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Putus : 18-03-2014 — Upload : 01-10-2015
Putusan MAHKAMAH AGUNG Nomor 1021/B/PK/PJK/2013
Tanggal 18 Maret 2014 — PT EXINDOKARSA AGUNG vs. DIREKTUR JENDERAL BEA DAN CUKAI
337 Berkekuatan Hukum Tetap
  • dibawah ini kami sampaikan kutipan dari dokumentermaksud :Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, thefirst 17 weeks after pollination: green, hard, bitter, 80% moisture, 50%sugars (glucose and fructose) by dry weight; 2) Khalal stage, the next 6weeks: become full grown, still hard; color changes to yellow, orange or red,sugars increase, become largely sucrose; 3 ) Rutab stage, the next 4weeks: halfripe; soften, turn light brow; some sucrose reverts to reducingsugar which
Putus : 28-11-2014 — Upload : 15-06-2016
Putusan MAHKAMAH AGUNG Nomor 1075 K/Pdt/2014
Tanggal 28 Nopember 2014 — PT GUNUNG PUTRI GRAHA MAS vs PT TUGU PRATAMA INDONESIA
191137 Berkekuatan Hukum Tetap
  • Berikut kamikutip bunyi ketentuanketentuan tersebut di atas :General conditions applying to all sections butir 11 dalam polis asuransi:The Insured shall at the expense of the Insurers do and concur in doingand permit to be done all such acts and things as may be necessary orrequired by the Insurers in the interest any rights or remedies or ofobtaining relief or indemnity from parties (other than those insured underthis Policy) to which the Insurers shall be or would become entitled orsubrogation
    memperoleh subrogasi pada saatmembayar atau memperbaiki kerugian, kerusakan atau tanggung jawabdalam polis ini baik tindakan atau hal tersebut diperlukan pada saatsebelum atau sesudah Tertanggung memperoleh identifikasi dari ParaPenanggung;Alinea kedua /oss subrogation receipt :and we also authorize you to use our name in any action orproceedings you may bring in relation to any of matters hereby assignedand transferred to you, and we undertake for ourselves to concur in anymatters or proceedings which
    you may deem expedient or necessary inany such action or proceedings you may bring in relation to any of thematters hereby assigned and transferred to you, and to execute aildocuments which may be necessary, and generally to assist therein byall means in our power.
Register : 02-06-2014 — Putus : 20-08-2014 — Upload : 22-04-2015
Putusan MAHKAMAH AGUNG Nomor 353 B/PK/PJK/2014
Tanggal 20 Agustus 2014 — PT. EXINDOKARSA AGUNG VS DIREKTUR JENDERAL BEA DAN CUKAI;
225 Berkekuatan Hukum Tetap
  • dibawah ini kami sampaikan kutipan dari dokumentermaksud :Dates go through 4 stages of development: 1) Chimri, or Kimri,stage, the first 17 weeks after pollination: green, hard, bitter, 80% moisture,50% sugars (glucose and fructose) by dry weight; 2) Khalal stage, the next 6weeks: become full grown, still hard; color changes to yellow, orange or red,sugars increase, become largely sucrose; 3 ) Rutab stage, the next 4weeks: halfripe; soften, turn light brown; some sucrose reverts to reducingsugar which
Putus : 16-07-2019 — Upload : 17-10-2019
Putusan MAHKAMAH AGUNG Nomor 1106/B/PK/Pjk/2019
Tanggal 16 Juli 2019 — BUT NATUNA I BV vs DIREKTUR JENDERAL PAJAK
14059 Berkekuatan Hukum Tetap
  • timbulnya hak dan kewajiban yang melekat dari perjanjian yangberasal dari kegiatan business profit, yang sudah barang tentumempunyai yuridiksi dan tunduk pada regulasi konvensi internasional.Keempat, in casu Branch Profit Tax, memiliki keterkaitan hubunganhukum (innerlijkke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Belanda sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa : Notwithstandingany other provisions of this Agreement, where a company which
Register : 02-08-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54085/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
12931
