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Putus : 20-05-2015 — Upload : 03-09-2015
Putusan PN BATAM Nomor 206/Pdt.G/2014/PN.BTM
Tanggal 20 Mei 2015 — BURTON IVAN KAGAN, dkk ; PT. SENIMBA BAY RESORT.
17373
  • B133 tersebut, maka sesuai ketentuan Pasal 4.3 PurchaseAgreement, Tergugat berhak untuk mengalihkan atau menjual kepadapihak ketiga atas Ruko BI33 tersebut, yang menyatakan bahwa:Tf any such unpaid instalments remains unpaid for any period inexcessof Fourteen days after the due date, the Vendor shall be entitled atits option to give the Purchaser or his solicitors not less than twenty one(21) days notice to treat this Agreement as having been repudiated by thePurchaser and (unless in the meanwhile
    such unpaid instalments and theinterest thereon shall have been paid) this Agreement shall at theexpiration of the notice be annulled and in such event; without prejudiceHal.20 dari 45 hal.Put No.206/Pdt.G/2014/PN BTMto any other rights available to his at law or equity, the vendor shall beentitled into:(a) Resell or otherwise dispose of the Unit as the Vendor shall see fitas if this Agreement had not been entered into;(b) To recover from the instalments (excluding payments for interest)previously
Putus : 14-12-2015 — Upload : 01-08-2016
Putusan MAHKAMAH AGUNG Nomor 717 K/Pdt.Sus-Pailit/2015
Tanggal 14 Desember 2015 — PT SK PELAYARAN INDONESIA VS PT PERUSAHAAN PELAYARAN PUTERA LAUTAN KUMALA
252198 Berkekuatan Hukum Tetap
  • Bahwa ketentuan Pasal 34 (c) Perjanjian Charter Party FC2 danPerjanjian Charter Party FC6 berbunyi sebagai berikut:(c) This Charter Party shall be governed by and construed in accordancewith the laws of the place mutually agreed by the parties and any disputearising out of or in connection with this Charter Party shall be referred toarbitration at a mutually agreed place, subject to the proceduresapplicable there;Adapun terjemahan bebasnya adalah sebagai berikut:(c) Perjanjian Carter ini tunduk dan
    Berikut bunyi kutipan pasalnya:Where an invoice is disputed, the Charterers shall notify the Ownersbefore the due date and in any event pay the undisputed portion of theinvoice but shall be entitled to withhold payment of the disputed portionprovided that such portion is reasonably disputed and the CharterersHalaman 15 dari 27 hal Put.
Putus : 04-12-2017 — Upload : 12-03-2018
Putusan MAHKAMAH AGUNG Nomor 2119 B/PK/PJK/2017
Tanggal 4 Desember 2017 — DIREKTUR JENDERAL PAJAK VS PT. TANJUNGENIM LESTARI PULP AND PAPER
6438 Berkekuatan Hukum Tetap
  • Lebih lanjut, SKD Nordea Bank Finland Plc,Singapore Branch (Finlandia), SKD Skandinaviska Enskilda Banken (Swedia)dan SKD Mizuho Corporate Bank (Jepang) telah Pemohon Banding serahkanpada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough
    a permanent establishment situated therein";Halaman 11 dari 45 halaman Putusan Nomor 2119/B/PK/PJK/2017Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (Tax Treaty)antara Indonesia dan Finlandia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak
    Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatContracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Bahwa dalam S756/PJ.312/2001 menyebutkan bahwa usaha aktifmengharuskan adanya aktivitas nyata yang merupakan suatu proses produktifyang menghasilkan barang atau jasa yang dapat diperjualbelikan kepada pihaklain secara
    seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisinh kurs atas pinjaman dalam valuta asing (Ssepanjang selisih kurstersebut merupakan penyesuaian terhadap biaya bunga) atau amortisasipremi kontrak valuta berjangka dalam rangka lindung nilai (hedging) danayang dipinjam dalam valuta asing;Bahwa berdasarkan penjelasan tersebut di atas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall
    pembayaran biaya agency fee dantrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall
Register : 17-09-2009 — Putus : 26-11-2009 — Upload : 19-03-2011
Putusan PTA SURABAYA Nomor PERDATA : 279/Pdt.G/2009/PTA.Sby
Tanggal 26 Nopember 2009 — Pembanding v Terbanding
2310
  • Musthafa AsSibai dalam kitab AlMaratu bainal Fiqhi wal Qanun halaman 100 yangdiambil alih sebagai pendapat Pengadilan Tinggi Agama sebagai berikut :Ah dle Se Ge dled Lela Elly Gal as agcy dns ll Shall Ub15a Waa Glial GS Legey Guaeeliie Gu Elia) GH AY agSgluy YSJad Ores 5 Ge Ge Aen Sl AE Dell ced Gt GAN Ge Atle Lgl!
