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Register : 27-05-2009 — Putus : 08-04-2014 — Upload : 30-03-2015
Putusan PENGADILAN PAJAK Nomor PUT.51800/PP/M.IA/13/2014
Tanggal 8 April 2014 — Pemohon Banding dan Terbanding
21461
  • 17 Tahun 2000, dapat dikurangkan sebagai biaya;bahwa sesuai dengan bukti pendukung yang Pemohon Banding berikan bahwapemberi jasa manajemen (PT.Detpak Singapore) adalah penduduk (tax of resident)negara Singapura, karenanya atas transaksi antara Pemohon Banding denganSingapura berlaku Tax Treaty antara Indonesia dengan Singapura sebagaimanadisebutkan dalam Pasal 5 ayat (2) huruf (i) Tax Treaty antara Indonesia denganSingapura :MenimbangMenimbangMenimbangMenimbangThe term Permanent establishment shall
    Tax Treaty antara Indonesia dengan Singapura menegaskan bahwa istilah bentukusaha tetap terutama meliputi pemberian jasajasa, termasuk jasajasa konsultanoleh suatu perusahaan melalui seorang karyawan atau pegawai lainnya dimanakegiatan itu berlangsung (untuk proyek yang sama atau yang berhubungan), untuksuatu masa atau masamasa yang berjumlah lebih dari 90 hari dalam 12 bulan.Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebut menegaskan :The profits of an enterprise of a contracting state shall
Register : 01-12-2020 — Putus : 03-11-2021 — Upload : 08-11-2021
Putusan PN JAKARTA SELATAN Nomor 1006/Pdt.G/2020/PN JKT.SEL
Tanggal 3 Nopember 2021 — Penggugat:
Wasco Engineering International Limited
Tergugat:
PT KPM Oil & Gas
338241
  • This Agreement shall be governed and construed in accordance withthe provisions of the Laws of Indonesia. Any dispute, controversy orclaim arising out of or relating to the Agreement, including any questionregarding its existence, breach, validity or termination, which cannot beamicably resolved through discussions between the Parties shall bereferred to and finally resolved by courts in Jakarta South District.Adapun terjemahan resmi dan tersumpahnya adalah sebagai berikut:9.
    Adapun kewajiban ini dituangkan dalamPasal 3 huruf Perjanjian Perdamaian yang kami kutip sebagai berikut:(a) The authorized representative of the Parties shall meet inIndonesia to sign this Agreement. The Effective Date of thisAgreement shall be the date on which this Agreement is signed.On the Effective Date, KPMOG shall pay WASCO USD 600,000(United States Dollars Six Hundred Thousand) to the bankaccount designated by WASCO.
    WASCO shall not be obliged toexecute the tasks in clause 3 (b) below until WASCO hasreceived the said USD 600,000 (United States Dollars SixHundred Thousand).Terjemahan resmi dan tersumpah sebagai berikut:(a) Perwakilan yang sah dari Para Pihak akan bertemu diIndonesia untuk menandatangani Perjanjian ini. Tanggal EfektifPerjanjian ini adalah tanggal pada saat Penanjian iniHalaman 5 dari 49 Putusan Perdata Gugatan Nomor 1006/Pdt.G/2020/PN Jkt.Selditandatangani.
    Adapun kondisi prasyarat perdamaian yangmenjadi kewajiban Tergugat ini dituangkan dalam Pasal 3 huruf (c) butir(i) Perjanjian Perdamaian yang kami kutip sebagai berikut:(c) KPMOG shall pay WASCO USD 1,000,000 (United StatesDollars One Million) to the Bank account designated byWASCO within five (5) business days after Indonesian Policeissued Termination Letter of the Police Reports (SP3).
    This precondition shall be that KPMOG shall ensure that WASCOreceived original communication documents (SP3 Letter)from departments of the police signed by the Commissionerof Police regarding each and all persons against whom thecomplaint is made/investigation was/is being carried out inconnection with the Rental Agreement.Terjemahan resmi dan tersumpah sebagai berikut:(iv) Para Pihak menyetujui bahwa Penanjian JualBeli akanmemasukkan kondisi prasyarat secara tegas yang berlakuuntuk pengalihan kepemilikan
Register : 16-10-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56119/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
20315
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there;Live animals 2 born and
Register : 23-03-2017 — Putus : 17-05-2017 — Upload : 19-09-2017
Putusan MAHKAMAH AGUNG Nomor 666 B/PK/PJK/2017
Tanggal 17 Mei 2017 — DIREKTUR JENDERAL PAJAK VS PT. ORICA MINING SERVICE;
6441 Berkekuatan Hukum Tetap
  • Orica Patents kewajiban agar Pemohon Banding mencantumkanlogo atas segala Orica KnowHow yang digunakan dalam pemberianjasa peledakan kepada pelanggan;Bahwa pada Pasal 9 Explosives Technology License Agreementdisebutkan mengenai pembayaran, dimana pada angka 9.1 disebutkan:In consideration of the licenses granted under Clause 3 and 5 theLicensee shall pay Orica Royalties of A$24 for each Production Unit ofBulk Oxidizer produced by the Licensee;.
    or information as is mentioned in subparagraph (c); orBahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which theyarise, and according to the law of that State, but the tax so charged shallnot exceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), andto the extent to which they relate to those royalties, in subparagraphs3 (d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall
    not exceed:(a) in the case of royalties described in subparagraphs 3(b) and(c), and to the extent to which they relate to those royalties,in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the contracting states shall bymutual agreement settle the mode of application of theselimitations;Halaman 18 dari 29 halaman.
    royalti oleh Termohon Peninjauan Kembalikepada Orica Explosives Technology Pty.Ltd adalah terkaitdengan pemakaian know how dan technology dari Oricauntuk melakukan jasa peledakan, sehingga pengenaan tarifsebesar 10% sudah sesuai dengan Article 12 ayat (2) hurufa dan Article 12 ayat (3) huruf b,c,d, dan f P3B IndonesiaAustralia sebagai berikut:Article 12 ayat (2)Those royalties may be taxed in the Contracting State inwhich they arise, and according to the law of that State, butthe tax so charged shall
    not exceed:(a) in the case of royalties described in subparagraphs 3(b)and (c), and to the extent to which they relate to thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations;Article 12 ayat (3) huruf aAyat (8) The term "royalties" in this Article meanspayments, whether periodical or not, and howeverHalaman 25 dari 29 halaman.
Register : 10-08-2009 — Putus : 19-08-2010 — Upload : 18-07-2014
Putusan PN JAKARTA SELATAN Nomor 1388/Pdt.G/2009/PN.JKT.SEL.
Tanggal 19 Agustus 2010 —
343638
  • Ketentuantersebut berbunyi :in all cases, the Arbitral Tribunal shall act fairly and impartiallyand ensure that each party has a reasonable opportunity to presentits case1 Tindakan tidak pantasHal ini diatur dalam beberapa ketentuan antara lain :3 Pasal 32 UU No. 4/2004 yang mewajibkan hakim (termasuk arbiter)memiliki integritas, kepribadian tidak tercela, jujur dan adil.
    Save with the approval of the Arbitral Tribunal and the parties,persons not involved in the proceedings shall not be admitted. 2 Pasal 5 ayat (1) UU No. 4/2004 yang melarang hakim (termasuk arbiter)untuk bertindak diskriminatif3 Pasal 15 ayat (2) ICC Rules yang menegaskan larangan bertindak partial.Pada setiap bentuk tindakan yang disebut di atas, secara inklusif dengansendirinya menurut hukum melekat iktikad tidak baik.
    It shall also apply to arbitral awardsnot conseidered as domestic awards in the State where their recognition andenforcement are soughtTerjemahan :Konvensi ini berlaku terhadap pengakuan dan pelaksanaan putusan arbitraseyang dibuat dalam wilayah suatu Negara selain Negara dimana pengakuan danpelaksanaan putusan arbitrase tersebut dimintakan, dan timbul karena adanyaperbedaan subyek, baik orang maupun badan hukum.
    1 :The Respondent shall pay interest on the total amount payable, as specified inparagraph 8&6 (c), from the date of registration of this Final Award under Article59 of the Indonesian Arbitration Law or the obtaining of an order of exequaturHal 15 dari 48 hal.
    Klausula ini berbunyi:Except as provided in this Section, arbitration shall be conducted inJakarta, in accordance with the rules of Arbitration of the InternationalChamber of CommerceTerjemahan:Kecuali diatur lain dalam bagian ini, Arbitrase dilaksanakan di Jakarta,Sesuai dengan Peraturan Arbitrase International Chamber of commercePrinsip menentukan katagori putusan arbitrase yang didasarkan pada patokanteritorial/wilayah hukum sebagaimana disebut dalam pasal 1.9 jo.