  • Party, provided that that Party has the rights to exploit such waters, seabed and beneaththe seabed in accordance with international law;g) Products of sea fishing and other marine products taken from the high seas by vesselsregistered with a Party or entitled to fly the flag of that Party;h) Products processed and/or made on board factory ships registered with a Party or entitled to flythe flag of that Party, exclusively from products referred to in paragraph (g) above;i) Articles collected there which
Register : 17-10-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor PUT-54045/PP/M.VIIB/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
11528
  • The exported products were bakery oven, proofer and al tray for bakery oven which wereshown in box of the Form E;bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan Majelis berkesimpulan FormE Nomor 1344018006588053 tanggal 16 September 2013 adalah memenuhi ketentuan dan dapatditerima;bahwa oleh karenanya Majelis berpendapat, penetapan tarif bea masuk untuk bakery oven, proofer and altray for bakery oven, negara asal: China, oleh Kantor Pelayanan Utama Bea dan Cukai Tipe A TanjungPriok
Putus : 18-03-2014 — Upload : 12-08-2014
Putusan MAHKAMAH AGUNG Nomor 1020/B/PK/PJK/2013
Tanggal 18 Maret 2014 — PT. EXINDOKARSA AGUNG VS DIREKTUR JENDERAL BEA DAN CUKAI
14137 Berkekuatan Hukum Tetap
  • dibawah ini kami sampaikan kutipan dari dokumen termaksud :Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, the first 17weeks after pollination: green, hard, bitter, 80% moisture, 50% sugars (glucose andfructose) by dry weight; 2) Khalal stage, the next 6 weeks: become full grown, still hard;color changes to yellow, orange or red, sugars increase, become largely sucrose; 3 )Rutab stage, the next 4 weeks: halfripe; soften, turn light brown; some sucrose revertsto reducing sugar which
Register : 19-09-2012 — Putus : 28-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-45171/PP/M.VII/19/2013
Tanggal 28 Mei 2013 — Pemohon Banding dan Terbanding
10121
  • 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan sol luar dan bagian atas darikaret atau dari plastik, bagian atasnya tidak dipasang padasol dan tidak dirakit dengan cara dijahit, dikeling, dipaku,disekrup, ditusuk atau proses semacam itu. pelindung jari Alas kaki lainnya: 6401.10.00.00 Alas kaki dilengkapi logamWaterproof footwear with outer soles and uppers ofor of plastics, the uppers of which
Register : 17-10-2018 — Putus : 09-01-2019 — Upload : 16-01-2019
Putusan PT JAKARTA Nomor 633/PDT/2018/PT.DKI
Tanggal 9 Januari 2019 — PT.HARSCO DANA ABADI CS >< ALI BUDIARDJO NUGROHO REKSODIPUTRO CS
5311060
  • For which Harsco need their own counsel.Please be very clear up front so everybody is clear.Artinya berdasarkan hasil yang dikeluarkan oleh penterjemahtersumpah adalah sebagai berikut (kami kutipbkan denganpenambahan cetak tebal):Perihal: Proyek HarrisPhilOk untuk anda bertindak atas DD tersebut secara bersama danmemberikan saran kepada kedua pihak mengenai struktur yangterbaik, harus dibuat jelas meskipun, bahwa dalam hal terjadipertentangan anda bertindak untuk Noble.
    Kaltim Bio Energy and PT Tekno Marina in accordancewith Minister of Energy and Mineral Resources Regulation No.27/2013 has been further delayed and frustrated by thecommencement of Law No. 23 of 2014 concerning RegionalAdministrations, which rescinded the powers of the Bupati of KutaiKartanegera to administer any IUPs with effect from 30 September2014 (being the date of Law No. 23 of 2014)KBP now gives notice that SHA was terminated on 31 October2014 without Effective Date having occurred.
    For which Harsco need their own counsel.Diterjemahkan sebagai berikut:.Bahwa dalam hal konflik, anda bertindak untuk Noble..Dengan asumsi kita terus maju, Anda bertindak sematamata untuk Noble dalam transaksi seimbang. Untuk itulahHarsco membutuhkan Pengacara mereka sendiri. "Bahwa dari pihak Noble Resources International Pte. Ltd., sendirimenyatakan bahwa Tergugat dan Tergugat II bertindak selaku kuasahukum dari Noble Resources International Pte.
    For which Harsco need their own counsel.Diterjemahkan sebagai berikut:.Bahwa dalam hal konflik, anda bertindak untuk Noble..Dengan asumsi kita terus maju, Anda bertindak sematamata untuk Noble dalam transaksi seimbang. Untuk itulahHarsco membutuhkan Pengacara mereka sendiri."d.
    Kaltim Bio Energy and PT Tekno Marina inaccordance with Minister of Energy and Mineral ResourcesRegulation No. 27/2013 has been further delayed and frustratedby the commencement of Law No. 23 of 2014 concerningRegional Administrations, which rescinded the powers of theBupati of Kutai Kartanegera to administer any IUPs with effectfrom 30 September 2014 (being the date of Law No. 23 of 2014)KBP now gives notice that SHA was terminated on 31 October2014 without Effective Date having occurred.
Putus : 19-11-2014 — Upload : 16-06-2015
Putusan MAHKAMAH AGUNG Nomor 647/B/PK/PJK/2014
Tanggal 19 Nopember 2014 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI
19899 Berkekuatan Hukum Tetap
  • Bahwa Article 11 Para 1, 2, 3, 4 and 5 Tax Treaty atau Persetujuan Penghindaran16Pajak Berganda (P3B) antara Pemerintah Indonesia dan Pemerintah Belanda,menyatakan:Article 111 Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2 However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the Beneficial Owner of the interest174is a resident of the other State, the tax so charged
    dan atau Royalti tersebut diwajibkan melakukanpemotongan PPh Pasal 26 sesuai UndangUndang Pajak Penghasilan Indonesiadengan tarif 20% (dua puluh perseratus) dari jumlah bruto yang dibayarkan.8 Bahwa beberapa pengertian tentang Beneficial Owner dapat juga kamisampaikan sebagai berikut:1 OECD Commentarya Commentary on Article 11 Paragraph 9the State of source is not obliged to give up taxing rights over interestincome merely because that income was immediatelyreceived by a residentof a State with which
    Yahya Harahap SH, Hukum Acara Perdata, Gugatan, Persidangan,Penyitaan, Pembuktian dan Putusan Pengadilan, Penerbit Sinar Grafika, hal.830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandung pertimbanganyang mendasar yaitu ratio decidendi atau basic reason, berupa prinsip hukumyang diadikan dasar putusan yang diambil (the principle of law which thedecision is based), dan putusan yang dijatuhkan merupakan kasus yangberhubungan dengan perkembangan hukum (law development), sehingga padahakekatnya
Register : 01-03-2012 — Putus : 27-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put. 45142/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
11930
  • KMCOiltools BV (Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee) dinyatakan :in consideration of rights granted herein, the Licensee hereby agrees to pay to the licensora royalty equal to percentage rate specified in Schedule I of Licensees Gross Revenuesfrom its business as shown in its audited accounts bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas , dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sell productunder the Unimat Patent, in which
Putus : 29-10-2018 — Upload : 19-12-2018
Putusan MAHKAMAH AGUNG Nomor 2940/B/PK/Pjk/2018
Tanggal 29 Oktober 2018 — CITI BANK N.A VS VS DIREKTUR JENDERAL PAJAK
425122 Berkekuatan Hukum Tetap
  • Putusan Nomor 2940/B/PK/Pjk/2018determination of the business profits of a permanent establishment, thereshall be allowed as deductions expenses which are reasonablyconnected with such profits, including executive and generaladministrative expenses, whether incurred in the Contracting State inwhich the permanent establishment is situated or elsewhere.
Putus : 18-03-2014 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 1022/B/PK/PJK/2013
Tanggal 18 Maret 2014 — PT. EXINDOKARSA AGUNG VS DIREKTUR JENDERAL BEA dan CUKAI
14129 Berkekuatan Hukum Tetap
  • dibawah ini kami sampaikan kutipan dari dokumentermaksud:Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, the first17 weeks after pollination: green, hard, bitter, 80% moisture, 50% sugars(glucose and fructose) by dry weight; 2) Khalal stage, the next 6 weeks:become full grown, still hard; color changes to yellow, orange or red, sugarsincrease, become largely sucrose; 3) Rutab stage, the next 4 weeks: halfripe;soften, turn light brown; some sucrose reverts to reducing sugar which
Register : 13-10-2014 — Putus : 02-04-2015 — Upload : 18-08-2015
Putusan PN JAKARTA UTARA Nomor 413/Pdt.G/2014/PN.JKT.UTR.
Tanggal 2 April 2015 —
13765
  • yang dibuka dandimiliki oleh Tergugat; Bunyi Pasal dan Pasal 5 ayat 6 Perjanjian Waralaba adalah sebagai berikut:Article 1:In this Agreement where the context so admits the following expression shallhave the meanings set out below:Royalty Fee means 5% of the Gross Monthly Receipt on all Outlet; Article 5 Paragraph 6:Every month following the Opening Date the Franchisee shall pay withoutany demand, abatement, setoff or deduction the Royalty Fee on or before thePayment Date following the month to which
    disepakati oleh Para Pihak dalam Perjanjian Waralaba adalahhukum Singapura dan pilihan forum/yurisdiksi yang telahdisepakati oleh Para Pihak dalam Perjanjian Waralaba adalahPengadilan Singapura; This Agreement shall be governed and construed in all respects inaccordance with Singapore law and the parties irrevocably agreethat the courts of Singapore shall have exclusivejurisdiction in respect of any dispute, suit, action or proceedings(including applications for injunctive or other temporary reliefs )which
    CHARLES MAHENDRAN, mengingatdasar dan alasan sebagai berikut :1 Berdasarkan ketentuan Pasal 40 ayat (1) danayat (2) Perjanjian Waralaba maka:(1) All notices which are required to be given under thisAgreement shall be in writing and shall be sent to theaddress of the recipient set out on the front page of thisAgreement or such other address as the recipient maydesignate by notice given in accordance with this clause 40.Any such notice may be delivered personally or by prepaidletter, facsimile or electronic
    With this in mind, We havedecided to accede to your request for the waiver of Royaltypayment until the present outlet is expanded or a secondoutlet is opened, which ever take place first...Atau dalam terjemahan bebas dapat diartikan sebagai berikut:Dari: Charles Mahendra franchise @ komalaweb.comHalaman 37 dari 55 hal.
    Penggugat)dan PT Graha Bhakti Semesta (Tergugat) tertanggal 2 Agustus 2003 (bukti P2a ataubukti T2a) beserta terjemahannya (bukti P2b atau buktiT2b) yang aselinya berbunyi sebagai berikut :This Agreement shall be governed and construed in all respects in accordancewith Singapore law and the parties irrevocably agree that the courts of Singapore shallhave exclusive jurisdiction in respect of any dispute, suit, action or proceedings(including applications for injunctive or other temporaryreliefs) which
Putus : 12-11-2014 — Upload : 11-03-2016
Putusan MAHKAMAH AGUNG Nomor 646 K/Pdt/2014
Tanggal 12 Nopember 2014 —
171118 Berkekuatan Hukum Tetap
  • Indonesia Poweruntuk hal tersebut Penggugat mohon menunjuk surat Tergugat kepada PT.Indonesia Power angka 3 yang berbunyi:Regarding item 3, of subject letterisue of blocklisting, please note that:Cc.Until today we do not have a contractual relationship with PTMA relatedto the project;The only document that we have issued in favor of PTMA is the supportletter dated 12 July 2010 which is conditional on Siemens BusinessPartner Check Procedure.
    ;"Therefore, we kindly ask for clarification on which grounds Siemens shoulbe blacklisted, considering our above explanations."
    tanggal 12 Juli 2010 yangmenjadi pokok utama dalam sengketa perkara a quo sebagai suatuperjanjian sebagaimana akan diuraikan di bawah ini:Untuk memberikan gambaran yang utuh kepada Judex Juris yangTerhormat, Pemohon Kasasi akan mengutip secara lengkap terlebihdahulu mengenai isi dari Surat Dukungan (Supporting Letter) tanggal 12Juli 2010 sebagai berikut:We herewith confirm our support for your company by supplying theparts under Certificate of Manufacturing in case of wins following biddingprocedure which
Putus : 18-01-2016 — Upload : 15-09-2016
Putusan MAHKAMAH AGUNG Nomor 1205/B/PK/PJK/2015
Tanggal 18 Januari 2016 — DIREKTUR JENDERAL PAJAK vs PT PANASONIC GOBEL ENERGY INDONESIA
6769 Berkekuatan Hukum Tetap
  • From the perspectiveof the transferor, the arms length principle would examine thepricing at which a comparable independent enterprise would bewilling to transfer the property;From the perspective of the transferee, a comparable independententerprise may or may not be prepared to pay such a price,depending on the value and usefulness of the intangible property tothe transferee in its business.
    Putusan Nomor 1205/B/PK/PJK/20156.2.independent enterprise in comparable circumstances would havebeen willing to pay for the activity if performed for it by anindependent enterprise or would have performed the activityinhouse for itself.lf the activity is not one for which theindependententerprise would have been willing to pay or perform foritself, the activity ordinarily should not be considered as an intragroup service under the arms length principle,Tahapan Penelitian Kewajaran Transaksi Pembayaran
    Terkait dengan analisa kesebandingan dalam rangkamenguji kewajaran royalti, seharusnya dilakukan analisiskesebandingan dengan mempertimbangkan specialfactors dalam menguji kesebandingan royalti sesuaiparagraf 6.20 OECD TP Guidelines yang antara lainmeliputi kesebandingan atas expected benefits from theintangible property (possibly determined through a netpresent value calculation), any limitations on thegeographic area in which rights may be exercised; exportrestrictions on goods produced by virtue
    From the perspectiveof the transferor, the arms length principle would examine thepricing at which a comparable independent enterprise would bewilling to transfer the property;From the perspective of the transferee, a comparable independententerprise may or may not be prepared to pay such a price,depending on the value and usefulness of the intangible propertyto the transferee in its business.
Putus : 02-12-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 226/B/PK/PJK/2010.-
Tanggal 2 Desember 2010 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
206 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normany found in theproduct.
    Thus heading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g.
Putus : 30-05-2016 — Upload : 31-05-2017
Putusan MAHKAMAH AGUNG Nomor 2172 K/PID.SUS/2015
Tanggal 30 Mei 2016 — Yenike Venta Resti
954895 Berkekuatan Hukum Tetap
  • Siswandi (Suami saksi korban)ada beberapa SMS mesra yang berasal dari nomor handphone085785880339 milik Terdakwa, antara lain : Tanggal 03 April 2011 jam 00.03 WIB Happy Birthday to you Honey..looks the future, hopefull with good necessary in u'r live.. which give ubright n new colour.. semoga dg bertambahnya usia, syg mendapatkebahagiaan yg sempurna.. tetaplah jd org yg sederhana dan, slalu sygsm ak.. skali lg selamat ulang tahun syg, doaku menyertaimu..
    No. 2172 K/Pid.Sus/2015 Tanggal 03 April 2011 jam 00.03 WIB Happy Birthday to you Honey..looks the future, hopefull with good necessary in u'r live.. which give ubright n new colour.. semoga dg bertambahnya usia, syg mendapatkebahagiaan yg sempurna.. tetaplah jd org yg sederhana dan, slalu sygsm ak.. skali lg selamat ulang tahun syg, doaku menyertaimu.. Lv U ; Tanggal 05 April 2011 jam 20.51 WIB: Syggggggg..
Register : 19-09-2012 — Putus : 28-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor PUT.45172/PP/M.VII/19/2013
Tanggal 28 Mei 2013 — Pemohon Banding dan Terbanding
12323
  • Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 6.1 di atas, harusdiklasifikasi pada Pos 64.01.Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan sol luar Waterproof footwear with outer solesdan bagian atas dari karet atau dari and uppers of rubber or of plastics, the plastik, bagian atasnya tidak dipasang uppers of which
Register : 02-02-2012 — Putus : 31-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43060/PP/m.VII/19/2013
Tanggal 31 Januari 2013 — Pemohon Banding dan Terbanding
10921
  • aaneNon Rotating wire ropes 19x7bahwa berdasarkan data dari Wikipedia, Wire rope is a type of rope which consist ofseveral strands of metal wire laid (or twisted) into helix.