Register : 08-02-2019 — Putus : 02-04-2019 — Upload : 04-04-2019
Putusan PTA BENGKULU Nomor 4/Pdt.G/2019/PTA.Bn
Tanggal 2 April 2019 — Pembanding Vs Terbanding
8724
  • sebagaimana diatur dalam pasal 19 huruf (f)Peraturan Pemerintah Nomor 9 Tahun 1975 Jo pasal 116 huruf (f) Kompilasi Hukum Islam;Menimbang, bahwa dengan demikian maka gugatan cerai yang diajukanPenggugat/Terbanding, telah sesuai pula dengan ibarat dalam kitab MadaaHurriyyatuz Zaujayni Fith Thalaaq, juz , halaman 83, yang diambil alih menjadipendapat Pengadilan Tinggi Agama, yang menyatakan sebagai berikut: Halaman 3 dari 6 halaman putusan nomor 4/Pdt.G/2019/PTA.BnComa Crag chia Ys cil led aay aly Coes jl Shall
Register : 26-01-2016 — Putus : 10-03-2016 — Upload : 23-03-2016
Putusan PTA BENGKULU Nomor 01/Pdt.G.2016/PTA.Bn
Tanggal 10 Maret 2016 — Pembanding Vs Terbanding
8819
  • huruf (f) Kompilasi HukumISIAM j = 22 = 22> 2 oon nnn nn nnn nn nnn nnn nnn ne en ee nn ne ne nnn nae nen ee ane nee nee eneMenimbang, bahwa dengan demikian maka gugatan cerai yang diajukanPenggugat/Terbanding, telah sesuai pula dengan ibarat dalam kitab MadaaHalaman 3 dari 7 halaman putusan nomor 1/Pdt.G/2016/PTA.BnHurnyyatuz Zaujayni Fith Thalaaq, juz , halaman 83, yang diambil alin menjadipendapat Pengadilan Tinggi Agama, yang menyatakan sebagai berikut: Gai Cus y cle Ys cilioi Lad adi aly as jl shall
Putus : 07-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1455 B/PK/PJK/2017
Tanggal 7 September 2017 — DIREKTUR JENDERAL PAJAK VS PT SMELTING,
16252 Berkekuatan Hukum Tetap
  • disetorkan telahdiakui oleh Bank dan Surat Setoran Pajak juga merupakan Faktur PajakStandar, maka seharusnya Surat Setoran Pajak tersebut adalah sah danvalid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPT masaPajak Pertambahan Nilai Pemohon Banding;Bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2dari "Offshore Operation and Technical Assistance Agreement" antaraPemohon Banding dengan Mitsubishi Materials Corporation ("MMC")tertanggal 11 Desember 1996 disebutkan bahwa:8 eee MMC shall
    MMC's services shall beperformed in Japan or elsewhere outside of the Republic Indonesia,Bahwa berdasarkan Section 4 dari Agreement tersebut dinyatakanbahwa:.MMC shall send to PT Smelting an invoice for any of the followingincurred in the prior month.. a) the support fee, b) expenses that arereimbursable by PT Smelting to MMC pursuant to this agreement;Halaman 5 dari 23 halaman.
Register : 09-09-2016 — Putus : 27-12-2016 — Upload : 15-03-2017
Putusan PN SEMARANG Nomor 02_Pdt_Sus_HKI_2016_PN Niaga Smg
Tanggal 27 Desember 2016 — DART INDUSTRIES, INC MARIANA DKK
779344
  • Berikut adalah kutipan dari ketentuan Pasal 25 Ayat (1)TRIPs.Pasal 25 Ayat (1) Perjanjian TRIPs :"Members shall provide for the protection of independently createdindustrial designs that are new or orginal. Members may provide thatdesigns are not new or original if they do not significantly differ fromknown designs or combinations of known design features. Wembersmay provide that such protection shall not extend to designs dictatedessentially by technical or functional considerations."
    Members shall provide for the protection of independently createdindustrial designs that are new or original. Members may provide thatdesigns are not new or original if they do not significantly differ from knowndesigns or combinations of known design features.
    Members may providethat such protection shall not extend to design dictated essentially bytechnical or function considerations.Bahwa dengan demikian pengertian tidak sama dalam Pasal 2 ayat (2)UndangUndang Nomor 31 Tahun 2000 adalah "berbeda secara signifikan,dst...MENGADILI Mengabulkan permohonan kasasi dari Pemohon Kasasi : HONDAGIKEN KOGYO KABUSHIKI KAISHA tersebut; Membatalkan putusan Pengadilan Niaga pada Pengadilan NegeriSurabaya No. 05/HAKI/2004/PN.NIAGA.SBY. tanggal 23 Februari 2005;MENGADILI
    Members shall be free todetermine the appropriate method of implementing the provisions ofthis agreement within their own legal system and practice.Terjemahan bebasnya:Negara anggota akan menindaklanjuti kKetentuanketentuan pada Perjanjian ini.13.Negara anggota dapat, namun tidak wajib, mengimplementasikan padahukum negara mereka perlindungan yang lebih luas daripada yangdisyaratkan dalam Perjanjian ini, dengan ketentuan perlindungan tersebuttidak bertentangan dengan ketentuanketentuan pada Perjanjian
    Terkait dengan desain industri, minimal Negara anggotamemberikan perlindungan desain industri sebagaimana tertuang dalam Pasal25 ayat 1, kalimat pertama dinyatakan member shall provide for protection ofindependently created industrial designs that are new or originalSedangkan dalam kalimat berikutnya dalam Pasal 25 TRIPs dinyatakan bahwamember may provide that designs are not new or orginal if they do notsignificantly differ from known designs or combination features.
Register : 15-08-2016 — Putus : 21-12-2016 — Upload : 13-07-2017
Putusan PN JAKARTA PUSAT Nomor 46/Pdt.Sus-Merek/2016/PN.Niaga.Jkt.Pst
Tanggal 21 Desember 2016 — EIK ENGINEERING SDN. BHD. >< 1. PT ENGINEERING INDONESIA KARYA, 2. DIREKTORAT MEREK
645246
  • This agreement shai come into force on the 15 October 2012and shall subsist (subject to termination hereunder) for a periodof three (2) years from that date and shall be subject to reviewwhere the Supplier reservers the absolute rights and discretionto renew for further periods not exceeding 12 months on eachoccassion on the terms and conditions as may be agreedbetween the parties.Terjemahan bebasnya;Hal 8 dari 59 Halaman Putusan Nomor 4S/Pdt.Sus/Merek/2016/PN.Niaga.Jkt.Pst.14.Periode3. perjanjian
Register : 27-01-2016 — Putus : 13-12-2016 — Upload : 02-05-2018
Putusan PN JAKARTA SELATAN Nomor 42/PDT.G/2016/PN JKT.SEL
Tanggal 13 Desember 2016 — PT. VERSACON MEDICAL Lawan 1.CARL ZEISS Pte Ltd 2.KEPALA PERWAKILAN dari KANTOR PERWAKILAN CARL ZEISS Pte Ltd 3.PT. ELO KARSA UTAMA
318197
  • Pasal 13 dari NonExclusive Distributor Agreement tertanggal 7 Oktober 2011("Perjanjian Distributor") menyebutkan :"All disputes arising or in connection with this Agreement shall be exclusivelyand finally settled under the Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by one arbitrator appointed in accordancewith the said Rules. The place of arbitration shall be Singapore."
    This Agreement shall become effective upon execution by Carl Zeiss andthe Distributor as of 1 October 2011 and shall remain in effect until 30September 2012, unless terminated in accordance with the otherprovisions of this Article 9. Thereupon, this Agreement may be renewablefor a period of twelve (12) months each time subject to agreement by bothparties."
    Kemudian, Pasal 5.3 Perjanjian Distribusi juga menyebutkan :"Except as otherwise provided in Article 1.2, the following shall apply: CarlZeiss shall supply Products for sale by Distributor within the Territory tocustomers belonging to the Industry. Notwithstanding the foregoing, in theevent that any third parties should deliver Products into the Territory, theDistributor shall have no claims or rights in connection therewith."
    Kami mensomir Penggugatuntuk membuktikan dalihnya.Pada kenyataannya, Perjanjian Distribusi antaraTergugat dan Penggugat telah habis masa berlakunya sejak tanggal 30 September 2012, sebagaimanadiatur dalam Pasal 9.1 Perjanjian Distributor.Pasal 9.1 Perjanjian Distributor menyebutkan :" This Agreement shall become effective upon execution by Carl Zeiss andthe Distributor as of 1 October 2011 and shall remain in effect until 30September 2012, unless terminated in accordance with the otherprovisions
    Pasal11 Perjanjian Distributor dengan tegas menyatakan bahwa :"The Distributor shall not have any right to assert any claim on the grounds of termination ofthis Agreement."Terjemahannya :"Distributor tidak memiliki hak apapun untuk mengajukan tuntutan apapun dengan dasar pemutusan Perjanjian ini" 73.
Putus : 17-12-2009 — Upload : 27-03-2012
Putusan MAHKAMAH AGUNG Nomor 1982 K/PDT/2009
Tanggal 17 Desember 2009 — ARIYANTO WIDHINUGROHO VS MR. LUCAS VAN MAARSCHALKERWEERD ; H. M. DAKHRI SANUSI, SE
7343 Berkekuatan Hukum Tetap
  • danmengikatkan diri pada ketentuanketentuan yang diatur dandikeluarkan oleh FCC tersebut ;Tujuan utama dari FCC London adalah untuk menangani masalahmasalah penyelesaian secara ekonomi melalui tribunal sehubungandengan timbulnya perkaraperkara jual beli biji Kakao dan/atau produkkakao yang berada di bawah ketentuan pasar dari FCC tersebut ;Section 31 (general Rules) pada section 31.4 dari FCC menegaskansebagai berikut :No party to any contract nor any person claiming through or undersuch party shall
    bring any action or other legal proceedings aginst theother party in respect of any such dispute until such dispute shall firsthave been heard and determined by the Arbitrations or Board ofAppeal in accordance with the Rullesin force in the date whenarbitrations is claimed ;Hal. 7 dari 28 hal.
    No. 1982 K/Pdt/2009in respect of any such dispute until such dispute shall first have ben heardand determined by the Arbitrations or Board of Appeal in accordance with theRullesin force on the date when Arbitrations is claimea" ;Sehubungan dengan halhal yang didalilkan Penggugat videposita dan petitum surat gugatan, maka proses dan prosedurpenyelesaian tehniS maupun hukumnya telah diatur danditentukan didalam Section 10 (Market Rules), Section18.3 (Default)dan Section 35.10 ;(Default And Invoicing
    If payment is not made withinthat period, the seller may freely dispose of the goods anddeclare the buyer in default, whereupon the contract shall beclosed out." ;M.
Register : 09-06-2014 — Putus : 24-08-2013 — Upload : 01-10-2014
Putusan PA BANYUWANGI Nomor 3213/Pdt.G/2014/PA.Bwi
Tanggal 24 Agustus 2013 — PEMOHON DAN TERMOHON
181
  • Pts.No.3213/Pdt.G/2014/PA Bwi.CUS TY) co AT Lyhl g) Cuts Yi gal bg pels Adland) Atay 5) Antal) aie .J gall JS alles 4a 5 5Cals NA) YY) Sard) dre (8 Aalbadll Atay Sg uSVig CSc Aaaill elhe Gala je Ugh Sy 858K 3 CALM GUaML dallas Aa, 5J shall Jo Allan Aas jl) CuIS 13) Aduead Lise GIS 13) AIS peal!
    shall sey Millaall Ap y jl) gall ciey al CaM 3 aL) te Dbl) os 5oPasal 158: Mut'ah wajib diberikan oleh bekas suami dengan syarat:a. belumditetapkan mahar bagi istri ba'daddukhul.b. perceraian itu atas kehendak suami.Menimbang, bahwa berdasarkan ketentuan tersebut di atas Majelisberpendapat dan menetapkan Tergugat harus dibebani membayar mutahberupa uang sejumlah Rp1,000,000.00 (satu juta rupiah) dan harus dibayarsesaat setelah ikrar talak dilaksanakan di depan sidang Pengadilan AgamaBanyuwangi;Menimbang
Putus : 17-04-2017 — Upload : 18-09-2017
Putusan MAHKAMAH AGUNG Nomor 414/B/PK/PJK/2017
Tanggal 17 April 2017 — DIREKTUR JENDERAL PAJAK vs PT. METAL ONE INDONESIA
3318 Berkekuatan Hukum Tetap
  • Party desires to receive services from The SecondParty as broker in order to develop and promote its business and TheSecond Party is willing to furnish The First Party with such service.2) Appointmenta) The First Party hereby appoints The Second Party as broker for TheFirst Party to develope and promote The First Partys business inIndonesia.b) The Second Party hereby accepts the appointment and agrees toperform the duties as set forth under section 2 hereof.3) Duties of The BrokerThe Second Party shall
    , when requested by The First Party, renderfollowing services:a) To obtain offers of bids of The First Party to customers or suppliers,andb) To convey offers or bids of The First Party to costumers or suppliers,andc) To render any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts of TheFirst Party.In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall serve thebest
    interest of The First Party.4) BrokerageIn case that contracts are concluded by The First Party with suppliersadn/or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract, asentire and full payment for the consideration of the services provided byThe Second Party under this agreement, brokerage calculated iniaccordance with rates stipulated in the schedule A attached here towhich is an integral part of this agreement.3. bahwa
    Bahwa berdasarkan article empat puluh tiga EU VAT Directivetentang General Rules Place of Supply of Service dinyatakanbahwa the place of supply of service shall be deemed to be theplace where the supplier has established his business or has afixed establishment from which the service is supplied, or, in theHalaman 24 dari 42 halaman Putusan Nomor 414/B/PK/PJK/201722.3.22.4.22.0.22.6.absence of such a place of business or fixed establishment, theplace where he has his permanent address of usually
Register : 13-11-2020 — Putus : 10-06-2021 — Upload : 30-07-2021
Putusan PN KLATEN Nomor 144/Pdt.G/2020/PN Kln
Tanggal 10 Juni 2021 — Penggugat:
PT TUNAS SAMUDRA KURNIA
Tergugat:
PT OTA INDONESIA
29578
  • pengiriman sebesar Rp374.722.625, (tiga ratus tujuh puluh empat juta tujuh ratus dua puluh dua ribuenam ratus dua puluh lima rupiah) sesuai dengan Surat Tagihan Invoice No.INV SMG 190163 A tertanggal 30 November 2019;Bahwa berdasarkan ketentuan pembatasan pertanggungjawaban yang diaturdalam Ketentuan Perdagangan Umum (General Trading Conditions) dalam"Section General Condition Clause Nomor 15 and 16 The FIATA Rules forFreight Forwarding Services menyebutkan :15 (i). in no circumstances whatsoever shall
    the company be liableto the customer or owner for consequential loss or loss ofmarket however caused;(ii).Without prejudice to any other conditions herein orother defences which may be open to the company, Inno circumstances whatsoever shall the company be liable tothe customer or owner for delay or deviation however caused inasum in excess of twice the company own charges in respectof the relevant transaction;16 in no case whatsoever shall any liability of the Company,however arising, and notwithstanding
    A sum at the rate of USD 1,000.00per tonne of 1,000 kilos onthe gross weight of the relevant goods, whichever shall be theleast.Terjemahan bahasa Indonesia :15 (i). Dalamsituasi apa pun Perusahaan tidakberkewajiban kepada Pelanggan atau Pemilikatas kehilangan ikutan ataukehilangan pasar oleh sebab apa pun;(ii). Tanpa mengurangi syarat lain apa pun yang tertera disiniataupembelaanpembelaan lain yang mungkin terbukabagi Perusahaan.
    Jumlah nilai sebesar USD 1.000,00 per ton dari 1.000 kilo bobotkotor barangbarang yang bersangkutan, mana yang palingsedikitKemudian dalam Section 2 The Company As Forwarding AgentClauseNomor 25 dalam aturan a quo menyebutkan :25 The company shall not be liable to the customer or owner for loss ordamage arising from any noncompliance or miss compliance with thecustomer's or owner's instruction or for any failure to perform whetherwholly or in part their obligation (whether such obligation arise in
Register : 13-09-2021 — Putus : 27-09-2021 — Upload : 27-09-2021
Putusan PA SIMALUNGUN Nomor 856/Pdt.G/2021/PA.Sim
Tanggal 27 September 2021 — Penggugat melawan Tergugat
6124
  • Apabila salah satu syarat tidak terpenuhi,maka gugurlah hak hadanahnya itu;Menimbang, bahwa terhadap anak Penggugat dan Tergugat yangbernama Anak ke Il, perempuan, lahir tanggal 13 Februari 2010, dikaitkandengan bukti P.2 dan kesaksian kedua orang Saksi yang diajukan olehPenggugat di persidangan, sebagaimana tersebut dalam bagian tentang dudukperkara, maka hanya semata demi kemaslahatan serta untuk mengedepankanprinsip kepentingan terbaik bagi anak (the best interests of the child shall be aprimary
    tuanya;Menimbang, bahwa oleh karena Penggugat telah ditetapbkan sebagaipemegang hak hadanah (pemeliharaan) terhadap anak Penggugat danTergugat yang bernama Anak ke II, perempuan, lahir tanggal 13 Februari 2010,sementara dengan perceraian ini antara Penggugat dan Tergugat tidakmungkin lagi akan hidup bersama dalam satu atap sebagai suami istri untukmengasuh anakanak a quo, maka demi kemaslahatan anakanak dan untukmengedepankan prinsip kepentingan terbaik bagi anak (the best interests of thechild shall
Putus : 30-10-2017 — Upload : 13-03-2018
Putusan MAHKAMAH AGUNG Nomor 1714/B/PK/PJK/2017
Tanggal 30 Oktober 2017 — DIREKTUR JENDERAL PAJAK vs BUT CHARABOT SA
6028 Berkekuatan Hukum Tetap
  • Putusan Nomor 1714/B/PK/PJK/201 7kehadiran yang permanen, namun tidak menjalankan usaha di tempatnyatersebut;Bahwa pada Pasal 5 ayat (8) huruf e dari P3B IndonesiaPerancis,dinyatakan bahwa "the term permanent establishment shall not be deemedto include: ...the maintenance of a fixed place of business solely for thepurpose of advertising, for the supply of information, for scientific research,or for similar activities which have a preparatory or auxiliary character forthe enterprise";Bahwa dengan
    The term "permanent establishment" shall imeludeespecially:bo. stilah tempat usaha tetap" terutama melipudi (a)a) deemed to include:the use of facilities solely for the purpose ofstorage or display af goods ar merchandisebelonging to the enterprise;tie maintenance of a sfock af goods ormerchandise belonging to the enterprise solelyJor the purpose of storage or display;or auxiliary character, for the enterprise.
    The term permanent establishment" shall mot be 3. istilah tempat usaha tefap" tidak akan dianggapmueliputi (a)@)penggunaan jfasilitasfasilitas semafamaftadengan maksud untuk pemyimpanan ataumemamerkan barangbarang atau barangdagangan fepunyvaan perusaliaan,pengurusan suatu persediaan barangbarangatau barang dagangan kepunyaan perusahaansemnatamata dengan mahsud untuk penny impart(c) the maintenance of a stock of goods or zmerchandise belonging to the enterprise solely a aor the purpose a, rocessing
    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, forscientificresearch or forsimilaractivities whichhaveapreparatory or auxiliary character, for theenterprise";"Istilah "bentuk usaha tetap" tidak akan dianggap meliputi;Halaman 18 dari 51 halaman.
    Putusan Nomor 1714/B/PK/PJK/201 7usaha yang berorientasi profit dan hanya sekedar kegiatan risetpemasaran produkproduk Kantor Pusatnya saja;Bahwa berdasarkan Pasal 5 ayat (2) P3B IndonesiaPerancis,disebutkan bahwa :The term "permanent establishment" shall include especially :(a) a place of management, (b) a branch, (c) an office, (d) afactory, (e) a workshop, (f) a farm or plantation, (g) a mine, anoil well, quarry or other place of extraction of natural resources,(h)a building site or construction
Putus : 24-11-2016 — Upload : 27-12-2019
Putusan MAHKAMAH AGUNG Nomor 1815 K/Pdt/2016
Tanggal 24 Nopember 2016 — PT ASURANSI PURNA ARTANUGRAHA (ASPAN), dk vs. ASIA PETROLEUM DEVELOPMENT (GLAGAH KAMBUNA) LIMITED, dk
368207 Berkekuatan Hukum Tetap
  • Selain itu, Tergugat kembalimerujuk pada butir (8) ketentuan Polis Performance Bond Nomor09.92.5.0006.04.09 yang memberikan hak bagi Tergugat untukmengajukan klaim dalam jangka waktu 14 (empat belas) hari sejaktanggal berakhirnya Polis Performance Bond yaitu tanggal 2 Mei 2011;Adapun isi ketentuan butir (6) dan butir (8) dari Polis Performance Bondsebagaimana Penggugat kutip di bawah ini:Isi ketentuan butir (6) dari Polis Performance Bond:This Bond shall remain valid an in full force and effect until
    be finally settled by bindingarbitration in the english language in Jakarta, Indonesia and shall beconducted by three arbitrations in accordance with the Arbitration Rules ofthe United Nations Commission on International Trade Law contained inResolution 31/98 adopted bu the United Nations General assembly onDecember 15, 1976, as in force at the time such arbitration is commenced,except as the rules my modified herein;Yang terjemahan resminya adalah:Halaman 23 dari 89 hal.
    Bahwa berdasarkan Pasal 28.1 Exibit A Contract NomorAPD/GK/090/08, General Terms and Conditions of Contract, Maret 2009,tentang Performance Bond (Bukti Permulaan 1T.13), Turut Tergugatdiwajibkan untuk memberikan jaminan pelaksanaan contract tersebutkepada Tergugat II, dengan menyebutkan:Contractor shall, prior to signing of the Contract, provide Company withHalaman 24 dari 89 hal. Put.
    The amount of the Performance Bond shall be as setforth in Item 7 of the First Schdule.
    Hal ini sebagaimanaangka 12 Jaminan Pelaksanaan/Performance Bond;Angka 12 Jaminan Pelaksanaan/Performance Bond selengkapnyamenyebutkan:Any dispute under this performance bond which cannot be settled amicablybetween Company and the Insurance shall be finally settled by bindingarbitration in the English language in Jakarta, Indonesia and shall beconducted by three arbitrations in accordance with the Arbitration Rules ofthe United Nations Commission on International Trade Law contained inResolution
Register : 09-02-2016 — Putus : 10-03-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 97 B/PK/PJK/2016
Tanggal 10 Maret 2016 — DIREKTUR JENDERAL PAJAK VS JOB PERTAMINA - TALISMAN (OGAN KOMERING) LTD;
6461 Berkekuatan Hukum Tetap
  • PSC antara laindinyatakan:"The cost accruing therefrom shall be included in operating costsrecoverable as provided in section VI.
    Putusan Nomor 97/B PK/PJK/2015"General and administrative costs, other than direct charges,allocable to this operation should be determined by a detailed study,and the method determined by such study shall be applied each yearconsistently.
    The method selected must be approved byPERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW';"The Last sentence of Article 3.3 of Exibit D the PSC is amended tobe: "The Direct and indirect costs incurred by PHE OGANKOMERING as Operator and TALISMAN in so providing assistanceto Operator shall be charged to the Joint Account and sahall beIncluded in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5Juni Tahun 1981, antara lain dinyatakan:"berdasarkan
Putus : 02-11-2017 — Upload : 04-12-2017
Putusan PT SEMARANG Nomor 370/Pdt/2017/PT SMG
Tanggal 2 Nopember 2017 — PT. PELAYARAN BINTANG PUTIH CABANG SEMARANG melawan HAZAN ZAKY
10161
  • Dimana didalam Contract of Carriage // Kontrak Pengangkutan pada Klausul 5.1, menyatakansebagai berikut:5.1 Where the Carriage is PorttoPort, then the liability (ifany) of the Carrier for loss of or damage to the Goodsoccurring between the time of loading at the Port of Loadingand the time of discharge at the Port of Discharge shall bedetermined in accordance with any national law making theHague Rules compulsorily applicable to this bill of lading(which will be US COGSA for shipments to or from
    Bahwa mengingat kerugian inibersifat idiil serta relatif, mohon kiranya demi hukum dan keadilanditetapkan sebesar Rp. 2.000.000.000,00 (dua milyar rupiah),dimana ganti rugi immaterial tersebut harus dibayarkan olehTERGUGAT REKONPENSI/PENGGUGAT KONPENSI dengan seketika dansekaligus.Bahwa merujuk ketentuan B/L No.: MCC828480, dengan Klausul22.2 dan Klausul 22.3, menyatakan sebagai berikut:Klausul 22.2:The Merchant shall take delivery of the Goods wthin the timeprovided for in the Carners applicable
    Suchstorage shall constitute due delivery hereunder, and thereuponall liability whatsoever of the Carrier in respect of the Goods orthat part thereof shall cease and the costs of such storage shallforthwith upon demand be paid by the Merchant to the Carrier.
Register : 10-08-2010 — Putus : 28-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.43665 /PP/M.II/13/2013
Tanggal 28 Februari 2013 — Pemohon Banding dan Terbanding
19459
  • Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia Article 7 dinyatakan sebagai berikut: Theprofits of an enterprise of a Contracting State shall be taxable only in that State unless theenterprise carries on business in the other Contracting State through a permanentestablishment situated therein, sehingga Majelis
    Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia/Singapura Article 7 dinyatakan sebagaiberikut: The profits of an enterprise of a Contracting State shall be taxable only in that Stateunless the enterprise carries on business in the other Contracting State through apermanent establishment situated therein, sehingga