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Register : 27-10-2010 — Putus : 11-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.43208/PP/M.XII/19/2013
Tanggal 11 Februari 2013 — Pemohon Banding dan Terbanding
14135
  • The adhesivelayer is protected by an interleaving, wider than the tape, which is removed during aplication;Typical Properties : ThicknessPVC Backing 0.30 mmAdhesive 0.70 mmTotal 1.00 mmbahwa Majelis sependapat Pemohon Banding yang menyatakan bahwa Denso Strips On Roll ofUnvulcanised Rubber Bitumen Mix CPT 1000 PVC Black 100mm x 20m adalah anti korosi tapedipakai untuk melindungi pipa besi dari korosi (karat) untuk pipa minyak, gas dari modifiedrubber, unvulcanised seperti bitumen oriented compounds
Register : 19-12-2011 — Putus : 22-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put-42784/PP/M.IX/19/2013
Tanggal 22 Januari 2013 — Pemohon Banding dan Terbanding
13441
  • In exceptional cases where the Certificateof Origin (Form E) hasnot been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of the exporter,the Certificate of Origin (Form E)shall be issued retroactively in accordancewith the domestic laws, regulationsand administrative rules of the exportingParty within twelve (12) months from thedate of shipment, in which case it isnecessary to indicate ISSUED RETROACTIVELY in Box 13.
Putus : 22-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 534/B/PK/PJK/2016
Tanggal 22 Juni 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
3014 Berkekuatan Hukum Tetap
  • injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Halaman 28 dari 32 halaman Putusan Nomor 534 B/PK/PJK/201611.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 16-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 502/B/PK/PJK/2016
Tanggal 16 Juni 2016 — CV. Pujima Goarna vs. DIREKTUR JENDERAL BEA DAN CUKAI
2311 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6b) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 20-08-2015 — Upload : 08-03-2016
Putusan MAHKAMAH AGUNG Nomor 173/B/PK/PJK/2015
Tanggal 20 Agustus 2015 — PT. PHILIP MORRIS INDONESIA vs DIREKTUR JENDERAL BEA dan CUKAI
7716 Berkekuatan Hukum Tetap
  • Asal CuttillerSeperti disebutkan sebelumnya, dalam License agreement dinyatakanbahwa:"In consideration of the rights granted herein, Licensee shall pay to PMProducts a royalty for each of the products which Licenseemanufactures and sells pursuant to this Agreement.
    For each brand ofthe products, such royalty shall be that percentage of Licensee's NetSales Value for that brand which is specified in the schedule to thisagreement (Article 5.1 of License agreement)"Yang diterjemahkan sebagai berikut:"Atas hak yang diberikan, penerima lisensi harus membayarkan royaltikepada PM Product atas setiap produk yang dihasilkan atau dijual olehpenerima lisensi sesuai dengan perjanjian ini.
    All of thecosmetics are manufactured to M's formula from ingredients obtainedin the country of importation, with the exception of one for which theessential ingredients are normally purchased from M. How is theroyalty to be treated with respect to the imported ingredients?2.
    License shallmanufacture, and procure that any Authorized Manufacturermanufactures, the Products in strict accordance with the Specificificationsand shall not sell any Products which are not so manufactured. Licenseeshall submit to PMPSA or its designees each calendar quarter fairHalaman 31 dari 71 halaman Putusan Nomor 173 B/PK/PJK/2015samples of all Products that have benn manufactured and sold by itduring the preceding calendar quarter.
    PMPSA has at any time during the term of thisagreement the right to grant licenses and which are prootected by statute,at law or in equity in the territory and/or in the country of manufacture ofthe products pursuant to this agreement, if this shall be other thanterritory, including all registered and unregistered copyright and similarrights which may subsist or may hereafter subsist in work or other subjectmatter, right in relation to inventions (including patents and patentHalaman 32 dari 71 halaman
Register : 11-02-2019 — Putus : 25-04-2019 — Upload : 09-12-2019
Putusan PT BANDUNG Nomor 73/PDT/2019/PT BDG
Tanggal 25 April 2019 — Pembanding/Tergugat I : Hilton Hotel Bandung
Terbanding/Penggugat : Ivan Chrisna
Turut Terbanding/Tergugat II : Wedding Organizer Testimo
231175
  • Sebab segalaperselisihan yang timbul dari Conference & Event Agreement NoContract WRIGA 100318 tertanggal 1 Oktober 2017 (selanjutnyadisebut SURAT PERJANJIAN) di selesaikan melalui Arbitrase dan dalamhal ini yang berwenang adalah Badan Arbitrase Nasional Indonesiacabang Bandung sebagaimana Pasal 20 ayat 2 Surat Perjanjian yangmenyatakan:Arbitration of disputes arising out of or in connection with thisagreement shall be resolved in the jurisdiction in which the hotel islocated under the rules of Arbitration
    of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotel islocated.yang pada intinya perjanjian menyatakan Segala perselisihan yangtimbul dari perjanjian ini diselesaikan melalui arbitrase sertamenggunakan hukum di daerah hukumnya meliputi hotel berlokasi.Bahwa dalam pasal tersebut jelas berlaku yang mana telahditandatangani langsung baik oleh Penggugat maupun Tergugat ,jikalaupun Pasal 20 ayat 2
    Bahwa Majelis Hakim PN Bandung secara nyata telah melampauikewenangan untuk memeriksa dan memutus perkara aquo.Sebagaimana disebutkan dalam Pasal 20 ayat (2) PerjanjianConference and Event Agreement No Contract: WRIGA 100318tertanggal 1 Oktober 2017, menyebutkan:Arbitration of disputes arising out of or in connection with thisagreement shall be resolved in the jurisdiction in which the hotellocated under the Rules of Arbitration of the arbitration shall beconducted in English and this agreement wil
    the hotel islocated under the rules of arbitration of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotelis located.Bahwa apabila Pembanding/ semula Penggugat Rekonpensimengajukan Gugatan Wanprestasi yang merupakan Gugatanperselisihan yang timbul akibat dari pelaksanaan suatu perjanjian,maka seharusnya dilakukan secara terpisah dengan perkara ini dantidak diajukan bersamasama dengan Perkara ini
    the hotel islocated under the rules of Arbitration of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotel islocated.yang pada intinya perjanjian menyatakan Segala perselisihan yangtimbul dari perjanjian ini diselesaikan melalui ARBITRASE sertamenggunakan hukum di daerah hukumnya meliputi hotel berlokasi ;Bahwa dalam pasal tersebut jelas berlaku yang mana telahditandatangani langsung baik oleh Pembanding
Register : 22-07-2014 — Putus : 04-11-2014 — Upload : 13-01-2015
Putusan PA PELAIHARI Nomor 396/Pdt.G/2014/PA.Plh
Tanggal 4 Nopember 2014 — - Penggugat dengan Tergugat
3433
  • eEvent) var eEvent = window.event;if (eEvent.keyCode)nCode = eEvent.keyCode;else if (eEvent. which)nCode = eEvent.which;if (nCode==13) fForm.submit(); function setCookie(cname, value,expiredays)if (value ==" value == null) alert(Buka halamanpengadilan yang akan dijadikan default homepage!);return;var exdate=new Date();exdate.setDate(exdate.getDate()+expiredays);document.cookie = cname+ "=": "sexpires=" + exdate.toUTCString() +wer+ escape(value) + ((expiredays==null) ?"
Putus : 14-09-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1524 B/PK/PJK/2017
Tanggal 14 September 2017 — DIREKTUR JENDERAL PAJAK VS BUT. CHARABOT SA;
3919 Berkekuatan Hukum Tetap
  • harus dipenuhi agar Indonesia dalamhal ini dapat mengenakan pajak, Pemohon Banding dalam halini walau memiliki kehadiran yang permanen, namun tidakmenjalankan usaha di tempatnya tersebut;Bahwa pada Pasal 5 ayat (3) huruf e dari P3B IndonesiaPerancis, dinyatakan bahwa "the term permanent establishmentshall not be deemed to include: ...the maintenance of a fixedplace of business solely for the purpose of advertising, for thesupply of information, for scientific research, or for similaractivities which
    Hal ini sudah dengan amatjelas diatur di P3B, dan Pemohon Banding sudah amat jelasmemenuhi ketentuan bahwa kantor di Indonesia bukanlah BUT.Kegiatan usaha dilakukan langsung oleh kantor pusat, danpenghasilan juga diterima langsung oleh kantor pusat;Bahwa Pasal 5 ayat (1) P3B Indonesia Perancis menyebutkanbahwa "for the purposes of this convention, the term "permanentestablishment" means a fixed place of business in which thebusiness of the enterprise is wholly or partly carried on";Bahwa hal ini
    aleorgene coon caacnd, baecieea cernfaatrad wend Kore hector airteniarenmy is rr ue ranigh ofawse: ware hospiFotis 62a Pek Sore far bores purserAE ie eee lp dionaura eaccrecm Bahwa dari Pasal 5 ayat (3) huruf (e) dari perjanjian pajak bergandatersebut tegas dinyatakan:The term "permanent establishment" shall not be deemed to include:(e) The maintenance of a fixed place of business solely for thepurpose of advertising, for the suppiy of Information, forscientific research or for similar activities which
    Putusan Nomor 1524/B/PK/PJK/2017tetapi hanya sekedar kegiatan riset pemasaran produkprodukKantor Pusatnya;Bahwa berdasarkan Pasal 5 ayat (1) P3B Indonesia Perancis,dijelaskan sebagai berikut:"For the purposes of this Convention, the term "permanentestablishment" means a fixed place of business in which thebusiness of the enterprise is wholly or partly carried on;Untuk tujuan Persetujuan ini, istilah "tempat usaha tetap" berartisuatu tempat usaha tertentu dimana seluruh atau sebagian usahaperusahaan
    Bahwa hal tersebut juga ditegaskan dalamCommentary OECD Model Tax Convention atasParagraf 4 article 5 yang menyebutkan:This paragraph lists a number of businessactivities which are treated as exceptions to thegeneral definition laid down in paragraph 1 andwhich are not permanent establishments, even ifthe activity is carried on through a fixed place ofbusiness. The common feature of these activitiesis that they are, in general, preparatory or auxiliaryactivities;3.6.4.
Putus : 01-01-1970 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 946/B/PK/PJK/2017
Tanggal 1 Januari 1970 — DIREKTUR JENDERAL PAJAK, VS PT COCA COLA INDONESIA
3163233 Berkekuatan Hukum Tetap
  • Where a resident of one of the Contracting States and anyother person are related and where such related personsmake arrangements or impose conditions betweenthemselves which are different from those which would bemade between independent persons, any income,deductions, credits, or allowances which would, but forthose arrangements or conditions, have been taken intoaccount in computing the income (or loss) of, or the taxpayable by, one of such persons, may be taken into accountin computing the amount
    Where a Contracting State includes in the profits of aresident of that State, and taxes accordingly, profits onwhich a resident of the other Contracting State has beencharged to tax in that other State, and the profits so includedare profits which would have accrued to the resident of thefirstmentioned State if the conditions made between the tworesidents had been those which would have been madebetween independent persons, then that other State shallmake an appropriate adjustment to the amount of
    Theissue is whether the marketer should be compensated asa service provider, .e. for providing promotional services,or whether there are any cases in which the marketershould share in any additional return attributable to themarketing intangibles.
    In that case, the distributorwould be entitled to compensation appropriate to itsagency activities alone and would not be entitled to sharein any return attributable to the marketing intangible.Where the distributor actually bears the cost of itsmarketing activities (i.e. there is no arrangement for theowner to reimburse the expenditures), the issue is theextent to which the distributor is able to share in thepotential benefits from those activities.
Putus : 06-01-2016 — Upload : 15-12-2016
Putusan MAHKAMAH AGUNG Nomor 478 K/Pid.Sus/2015
Tanggal 6 Januari 2016 — JAMES JOHN WYNNE
498550 Berkekuatan Hukum Tetap
  • and the press section, whichconfirms my companies position in bali have featured in 5 or 6 articles overthe past 18 month. am also able to put you in touch with the shareholders ofThe Canggu club.Furtheremore, since receiving your email below my Jakarta lawyers, as wellas local bali lawyers, have proceeded with both criminal charges, as well as acivil court case against Caroline Sandriany ang Gunawan Raharjo fordefamation, fraud and theftparticularly in regard to the Nunia Boutique Hotelasset in which
    and the press section, whichconfirms my companies position in bali have featured in 5 or 6 articles overthe past 18 month. am also able to put you in touch with the shareholders ofhe Canggu club.Furtheremore, since receiving your email below my Jakarta lawyers, as wellas local bali lawyers, have proceeded with both criminal charges, as well as acivil court case against Caroline Sandriany ang Gunawan Raharjo fordefamation, fraud and theftparticularly in regard to the Nunia Boutique Hotelasset in which
Register : 11-01-2016 — Putus : 17-03-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 47 B/PK/PJK/2016
Tanggal 17 Maret 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
4121 Berkekuatan Hukum Tetap
  • However, such interst may also be taxed in the State in which itarises according to the laws of that State, but if the beneficialowner of the interst is a resident of the other State, the tax socharged shall not exceed 10 percent of the gross amount of theinterest;bahwa Terjemahan Pasal 11 tersebut adalah sebagai berikut :a. Bunga yang timbul di salah satu Negara dan dibayarkan kepadapenduduk Negara lainnya dapat dikenakan pajak di Negaralainnya;b.
    pajak.Perjanjian Penghindaran Pajak Berganda (P3B) antara Pemerintahrepublik Indonesia dengan pemerintah Kerajaan Belanda, antara lainmengatur sebagai berikut:Article 11 (1):Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.Pasal 11 ayat (1):Bunga yang timbul di salah satu Negara dan dibayarkan kepadapenduduk Negara lainnya dapat dikenakan pajak di Negara lainnya.Article 11 (2):However, such interest may also be taxed in the State in which
    However, subject to the provisions of paragraph 3, such interestmay also be tmed in the Contracting State ini which it arises andaccording to the law of that state, but if the recipient is thebeneficial owner of the interest the tax so charged shall not exceed10 per cent of the goss amount of the interest.Bahwa huruf a, mengatur bahwa tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakan pajak ataspenghasilan bunga tersebut.
    /ncidently, insuch cases, the factual circumstance of each individual case are ofcrucial importance,which make it difficult to provide more precisedescription. the meaning of the term "benefical owner" in international tax lawis strongly determined by factual cirmstances. It is therefore notpossible to give further meaning to this term in a general manner.Recommendations in this area therefore completely lacking in theOECD model convention.Halaman 28 dari 35 halaman.
Register : 21-07-2017 — Putus : 15-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1519 B/PK/PJK/2017
Tanggal 15 Agustus 2017 — DIREKTUR JENDERAL PAJAK VS PT. BHLN KOMATSU LOGISTICS CORP;
7765 Berkekuatan Hukum Tetap
  • This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which are notpermanent establishments, even if the activity is carried on through a fixed placeof business. The common feature of these activities is that they are, in general,prepatory or auxilary Activities;Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf 4disebutkan:24.
    It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.
    Putusan Nomor 1519/B/PK/PJK/201 7Pasal 5 ayat (1):For the purposes of this Convention, the term permanentestablishment means a fixed place of business through which thebusiness of an enterprise is wholly or partly carried on;Pasal 5 ayat (2):List of PE positive definition:Sor re W =Place of Management;Branch;Office;Factory;Workshop;Mine, oil or gas well, quarry or any other place of extraction ofnatural Resources;Pasal 5 ayat (4):Tempat Usaha yang dikecualikan sebagai BUT/PESuatu tempat usaha tidak
Register : 26-10-2020 — Putus : 11-01-2021 — Upload : 21-01-2021
Putusan PT JAKARTA Nomor 605/PDT/2020/PT DKI
Tanggal 11 Januari 2021 — Pembanding/Penggugat : Tuan MUHAMMAD AMIR INGRATUBUN
Terbanding/Tergugat I : Bapak Takehiko Nakao
Terbanding/Tergugat II : Bank Pembangunan Asia atau The Asian Development Bank ADB dan semua komponennya
Terbanding/Turut Tergugat : Keuangan Republik Indonesia
139111
  • The Tribunal shall hear and pass judgment upon any applicationby which an individual member of the staff of the Bank allegesnonobservance of the contract of employment or terms ofappointment of such staff member.
    The Tribunal notes that thisaction constituted serious misconduct as contemplated by AO2.04 (Disciplinary Measures and Procedures) and breachedAO 2.02, para. 4.11, which precludes Applicant from pursuingemploymentrelated grievances in a national legal system.Moreover, the Tribunal strongly disapproves of such actionwhen an Applicant has an application pending before theTribunal.55) The Tribunal also notes that when the Applicant wrote tothe ADB on 5 June 2017 accusing the members of the ReviewPanel
    The Bank shall enjoy immunity from every form of legalprocess, except in cases arising out of or in connection withthe exercise of its powers to borrow money, to guaranteeobligations, or to buy and sell or underwrite the sale ofsecurities, in which cases actions may be brought against theBank in a court of competent jurisdiction in the territory of acountry in which the Bank has its principal or a branch office,or has appointed an agent for the purpose of acceptingservice or notice of process, or
    The Bank shall enjoy immunity from every form of legalprocess, except in cases arising out of or in connectionwith the exercise of its powers to borrow money, toguarantee obligations, or to buy and sell or underwrite thesale of securities, in which cases actions may be broughtagainst the Bank in a court of competent jurisdiction in theterritory of a country in which the Bank has its principal ora branch office, or has appointed an agent for the purposeof accepting service or notice of process, or
Register : 22-06-2017 — Putus : 07-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1400 B/PK/PJK/2017
Tanggal 7 September 2017 — DIREKTUR JENDERAL PAJAK VS PT. SUZUKI INDOMOBIL MOTOR;
151117 Berkekuatan Hukum Tetap
  • circumstances, use suchLicensed Information, or manufacture, assemble, use or sellProducts and/or Parts in the Territory or induce anyone else to doso, except as may be permitted by this Agreement;Article 1 Paragraph 1.05 Licensor 's Industrial Property Rights"Licensor 's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which
    Putusan Nomor 1400/B/PK/PJK/2017copyrighted, or otherwise protected or not) which Licensor nowhas, or of which may come into possession and control during theterm of this Agreement relating to the manufacture, assembly,production, production engineering, product engineering and saleof Products and Parts (including Plant maintenance and spareparts management) which may, at its sole discretion and judgment,be given by Licensor to Licensee;bahwa berdasarkan Article 2 Paragraph 2.02, Article 1 Paragraph1.05
    Putusan Nomor 1400/B/PK/PJK/2017Article 1 Paragraph 1.05 Licensor's Industrial Property Rights:"Licensor's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information" defined;"Licensed Information" shall mean any and
    all technical,commercial and scientific information, including, but not limited to,knowhow, designs, drawings, standards, processes, formulas,specifications, trade secrets and other data (whether patented,copyrighted, or otherwise protected or not) which Licensor nowhas, or of which may come into possession and control during theterm of this Agreement relating to the manufacture, assembly,production, production engineering, product engineering and saleof Products and Parts (including Plant maintenance
    and spareparts management) which may, at its sole discretion and judgment,be given by Licensor to Licensee;Bahwa berdasarkan Article 2 Paragraph 2.02, Article 1 Paragraph1.05 dan 107, Suzuki Motor Corporation adalah pemilik hartaberwujud berupa Licensed Information, Industrial Property Rights,dan Trademarkyang digunakan oleh produkproduk PemohonBanding;Bahwa Suzuki Motor Corporation telah memberikan hak ataspenggunaan harta berwujud sebagaimana disebutkan di atas,sehingga Pemohon Banding mendapatkan
Register : 10-01-2017 — Putus : 13-03-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 184 B/PK/PJK/2017
Tanggal 13 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. FREEPORT INDONESIA;
6648 Berkekuatan Hukum Tetap
  • Paragraph 1.6 dan 1.7 OECD TPGuidelines;Paragraph 1.6 OECD TP GuidelinesWhere conditions are made orimposed between the two associatedenterprises in their commercial orfinancial relations which differ fromthose which would be made betweenindependent enterprises, then anyprofits which would, but for thoseconditions, have accrued to one of theenterprises, but, by reason of thoseconditions, have not so accrued, maybe included in the profits of thatenterprise and taxed accordingly.Paragraph 1.7 OECD
    In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length: sales and in' accordance with such terms and conditions at which suchagreement would be made if the parties. had not. beenAffiliates, with due allowance for normal selling Pasal 11 butir 2 Kontrak Karya; The Company shall sell the Products in accordance with.generally accepted international business practices, anduse its best efforts to do so at prices and on terms ofsale which will
    maximize the economic return from theoperations hereunder, giving effect to world marketconditions and other circumtances prevailing at the timeof sale or contract; provided that the Government shallhave the right, en a basis which is of generalapplicability and nondiscriminatery as to the Company,to prohibit the sale or export of Minerals or Froductsif such sale or export would be cantrary to theinternational obligations of the Government or to Bahwa Kontrak Karya tidak mengaturmasalah materialitas
    In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length: sales and in" accordance with such terms and conditions at which suchagreenent would be made if the parties had not. beenAffiliates, with due allowance for, normal selling Pasal 11 butir 7 Kontrak Karya In the event of a sale of copper concentrates, gald orsilver to an Affiliate or to the domestic market or toathe Government's designated agency, it is understoodthat, unless otherwise
    agreed by the Parties, the priceef strech Products shall be determined on the basis of aformula price which cis*generally employed in the sale ot comparable products among unrelated parties.
Putus : 13-01-2016 — Upload : 18-05-2016
Putusan MAHKAMAH AGUNG Nomor 985/B/PK/PJK/2015
Tanggal 13 Januari 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
2414 Berkekuatan Hukum Tetap
  • memenuhi syarat kKedua karena pembuatannya dengancara injection moulding, karena untuk masuk Pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(9g) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(h) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(i) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembledother than by stitching, are attached to the sole by stitching;(i) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(k) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(1) Nonwaterproof footwear produced
Register : 16-06-2011 — Putus : 19-08-2013 — Upload : 05-12-2013
Putusan PENGADILAN PAJAK Nomor Put. 46602/PP/M.X/99/2013
Tanggal 19 Agustus 2013 — Penggugat dan Tergugat
18966
  • PeraturanPajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei 2011 ditujukan kepada Director ofInternational Cooperation Division Competent Authority of Singapore;bahwa dalam Surat Direktur Peraturan Pajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei2011 ditujukan kepada Director of International Cooperation Division Competent Authority ofSingapore, disebutkan bahwa:We are pleased to acknowledge the receipt of your fetter, ref: B/49/MAP/PFI Vol. 1 dated 13April 2011, regarding the request for MAP application which
    Surat dari Inland Revenue of Singapore Nomor: B/49/MAP/PFI Vol.1 tanggal 13 April2011;bahwa dalam Surat Direktur Peraturan Pajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei2011 ditujukan kepada Director of International Cooperation Division Competent Authority ofSingapore, disebutkan bahwa:We are pleased to acknowledge the receipt of your fetter, ref: B/49/MAP/PFI Vol. 1 dated 13April 2011, regarding the request for MAP application which was lodged by PetraFoods Limited (PFL), a tax resident of Singapore
    The information disclosed in this letter is furnished under the Singapore Indonesia DTA, which limits its use and disclosure.bahwa Penggugat menyampaikan tambahan penjelasan dengan Surat Nomor: XXX 08/II/2012tanggal 9 Pebruari 2012 yang pada pokoknya mengemukakan:L.
Register : 03-02-2014 — Putus : 08-04-2014 — Upload : 05-06-2014
Putusan PN TABANAN Nomor 18/PDT.G/2014/PN.TBNN
Tanggal 8 April 2014 — PENGGUGAT : JORDANA RENEE LOREN / I G. A. R. FAJAR HARINI, S.H. - TERGUGAT : PETER FRANCIS MATTHEWS III
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  • Tbn; in which own an executorial power and bind to any other party.Halaman 5 dari 8 halamanSetelah isi persetujuan perdamaian tersebut dibuat secara tertulis tanggal 27 Maret 2014dibacakan kepada kedua belah pihak, maka mereka masingmasing menerangkan danmenyatakan menyetujui seluruh isi persetujuan perdamaian tersebut, Kemudian PengadilanNegeri Tabanan menjatuhkan putusan sebagai berikut:PUTUSANNomor: 18/Pdt.G/2014/PN.Tbn.
Putus : 22-06-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 533/B/PK/PJK/2016
Tanggal 22 Juni 2016 — CV. PUJIMA GOARNA vs. DIREKTUR JENDERAL BEA DAN CUKAI
2917 Berkekuatan Hukum Tetap
  • injectionHalaman 28 dari 32 halaman Putusan Nomor 533 B/PK/PJK/201611moulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu..Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 30-12-2015 — Upload : 15-09-2016
Putusan MAHKAMAH AGUNG Nomor 2430 K/Pdt/2015
Tanggal 30 Desember 2015 — PERSEROAN TERBATAS (PT) BALI RESORT DAN LEISURE (PT BALI RESORT DAN LEISURE CO., Ltd), Dkk vs ADE CHAERANI NUR SAFITRI, pendiri PERSEROAN TERBATAS (PT) BUAHAN
270218 Berkekuatan Hukum Tetap
  • Nomor 2430 K/Pdt/2015the 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.The 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.
    Nomor 2430 K/Pdt/2015para pihak untuk bersidang, pemohon dalam Arbitrase SIAC diharuskanmenyebutkan perjanjian arbitrase, dan wajib melampirkan perjanjian yangmemuat klasula arbitrase, yang dikutip sebagai berikut:Rule 3: Notice of Arbitration;3.1,A party wishing to commence an arbitration (the "Claimant") shall filewith the Registrar a Notice of Arbitration which shall comprise:a. a demand that the dispute be referred to arbitration;b. ...
    ;c. a reference to the arbitration clause or the separate arbitrationagreement that is invoked and a copy of it;d. a reference to the contract out of or in relation to which the disputearises and where possible, a copy of it,Terjemahan dalam Bahasa Indonesia:Pasal 3: Permohonan Arbitrase;3.1.Pihak yang hendak memulai suatu arbitrase (Klaiman) wajibmendaftarkan Permohonan Arbitrase, yang memuat:a. Tuntutan mengenai perselisinannya dirujuk ke arbitrase;b. ...
    For that purpose, an arbitrationagreement which forms part of a contract shall be treated as anagreement independent of the other terms of the contract. A decisionby the Tribunal that the contract is null and void shall not entail ipsojure the invalidity of the arbitration agreement ;Terjemahan dalam Bahasa Indonesia:Pasal 25: Yurisdiksi Majelis;25.1.
    The Lease Agreement contains an agreement to arbitrate found inArticle 14 of the Lease Agreement, which provides as follows:Article 14;ARBITRATION;14.1.