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Putus : 06-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1589 B/PK/PJK/2017
Tanggal 6 September 2017 — PT. NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK
194189 Berkekuatan Hukum Tetap
  • Provisional payment of ninety (90)percent of the provisional payment value shall be made by Buyerwithin three (3) Business days after the Date of Arrival. At Sellersrequest, Buyer shall make an advance provisional payment toSeller at any time after Concentrates have departed Port ofLoading.
    Failureto be present and/or represented at any weighing, sampling,Halaman 132 dari 186 halaman Putusan Nomor 1589/B/PK/PJK/201 717.sample preparation and moisture determination shall be deemedto be a waiver of the right only in such instance;10.2 Sample Lot. A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes. Weighingand sampling shall be done contemporaneously;10.3 Sample Splits.
    Buyer and Sellershall assay in good faith their respective sample splits and theassay 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.
    In case thevaniation between the parties assays exceeds the splitting limitsdesignated below, an umpire shall be selected in rotation from thelist designated below whose assay shall be final, provided it is nothigher or lower than the original assays.
    8.5, the parties shall agree to theapplicable splitting limits for such additional impurities;11.4 Cost of Umpires Assay.
Register : 21-09-2012 — Putus : 29-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put-50154/PP/M.VIII/16/2014
Tanggal 29 Januari 2014 — Pemohon Banding dan Terbanding
11520
  • yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa" sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall
    be deemed to be theplace where the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress
Register : 23-06-2011 — Putus : 18-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43314/PP/M.X/16/2013
Tanggal 18 Februari 2013 — Pemohon Banding dan Terbanding
12722
  • XXX dengan MMC atas Offshore Operation andTechnical Assistance Agreement tertanggal 11 Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall be performed in Japan or elsewhere outside of theRepublic of Indonesia,2.2Offshore Business Operations Advice.
    When reasonably requested byPTSC, MMC shall provide advice and consultations to PTSC.....2.2.9legal matters, such as contract drafting and review, advice and assistance withdefending and prosecuting and settling and compromising any litigation or claims ofliability.bahwa berdasarkan uraian klausal tersebut diatas, MMC memberikan dukunganpemberian jasa bantuan operasional dan teknis, knususnya yang berkaitan denganjasa bantuan hukum/ legal kepada PT. XXX.
    XXX dengan MMCsection 4 yaitu:"..MMC shall send to PT. XXX an invoice for any of the following incurred in the priormonth: a) the support fee, b) expenses that are reimbursable by PT. XXX to MMCpursuant to this agreement.bahwa berdasarkan uraian klausal tersebut diatas, MMC menagih kepada PT.XXX untuk melakukan reimbursement atas jasa legal tersebut;bahwa oleh karena penagihan oleh MMC ini telah sesuai dengan perjanjian,maka PT.
Register : 15-05-2012 — Putus : 11-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.43864/PP/M.VII/19/2013
Tanggal 11 Maret 2013 — Pemohon Banding dan Terbanding
11729
  • Rule 23, Appendix 1, Attachment A, Revised Operational CertificationProcedures (OCP) For The Rules of Origin of The AseanChina FreeTrade Area, menyatakan :The Customs Authority of the importing Party shall accept aCertificate of Origin (Form E) in cases where the sales invoice isissued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided thatthe product meets the requirements of the Rules of Origin for theACFTA.
    12 Januari 2012 adalah bukan invoice seperti yang tercantumdalam Kolom 10 Form E sehingga tidak sesuai dengan Rule 23, Appendix1, Attachment A, Revised Operational Certification Procedures (OCP)For The Rules of Origin of The AseanChina Free Trade Area.bahwa dengan demikian Majelis menyimpulkan Rule 23, Appendix 1,Attachment A, Revised Operational Certification Procedures (OCP) ForThe Rules of Origin of The AseanChina Free Trade Area, yangmenyatakan :The Customs Authority of the importing Party shall
    The third partyinvoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Partiesand the copy of the third party invoice shall be attached to theCertificate of Origin (Form E) when presenting to the CustomsAuthority of the importing Party. tidak terpenuhi sehingga dengan demikian tidak dapat diberikanpreferensi tarif berdasarkan ACFTA.
Putus : 26-06-2009 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 182 PK/Pdt/2006
Tanggal 26 Juni 2009 — PT. ARMADA EKA LLOYD : SAMSUN SHIPPING CORPORATION, dkk
7058 Berkekuatan Hukum Tetap
  • Putusan No.182PK/Pdt/2006Perjanjian tersebut (vide buktu T1);Untuk lengkapnya dengan ini kami kutip ketentuan yangterdapat di dalam pasal 17 mengenai perselisihan / Disputesdalam charter party tersebut yang berbunyi sebagaiberikutThat should any dispute arise between owners and theCharterers, the matter in dispute shall be referred tothree persons at London, one Person to be appointed by eachof the parties hereto, and the third by the two so chosen,their decision or that of any two of them, shall
    The arbitrator shall becommercial men.Terjemahan dari klausul disputes/perselisihan di atasadalah sebagai berikutBahwa seandainya timbul perselisihan antara para pemilikdan para penyewa, masalah yang diperselisihkan harusdisampaikan kepada tiga orang di London, satu orang harusditunjuk oleh masing masing pihak perjanjian sewa ini, danorang ketiga oleh dua orang yang dipilih, keputusan merekaatau keputusan kedua dari mereka akan bersifat tetap danuntuk keperluan melaksanakan keputusan, kesepakatan
    SohandiKawilarang.Isi putusan Mahkamah Agung.Terlepas dari alasan kasasi, putusan PengadilanTinggi / Pengadilan Negeri harus dibatalkan denganalasan Mahkamah Agung sendiri karena Pengadilan Tinggisalah menerapkan hukum.Dalam policy No. 49/DO/37/08 tanggal 10 Agustus 1978 dibawah bagian tentang conditons telah ditentukan bahwaall differences arising out of this policy shall bereferred to the decision of an arbitrator to beappointed in writing by the parties in different cex orif they cannot agree
Register : 08-07-2014 — Putus : 14-04-2014 — Upload : 27-10-2016
Putusan PN JAKARTA PUSAT Nomor 342/Pdt.G/2014/PN.Jkt.Pst.
Tanggal 14 April 2014 — PT TARUNA CIPTA KENCANA >< PT GALANGAN MERCUSUAR
274131
  • Pasal 2.3 Perjanjian No. 007 dan Perjanjian No.008, Tergugat harus menyerahkan kapal kepada Penggugat paling lambat 10(sepuluh) bulan setelah menerima pe mbayaran pertama atas kapal terseb ut.Berikut kami kutipkan Pasal 7.1 dan Pasal 2.3 Perjanjian No. 007 danPerjanjian No. 008 :Pasal 7.1 Perjanjian No. 007 dan Perjanjian No. 008"The Vessel shall be delivered by the Builder to the Owner at the latest10 (ten) months after receiving the Ist (first) Payment of the Vessel inaccordance with Article 2
    Pasal 2.3 Perjanjian No. 007"Ovvners shall pay the Contract Price to the Builder in three (3)phases as follows :a) Ist (First) Payment: 10% (percent) of the contract price amountingto SGD. 110,000 (Singapore Dollars one hundred ten thousandonly), shall be paid within seven (7) working days after contractsigning;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 110,000 (Singapore Dollars one hundred tenthousand only), shall be paid upon the accomplishment of theKeel Laying
    ;c) 3rd (Third) Payment: 80% (eighty percent) of the contract priceamounting to SGD. 880,000 (Singapore Dollars eight hundred eightythousand only), shall be paid upon delivery of the vessel and beforedeparture of the Vessel from Builder's yard";Pasal 2.3 Perjanjian No. 008"a) Ist (First) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyPutusan No.342/Pdt.G/2014/PN.Jkt.Pst.five thousand only), shall be paid within seven (7) working daysafter
    contract signing;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyfive thousand only), shall be paid upon the accomplishment of theKeel Laying;c) 3rd (Third) Payment: 80% (elghty percent) of the contract priceamounting to SGD. 1,560,000 (Singapore Dollars one million fivehundred sixty thousand only), shall bepaid upon defivery of thevessel and before departure of the Vessel from Builder'syard;3.
    007 dan Perjanjian 008sebagaimana kami kutipkan di bawah ini :Pasal 8.4 Perjanjian 007 dan Perjanjian 008Right to Rescind for Excessive DelayIf the total accumulated time of all delays on account of the causes specified inarticle 8.1, amounts to ninety (90) days or more; then, in such event, the Ownermay rescind this Contract in accordance with theprovisions of article 10 here of.Pasal 10.1 huruf b Perjanjian 007 dan Perjanjian 008Putusan No.342/Pdt.G/2014/PN.Jkt.Pst.Right of RescissionThe Owner shall
Register : 21-05-2013 — Putus : 25-02-2014 — Upload : 29-09-2014
Putusan PENGADILAN PAJAK Nomor Put.50676/PP/M.IXA/19/2014
Tanggal 25 Februari 2014 — Pemohon Banding dan Terbanding
11122
  • Presiden Republik Indonesia Nomor 37 Tahun 2011, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures For The Rules Of Origin Of TheAseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall
    Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;Menimbangd) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall
Register : 03-10-2011 — Putus : 24-04-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-44695/PP/M.XVII/19/2013
Tanggal 24 April 2013 — Pemohon Banding dan Terbanding
11931
  • Form E, tanggal 17Juli 2011 adalah tanggal kapal tersebut transit di Hongkong (master B/L Nomor:KMTCJMNO0015121),e bahwa benar Form E dengan Nomor: E114407H40460010 tanggal 14 Juli 2011 diissuedpada saat yang bersamaan dengan waktu ekspor barang (sesuai dengan house B/L Nomor:FSJKT11J11009 tanggal 14 Juli 2011),e bahwa Pemohon Banding sudah mengikuti ketentuan yang ada di Rule 10 (operationalcertification procedures for the rules of origin untuk ACFTA) yang menjelaskan thecertificate of origin shall
    The Certificate of Origin shall be issued by the relevant governmentauthorities of the exporting party at the time of exportation or soonthereafter whenever the products to be exported can be sonsideredoriginating in the party within the meaning of the ASEANChina Rules ofOrigin.bahwa pengertian tanggal eksportasi tidak sama dengan pengertian tanggalpengapalan yang diterjemahkan oleh Terbanding sebagai tanggal B/L.bahwa Majelis berpendapat SKA (Form E) Nomor: E114407H40460010tanggal 14 Juli 2011 telah
Register : 28-05-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52153/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
11123
  • Klasifikasi Barangbahwa berdasarkan Sub Heading Explanatory Notes, Sub heading 1507.10disebutkan:Fixed vegetable oils, fluid or solid, obtained by pressure, shall be consideredas crude if they have undergone no processing other than decantation,centrifugation or filtration, provided that, in order to separate the oils fromsolid particles only mechanical force, such as gravity, pressure or centrifugalforce, has been employed, excluding any adsorption filtering process,fractionation or any other physical
    If obtained byextraction an oil shall continue to be considered as crude, provided it hasundergone no change in colour, odour or taste when compared with thecorresponding oil obtained by pressure.bahwa berdasarkan BTKI 2012, pos tarif 15.12, susunan possubpos nyaadalah sebagai berikut :15.12 Minyak biji bunga matahari, safflower atau Sunflowerseed, safflowebiji kapas dan fraksinya, dimurnikan oil and fractions thereof,maupun tidak, tetapi tidak dimodifikasi refined, but not chemicalsecara kimia.
Putus : 24-09-2013 — Upload : 14-12-2018
Putusan MAHKAMAH AGUNG Nomor 282 B/PK/PJK/2013
Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK VS PT. EKAMAS FORTUNA
6637 Berkekuatan Hukum Tetap
  • that State;Article 111.Interest arising in one of the two States and paid to a resident of theother 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 so chargedshall not exceed 10 per cent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall
    Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment.5.
    The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.
    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 Inggeris danArticle 26 dari P3B Indonesia Luxemburg) antara lain diatur sebagaiberikut:Article 28 (Exchange of Information)The competent authority of the two States shall
    Anyinformation received by one of the two States shall be treated as secret inthe same manner as information obtained under the domestic laws of thatState and shall be disclosed only to persons or authorities (including courtsand administrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.
Putus : 27-02-2017 — Upload : 14-03-2018
Putusan MAHKAMAH AGUNG Nomor 108 K/Pid/2017
Tanggal 27 Februari 2017 — SLAMET EDY RAHARDJO
12365 Berkekuatan Hukum Tetap
  • Putusan Nomor 108 K/Pid/2017 BUKTI SURAT SALES AND PURCHASE CONTRACT OF INDONESIANSTEAM COAL Contract Nomor ESH/ETZ/300913 tertanggal 2 Oktober2013 yang didalamnya terdapat ketentuan hukum yang disepakati,tertuang didalam ketentuan Pasal 14, yaitu :CLAUSE 14APPLICABLE LAW & ARBITRATION14.1 This Contract shall be interpreted in accordance with HONGKONG laws.All disputes arising in connection with the present contract shall besettled in an amicable way firstly.
    Should the parties reach noagreement, and then the case shall be brought for final settlement underthe rules of Conciliation and Arbitration of the International Chamber ofCommerce at Hongkong by Hongkong International Arbitration Center,HKIAC. The arbitration results will be final and binding to both Seller andBuyer;Yang artinya apabila dapat diterjemahkan kedalam Bahasa Indonesia adalah :Pasal 14 Hukum Yang Berlaku & Arbitrasi14.1 Perjanjian ini tunduk pada ketentuan hukum Hong Kong.
    Governing Law : This Agreement shall be governed by the laws of NewSouth Wales, Australia;Terjemahan28. Hukum Yang Mengatur : Perjanjian ini akan diatur oleh UndangUndangNew South Wales, AustraliaArtinya, apabila dalam pelaksanaan jual beli batu bara ini terdapat suatupermasahalah hukum sehingga maksud dan tujuan dibuatnya perjanjian jualHal. 24 dari 29 hal.
    Bukti Surat Sales And Purchase Contract Of Indonesian Steam CoalContract Nomor ESH/ETZ/300913 tertanggal 2 Oktober 2013 yangdidalamnya terdapat ketentuan hukum yang disepakati, tertuangdidalam ketentuan Pasal 14, yaitu :CLAUSE 14 APPLICABLE LAW & ARBITRATION14.1 This Contract shall be interpreted in accordance withHONGKONG laws. All disputes arising in connection with thepresent contract shall be settled in an amicable way firstly.Hal. 25 dari 29 hal.
    Governing Law : This Agreement shall be governed by the lawsof New South Wales, Australia;Terjemahan :28. Hukum Yang Mengatur : Perjanjian ini akan diatur olehUndangUndang New South Wales, AustraliaArtinya, apabila dalam pelaksanaan jual beli batu bara initerdapat suatu permasalahan hukum sehingga maksud dantujuan dibuatnya perjanjian jual beli batu bara tidak tercapai,maka segala penyelesaiannya HANYA AKAN diselesaikan danHal. 26 dari 29 hal.
Register : 15-07-2013 — Putus : 17-03-2014 — Upload : 10-11-2014
Putusan PENGADILAN PAJAK Nomor Put-51339/PP/M.XVIIB/19/2014
Tanggal 17 Maret 2014 — Pemohon Banding dan Terbanding
10619
  • Economic CoOperation Between TheAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtokolKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KerangkaKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3"Rules Of Origin 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 to beoriginating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligibleunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55966/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13623
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible u1Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly
Register : 02-10-2013 — Putus : 26-11-2014 — Upload : 22-12-2015
Putusan PENGADILAN PAJAK Nomor Put-57688/PP/M.XVIIA/19/2014
Tanggal 26 Nopember 2014 — Pemohon Banding dan Terbanding
27337
  • Economic CoOperation Between The Association Of South East Asian Nation And The PeoplesRepublic Of China (Protokol Kedua Untuk Mengubah Persetujuan PerdaganganBarang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama EkonomiMenyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia TenggaraDan Republic Rakyat China), yaitu pada Annex 3 "Rules Of Origin For The TheAseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed tobe originating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligibleunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered
Register : 18-10-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55967/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13022
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible utRule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly
Putus : 08-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1432/B/PK/PJK/2017
Tanggal 8 Agustus 2017 — PT PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
4012 Berkekuatan Hukum Tetap
  • TE at puch ele ents PFev6S ool bo he the oese,special allecation Proc@edares c@sowcling Plane OperatingCocke will be adenred ac Bay be supecorigte.The charges provided foc in SeCEion 8.01 shall ne apegifiadJRbO Carey See meet sa tle Fentraeck gunl sehna tt= iak aero =a eparatsGash calle and debbie nobkes oby Flent uperator and Reid syFIOOUCOre tf aeerdance with lene AGecuneing Pogues e .Such Charges and tiywenes hei) be Subject!
    Putusan Nomor 1432/B/PK/PJK/2017 2,Cash CallsFrom times to tine, ag hececsary, Plant Operator shall cashCall from Producers; and Producers shall pay or cause to bepaid to Blant Operator in os dollars Gheir respectiveShares, separately deternined as Brovided in Secticn 8.01 ofthe Agreement, of Peejected het cash rquirementa For eachof:(a) Plane Operating Costa; and(6) the esets oF Currently Funded Capital Projectsfor @ calendar Benth ef part thereof, as get forth in auchCaeh calls.The cash ealie For
    Plane Operating Casts and Currenclyfunded Capital Projects shall be shown Separately acd shalbe fn sordance With Producers" Jscest Cstingt@s of eachSales COREGack's Zercencage as determined under Aretlele 11of the Agreement, TE curing @ year there Shall be aFeviston in the estimate of a Sales Conteact's Percentage,Cr if the Final determination ef such Sales Conmtrace'sParcentage pursuant te Sectlon Ui.o2 of the Agreement shallFeflect a disetepancy fren the estimates during suck yoar.appropriate
    t oement .Shall be sox by PlatOperator gives.
    of reduced By 8@ amaunt of euchavrege.TS the ertent Feagtieable, Plant Upftater shall place thefunds received porewent be fash calis In interest WES QUART Let 0K Therrien Bh, be cari ewe D1 218= Ota 8+ co9000Tanpga!
Register : 30-05-2012 — Putus : 28-05-2013 — Upload : 08-11-2013
Putusan PENGADILAN PAJAK Nomor Put.45186/PP/M.VII/19/2013
Tanggal 28 Mei 2013 — Pemohon Banding dan Terbanding
11523
  • ASEANChina) disahkan denganPeraturan Presiden RI no. 37 tahun 2011, disebutkan pada Pasal 2 :Perubahan perubahan dimasa depan pada Lampiran ProsedurSertifikasi Operasional dan Surat Keterangan Asal (Formulir E),Bahwa dalam Lampiran A (Atachment A) Protokol Kedua, yaitu :Operational Certification Procedure for the Rule Of Origin of TheASEANChina Free Trade Area (revised OCPACFTA), disebutkanpada Aturan 23 (aturan yang baru pada OCP sebelumnya tidak ada):Rule 23The Customs Authority of the importing Party shall
    The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consignee must be located in the Parties and the copy of the thirdparty invoice shall be attached to the Certificate of Origin (FormE) when presenting to the Customs Authority of the importingParty.3) Bahwa sebagai penegas atas aturan baru dalam OCPACFTA tersebutdikeluarkanlah Surat Edaran Direktur Jenderal Bea dan Cukai NomorSE12 /BC/2011 tanggal O03 Oktober 2011 tentang PetunjukPelaksanaan
    The third partyinvoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Parties and thecopy of the third party invoice shall be attached to the Certificate of Origin(Form E) when presenting to the Customs Authority of the importing Partyyang telah disahkan dengan Peraturan Presiden Republik Indonesia Nomor 37Tahun 2011 Tentang Pengesahan Second Protocol To Amend The AgreementOn Trade In Goods Of The Framework Agreement On
Register : 19-12-2014 — Putus : 24-08-2015 — Upload : 09-09-2015
Putusan PN DENPASAR Nomor 914/Pdt.G/2014/PN Dps.