Register : 16-10-2013 — Putus : 13-01-2015 — Upload : 18-09-2015
Putusan PN JAKARTA PUSAT Nomor 157/Pdt.G/2013/PN.JKT.PST
Tanggal 13 Januari 2015 — PT.FEGA INDOTAMA >< LVMH FRAGRANCES & COSMETICS (SINGAPORE) PTE LTD
19887
  • ;Pasal XX, paragraf kedua, Perjanjian Distribusi"Any disputes or differences arising out of or in connection withthis contract, including any question regarding its existence, validity ortermination, shall be referred to and finally resolved by arbitration inSingapore in accordance with the Arbitration Rules of SingaporeHal 11 dari 67 Hal.Putusan SelaInternational Centre ("SIAC Rules") for the time being in force, whichrules are deemed to be incorporated by reference to this clause."
    Perjanjian Distribusi.;10.Lebih lanjut, dengan melihat pasalpasal dalam Perjanjian Distribusi di bawahini, nyata bahwa gugatan Penggugat yang meminta ganti rugi biaya karyawankepada Tergugat (sebagai prinsipal supplier dari Produk Dior) adalah sengketamenyangkut Perjanjian Distribusi, sehingga tunduk pada klausulaarbitrase yang termuat dalam Perjanjian Distribusi sebagaimana dikutip dalam butir 5 Gl ata, jee nasesnnenennnmnesnssnenmcamnnneeernemennsnenennnemenASRRERAnES(a) Pasal 8.3"The Distributor shall
    ;(c) Pasal 11.1"In the event this Agreement is not renewed as provided forabove, the Distributor shall not be entitled to any damages,indemnity or compensation whatsoever." ;Terjemahan bahasa Indonesianya adalah:"Apabila Perjanjian ini tidak diperbarui sebagaimana ditentukan diatas, maka DISTRIBUTOR Pen idak akan berhakkerugian, ganti rugi atau kompensasi apapun juga."
    ;(d) Pasal 11.3.6"Upon expiration or termination of the present Agreement, for anyreason whatsoever, the DISTRIBUTOR shall not be entitled to anydamages, indemnity or compensation whatsoever."
    XX perjanjian dimaksud. ;19.Pasal XX Perjanjian Distribusi secara tegas mengatur bahwa segala sengketayang timbul antara Penggugat dan Tergugat menyangkut Perjanjian Distribusiharus. diselesaikan: Melalul Ar bitrase. jncesasannnmcemnsne nen nsnenesnenennnmmenasenennnnesHal 17 dari 67 Hal.Putusan SelaPasal XX, paragraf kedua, Perjanjian Distribusi"Any disputes or differences arising out of or in connection withthis contract, including any question regarding its existence, validity ortermination, shall
Register : 26-08-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56111/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13633
  • Of China,b)c)d)e)a)b)Cc)d)e)f)g)h)))dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and
Putus : 21-10-2014 — Upload : 03-02-2015
Putusan MAHKAMAH AGUNG Nomor 85 PK/Pdt.Sus-Arbt/2014
Tanggal 21 Oktober 2014 — PT MANUNGGAL ENGINEERING VS 1. BADAN ARBITRASE NASIONAL INDONESIA (BANI), DKK
210132 Berkekuatan Hukum Tetap
  • ., FCBArb. masingmasing sebagai Anggota Majelis Arbitrase (videbukti P8);Bahwa Pemohon, Termohon II dan Termohon III telah mengatur tentangprosedur pengangkatan arbiter dalam proses arbitrase sebagaimana Pasal 12.4Kontrak Nomor ME.C001/KLT1007 tanggal 26 Oktober 2007, tentang Siteleveling & Grading Work dalam Proyek Kuala Tanjung 2 x 135 MW IPP CoalFired Power Plant, yang menyatakan:"Tf the tribunal shall consist of three arbitrators, one of them shall be nominatedby each party and the third shall
    If the Parties fail to agree upon the third arbitratorwithin such period, the said arbitrator shall be nominated in accordance with theBANI rules or such other rules as agreed between ME and the Contractor";Terjemahan:"Dalam hal Majelis terdiri dari tiga arbiter, masingmasing pihak menunjuk satuorang dan arbiter ketiga dipilih berdasarkan kesepakatan antara para pihak dalamwaktu tiga puluh (30) hari terhitung sejak penunjukan arbiter terakhir dari duaarbiter yang telah dipilih para pihak.
    penunjukan arbiter ke3yang secara nyata melanggar kesepakatan dalam klausula arbitrase yang telahdisepakati oleh Pemohon PK, Termohon PK II, dan Termohon PK IIIsebagaimana diatur dalam Kontrak;d Bahwa prosedur pengangkatan arbiter dalam proses arbitrase yang telah diaturdalam Pasal 12.4 Kontrak Nomor ME.C001/KLT1007 tanggal 26 Oktober2007, tentang Site leveling & Grading Work dalam Proyek Kuala Tanjung2x135 MW IPP Coal Fired Power Plant (Kontrak), mengatur halhalsebagai berikut:Tf the tribunal shall
    consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutual agreementbetween the Parties within thirty (30) days of the nomination of the last of thetwo arbitrators nominated by the Parties.
    If the Parties fail to agree upon thethird arbitrator within such period, the said arbitrator shall be nominated inaccordance with the BANI rules or such other rules as agreed between MEand the Contractor.Terjemahan bebas:Hal. 25 dari 30 hal. Put.
Putus : 24-09-2013 — Upload : 14-12-2018
Putusan MAHKAMAH AGUNG Nomor 316 B/PK/PJK/2013
Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK VS PT. EKAMAS FORTUNA
5342 Berkekuatan Hukum Tetap
  • For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State,Article 11:1.
    However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest ;Halaman 11 dari 33 halaman. Putusan Nomor316/B/PK/PJK/20133.
    Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment,5.
    The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.
    Any information received by one of the two States shall betreated as secret in the same manner as information obtained under thedomestic laws of that State and shall be disclosed only to persons orauthorities (including courts and administrative bodies) involved in theassessment or collection of, the enforcement in respect of, or thedetermination of appeals in relation to, the taxes covered by theAgreement. Such persons or authorities shall use the information only forsuch purposes.
Putus : 09-01-2014 — Upload : 20-08-2014
Putusan MAHKAMAH AGUNG Nomor 582 K/Pdt.Sus-HKI/2013
Tanggal 9 Januari 2014 —
416271 Berkekuatan Hukum Tetap
  • Each Member shall accord to the nationals of other Members treatmentno less favourable than that it accords to its own nationals with regard tothe protection (3) of intellectual property, subject to the exceptions alreadyprovided in, respectively, the Paris Convention (1967), the BerneConvention (1971), the Rome Convention or the Treaty on IntellectualProperty in Respect of Integrated Circuits.
    Each country of the Union shall in duecourse make available to the public the lists so communicated.
    Each Member shall accord to the nationals of other Memberstreatment no less favourable than that it accords to its ownnationals with regard to the protection 3) of intellectualproperty, subject to the exceptions already provided in,respectively, the Paris Convention (1967), the BerneConvention (1971), the Rome Convention or the Treaty onIntellectual Property in Respect of Integrated Circuits.
    Each country of the Union shall in due course makeavailable to the public the lists so communicated.
    Each Member shall accord to the nationals of other Memberstreatment no less favourable than that it accords to its own nationalswith regard to the protection 3 of intellectual property, subject to theexceptions already provided in, respectively, the Paris Convention(1967), the Berne Convention (1971), the Rome Convention or theTreaty on Intellectual Property in Respect of Integrated Circuits.
Register : 11-08-2020 — Putus : 08-10-2020 — Upload : 02-11-2020
Putusan PT JAKARTA Nomor 504/PDT/2020/PT DKI
Tanggal 8 Oktober 2020 — Pembanding/Penggugat : PT Igas Utama Diwakili Oleh : Koesnadi Notonegoro,SH.M.Hum.
Terbanding/Tergugat I : PT Majuko Utama Indonesia
Terbanding/Tergugat II : PT. BANTEN INTI GASINDO,
11857
  • Said Arbitration shall take place inJAKARTA. Any Party may commence arbitration by thegiving of written notice of ommendement of arbitration tothe other Party. Arbitration shall be conducted in Englishby a panel of 3 (Three) arbitrators appointed inaccordance with the Rules.
    The conlusion/decree of BANI shall be final andbecome binding to BOTH PARTIES;Dalam hal ini, Perjanjian BOT telah diakhiri berdasarkanputusan BANI melalui putusan Nomor 263/IX/ARBBANI/2007. Putusan BANI tersebut tidakmemerintahkan untuk penyerahan fasilitas.;Selain itu, Penggugat pun telah memohon eksekusiputusan BANI tersebut kepada Pengadilan NegeriJakarta Selatan dengan nomor putusan31/Eks.Arb/2008/PN.Jkt.Sel.
    Except for the first Year after the Operation Starting Date, inthe event that the total volume of the GAS distributed to thePoints of Delivery per Day doesnt reach 6,000 (sixthousand) MMBTU due but not limited to the lack of GASsupply at the POINT OF RECEIPT, CHANGE IN SCOPEOF WORK, FACILITY maintenance and others, volume ofGAS (V) of such DAY will be considered as 6,000 (sixthousand) MMBTU and MUI shall entitle for theCOMPENSATION FEE based on the 6,000 (six thousand)MMBTU.;3.
    In the event that the total volume of the GAS distributed perDAY has reached more than 8,000 (eight thousand)MMBTU or the GAS being distributed by the FACILITY iscoming from POINT of RECEIPT to POINTS OF DELIVERYother than specified in this AGREEMENT, MUI shall entitlefor ADDITIONAL THROUGHTOUT FEE (ATPF) on the topof THROUGHPUT FEE.
Register : 06-05-2020 — Putus : 07-06-2021 — Upload : 09-06-2021
Putusan PN JAKARTA UTARA Nomor 227/Pdt.G/2020/PN Jkt.Utr
Tanggal 7 Juni 2021 — Penggugat:
PT. TIRTA MEDIKA NUSANTARA
Tergugat:
1.PT. TIRTA MEDIKA JAYA
2.CLEARBRIDGE MEDICAL ASIA PTE LTD
3.PT. GENESIS KAPITAL INVESTAMA
4.Wahdini Syafrina S Tala, S.H., M.Kn
5.KEMENTERIAN HUKUM DAN HAK ASASI MANUSIA c.q DIREKTORAT JENDERAL ADMINISTRASI HUKUM UMUM
600653
  • In respect of the capital structure of the Company,Clearbridge and the Vendor Shareholders agree and undertake to execute,on date of this Agreement, a shareholders circular resolution thatapproves the following classification of Shares (Classification ofShares):(a) 89% of the issued and paidup share capital of theCompany as at the date of this Agreement shall be classified asClass A Shares, where each Class A Share shall have nominalvalue of IDR 100,000 and carry voting rights and entitlement toreceive
    The Class A Shares as a whole shall carry100% of the voting rights at any meeting of the Shareholders.Halaman 7 dari 41 Putusan Perdata Gugatan Nomor 227/Pdt.G/2020/PN Jkt.
    be classified asClass B Shares, where each Class B Share shall have nominalvalue of IDR 100,000 and carry no voting rights but withentitlement to receive dividends.
    Pursuant to Classification ofShares, Genesis shall hold 14,300 Class B Shares, representing11% of the issued and paid up shares of the Company.Article 2.3.
    Berikut kami kutipkan ketentuan didalam Perjanjian Pemegang Saham April 2018 yang mengatur mengenaipilihan hukum (governing law) dari Perjanjian Pemegang Saham April 2018:33.1 This Agreement shall be governed by, and construed in accordancewith, the laws of Singapore.33.2 The parties agree to submit to the nonexclusive jurisdiction of thecourts of Singapore.Halaman 31 dari 41 Putusan Perdata Gugatan Nomor 227/Pdt.G/2020/PN Jkt.
Putus : 24-09-2013 — Upload : 13-12-2018
Putusan MAHKAMAH AGUNG Nomor 280 B/PK/PJK/2013
Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK VS PT. EKAMAS FORTUNA
5575 Berkekuatan Hukum Tetap
  • Putusan Nomor 280/B/PK/PJK/2013For the purposes of this Agreement an individual, who is a memberof a diplomatic or consular mission of one of the two States in theother State or in a third State and who is a national of the sendingState, shall be deemed to be a resident of the sending State if he issubmitted therein to the same obligations in respect of taxes onincome as are residents of that State:Article 11:1.Interest arising in one of the two States and paid to a resident ofthe other State may
    be taxed in that other State,However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the beneficialowner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest,Notwithstanding the provisions of paragraph 2, interest arising inone of the two States shall be taxable only in the other State to theextent that such interest is derived by:(i) the Government of the
    be taxable only in the other State if thebeneficial owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 yearsor is paid in connection with the sale on credit of any industrial,commercial or scientific equipment,The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4,Halaman 13 dari 34 halaman.
    20%;Bahwa sebagai bahan acuan, angka 2 huruf h Surat Direktur JenderalPajak Nomor S517/PJ.343/2005 tanggal 24 Juni 2005 tentangPermohonan Penjelasan Dan Konfirmasi Atas Transaksi DenganHubungan Istimewa, menyatakan:Dalam Article 28 P3B antara Pemerintah Indonesia dan PemerintahBelanda (senada juga dengan Article 25 dari P3B Indonesia Inggrisdan Article 26 dari P3B Indonesia Luxemburg) antara lain diatursebagai berikut:Article 28 (Exchange of Information):The competent authority of the two States shall
    Any information received by one of the two States shall betreated as secret in the same manner as information obtained under thedomestic laws of that State and shall be disclosed only to persons orauthorities (including courts and administrative bodies) involved in theassessment or collection of, the enforcement in respect of, or thedetermination of appeals in relation to, the taxes covered by theAgreement. Such persons or authorities shall use the information onlyfor such purposes.
Putus : 02-05-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 255/B/PK/PJK/2016
Tanggal 2 Mei 2016 — DIREKTUR JENDERAL PAJAK VS PT. BUKIT MAKMUR MANDIRI UTAMA
312117 Berkekuatan Hukum Tetap
  • The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of the limitations prescribed inthe preceding paragraphs.5. Notwithstanding the provisions of paragraphs 2 and 3, the Government ofa Contracting State shall be exempt from tax in the other ContractingState in respect of interest derived from that other State.6.
    The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficialowner of the interest, being a resident of a Contracting State, carries onbusiness in the other Contracting State in which the interest arises,through a permanent establishment situated therein, and the debt claimin respect of which the interest is paid is effectively connected with suchpermanent establishment. In such a case, the provisions of Article 7shall apply.8.
    Interest shall be deemed to arise in a Contracting State when the payeris that State itself, a political subdivision, a local authority, a statutorybody or a resident of that State.
    Where, by reason of a special relationship between the payer and thebeneficial owner or between both of them and some other person, theamount of the interest, having regard to the debtclaim for which it ispaid, exceeds the amount which would have been agreed upon by thepayer and the beneficial owner in the absence of such relationship, theprovisions of this Article shall apply only to the lastmentioned amount.
    InHalaman 12 dari 20 halaman Putusan Nomor 255 B/PK/PJK/2016such case, the excess part of the payments shall remain taxableaccording to the laws of each Contracting State, due regard being had tothe other provisions of this Agreement5. Bahwa berdasarkan Surat Direktur Jenderal Pajak Nomor S83/PJ.313/1994 tentang PPh Pasal 26 atas Biaya Pinjaman Bankditegaskan bahwa;1.Bahwa atas pinjaman sindikasi kepada bankbank Jepang di Singapura,PT.
Register : 16-10-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56120/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
15339
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and
Register : 20-12-2011 — Putus : 28-12-2012 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 808 B/PK/PJK/2011
Tanggal 28 Desember 2012 — DIRJEN PAJAK VS PT. LEIGHTON CONTRACTORS INDONESIA;
6429 Berkekuatan Hukum Tetap
  • Putusan Nomor.808 B/PK/PJK/201114148 Bahwa Pasal 7 ayat (4), Pasal 12 ayat (3) dan ayat (4) Perjanjian PenghindaranPajak Berganda (P3B) atau Tax Treaty antara Pemerintah Indonesia dan Inggris,menyatakan:Pasal 7 ayat 4:"Insofar as it has been customary in a Contracting State, according to its law, todetermine the profits to be attributed to a permanent establishment on the basis ofan apportionment of the total profit of the enterprise to its various parts, nothing inparagraph 2 of this Article shall
    preclude that Contracting State from determiningthe profits to be taxed by such an apportionment as may be customary; the methodof apportionment adopted shall, however, be such that the result shall be inaccordance with the principles laid down in this Article"Pasal 12 ayat (3)"The term royalties as used in this Article comprisesa Payments of any kind received as a consideration for the use of, or the right touse, any copyright of leterary, artistic or scientific work, includingcinematograph films
    , and films or tapes for radio or television broadcasting, orany patent, knowhow, trade mark, design or model, plan, secret formula orprocess; andb payments of any kind received as a consideration for the use of, or the right towtuse, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State
    In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"9 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:15a the use of, or the right to use, any copyright, patent
    In that case, the provisions ofArticle 7 or 14, as the case may be, shall apply:10 Bahwa berdasarkan peraturan perundangundangan perpajakan yang berlaku danberdasarkan hasil pemeriksaan sengketa banding di Pengadilan Pajaksebagaimana yang telah dituangkan dalam Putusan Pengadilan Pajak Nomor :Put.24918/PP/M.XIII/16/2010 tanggal 27 Juli 2010 serta berdasarkan penelitianatas dokumendokumen milik Termohon Peninjauan Kembali (semula PemohonBanding) dan faktafakta yang telah dapat diketahui secara jelas
Register : 29-04-2021 — Putus : 05-08-2021 — Upload : 20-08-2021
Putusan PN JAKARTA PUSAT Nomor 202/Pdt.Sus-PKPU/2021/PN Jkt.Pst
Tanggal 5 Agustus 2021 — Pemohon:
PT. BANK QNB INDONESIA TBK
Termohon:
1.PT. CISADANE RAYA CHEMICALS
2.LUSIANA
3.DIANA TJHANG
4.PT. DINARETTA LESTARI
55299
  • Section 2.3:Continuing Guarantee, This Guarantee shall be a continuingguarantee and shall remain in full force and effect until the expiry ofthe Guarantee Period, notwithstanding the insolvency or liquidation orany incapacity or change in the constitution or status of the GuarantorHalaman 9 dari 75 Halaman Putusan Nomor 202/Pdt.SusPKPU/2021/PN Niaga Jkt.Pstor any other person or any intermediate settlement of account orother matter whatsoever.
    Section 2.3:Continuing Guarantee, This Guarantee shall be a continuingguarantee and shall remain in full force and effect until the expiry ofthe Guarantee Period, notwithstanding the insolvency or liquidation orany incapacity or change in the constitution or status of the Guarantoror any other person or any intermediate settlement of account orother matter whatsoever.
    such amount to theHalaman 14 dari 75 Halaman Putusan Nomor 202/Pdt.SusPKPU/2021/PN Niaga Jkt.PstSecurity Agent in the required currency as aforesaid forthwith uponreceiving the Security Agents first written demand (the Demand).Section 2.3:Continuing Guarantee, This Guarantee shall be a continuingguarantee and shall remain in full force and effect until the expiry ofthe Guarantee Period, notwithstanding the insolvency or liquidation orany incapacity or change in the constitution or status of the
    Enforcement upon an Event of DefaultIf a Determination is required following the occurrence of anEvent of Default under any of the Loan Agreements as towhether the Lenders should:i. accelerate the Loans; oril. enforce the Security,in each case, by reason of such Event of Default, the follozvingprovisions shall apply:(a) the Security Agent shall (at the written request of anyLender):. forthwith give notice of the occurrence of such Event ofDefault to each of the lendersll. request that each of the
    Lenders promptly notifies theSecurity Agent by the relevant Decision Date of itsdecision in respect of such Determination:(b) if the Security Agent:' (i) IS instructed by the Lenders to enforce all or any part ofthe Security, the Security Agent shall do so in respect ofthe relevant Security, in each case, in accordance xviththe terms of the Security Documents and this Agreement;or(ii) is instructed by the Lenders not to enforce the Security, noLender shall be entitled to request the Security Agent
Putus : 19-03-2012 — Upload : 12-06-2012
Putusan MAHKAMAH AGUNG Nomor 770 K/Pdt.Sus/2011
Tanggal 19 Maret 2012 — PT. MANUNGGAL ENGINEERING vs BADAN ARBITRASE NASIONAL INDONESIA (BANI), dkk.
184120 Berkekuatan Hukum Tetap
  • ME.C001/KLT1007 tanggal 26 Oktober 2007,tentang Site leveling & Grading Work dalam Proyek Kuala Tanjung 2 x 135MW IPP Coal Fired Power Plant, yang menyatakan:"If the tribunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutual agreementbetween the Parties wthin thirty (30) days of the nomination of the last of thetwo arbitrators nominated by the Parties.
    If the Parties fail to agree upon thethird arbitrator wthin such period, the said arbitrator shall be nominated inaccordance wth the BANI rules or such other rules as agreed between MEand the Contractor";Terjemahan:"Dalam hal Majelis terdiri dari tiga arbiter, masingmasing pihak menunjuksatu orang dan arbiter ketiga dipilin berdasarkan kesepakatan antara parapihak dalam waktu tiga puluh (80) hari terhitung sejak penunjukan arbiterterakhir dari dua arbiter yang telah dipilin para pihak.
    yang dijatuhkannya, atau dengan kata lain,permohonan ini senyatanya tidak berdasar hukum dan salah alamat (error inpersona).Bahwa dalam praktik hukum yang telah diterima oleh dunia internasionalsecara tegas mengakui hal yang sama sebagai suatu prinsip umum yangharus dihormati, seperti tercantum dalam Pasal 34 /nternational Chamber ofCommerce Rules of Arbitration yang menyatakan:"Neither the arbitrators, nor the court and its members, nor the ICC andits employees, nor the ICC National Committees shall
    No.770 K/Pdt.Sus/2011x 185 MW IPP Coal Fired Power Plant (Kontrak), yang mengatur halhalsebagai berikut:lf the tnbunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutualagreement between the Parties wthin thirty (30) days of the nomination ofthe last of the two arbitrators nominated by the Parties.
Register : 19-02-2014 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56156/PP/M.IIA/99/2014
Tanggal 14 Oktober 2014 — Penggugat dan Tergugat
28873
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and
Putus : 18-03-2015 — Upload : 29-10-2015
Putusan MAHKAMAH AGUNG Nomor 769 K/Pdt.Sus-Pailit/2014
Tanggal 18 Maret 2015 — NEGARA REPUBLIK INDONESIA Cq. PEMERINTAH REPUBLIK INDONESIA Cq. MENTERI KEUANGAN REPUBLIK INDONESIA Cq. DIREKTORAT JENDERAL KEKAYAAN NEGARA VS t e r h a d a p PETER KURNIAWAN, S.H., M.Kn., LILI BADRAWATI, S.H., DAN R. PRIMADITYA WIRASANDI, S.H
212135 Berkekuatan Hukum Tetap
  • saja isi dari Perjanjian Restrukturisasi karenaseluruh isi Perjanjian Restrukturisasi merupakan satu kesatuan danbagian yang tidak dapat dipisahkan antara yang satu dengan yanglainnya;Berikut ini kami sampaikan secara lengkap ketentuan dalam Pasal 2.3Perjanjian Restrukturisasi berikut dengan terjerpahan resminya, sebagaiberikut:1) Restruturing Subject to the Lender's satisfaction in full of the Borrower'sperformance in full or waiver by the Lender, of the Condition P, the Total IDRIndebtedness shall
    (two hundred and twenty one billion, one hundredand seventy million, six hundred and ninety nine thousand and three rupiah) ofthe Total IDR Indebtedness (the "IDR Swap Debt) shall be exchanged forassets of affiliated companies asset out in the Ninth Schedule in accordancewith the terms and conditions of the Debt Settleroent Agreement to be enteredinto between the Borrower and Lender and acknowledged by the companieswhose debts form part of the account receivables to be transferred from theBorrower
    to the Lender and who are listed on the Ninth Schedule ; and ;C) the remaining amount of total IDR indebtedness, being Rp22.302.223.413(twenty two billion three hundred and two million two hundred and twenty threethousand, four hundred and thirteen rupiah) shall be converted into UnitedStates Dollars at the Conversion Rate to US $ 2.144.444,56 (two million, onehundred and fourty four thousand, four hundred and forty four United StateDollars and fifty six cents) ("the USD Debt') and shall continue
    Condition Precedent:the obligation of Parties under this Restructuring Agreement aresubject to the Lender's satisfaction in full of the Borrower'sperformance in full, or waiver by the Lender, of the ConditionPrecedent on or before the Closing Date, failing' which the Lender mayat its discretion determine that this Agreement shall forwith terminateHal 11 dari 31 hal. Put.
    Nomor 769 K/Padt.SusPailit/2014without prior notice to the Borrower and the provision herein shallcease to have effect whatsoever and the terms and conditions(including the obligations of the parties thereto) of the Original LoanAgreement shall forwith be in full force and effect an enforceable.Unless otherwise agreed by the Lender and the Borrower, the ClosingDate, shall occur not later than 31 December 2002";Terjemahan resmi oleh Penterjemah Abdul Dialal Chusairi:4.