Putusan Nomor 1437/B/PK/Pjk/201911.12.13.14.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;(b) 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 in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon

(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, 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 in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02:Bahwa menurut Ketentuan Umum Mengintrepretasi

or capital of an enterprise ofa Contracting State and an enterpriseof the other Contracting State,where such related persons (2)make arrangements or impose conditions between themselves and in eithercase condifions are made or Imposed between the two enterpnses in theircommercial or financial relations @)which differ from those which would be made between independententerprises (4)then any profits which would, but tor those conditions, have accrued to one ofthe enterprises, but by reason of those

Its conclusions areset out in the report entitled Transfer pricing Guidelinesfor Multinational Enterorises and Tax Administrations,which is periodically updated to reflect the progress ofthe work of the Committee in this area. That reportrepresents internationally agreed principles and providesguidelines for the application of the arm's length principleof which the Article is the authoritative statement."

Article 9provides:(When) conditions are made or imposed between the two (associated) enterprises in theircommercial or financial relations which differ from those which would be made betweenindependent enterprises, then any profits which would, but for those conditions, have accruedto one of the enterprises, but, by reason of those conditions, have not so accrued, maybeincluded in the profits of that enterprise and taxed accordingly." bahwa commentary Article 9 OECD Model dan UN Model: Article 9

differ fromthose which would be made between independententerprises).

It is now clarified asreasonable cost, which should include the direct costssuch as raw materials, indirect costs such as repair andmaintenance which may be allocated among severalproducts, and operating expenses such as selling,general, and administrative expenses. (Bukti PK42)Terjemahannya:Dalam penerapan metode biaya plus adalah pentinguntuk menentukan biaya dengan benar.

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, 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;(b) 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

Putusan Nomor 317/B/PK/Pjk/201911.12.13.moulding, 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 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 in one piece (

memenuhi syarat kedua 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 : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, 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

Bahwa pada penjelasan pos 64.02 pada halaman XII 6402112:Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged onrivets or similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base orplatform by riveting;(c) Slippers or mules without quarter or counter,the uppersof which, being produced in one piece or assembled otherthan by stitching, are

attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counteror heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached tothe sole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (forexample, bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut diatas, maka sandal jepit dan sandal yang diimpor PemohonBanding sekarang Pemohon Peninjauan Kembali dapat masukpos

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, 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 XIl64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) 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

differ from those which would bemade between independent enterprises, then any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, by reason of thoseconditions, have not so accrued, may be included in the profits of that enterprise andtaxed accordingly.bahwa berdasarkan OECD Transfer Pricing Guidelines, penerapan prinsip kewajaransecara umum berdasarkan halhal sebagai berikut :1.

, the method most appropriate to the facts, which provides the highest level ofcomparability, and is capable of practical application, should be selected.

The NEWC index is an internationalindex which is widely recognized amongst all countries which are buyers and sellers ofcoal.

31 December 2007, corresponding to the average of the six monthsprior to the date in which the contract for sales to BR in that year was negotiated (i.e.January to June 2007), was identified as US$51.42 per metric ton.The Indonesian Coal Index price used as the starting point of the analysis for the firsthalf of the year ended 31 December 2008, corresponding to the average of the six monthsprior to the date in which the contract for sales to BR in that year was negotiated (i.e.June to December 2007

The NEWC index is aninternational index which is widely recognized amongst all countries which arebuyers and sellers of coal.

staged in Schedul 5 in respect of all sales and supply of productsServices pursuant to orders procured solely by the representative from customers inTerritory and accepted by Baker during the term of agreementRefrences in this Clauses 6.1 are limited to customer to whom the representative isappointed under this agreement to promote and market the sale of products andthe supply of services6.2 No Later than 45 days after termination of this agreement Baker Shall pay therepresentative any commission which

become due to it under this agreementprior to termination, in addition, Baker shall following termination pay to theRepresentative commission, within 30 days of such becoming due as provided inClause 6.4, in respect of sales concluded by Baker after termination in respect oforders procured and referred to Baker by the Representative prior to termination ,provided that :(a) Commision will only be due to the Representative on sales of products andorder for Services referred to above in respect of which

Baker agrees to pay Representative the total sum of Four Million UNITEDSTATES DOLARS AND NO/100 ($4,000000.00) which will be paid toRepresentative as referenced in Article 2.2 below. This payment is a net amount ofall funds due pursuant to this Termination Agreement.

