Putusan Nomor 520 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. Mengabulkan permohonan penundaan Penggugat untuk seluruhnya; Mewajibkan kepada Tergugat untuk menunda pelaksanaan KeputusanBupati Sigi Nomor: 140623 Tahun 2017 tentang Pemberhentian TidakDengan Hormat Sebagai Pegawai Negeri Sipil atas nama Nursia, S.Pd.

Putusan Nomor 520 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Menghukum Pemohon Kasasi membayar biaya perkara pada tingkatkasasi sejumlah Rp500.000,00 (lima ratus ribu Rupiah);Demikianlah diputuskan dalam rapat permusyawaratan Majelis Hakimpada hari Selasa, tanggal 29 Oktober 2019, oleh Dr. H. Yulius, S.H., M.H.

Putusan Nomor 541 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.7. CHIN CHIN HIN, Kewarganegaraan Indonesia, tempattinggal Jalan Khatulistiwa, Gang Teluk Air RT. 001/RW009, Kelurahan Siantan Hilir, Kecamatan PontianakUtara, Kota Pontianak, pekerjaan Karyawan Swasta;8. TJHIN TJHONG SEN, kewarganegaraan Indonesia,tempat tinggal Jalan Khatulistiwa, Gang Teluk Air, RT.001/RW.

Putusan Nomor 541 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.14.

Putusan Nomor 541 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.4. Menghukum Tergugat untuk membayar semua biaya perkara yang timbulakibat gugatan ini;Atau suatu putusan lain yang dianggap patut layak dan adil menuruthukum (ex aequo et bono);Menimbang, bahwa terhadap gugatan tersebut, Tergugat danTergugat II Intervensi mengajukan eksepsi sebagai berikut:Eksepsi Tergugat sebagai berikut:1.

Putusan Nomor 4054 B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. Menurut SKPLB00094 Menurut Wajib Pajak Temuan yang diterima Temuan yang No Uraan Pemohon Banding jseharusnyacibatalkan(Ro) (Ro) RR) (Ro)' Dasar Pengenaan Pajaka Ekspor 1,243,609,718b, Penyerahan yang PPAnya harus cioungut sendin.

Putusan Nomor 4054 B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3. Dengan mengadili sendiri:1.1. Menolak permohonan banding Termohon Peninjauan Kembali:1.2.

Putusan Nomor 4054 B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2002 tentang Pengadilan Pajak, serta peraturan perundangundangan yangterkait:MENGADILI:1. Menolak permohonan peninjauan kembali dari Pemohon PeninjauanKembali DIREKTUR JENDERAL PAJAK;:2.

Putusan Nomor 473 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2.

Putusan Nomor 473 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3. Tentang kedaluwarsa;4. Tentang salah objek;Eksepsi Tergugat II Intervensi:1. Pengadilan tidak berwenang mengadili;2. Gugatan tidak lengkap, tidak cermat dan kabur (obscuur libels);3.

Putusan Nomor 473 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Menyatakan batal dan tidak sah Sertipikat Hak Guna Bangunan Nomor62, Kelurahan Manahan, Kecamatan Banjarsari, Kota Surakarta atasnama PT Asatex Jaya Surakarta Gambar Situasi tanggal 16 Oktober1995 Nomor 5292/1995 luas 624 m2 terbit 28 Oktober 1996 oleh KepalaKantor Pertanahan Surakarta;3.

Putusan Nomor 62/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2017 atas SKPKB PPN dengan Nomor 00046/207/14/063/16 tanggal 18Maret 2016 untuk Masa Pajak Maret 2014 harus dibatalkan;Menimbang, bahwa atas banding tersebut, Terbanding mengajukansurat uraian banding tanggal 26 Oktober 2017;Menimbang, bahwa amar Putusan Pengadilan Pajak NomorPUT115602.16/2014/PP/M.XVIB Tahun 2018, tanggal 13 Desember 2018,yang telah

Putusan Nomor 62/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3.2.

Putusan Nomor 62/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Redaksi Rp 10.000,003. Administrasi PK Rp2.484.000,00 Untuk SalinanJumlah Rp2.500.000,00 MAHKAMAH AGUNG RIa.n. PaniteraPanitera Muda Tata Usaha NegaraASHADI,S.HNIP. 195409241984031001 Halaman 10 dari 10 halaman. Putusan Nomor 62/B/PK/Pjk/2020

theRepresentative commission at the following percentage rates og Net Invoice Sales;Percentage as 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 has 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

Notwithstanding any otherprovisions herein, Representative acknowledges that is solely responsible for anyand all tax or Representatives receipt of the settlement funds;2.2 (a) The initial 90% of the settlement funds (US $3,6000.000.00) will be funded byBaker Within 7 (seven) business days following the mutual execution of thisSettlement Agreemnt by the parties. ....

(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

Putusan Nomor 124/B/PK/Pjk/2020 This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.7 c. Pajak Penghasilan yang dibayar sendiri:c.1 Pajak Penghasilan Pasal 22 c,2 Pajak Penghasilan Pasal 25 763,853,322 763,853,322c.3 Pajak Penghasilan Pasat 29 c.4 SW (Pokok)c.5 Fiskal luar negeri c.6 Lain lain =

Putusan Nomor 124/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.(1) dan Pasal 18 ayat (3) UndangUndang Pajak Penghasilan junctoPasal 9 Persetujuan Penghindaran Pajak Berganda Indonesia danJepang juncto Pasal 4 ayat (1) dan Pasal 13 UndangUndang RI Nomor:24 Tahun 2000;b.

Putusan Nomor 124/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.1. Menolak permohonan peninjauan kembali dari Pemohon PeninjauanKembali DIREKTUR JENDERAL PAJAK;2.

sebagai berikut:bahwa Pemohon Banding melakukan pemesanan barang kepada Supplier Targus Asia PacificLimited, Hong Kong dengan Purchase Order Nomor: TGS/001/Jan/2013 tanggal 18 Januari 2013dengan rincian sebagai berikut: No Model Qty Item Description Unit Price Amount(USD)1 TSB193US 1.500 Bag Trek 16 10.20 15,300.0050 BackpackBlack2 TSB226AP5/3.000 Bag Terra 13.00 39,000.000 Backpack15.63 TSB752AP52.000 Bag 16 Ascend /10.00 20,000.000 BackpackBlackTotal 6.500 Pcs 74,300.00 Price Basic: FOBTerm: 30 days

TTbahwa Pemohon Banding dan Supplier Targus Asia Pacific Limited, Hong Kong menandatanganiSales Contract Nomor: TAR/10127062 tanggal 25 Januari 2013 dengan rincian sebagai berikut:Product Description Qty Unit Price Amount (FOB)(USD) (USD)TSB193US50 Trek 16 1.500 10.20 15,300.00BackpackBlackTSB226AP50 Terra 3.000 13.00 39,000.00Backpack15.6TSB752AP50 16 Ascend 2.000 10.00 20,000.00BackpackBlackTotal 74,300.00FOBTerms of Payment: 30 days after invoice datebahwa Supplier Targus Asia Pacific Limited

, Hong Kong, menerbitkan Invoice dan Packing ListNomor: TAR/10127062 tanggal 01 Februari 2013, dengan perincian sebagai berikut:Product Description Qty Unit Price Amount (FOB)(USD) (USD)TSB193US50 Trek 16 1.500 10.20 15,300.00BackpackBlackTSB226AP50 Terra 3.000 13.00 39,000.00Backpack15.6TSB752AP50 16 Ascend 2.000 10.00 20,000.00BackpackBlackTotal 74,300.00FOB, 1300 Ctns, GW: 6720 KgsTerms of Payment: 30 days after invoice datebahwa Supplier selanjutnya melakukan pengiriman barang dengan Bill of

pembukaan L/C bukan Purchase Contract terlampir;bahwa berdasarkan L/C nomor 307010052140 tanggal 30 Oktober 2012 terdapatketerangan:32B: Currency Code, AmountCurrency : USD (US DOLLAR)Amount : #786,720#43P: Partial ShipmentALLOWEDsehingga dapat disimpulkan bahwa L/C tersebut dapat digunakan untuk lebih dari satutransaksi impor, namun pemohon tidak melampirkan bukti untuk keseluruhan transaksitersebut;bahwa berdasarkan L/C nomor 307010052140 tanggal 30 Oktober 2012 terdapatketerangan:42C: Drafts at...90 DAYS

AND DATEterkait dengan keterangan di atas bank DBS menerbitkan Import DC Document Advicepada tanggal 14 Desember 2013 yang memuat keterangan antara lain:Our Ref: 307010052140Tenor: 90 DAYS AFTER B/L DATEInvoice no.

.: 307010052140 ACP 002Tenor: 90 DAYS AFTER B/L DATE )*Due date 11 March 2013Bill Amount USD 74.101.20Please follow the instructions marked e Upon maturity date, please settle this bill by debiting our account no. 303 00000 28with you for original bill current / equivalent value of the bill;)*B/L No.

Payment Terms: 60 days fromarrivel of vessel,c. Invoice Nomor: DHY110179 tanggal 12 Desember 2011 from Dahui Ltd,Total CIF USD24,820.50, T/T: 60 days after receive goods,d.

diserahkan Pemohon Banding di persidangan dan berdasarkan hasilpemeriksaan Majelis atas dokumen impor dan buktibukti yang diserahkantersebut diketahui halhal sebagai berikut:bahwa berdasarkan dokumen Purchase Order Nomor: 04711 tanggal 7November 201 diketahui bahwa Pemohon Banding memesan barang imporkepada suplier Da Hui Limited berupa decoration item, candle, gift bag andstationary, pencil box, melamine ware, etc, dengan total harga pembeliansebesar CIF USD24,820.50 dengan term of payment: 60 days

from arrival ofvessel,bahwa berdasarkan dokumen Sales Confirmation Nomor: DHY114011tanggal 8 November 2011 diketahui bahwa suplier Da Hui Limitedmenyetujui pesanan barang impor berupa decoration item, candle, gift bagand stationary, pencil box, melamine ware, etc, total harga sebesar CIFUSD24,820.50 dengan ketentuan: delivery term: CIF Jakarta, payment term:60 days from arrival of vessel, ship from Ningbo, China, ship to Jakarta,Indonesia, bahwa suplier Da Hui Limited menerbitkan Invoice Nomor:DHY11017911

pembukuan pada saat pengajuan keberatan, datayang dilampirkan pada saat pengajuan keberatan adalah: Sales Contract Nomor: S021.507; Invoice Nomor: 307, 277; Bill of Lading Nomor: 75279761; PIB Nomor: 308982 tanggal 15 Agustus 2011;bahwa Tanggapan Terbanding atas data/pembukuan yang dilampirkan:1.2sPada T/T tanggal 20 April 2011, tidak mencantumkan tujuan transaksi pada berita/message,sehingga tidak diketahui tujuan transaksi tersebut;Sesuai term of payment pada kontrak dinyatakan "against prepayment 15 days

prior to thecontracted shipping month upon presentation of prepayment Invoice and balance within 5working days upon receipt of shipping documents by fax/email", sesuai T/T yang dilampirkan,pembayaran dilakukan: Tanggal 20 April 2011, sesuai contracted shipping month, May 2011 dan; Tanggal 01 Agustus 2011, hal ini tidak sesuai dengan term of payment karena shippingdocument (B/L) diterbitkan tanggal 13 Agustus 2011;Sales Contract tertanggal 01 Juli 2011, dengan jadwal pengapalan Mei 2011, namun barudicatatkan

satuan USD110.00/lbs, payment terms:CFR (incoterm 2010) Jakarta CY/CY net landed weight; bahwa suplier Paul Reinhart AG Technikumstr 82 menerbitkan Invoice Nomor: 307.277tanggal 21 Juni 2011 kepada Pemohon Banding, atas penjualan barang impor berupa Mali RawCotton, type Manbos Staple 1,1/8, micronaire 3,54,9 NCL Not Carder or Combed, sebanyak150.230 kg (setara dengan 331.197,058 Ibs at 2.2046 lb/kg), harga satuan USD110.00/Ibs, totalharga barang USD364,316.76, payment terms: again prepayment 15 days

prior to the contractedshipping month, balance payable within 5 working days upon receipt of shipping documents byfax/email, pay to: Zurcher Kantonalbank, Zurich, Swift: ZKBKCHZZ80A, account no: 133200001.457, correspondence bank: CITIUS33; bahwa berdasarkan dokumen Bill of Lading (B/L) Nomor: 752379761 tanggal 21 Juni 2011,yang diterbitkan oleh The Carrier Safmarine Container Lines, NV, diketahui bahwa shipperPaul Reinhart AG Technikumstr 82 mengirimkan barang kepada consignee PT XXX berupaMali

Putusan Nomor 64/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2017 atas SKPKB PPN dengan Nomor 00047/207/14/063/16 tanggal 18Maret 2016 untuk masa pajak Mei 2014 harus dibatalkan;Menimbang, bahwa atas banding tersebut, Terbanding mengajukansurat uraian banding tanggal 23 Oktober 2017;Menimbang, bahwa amar Putusan Pengadilan Pajak NomorPUT115604.16/2014/PP/M.XVIB Tahun 2018, tanggal 13 Desember 2018,yang telah

Putusan Nomor 64/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3.2.

Putusan Nomor 64/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. 3 Kelebihan Pajak yang sudah:a. Dikompensasikan ke Masa Pajak berikutnya 3.614.390.501b. Dikompensasikan ke Masa Pajak..(karena 9pembetulan)c. Jumlah (a+b) 3.614.390.5014 PPN yang kurang dibayar (2.e+3.c) 4.390.2945 Sanksi administrasi :b. Kenaikan Pasal 13 (3) KUP 4.390.294g.

Putusan Nomor 614 K/TUN/KI/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.4. Mewajibkan kepada Komisi Informasi Jawa Tengah untuk mencabutPutusan Komisi Informasi Jawa Tengah Nomor 010/PTSA/V/2019,tanggal 23 Mei 2019;5.

Putusan Nomor 614 K/TUN/KI/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3. Menyatakan batal dan tidak sah putusan Komisi Informasi Jawa TengahNomor 010/PTSA/V/2019 tanggal 23 Mei 2019;4. Menyatakan bahwa Termohon Kasasi/Termohon Keberatan/PemohonInformasi tidak mempunyai kewenangan dalam perkara a quo;5.

Putusan Nomor 466 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2019 yang pada intinya agar menolak permohonan kasasi dari PemohonKasasi;Menimbang, bahwa permohonan kasasi dari Pemohon Kasasiditerima di Kepaniteraan Pengadilan Tata Usaha Negara Palu pada tanggal21 Mei 2019 sedangkan Putusan Pengadilan Tinggi Tata Usaha NegaraMakassar yang dimohonkan kasasi diberitahukan kepada Pemohon Kasasipada tanggal 3 Mei 2019

Putusan Nomor 466 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Menghukum Pemohon Kasasi membayar biaya perkara pada tingkatkasasi sejumlah Rp500.000,00 (lima ratus ribu Rupiah);Demikianlah diputuskan dalam rapat permusyawaratan Majelis Hakimpada hari Kamis, tanggal 24 Oktober 2019, oleh Dr. Irfan Fachruddin, S.H.

., Malaysia memberikan jawaban persetujuan atas pesanan barang impordari Pemohon Banding dengan total harga sebesar USD134,080.00, terms ofpayment: net cash by direct transfer 90 days from date of Invoice;bahwa suplier Danisco Malaysia Sdn., Bhd., Malaysia menerbitkan InvoiceNomor: 90132056 tanggal 2 Desember 2011 dan Nomor: 90132058 tanggal 29November 2011 kepada Pemohon Banding, dengan uraian barang, jumlah total,harga satuan, dan harga total sebagai berikut:berdasarkan Invoice Nomor: 90132056

Quantity Product Unit Price AmountDispatched with delivery note 1675786 on 02.12.2011Grindsted PGE 55M450236 12.000 kg Polyglycerol Ester, 20 kg bag (paper and PE) USD4.09 49,080.001222761 12.500 kg Grindsted SMSM KosherSorbitan Monostearate, 25 kg bag (paper and USD3.00 37,500.00PE)86,580.00 Term of payment: 90 days from end of month of Invoice, Bank: Citibank Berhad, sortcode: CITIMYKL, Account: 079897019, Tranportation: ship40FCL, incoterm: CIFJakarta, NETT, currency: USD;berdasarkan Invoice Nomor

Quantity Product Unit Price AmountDispatched with delivery note 1675786 on 02.12.2011Dimodan HPM452470 25.000 kg Distilled Monoglyceryde, 25 kg USD1.90 45,500.00bag (paper and PE)45,500.00 Term of payment: 90 days from end of month of Invoice, Bank: Citibank Berhad, sortcode: CITIMYKL, Account: 079897019, Tranportation: ship40FCL, incoterm: CIFJakarta, NETT, currency: USD;bahwa berdasarkan dokumen Bill of Lading Nomor: SSLPEJKTCE8982 tanggal4 Desember 2011, yang diterbitkan oleh Samudera Shipping

Putusan Nomor 308/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Membatalkan Putusan Pengadilan Pajak Nomor Put005010.99/2018/PP/M.XIA Tahun 2019 tanggal 18 Februari 2019, karenaPutusan Pengadilan tersebut telan dibuat bertentangan denganketentuan peraturan perundangundangan' perpajakan yangberlaku;3.

Putusan Nomor 308/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2017 Masa Pajak September 2014 Karena Permohonan Wajib Pajakdengan membatalkan Keputusan Tergugat a quo dan Surat TagihanPajak (STP) Pajak Pertambahan Nilai Barang dan Jasa Nomor00067/107/14/331/17 tanggal 13 Desember 2017 Masa PajakSeptember 2014 oleh Majelis Hakim Pengadilan Pajak tidak dapatdibenarkan, karena setelah meneliti dan menguji kembali

Putusan Nomor 308/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. Untuk SalinanMAHKAMAH AGUNG RIa.n. PaniteraPanitera Muda Tata Usaha Negara,ASHADI, SH. Halaman 10 dari 10 halaman. Putusan Nomor 308/B/PK/Pjk/2020

Putusan Nomor 67/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. No. Uraian Wajib Pajak1 Dasar Pengenaan Pajaka.

Putusan Nomor 67/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2019 tanggal 26 Maret 2019 yang dimohonkan Pemohon PeninjauanKembali untuk seluruhnya;2. Membatalkan Putusan Pengadilan Pajak NomorPut002010.16/2018/PP/M.VB Tahun 2019 tanggal 26 Maret 2019 terkaitsengketa a quo, karena Putusan Pengadilan tersebut telah dibuatbertentangan dengan ketentuan peraturan perundangundanganperpajakan yang berlaku;3.

Putusan Nomor 67/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3.4.

Putusan Nomor 58 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Sarana dan prasarana;Informasi usaha;:Kemitraan;Perizinan usaha;Kesempatan berusaha;NO Oo FWPromosi dagang; dan8.

Putusan Nomor 58 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days..

Putusan Nomor 58 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Pembentukan Permen Kominfo Nomor 12 Tahun 2016 telah sesuaidengan ketentuan Pasal 5 huruf c dan Pasal 7 ayat (2)UndangUndang Nomor 12 Tahun 2011;a.

Putusan Nomor 58 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.1)d. Peraturan Pemerintah;e. Peraturan Presiden;f. Peraturan Daerah Provinsi; dang.

Putusan Nomor 58 P/HUM/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.

,Ltd alamat: 60Anson Road, #0501, Mepletree Anson, Singapore 079914, berupa barang 1.980Bags = 49.5 Tne Propylene Copolymer AP03B, negara asal Singapore, Payments :14 Days after B/L date, total harga USD 84,645.0000;bahwa berdasarkan pemeriksaan Majelis atas Commercial Invoice nomor:95744983 tanggal 22 September 2011 diketahui bahwa Pemohon Banding membelibarang kepada Sumitomo Corporation Asia PTE.

,Ltd yang beralamat di 152 BeachRoad, #1703/04, Gateway East, Singapore 189721, berupa Propylene CopolymerAPO3B, negara asal Singapore, Quantity : 49.5 MTS, total harga CFR Jakarta USD84,645.00, Payment: TT Remittance 14 Days after B/L date;bahwa berdasarkan pemeriksaan Majelis atas Packing List atas Invoice Nomor:95744983 tanggal 13 November 2011 diketahui bahwa Pemohon Banding membelibarang kepada Sumitomo Corporation Asia PTE.

,Ltd yang beralamat di 152 BeachRoad, #1703/04, Gateway East, Singapore 189721, berupa barang PropyleneCopolymer APO3B, negara asal Singapore, Quantity : 49.5 MTS, Nwt : 49,500Kgs,Gwt : 49,747.5Kg, Payment Terms : TT Remittance 14 Days after B/L date;bahwa berdasarkan pemeriksaan Majelis atas Bill of Lading nomor:NYKS3001181550 tanggal 13 November 2011, diketahui diterbitkan oleh NipponYusen Kaisha (NYK Line) dengan Shipper : Exxonmobil Chemical Asia Pacific yangberalamat di 1 Harbourfront Place

,Ltd alamat: 60 Anson Road, #0501, Mepletree Anson,Singapore 079914 berupa 99 MTS Propylene Copolymer AP3AW negara asalSingapure dengan harga CFR USD 169,290.00. as per Contract / order : SQZST116864 T/T remittance 14 days after R/L date;bahwa berdasarkan pemeriksaan Majelis atas Telegrafic Transfer Bank China Trusttanggal 17 Oktober 2011 dengan nomor REM 279771, Pemohon Banding denganNomor Rekening 2003517705 membayar ke rekening penerima dengan NomorRekening : 02808621 atas nama : Sumitomo Corporation

Putusan Nomor 4572/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. No Uraian Menurut Terbanding1 Penghasilan Bruto 245.006.953.4322 Harga Pokok Penjualan 212.349.447.8183 Laba Bruto 32.657.505.6144 Biaya Usaha 31.458.077.5145 Penghasilan neto dalam negeri 1.199.428.1006 Penghasilan neto dalam negeri lainnyaa. Penghasilan dari luar usaha 1.398.647.916b. Lainlain (16.393.446.500)c.

Putusan Nomor 4572/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.0)PPh yang terutang Rp 0,00Kredit Pajak: Dibayar sendiri PPh Pasal 22Rp 1.306.943.000,00(Rp1.306.943.000,00)Menimbang, bahwa sesudah putusan terakhir ini diberitahukanJumlah PPh yang kurang (lebih) bayarkepada Pemohon Peninjauan Kembali pada tanggal 3 Desember 2018,kemudian terhadapnya oleh Pemohon Peninjauan Kembali diajukanpermohonan peninjauan

Putusan Nomor 4572/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.02.230.412.5.641000; sehingga pajak yang lebih dibayar menjadiRp1.306.943.000,00; adalah sudah tepat dan benar dengan pertimbangan:a.Bahwa alasanalasan permohonan Pemohon Peninjauan Kembali dalamperkara a quo yaitu Koreksi biaya usaha lainnya atas biaya iklan danpromosi sebesar R48.250.000,00; yang tidak dipertahankan MajelisHakim tidak dapat dibenarkan