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Putus : 02-05-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 255/B/PK/PJK/2016
Tanggal 2 Mei 2016 — DIREKTUR JENDERAL PAJAK VS PT. BUKIT MAKMUR MANDIRI UTAMA
298106 Berkekuatan Hukum Tetap
  • The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of the limitations prescribed inthe preceding paragraphs.5. Notwithstanding the provisions of paragraphs 2 and 3, the Government ofa Contracting State shall be exempt from tax in the other ContractingState in respect of interest derived from that other State.6.
    The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficialowner of the interest, being a resident of a Contracting State, carries onbusiness in the other Contracting State in which the interest arises,through a permanent establishment situated therein, and the debt claimin respect of which the interest is paid is effectively connected with suchpermanent establishment. In such a case, the provisions of Article 7shall apply.8.
    Interest shall be deemed to arise in a Contracting State when the payeris that State itself, a political subdivision, a local authority, a statutorybody or a resident of that State.
    Where, by reason of a special relationship between the payer and thebeneficial owner or between both of them and some other person, theamount of the interest, having regard to the debtclaim for which it ispaid, exceeds the amount which would have been agreed upon by thepayer and the beneficial owner in the absence of such relationship, theprovisions of this Article shall apply only to the lastmentioned amount.
    InHalaman 12 dari 20 halaman Putusan Nomor 255 B/PK/PJK/2016such case, the excess part of the payments shall remain taxableaccording to the laws of each Contracting State, due regard being had tothe other provisions of this Agreement5. Bahwa berdasarkan Surat Direktur Jenderal Pajak Nomor S83/PJ.313/1994 tentang PPh Pasal 26 atas Biaya Pinjaman Bankditegaskan bahwa;1.Bahwa atas pinjaman sindikasi kepada bankbank Jepang di Singapura,PT.
Register : 16-09-2014 — Putus : 09-04-2015 — Upload : 08-07-2015
Putusan PN DENPASAR Nomor 658/Pdt.G/2014/PN.DPS
Tanggal 9 April 2015 — ADE CHAIRANI NURSYAFITRI MELAWAN PT. BALI RESORT & LEISURE COMPANY
8543
  • Any dispute between the Parties arising out of this Agreement orany of the related agreements which cannot first be settled by thePresident Directors of the LESSOR and the LESSEE withinninety (90) days of either Party requesting in writing a meeting tosettle the relevant dispute, shall be submitted to bindingarbitration in Singapore at the Singapore International Arbitration13Center (SIAC) or elsewhere as agreed by the Parties under therules for Arbitration of the SIAC In force at such time and Inaccordance
    The arbitrationpanel shall consist of three (3) arbitrators, one (1) chosen by thecomplainant, one (1) chosen by the respondent and a chairmanchosen by the arbitrators named by the complainant and therespondent.2 The Parties expressly agree that:a)b)the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decision issuedby the arbitrators no later than twelve (12) months after the date ofcommencement of the arbitration proceedings
    (being the date ofservice of the complaint by the party initiating the arbitration), unlessthe arbitration panel finds good cause to permit an extension of thetime for completion.the arbitrators shall only reach their decision by applying strict rules oflaw to the facts and shall not purport toresolve any dispute ex aequo et bono.the arbitration shall be conducted in the English language;any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall dispute
    Dpsd) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with the arbitration.The fees and expenses of the arbitrating entity and other relatedexpenses shall be borne by the losing Party unless otherwisedetermined by the arbitrating entity.2 Pending the submission to arbitration and thereafter until the arbitrationtribunal issues its decision, each Party shall, except in the event ofexpiration, termination or failure by any of the other
Register : 16-07-2018 — Putus : 07-09-2018 — Upload : 09-07-2019
Putusan PT JAKARTA Nomor 408/PDT/2018/PT DKI
Tanggal 7 September 2018 — Pembanding/Penggugat : PT. Jasa Angkasa Semesta Tbk Diwakili Oleh : Reza Mahastra,SH.MH.
Terbanding/Tergugat : PT. Gatari Air Services
317196
  • Notwithstanding Sub Article 6.2 of the Main Agreement,settlement of account shall be effected by the Carrier within 30days of receiving a correct invoice(s);6.2 An interest of 1% per month shall carry until is settle after 45days of receiving a correct invoice(s).Bahwa ketentuan diatas dapat diterjemahkan secara bebassebagai berikut:Halaman 5 dari 43 hal Putusan Nomor 408/PDT/2018/PT DKI10.6.1.
    ANNEX B.1.0LOCATIONS, AGREED SERVICES ANDCHARGES to the Standard Handling Agreement (SGHA) of January 2008, padapage 2 of 8 effective from: 1 APRIL 2011 (kutipan):Preamble: This Annex B is prepared in accordance with the simplified procedurewhereby the Parties agree that the terms of the Main Agreement and Annex A ofthe SGHA of January 2008 as published by the International Air TransportAssociation shall apply to this Annex B as if such terms were repeated here infull.
    ARTICLE 9 ARBITRATIONIn the event of any dispute or claim concerning the scope, meaning,construction or effect of this Agreement, the parties shall make all reasonableefforts to resolve dispute amongst themselves. Failing mutual resolution of thedisputes, the parties may elect to resolve the dispute through arbitration (eitherby a single arbitratoror a panel of arbitrators).
    In accordance with Article 9 of the Main Agreement, this Annex B shall begoverned by and interpreted in accordance with the laws of the Republic ofIndonesia.
    In accordance with Article 9 of the Main Agreement, courts for theresolution of disputes shall be the Courts of: Court of competent jurisdiction inthe Republic Indonesia.Terjemahan bebasnya oleh Tergugat (melalui google translate) sebagai berikut:Sesuai dengan Pasal 9 dari Perjanjian Utama/Pokok, Lampiran B ini diatur dandiinterpretasikan sesuai dengan hukum Republik Indonesia.
Putus : 22-02-2017 — Upload : 01-11-2019
Putusan MAHKAMAH AGUNG Nomor 169 K/Pdt.Sus-Arbt/2017
Tanggal 22 Februari 2017 — DANNY SIHANOUK DE MITA VS SVITZER SALVAGE B.V.
11221221 Berkekuatan Hukum Tetap
  • The Claimants cost of the reference which in the sum of 150,000;(ii) hold and award that the Claimant is entitled to simple interest on theaforesaid sums at 12.12% per annum pro rata from the date of thisAward until payment;(ili) hold and award that the Claimant is entitled to simple interest on theaforesaid sums at 12.12% per annum pro rata from the date of thisaward until payment;(iv) hold and award and direct that the Respondent shall bear and pay myHalaman 3 dari 31 hal. Put.
    The Claimants cost of the reference which assess in the sum of150,000;(iii) hold and award that the Claimants is entiled to simple interst on theaforesaid sums at 12.12% per annum pro rata from the date of thisaward until payment;(iv) hold and award and direct that the respondent shall bear and pay myfees in the reference and the costs of this award in total sum of26,881.25 Provided always that if in the fist place the claimant shallhave paid all of any partthereof the claimant shall be entiled to
    Further: Thereference shall be to a sole arbitrator (Arbitrator) to be selected by the firstparty claiming arbitration from the persons currently on the panel of LloydsSalvage Arbitrators...;Dengan terjemahannya berbunyi:klausul 21 dari setiap kontrak menetapkan arbitrase perselisinan di Londonberdasarkan hukum Inggris dan sesuai dengan Undang Undang ArbitraseInggris Tahun 1996.
    Further:The reference shall be to a sole arbitrator (Arbitrator1) to be selected bythe first party claiming arbitration from the persons currently on the panel ofLloyds Salvage Arbitrators..., yang dijelaskan pada halaman 2 angka 3;Bahwa didalam Putusan Arbitrase Internasional dijelaskan pada bagianterjemahan, Pendahuluan angka 2 ditegaskan: pada tanggal 23 September2011 kapal mengalami kebakaran dan ledakan saat berlabuh danberoperasi sebagai FSO di Lapangan Widuri di Laut Jawa.
    MenjawabPermasalahan ini, Marianna Sutadi, S.H., pada halaman 910 darimakalahnya tersebut, berpendapat sebagai berikut:the district court of central Jakarta shall have no authority to hear anddecide the petition to annul an international arbitration award...Terjemahannya dalam Bahasa Indonesia adalah sebagai berikut:...Pengadilan Negeri Jakarta Pusat tidak memiliki Kewenangan untukmemeriksa dan memutuskan permohonan untuk membatalkansuatuputusan arbitrase internasional...
Register : 11-08-2020 — Putus : 08-10-2020 — Upload : 02-11-2020
Putusan PT JAKARTA Nomor 504/PDT/2020/PT DKI
Tanggal 8 Oktober 2020 — Pembanding/Penggugat : PT Igas Utama Diwakili Oleh : Koesnadi Notonegoro,SH.M.Hum.
Terbanding/Tergugat I : PT Majuko Utama Indonesia
Terbanding/Tergugat II : PT. BANTEN INTI GASINDO,
11654
  • Said Arbitration shall take place inJAKARTA. Any Party may commence arbitration by thegiving of written notice of ommendement of arbitration tothe other Party. Arbitration shall be conducted in Englishby a panel of 3 (Three) arbitrators appointed inaccordance with the Rules.
    The conlusion/decree of BANI shall be final andbecome binding to BOTH PARTIES;Dalam hal ini, Perjanjian BOT telah diakhiri berdasarkanputusan BANI melalui putusan Nomor 263/IX/ARBBANI/2007. Putusan BANI tersebut tidakmemerintahkan untuk penyerahan fasilitas.;Selain itu, Penggugat pun telah memohon eksekusiputusan BANI tersebut kepada Pengadilan NegeriJakarta Selatan dengan nomor putusan31/Eks.Arb/2008/PN.Jkt.Sel.
    Except for the first Year after the Operation Starting Date, inthe event that the total volume of the GAS distributed to thePoints of Delivery per Day doesnt reach 6,000 (sixthousand) MMBTU due but not limited to the lack of GASsupply at the POINT OF RECEIPT, CHANGE IN SCOPEOF WORK, FACILITY maintenance and others, volume ofGAS (V) of such DAY will be considered as 6,000 (sixthousand) MMBTU and MUI shall entitle for theCOMPENSATION FEE based on the 6,000 (six thousand)MMBTU.;3.
    In the event that the total volume of the GAS distributed perDAY has reached more than 8,000 (eight thousand)MMBTU or the GAS being distributed by the FACILITY iscoming from POINT of RECEIPT to POINTS OF DELIVERYother than specified in this AGREEMENT, MUI shall entitlefor ADDITIONAL THROUGHTOUT FEE (ATPF) on the topof THROUGHPUT FEE.
Register : 26-08-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56112/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13421
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and
Register : 22-11-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56132/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13732
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    Certificate of Origin (Form E), and signed by theauthorised signatory,(b) The origin of the product is in conformity wth the Rules of Origin for the ACFTA,(c) The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,(d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,(e) Multiple items declared on the same Certificate of Origin (Form E) shall
    (a)(b)(c)(d)(e)(f)(9)(h)(i)()bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and raised there,Product obtained from live animals referred to in paragraph (b) above,Products obtained from hunting, trapping, fishing
Putus : 07-09-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1427/B/PK/PJK/2017
Tanggal 7 September 2017 — PT PERTAMINA (PERSERO), vs DIREKTUR JENDERAL PAJAK
3424 Berkekuatan Hukum Tetap
  • If at such tins Fhis Breves pat to be the casean iBeclal allocation procedures Tespecling Blank OperatingCosta vill ba adopted as may be acpreoriate,8.02 The charges provideda i EAGP In Section 6.01 shall be asneciFladSaparately :B ty for eaeh sales Conteack and acaject ta separateCash calls and dabit . notes by Plant Operater and Paid SyProducers in acesrdance with che Acounting Preceduce,Such charges and Payments, shall ba Susject!
    CallsA, * .From time to time, as necessaty, Plant Operator shall cash Call. from Producers; and Products shall pay or cause te beHalaman 36 dari 60 halaman Putusan Nomor 1427/B/PK/PJK/2017Paid o Plant Operates in G3 dollars their respectlveshares, separately determined as Provided im Section 4.01 ofthe Agreement, of Projected net cash Fequirements For eachof:(a) Plant Operating Cases; and(5) the easts ef Currently Funded Capital Projectsfor a calendar senth SF Prt thereof, as get ferth in suchCash
    Projects shall be Feconcl led a5 quickly agPracticable with such fevised estimates o: determination.Gambar V.
    En@ cash call aexetSucceeding the issuance mE the debit AcK feferred to inSection 3 below shall be reduced By =R# ameunt of suchSXcees.To the extent Practicable, Plant Operater shail Places thefunds received Pursuant t> cash calle in iaterestearningSCceunes; all interes earned Ehereaon shall be credited esPlant Cperating Coses and netice af SUCH amounts ahall Bedelivered ta the Producers,Gambar VI.
    To the extent that funds are then held inthe Badak Payment Account the Trustes shall, prompily upon receiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Podok Payment Account the amount of such invoice,Porsuant to procedures to be agreed upon pursuant te Section 6.2,62 Portamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10poyalde to
Putus : 08-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1433/B/PK/PJK/2017
Tanggal 8 Agustus 2017 — PT PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
4222 Berkekuatan Hukum Tetap
  • TF at puch eiwe ents ESS"6S nol bo he the omne,Sapercilal allecation Proc@dares cesowcoling Slane OperatingLeechs will be aented ae may ke Sepronrigteas :The charge: = gr iSes Provided fae in seceian 8.01 shall hae apesifiadTRQhO rarely See mech: sate Conteeck aul sobs a seco 6S feparatsSash calle and dabit Aohes by lene WEEPaEor Gnd pei) hyFIOOUCeFa 5 aggerdance wih the Agccuntleg PoourdsoSuch Charges esd Pguence shall bo sabiect!
    Putusan Nomor 1433/B/PK/PJK/2017 Cash CallsFrom tims tc tine, as necessaty, Plant Operator shall cashCall from Producers, and Producers shall Pay of cause to bepald fo Blant Operater in GS dollars their rspectiveShares, separately determined as Brovided in Seckticn 8.01 ofEhe Agreement, of Peejected net cash fequirements For eachof:(a) Blane Operating Costa; and(5) the esets er Currently Funded Capital Projectsfor @ calendar senth Sr Bt theceof, as s@t forth in suchCah calls.The cash ealle For Plane
    Operating Casts and CurrentlyFunded Capital Projects shall be S2oWM Separately and ahaildba in acerdasee with Producers" Jztest estingt@s of eachSales COREGack's Fercencage as determined under Aretlele 11Of the Agreement.
    To the #etant Seagtteable, Plant UpfPater shall place thefunds received poreueac te cash calis In snterest=earningSCEGURES; all interest earned ebeicun ghali be credited &oPlant Operating Costs and nstice ef such a2gunee dhall Bedelivered ka the Producers. Gambar VI. Lanjutan Artice 2 Exhibit ABADAK LNG(BONTANG LNG) PROCESSING AGREEMENT (Amended& Restatted, 1988):b.
    Putusan Nomor 1433/B/PK/PJK/2017Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT(1974): ARTICLE 6Dhescnseaceeie Wire Tesrecero Procrssrmo CoamaesG1 Fortamite and the Gontracters shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Feos. lo the extent that funds are then held inthe Badak Payment Account the Trustee shall, promplly pon receiptof notice from both Pertamioa and the Contractors that any suchinroice
Putus : 24-09-2013 — Upload : 13-12-2018
Putusan MAHKAMAH AGUNG Nomor 280 B/PK/PJK/2013
Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK VS PT. EKAMAS FORTUNA
5175 Berkekuatan Hukum Tetap
  • Putusan Nomor 280/B/PK/PJK/2013For the purposes of this Agreement an individual, who is a memberof a diplomatic or consular mission of one of the two States in theother State or in a third State and who is a national of the sendingState, shall be deemed to be a resident of the sending State if he issubmitted therein to the same obligations in respect of taxes onincome as are residents of that State:Article 11:1.Interest arising in one of the two States and paid to a resident ofthe other State may
    be taxed in that other State,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,Notwithstanding the provisions of paragraph 2, interest arising inone of the two States shall be taxable only in the other State to theextent that such interest is derived by:(i) the Government of the
    be taxable only in the other State if thebeneficial owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 yearsor is paid in connection with the sale on credit of any industrial,commercial or scientific equipment,The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4,Halaman 13 dari 34 halaman.
    20%;Bahwa sebagai bahan acuan, angka 2 huruf h Surat Direktur JenderalPajak Nomor S517/PJ.343/2005 tanggal 24 Juni 2005 tentangPermohonan Penjelasan Dan Konfirmasi Atas Transaksi DenganHubungan Istimewa, menyatakan:Dalam Article 28 P3B antara Pemerintah Indonesia dan PemerintahBelanda (senada juga dengan Article 25 dari P3B Indonesia Inggrisdan Article 26 dari P3B Indonesia Luxemburg) antara lain diatursebagai berikut:Article 28 (Exchange of Information):The competent authority of the two States shall
    Any information received by one of the two States shall betreated as secret in the same manner as information obtained under thedomestic laws of that State and shall be disclosed only to persons orauthorities (including courts and administrative bodies) involved in theassessment or collection of, the enforcement in respect of, or thedetermination of appeals in relation to, the taxes covered by theAgreement. Such persons or authorities shall use the information onlyfor such purposes.
Putus : 17-02-2015 — Upload : 24-06-2015
Putusan MAHKAMAH AGUNG Nomor 48 B/Pdt.Sus-Arbt/2015
Tanggal 17 Februari 2015 — PT PARNA RAYA VS PT CHEIL JEDANG INDONESIA
246176 Berkekuatan Hukum Tetap
  • Nomor 48 B/Pdt.SusArbt/2015In the event of Force Majeure, the affected Party shall immediately and inany event no later than 48 (forty eight) hours inform the non affected Party inwriting and indicating the estimated duration of such event. The unaffectedParty shall acknowledge and confirm its acceptance or rejection of suchForce Majeure within 48 (forty eight) hours upon receipt of the affectedPartys notice.
    The affected Party shall make its best efforts to resumeperformance as soon as possible;10.Bahwa berdasarkan ketentuan Pasal 10.4 Perjanjian Jual Beli Amoniak11.tersebut, ditentukan bahwa dalam jangka waktu 48 (empat puluhdelapan) jam sejak menerima pemberitahuan keadaan memaksa, makapihak yang menerima pemberitahuan keadaan memaksa tersebut harusmemberikan tanggapan apakah menerima atau menolak keadaanmemaksa tersebut;Bahwa setelah menerima surat tersebut, Termohon dalam jangka waktu48 (empat puluh
    Any controversy or claim arising out of or in relation to thisAgreement, or breach hereof, shall be finally settled by arbitration in Jakarta;14.3. The arbitration shall be conducted before 3 (three) arbitrators inaccordance with the Rules of Arbitration of Badan Arbitrase NasionalIndonesia then in effect in accordance with Law Nomor 30 of the year 1999Hal. 8 dari33 hal. Put.
    Nomor 48 B/Pdt.SusArbt/2015concerning Arbitration and Alternative Dispute Resolution (as it may beamended or replaced from time to time);a) The proceeding shall be conducted in English, and all arbitrators shall beconversant with and have a thorough command of the English language;b) Both Parties shall be bound by the award rendered by the arbitrators andJudgement thereon may be entered in any court of competent jurisdiction;c) Any Party will not be entitled to commence or maintain any action in
Register : 22-05-2013 — Putus : 25-11-2014 — Upload : 22-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57696/PP/M.IIA/13/2014
Tanggal 25 Nopember 2014 — Pemohon Banding dan Terbanding
342156
  • Orica Patents kewajiban agar Pemohon Banding mencantumkan logo atassegala Orica KnowHow yang digunakan dalam pemberian jasa peledakankepada pelanggan.bahwa pada Pasal 9 Explosives Technology License Agreement disebutkanmengenai pembayaran, dimana pada angka 9.1 disebutkan:In consideration of the licenses granted under Clause 3 and 5 the Licensee shall payOrica Royalties of A$24 for each Production Unit of Bulk Oxidizer produced by theLicensee.bahwa menurut Majelis dalam menjalankan kegiatanya Pemohon
    ETLAgreement.bahwa pajak atas pembayaran royalty didasarkan pada P3B antara Indonesiadengan Australia, dalil Pemohon Banding adalah Pasal 12 ayat (2) huruf (a) dan ayat(3) huruf (c), sedangkan Terbanding mendalilkan pada Pasal 12 ayat (2) huruf (b)dan ayat (3) huruf (a).bahwa sesuai Pasal 12 ayat (2) dan ayat (3) P3B antara Indonesia dengan Australiadinyatakan,Ayat (2) Those royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall
    notexceed:(a) in the case of royalties described in subparagraphs 3(b) and (c), and to theextent to which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall by mutual agreement settlethe mode of application of these limitations.Ayat (3) The term "royalties" in this Article means payments, whether periodical ornot, and however described or computed, to the extent to which they aremade as consideration
Register : 31-08-2010 — Putus : 16-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.42729/PP/M.I/15/2013
Tanggal 16 Januari 2013 — Pemohon Banding dan Terbanding
19986
  • The manufacture, distribution, marketing, and sale of the products within theteritory of Indonesia;b. and The sale and delivery of the products to the members of the groupindentified in schedule 3 to this agreement, which are located outside the territoryof Indonesia;Pasal 12.1 :For the purpose of this Agreement "Net Sales Price" shall mean the actual invoiceprice of the products sold or otherwise disposed of by the Licensee in arm's lengthcommercial transactions, less:a.
    Sales (turnover) tax and/or value added tax, as applicable Unless such itemshave already been included in the invoice;Pasal 12.2:In consideration of the use of Knowhow as meant in subclause 1 (b) of thisAgreement, the Licensee shall anually pay to the Proprietor a sum of two (2) per centof the Net Sales Price of all Products sold by the Licensee (The Royalty);bahwa Terbanding menyatakan bahwa tidak ada penjelasan atau data yang dapatmembuktikan adanya implementasi pengembangan knowhow, teknologi
    pada tanggal 03 Juli 2003 Pemohon Banding bersama Friesland Brands B.V.membuat Trademark Lisence Agreement yang mengatur halhal sbb :Pasal 2.1:Pursuant to the terms and conditions of this Agreement, the Proprietor hereby grantsthe Licensee and the Licensee agrees to accept grant of the exclusive tight to usethe Trade Marks during the term of this Agreement in the Republic of Indonesia inconnection with the marketing, distribution, and sale of the producs in the teritoty;Pasal 4.1:The Trade Marks shall
    remain the property of the Proprietor under all circumstances.The Lisencee shall at the times recognize the validity of the Trade Marks and shallnot in any way challenge the Proprietor's ownership of, or its right to the TradeMarks,Pasal 10.1 :In consideration of the Trade Marks lisenced by the Proprietor pursuant to thisAgreement, the Licensee shall pay to the Proprietor a royalty of two (2) per cent ofthe Net Sales Price of the Products sold or otherwise disposed of by the Licensee innormal bonafide
    commercial transactions;Pasal 10.2 :For the purpose of the previous subclause, the Net Sales Price shall be calculatedby substracting:Sales discounts, including sales allowance;Sales returns, and;Sales (turnover) tax and/or value added tax, as applicable;From the sales price of all products sold by the Licensee as invoiced by the Licenseeto its buyers;bahwa Terbanding menyatakan bahwa tidak ada penjelasan atau data yang dapatmembuktikan adanya kepemilikan trademark baik secara legal maupun ekonomisehubungan
Register : 16-10-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56119/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
20212
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there;Live animals 2 born and
Register : 10-08-2009 — Putus : 19-08-2010 — Upload : 18-07-2014
Putusan PN JAKARTA SELATAN Nomor 1388/Pdt.G/2009/PN.JKT.SEL.
Tanggal 19 Agustus 2010 —
330579
  • Ketentuantersebut berbunyi :in all cases, the Arbitral Tribunal shall act fairly and impartiallyand ensure that each party has a reasonable opportunity to presentits case1 Tindakan tidak pantasHal ini diatur dalam beberapa ketentuan antara lain :3 Pasal 32 UU No. 4/2004 yang mewajibkan hakim (termasuk arbiter)memiliki integritas, kepribadian tidak tercela, jujur dan adil.
    Save with the approval of the Arbitral Tribunal and the parties,persons not involved in the proceedings shall not be admitted. 2 Pasal 5 ayat (1) UU No. 4/2004 yang melarang hakim (termasuk arbiter)untuk bertindak diskriminatif3 Pasal 15 ayat (2) ICC Rules yang menegaskan larangan bertindak partial.Pada setiap bentuk tindakan yang disebut di atas, secara inklusif dengansendirinya menurut hukum melekat iktikad tidak baik.
    It shall also apply to arbitral awardsnot conseidered as domestic awards in the State where their recognition andenforcement are soughtTerjemahan :Konvensi ini berlaku terhadap pengakuan dan pelaksanaan putusan arbitraseyang dibuat dalam wilayah suatu Negara selain Negara dimana pengakuan danpelaksanaan putusan arbitrase tersebut dimintakan, dan timbul karena adanyaperbedaan subyek, baik orang maupun badan hukum.
    1 :The Respondent shall pay interest on the total amount payable, as specified inparagraph 8&6 (c), from the date of registration of this Final Award under Article59 of the Indonesian Arbitration Law or the obtaining of an order of exequaturHal 15 dari 48 hal.
    Klausula ini berbunyi:Except as provided in this Section, arbitration shall be conducted inJakarta, in accordance with the rules of Arbitration of the InternationalChamber of CommerceTerjemahan:Kecuali diatur lain dalam bagian ini, Arbitrase dilaksanakan di Jakarta,Sesuai dengan Peraturan Arbitrase International Chamber of commercePrinsip menentukan katagori putusan arbitrase yang didasarkan pada patokanteritorial/wilayah hukum sebagaimana disebut dalam pasal 1.9 jo.
Putus : 18-01-2016 — Upload : 17-06-2016
Putusan MAHKAMAH AGUNG Nomor 1059/C/PK/PJK/2015
Tanggal 18 Januari 2016 —
8349 Berkekuatan Hukum Tetap
  • VII GATT menyebutkan:"Payments made by the buyer for the right to distribute or resell the importedgoods shall not be added to the price actually paid or payable for the importedgoods if such payments are not a condition of the sale for export to the countryof importation of the imported good."
    VII GATTyang berbunyi sebagai berikut:The customs value of imported goods shall be the transaction value, provided:Halaman 7 dari 38 halaman.
    However,the charges for the right to reproduce the imported goods inthe country of importation shall not be added to the priceactually paid or payable for the imported goods indetermining the customs value.2.
    Given the unique situation with regard to data orinstructions (software) recorded on carrier media for dataprocessing equipment, and that some Parties have soughta different approach, it would also be consistent with theAgreement for those Parties which wish to do so to adoptthe following practice:In determining the Customs value of imported carrier mediabearing data or instructions, only the cost or value of thecarrier medium itself shall be taken into account.
    TheCustoms value shall not, therefore, include the cost or valueof the data or instructions, provided that this is distinguishedfrom the cost or the value of the carrier medium.For the purpose of the Decision, the expression carriermedium shall not be taken to include integrated circuits,semiconductors and similar devices or articles incorporatingsuch circuits or devices; the expression data or instructionsshall not be taken to include sound, cinematic or videorecordings.Halaman 29 dari 38 halaman
Register : 23-03-2017 — Putus : 08-06-2017 — Upload : 24-07-2017
Putusan MAHKAMAH AGUNG Nomor 655 B/PK/PJK/2017
Tanggal 8 Juni 2017 — DIREKTUR JENDERAL PAJAK VS PT. ORICA MINING SERVICE;
8757 Berkekuatan Hukum Tetap
  • of any assistance that is ancillary and subsidiary to, and isfurnished as a means of enabling the initial application of, any such propertyor right as is mentioned in subparagraph (a), any such equipment as ismentioned in subparagraph (b) or any such knowledge or information as ismentioned in subparagraph (c); orbahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall
    Putusan Nomor 655/B/PK/PJK/2017(b) in all other cases 15%.The competent authorities of the Contracting States shall by mutual agreementsettle the mode of application of these limitations.bahwa dalam penjelasan OECD Model Tax Convention On Income and Capital,dijelaskan lebih lanjut pada paragraf 11 sebagai berikut:knowhow is all the undivulged technical information, whether capable ofbeing patented or not, that is necessary for the industrial reproduction of aproduct or process, directly and under
    Putusan Nomor 655/B/PK/PJK/2017(a) in the case of royalties described in subparagraphs 3(b) and (c),and to the extent to which they relate to those royalties, insubparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the contracting states shall by mutualagreement settle the mode of application of these limitations.3.
    royalti oleh Termohon Peninjauan Kembalikepada Orica Explosives Technology Pty.Ltd adalah terkaitdengan pemakaian know how dan technology dari Orica untukmelakukan jasa peledakan, sehingga pengenaan tarif sebesar10% sudah sesuai dengan Article 12 ayat (2) huruf a danArticle 12 ayat (3) huruf b,c,d, dan f P3B IndonesiaAustraliasebagai berikut:Article 12 ayat (2)Those royalties may be taxed in the Contracting State in whichthey arise, and according to the law of that State, but the tax socharged shall
    not exceed:(a) in the case of royalties described in subparagraphs 3(b)and (c), and to the extent to which they relate to thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations.Article 12 ayat (3) huruf aAyat (3) The term "royalties" in this Article means payments,whether periodical or not, and however described or computed,to the extent to which
Putus : 06-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1588 B/PK/PJK/2017
Tanggal 6 September 2017 — PT. NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK
18961 Berkekuatan Hukum Tetap
  • A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes. Weighingand sampling shall be done contemporaneously;10.3 Sample Splits. From each sample lot of ConcentratesBuyer shall prepare a sample which shall be divided into at leastfive (5) sealed sample splits for purposes of copper, gold and silverassays.
    Buyer andSeller shall assay in good faith their respective sample splits andthe assay results for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold and silverassays shall be made in accordance with fire assaying methods,adjusted for slag losses and cuple absorption. The umpire, whenrequired as contemplated by paragraph 11.2, shall be soinstructed.
    designated below, an umpire shall be selected inrotation from the list designated below whose assay shall be final,provided it is not higher or lower than the original assays.
    In case the variation between theparties assays exceeds the splitting limits designated below, anumpire shall be selected in rotation from the list designated inparagraph 11.2 whose assay shall be final, provided it is not higheror lower than the onginal assays.
    8.5, the parties shall agree to theapplicable splitting limits for such additional impurities;11.4 Cost of Umpires Assay.
Register : 25-10-2012 — Putus : 30-07-2013 — Upload : 17-12-2014
Putusan MAHKAMAH AGUNG Nomor 663 B/PK/PJK/2012
Tanggal 30 Juli 2013 — PT. FONTERRA BRANDS INDONESIA VS DIRJEN BEA DAN CUKAI;
227 Berkekuatan Hukum Tetap
  • Putusan Nomor 663 /B/PK/PJK/201 21)(a) If the Customs value of the imported goods cannot bedetermined under the provisions of Article 1, the Customs valueshall be the transaction value of identical goods sold for export tothe same country of importation and exported at or about the sametime as the goods being valued;(6) In applying this Article, the transaction value of the identicalgoods in a sale at the same comercial level and in substantially thesame quantity as the goods being valued shall be
    Where no such sale is found, the transactionvalue of identical goods sold at a different comercial level and/or indifferent quantities, adjusted to take account of differencesattributable to comercial level and/or to quantity, shall be used,provided that such adjustments can be made on the basis ofdemonstrated evidence which clearly establishes thereasonableness and accuracy of the adjustment, whether theadjustment leads to an increase or a decrease in the value;Where the costs and charges referred
    to in paragraph 2 of Article 8are included in the transaction value, an adjustment shall be madeto take account of significant differences in such costs and chargesbetween the imported goods and the identical goods in questionarising from differences in distances and modes of transport;If, in applying this Article, more than one transaction value ofidentical goods is found, the lowest such value shall be used todetermine the Customs value of the imported goodsDiterjemahkan sebagai berikut:Pasal
Putus : 18-03-2015 — Upload : 29-10-2015
Putusan MAHKAMAH AGUNG Nomor 769 K/Pdt.Sus-Pailit/2014
Tanggal 18 Maret 2015 — NEGARA REPUBLIK INDONESIA Cq. PEMERINTAH REPUBLIK INDONESIA Cq. MENTERI KEUANGAN REPUBLIK INDONESIA Cq. DIREKTORAT JENDERAL KEKAYAAN NEGARA VS t e r h a d a p PETER KURNIAWAN, S.H., M.Kn., LILI BADRAWATI, S.H., DAN R. PRIMADITYA WIRASANDI, S.H
203128 Berkekuatan Hukum Tetap
  • saja isi dari Perjanjian Restrukturisasi karenaseluruh isi Perjanjian Restrukturisasi merupakan satu kesatuan danbagian yang tidak dapat dipisahkan antara yang satu dengan yanglainnya;Berikut ini kami sampaikan secara lengkap ketentuan dalam Pasal 2.3Perjanjian Restrukturisasi berikut dengan terjerpahan resminya, sebagaiberikut:1) Restruturing Subject to the Lender's satisfaction in full of the Borrower'sperformance in full or waiver by the Lender, of the Condition P, the Total IDRIndebtedness shall
    (two hundred and twenty one billion, one hundredand seventy million, six hundred and ninety nine thousand and three rupiah) ofthe Total IDR Indebtedness (the "IDR Swap Debt) shall be exchanged forassets of affiliated companies asset out in the Ninth Schedule in accordancewith the terms and conditions of the Debt Settleroent Agreement to be enteredinto between the Borrower and Lender and acknowledged by the companieswhose debts form part of the account receivables to be transferred from theBorrower
    to the Lender and who are listed on the Ninth Schedule ; and ;C) the remaining amount of total IDR indebtedness, being Rp22.302.223.413(twenty two billion three hundred and two million two hundred and twenty threethousand, four hundred and thirteen rupiah) shall be converted into UnitedStates Dollars at the Conversion Rate to US $ 2.144.444,56 (two million, onehundred and fourty four thousand, four hundred and forty four United StateDollars and fifty six cents) ("the USD Debt') and shall continue
    Condition Precedent:the obligation of Parties under this Restructuring Agreement aresubject to the Lender's satisfaction in full of the Borrower'sperformance in full, or waiver by the Lender, of the ConditionPrecedent on or before the Closing Date, failing' which the Lender mayat its discretion determine that this Agreement shall forwith terminateHal 11 dari 31 hal. Put.
    Nomor 769 K/Padt.SusPailit/2014without prior notice to the Borrower and the provision herein shallcease to have effect whatsoever and the terms and conditions(including the obligations of the parties thereto) of the Original LoanAgreement shall forwith be in full force and effect an enforceable.Unless otherwise agreed by the Lender and the Borrower, the ClosingDate, shall occur not later than 31 December 2002";Terjemahan resmi oleh Penterjemah Abdul Dialal Chusairi:4.