(b) The 10% balance of settlement funds (US $ 400,000,00.) wil funded byBaker within 7 (seven) business days following the mutual execution of allappropriate share transfer documentation and resignations by the shareholders anddirector of PT Eastman Christensen Indonesia (PT ECI) , Mr Rayan Wijaya, MrToto Utomo, and Mr Herman Ganda which actions will implement the newshareholding structure in PT ECI. ....bahwa berdasarkan Termination Agreement (of Sales Representative Agreement)tersebut disepakati

In practise, benchmarking difficulties may require the use of theTNMM, however, which is applied as modified costplus method at theoperating profit level, considering return on total cost rather than return oncost of goods sold which is reviewed if the cost plus method is applied at thegross profit level."bahwa bagaimana melakukan Benchmarking untuk Contract Manufacturer?

has practical application in the operation of an enterprise and from thedisclosure of which an economic benefit can be derived.

areidentical or similar to those in respect of which the trademark is registeredwhere such use would result in a likelihood of confusion.

are incurred for the purposes of thepermanent establishment, including executive and general administrativeexpenses so incurred, whether in the Contracting State in which thepermanent establishment is situated or elsewhere.

Ltd,Jepang.bahwa hal ini sesuai dengan alasan pertama Terbanding melakukan koreksi.bahwa dalam P3B Indonesia Jepang secara tegas telah disepakati oleh keduanegara tentang apa yang dimaksud dengan Permanent Establishment atauPendirian Tetap, yaitu yang dimuat secara rinci dalam Art. 5, yang padaAyat (9) berbunyi:The fact that a company which is a resident of a Contracting State controlsor is controlled by a company which is a resident of the other ContractingState, or which carries on business in

The first is ox, which is often restricted to animals of the genus Bos (i.e.the wild cattle gaur, banteng, yak, aurochs, and kouprey as well as domestic cattle). In popularuse, though, the word 'ox' often refers to a castrated male animal, so that isn't a perfect solution.The second zoological term is 'bovine', which is used as a noun to refer to any animal of the widergroup that comprises cattle, buffaloes, and bison. But this would be a strange choice in most generalcontexts.

So when you go to a farm, you willbe able to identify which is the cow and which is the ox.h) http://ruralheritage.com/oxpaddock/oxwhatis.htmAn ox, to early American farmers who used the beast, was a mature castrated male belonging to thedomestic cattle family, or genus Bos, most likely trained (like draft horses, some never got trained)to work, and at the end of its life inevitably used for meat.A steer, by contrast, is also a castrated male of the genus Bos, but is a younger animal that may notbe

In the United States a steer isnot considered an ox until it is four years old, by which time it is considered large enough andmature enough for any work required of it.In Australia and elsewhere, an ox is a called a "bullock." Same beast, but a different culture.

NewEngland teamsters sometimes call oxen "bulls," even though the animals have been castrated.To be culturally and historically accurate when defining an ox, we must use the "right" definition asprovided by the Random House Dictionary, which says that an ox is "The adult castrated male of thegenus Bos used as a draft animal and for food."Although, by United States standards, this definition is correct culturally, historically, andscientifically, it has its problems.

It comes from the Latinword "capitale," which means wealth or property.The scientific name for cattle is bovine.A male bovine is called a bull. A female is called a cow, and sometimes a heifer. Young are calledcalves. Bullocks are castrated young bulls and steers are castrated older bulls. Spayed heifers aredesexualized females. A group of cattle is called a herd.Oxen are not a special breed of cattle, nor are they hybrids like mules.

(C) The term outer sole as used in headings 64.01 to 64.05 means that part of the(other than an attached heel) which, when in use, is in contact with the pra. Theeconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.

In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

The size of the uppers variesvery much between different types of footwear, fran those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals).If the upper consists of two or more materials, classification is determined by theconstituent material which has the preatect external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamenta strips

Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuatdari bahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers ofrubber or of plastics, the uppers of which are neither fixedto the sole nor assembled by stitching, riveting, nailing,screwing, plugging or similar processes.64.02 Other footwear with outer soles and uppers of rubber orplastics.Halaman 18 dari 28 halaman.

Putusan Nomor 788/B/PK/Pjk/201911.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platform byriveting;(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 in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang

belumkelihatan memenuhi syarat kedua 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:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, 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

., yang diserahkan oleh Pemohon pada saat mengajukan keberatan, yangmenjelaskan sebagai berikut : "TMP Chemical Nickel is an alkaline type electrolessnickel plating solution for plating on plastics, which has ... etc";bahwa berdasarkan Material Safety Data Sheets yang dilampirkan oleh Pemohon,pada angka 9.

Oleh karena itu, jelas disebutkan bahwa preparat untuk permukaanlogam dalam proses electroplating diklasifikasikan dalam pos tariff 3810.10.0000;bahwa berdasarkan Technical Data Sheet (TDS), TMP Chemical Nickel is an alkalinetype electroless nickel plating solution for plating on plastics, which has superiorstability for brightness of deposits for long period use with replenishment.Dikarenakan TMP Chemical Nickel A dan TMP Chemical Nickel B memangdigunakan hanya untuk proses electroplating (pelapisan

TMP Chemical Nickel A dan TMP Chemical Nickel B merupakan Chemical forPlating on Plastics;bahwa Terbanding menetapkan Pos Tarif : 3824.90.9000 adalah olahan pengikatuntuk acuan atau inti penuangan logam; produk dan preparat kimia dari indutri kimiaatau industri terkait (termasuk olahan yang terdiri dari campuran produk alami), tidakdirinci atau termasuk pos lainnya;bahwa berdasarkan Explanatory Notes to The HS, heading 38.24 disebutkan sebagaiberikut:"Heading 38.24 includes the following goods which

Handalan Putra Sejahtera; Jaminan pribadi (Personal Guarantee) yang akan ditandatangani olehpemegang saham berikut: Tuan Tundjung Rachmanto Setyawan sejumlahRp 750.000.000, dan Tuan Rudi Syahputra untuk jumlah Rp 750.000.000,;Hal ini dipertegas oleh form Guarantee G2 (95), tertanggal 3 Juli 2008, untukTundjung Rachmanto Setyawan (bukti P5), yang menyebutkan sebagai berikut:In consideration of Standard Chartered Bank (the Bank, which expresion shallinclude its successors transferees and assigns) granting

Handalan Putra Sejahtera (theCustomer) pursuant to a facilities credit agreement dated 1 July 2008, .......from time to time entered into between the Bank and the customer pursuant towhich the customer is or may become obliged to make payment to the Bank ofany amount whatsoever (such agreement collectively, including all extensions,amandments and supplements there to which may have been or may hereafterbe entered into from time to time, the Credit Agreement), Mr.

HPS telah dijaminsecara pribadi oleh: Tuan Tundjung Rachmanto SetyawanTermohon Pailit untuk jumlah takterbatas; Tuan Rudi SyahputraTermohon Pailit Il untuk jumlah tak terbatas;Hal ini sesuai dengan butir 3 huruf (a) Facility Agreement 09, yangmenyebutkan:Security(the following subclauses are optional, subject to the Security provided by theBorrower as agreed by the Bank);(a) To secure the obligation of the Borrower under this Facility or any othersums of whatsoever nature for which the Borrower may

From time to time entered into between the Bankand the Customer pursuant to which the Customer is or may becomeobliged to make payment to the Bank of any amount whatsoever (suchagreement collectively, including all extensions, amandments andsupplement there to which may have been or may hereafter be entered intofrom time to time, the Credit Agreement) Mr.

PK/SME/281/III/09) between the Customerand the Bank, ....... from time to time which the Customer is or maybecome obliged to make payment to the Bank or any amount whatsoever(such agreement collectively, including all extensions, amandments andsupplement thereto which may have been or may hereafter be entered intoform time to time, the Credit Agreement), Mr.

Putusan Nomor 2788/B/PK/Pjk/201811.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIIl64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by niveting;(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 in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding (sekarangPemohon

Putusan Nomor 1567/B/PK/Pjk/201811.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan : TheHeading covers, 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 areproduced In one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece

or assembled other than bystitching, 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 in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang

memenuhi syarat kedua 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 : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platform bynveting;(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 soleHalaman 8 dari 13 halaman.

Putusan Nomor 939/B/PK/Pjk/2019by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);12.