Tanggal 24 Agustus 2015 — ADE CHAERANI NUR SAFITRI MELAWAN PERSEROAN TERBATAS (PT) BALI RESORT & LEISURE (PT. BALI RESORT & LEISURE COMPANY);
14178
  • The arbitration panel shall consist of there (3)Hal. 5 dari 66 halaman putusan perkara Nomor 914/Pdt.G/2014/PN Dps.13.14.arbitrators, one (1) closed by the complainant, one (1) chosen by the respondentand a chairman chosen by the arbitrators named by the complainant and therespondent dalam terjemahan bebasnya berarti: Perselisihan antara para pihakyang muncul dan perjanjian ini atau dari perjanjian lain yang terkait denganperjanjian ini yang tidak dapat diselesaikan oleh Presiden Direktur yangmenyewakan
    The arbitrationpanel shall consist of three (3) arbitrators, one (1) chosen by thecomplainant, one (1) chosen by the respondent and a chairman chosen bythe arbitrators named by the complainant and the respondent;The Parties expressly agree that :(a) the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decisionissued by the arbitrators no later than twelve (12) months after thedate of commencement of the arbitration proceedings
    (being thedate of service of the complaint by the party initiating thearbitration), unless the arbitration panel finds good cause to permitan extension of the time for completion;(b) the arbitrators shall only reach their decision by applying strict rulesof law to the facts and shall not purport to resolve any dispute exaequo et bono;(c) the arbitration shall be conducted in the English language;(d) any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall
    dispute or question the decision ofthe arbitration tribunal before any judicial authority in the Republicof Indonesia or elsewhere;(e) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with the arbitration.Hal. 15 dari 66 halaman putusan perkara Nomor 914/Pdt.G/2014/PN Dps.16The fees and expenses of the arbitrating entity and other relatedexpenses shall be borne by the losing Party unless otherwisedetermined by the arbitrating entity;
    14.3 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 Parties to obey orcomply with a specific order or decision of the arbitration tribunal,continue to perform all of its obligations under this Agreement withoutprejudice to a final adjustment in accordance with the said award;Terjemahan dalam Bahasa Indonesia :Pasal 14 ARBITRASI;14.114.2Perselisihan
Upload : 19-04-2011
Putusan MAHKAMAH AGUNG Nomor 764 K/PDT.SUS/2010
PT. SAINT GOBAIN ABRASIVES INDONESIA; PT. DAYA SATYA ABRASIVES (Dahulu PT. SAINT GOBAIN NORTON HAMPLAS)
245320 Berkekuatan Hukum Tetap
  • No. 764 K/PDT.SUS/2010diselesaikan melalui Arbitrase sesuai dengan ketentuan dari Pasal 17ayat 17.3 dari Commercial Agreement juncto Pasal 3 UndangUndangNomor 30 Tahun 1999 tentang Arbitrase dan Alternatif PenyelesaianSengketa, yang mana berbunyi sebagai berikut :Article 17 paragraph 17.3 of Commercial Agreement :Any of such Disputes, which can not be amicably settled wthin 30(thirty) days after the matter in dispute has been brought by one Party tothe attention of the other Party, shall be referred
    to and finally resolvedby arbitration in Singapore in accordance wth the prevailing ArbitrationRules of the Singapore Intemational Arbitration Center (SIAC Rules),which rules are deemed to be incorporated by reference in this Article.The Tribunal shall consist of one (1) or three (3) arbitrators as agreedbetween the Parties.
    In the event that the Parties fail to agree on thenumber of arbitrators, the tribunal shall consist of three (3) arbitratorsappointed in accordance wth the SIAC Rules.
    The language of thearbitration shall be English ;Dimana terjemahan dalam Bahasa Indonesianya adalah sebagaiberikut :Pasal 17 ayat 17.3 dari Commercial Agreement:Segala Persengketaan, yang tidak dapat diselesaikan dengan cara baikdalam jangka wektu 30 (tiga puluh) hari setelah masalah dalamPersengketaan disampaikan oleh salah satu pihak kepada pihak lainnya,maka akan merujuk pada dan diselesaikan secara final melalui arbitrasedi Singapura sesuai dengan Peraturan Arbitrase yang berlaku padaSingapore
    No. 764 K/PDT.SUS/2010Company at Sep 30, 2006 and on such difference has been agreedand accepted by and between SGAFR and the Shareholders ;The Revaluation Difference shall be paid by the Shareholders to SGAFR within 30 (thirty) days as of the expiry of the Option Exercise Periodby wre transfer to the bank account designated by SGAFR.
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55964/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
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  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible utRule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly