKARTA UTARA Nomor 550/Pdt.G/2016/PN .JKT.UTR
Tanggal 23 Mei 2017 — Penggugat:
PT. OCEAN CHAMP SEAFOOD
Tergugat:
1.PT. KORMAN INDO EXPRESS
2.PT. SAMUDERA INDONESIA, Tbk
3.PT. MERATUS LINE
232132
  • Bahwa Bill of Lading sebagai perjanjian pengangkutan tidak hanyadiakui menurut hukum nasional Indonesia namun pengertian yang samajuga diberikan dalam konvesi internasional Hamburg RulesUnitedHal 9 dari 45, Putusan Nomor 550/Pdt.G/2016/PN.Jkt.Utr.Nations Convention on the Carriage of Goods by Sea, 1978, dimanadalam Pasal 1 angka 8 berbunyi sebagai berikut:"Bill of Lading means a documents which evidences a contract ofcarriage by sea and taking over or loading of the goods by the carrier,and by which
    In thisinstance, the crabmeat was packed in metal tins and then further intocarboard cartons, both of which would provide insulation to the goodsduring this period, particularly considering the goods appear to havebeen shipped prechilled and were maintained at a low temperature priorto the incident, for an extended period of time.
    We consider that the product wasvacuum packed as well, which should minimize contamination withbacteria"; 9 222 n nnn n nn nnn n nn ne enn Kutip tutup:worn nn nnn nnn nnn nnn nn nnn nnn nn nnn nnn nnn nnn nnn nn nnn nnn nnn nnn Terjemahan: Selain itu Kami mengetahui dari B/L bahwa muatan tersebut berisipasteurisasi daging kepiting (hampir masak), yang mana bakterinyatelah dilenyapkan selama proses pasteurisasi.
Register : 28-02-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56109/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
14727
  • rules of origin provided it is shown tothe satisfaction of the relevant government authorities of the importing party that:i) an exporter has dispatched those products from the territory of the exporting Party to thecountry where the exhibition is held and has exhibited them there,il) the exporter has sold the goods or transferred them to a consignee in the importing Party,andiii) the products have been consigned during the exhibition or immediately thereafter to theimporting Party in the state in which
Register : 23-04-2012 — Putus : 11-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43867/PP/M.VII/19/2013
Tanggal 11 Maret 2013 — Pemohon Banding dan Terbanding
17483
  • This product is not now produced on any great scaleoutside Europe, because in Malaysia and Indonesia palm oil is refined by thephysical process which gives PFAD rather than PAO.Palm Fatty Acid Distillate (PFAD)Palm Fatty Acid Distillate (PFAD) is a by product from the physical refiningof palm oil which is now the most widely used process in the major producingcountries. It scale of production is large enough to support significantinternational trade in it.
Register : 02-02-2012 — Putus : 19-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put-44054/PP/M.IX/19/2013
Tanggal 19 Maret 2013 — Pemohon Banding dan Terbanding
11929
  • In exceptional cases where the Certificate of Origin(Form E) has not been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of theexporter, the Certificate of Origin (Form E) shall be issuedretroactively in accordance with the domestic laws, regulationsand administrative rules of the exporting Party within twelve (12)months from the date of shipment, in which case it is necessary toindicate ISSUED RETROACTIVELY in Box 13.
Register : 19-07-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52141/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
12627
  • Products of sea fishing and other marine products taken from the high seas by vessels registered with a Partyor entitled to fly the flag of that Party,dfly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which can no longer perform their original purpose nor are capable of being restoredor repaired and are fit only for disposal or recovery of parts of raw materials, or for recycling purposes4, andGoods obtained or produced in a Party solely
Putus : 12-02-2013 — Upload : 21-10-2013
Putusan MAHKAMAH AGUNG Nomor 1821 K/Pdt/2012
Tanggal 12 Februari 2013 — Ir. I PUTU NGURAH SUTISNA, M.Si, DK VS SLAMET SOEPRATIKNO, SH
12794 Berkekuatan Hukum Tetap
  • Rohwer dalambukunya Contracts) menyatakan bahwa mental defects ataumental illness dapat menyebabkan : Ketidaksanggupan penderita untuk mengerti akibat hukum dariadanya perikatan ( mental conditions that impair a personscognitive abilitythe ability to understand the nature andconsequences of a propesed transaction );e Ketidaksanggupan penderita untuk bertindak secara beralasanatau masuk akal (mental conditions which impair a personsmotivation or ability to act reasonably )Dalam hal penderita kekurangan
Register : 24-11-2011 — Putus : 13-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.43271/PP/M.I/13/2013
Tanggal 13 Februari 2013 — Pemohon Banding dan Terbanding
16252
  • bahwa selanjutnya Pasal 13 ayat (3b) Persetujuan Penghindaran Pajak Berganda (P3B) antaraIndonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one of theContracting States for the use of, or the fight to use, industrial, commercial or scientific equipment,but not including ships, aircraft or containers the income from which is exempt from tax by the otherContracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal