Ditemukan 2113 data
Urut Berdasarkan
Putus : 15-02-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 42/B/PK/PJK/2010 Tanggal 15 Februari 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
23 — 7 — Berkekuatan Hukum Tetap
23 — 7 — 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.,cereal, groats, yeast) have been added.Hal. 9 dari 20 hal. Put.
Putus : 11-01-2011 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 381/B/PK/PJK/2009 Tanggal 11 Januari 2011 — PT. NESTLE INDONESIA; VS DIREKTUR JENDERAL BEA DAN CUKAI ;
19 — 9 — Berkekuatan Hukum Tetap
19 — 9 — Berkekuatan Hukum Tetap
., milk enriched in vitamins or mineral salts) ,10small quantities of stabilising agents which serve tomaintain the natural consistency of the product duringtransport in liquid state (disodium phosphate ,trisodium citrate and calcium choride, for instance)as well as very small quantities of anti oxidants ofvitamins not normally found in the product.
No.milk to which secondary ingredients (e.g., cereal,groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or moreconstituents of mlk (e.g., butyric fats) by anothersubstances" ;Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifikasikan HS 1901. 10.29.00 apabila Makanan olahan dalam bentuk bubuk atau cairan yangdigunakan unt ukmakanan bayi dan terdiri dari susu. yang telahditambahkan ramuan kedua
Putus : 02-12-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 227/B/PK/PJK/2010.- Tanggal 2 Desember 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI,
23 — 11 — Berkekuatan Hukum Tetap
23 — 11 — 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 : 21-02-2011 — Upload : 17-05-2013
Putusan MAHKAMAH AGUNG Nomor 252/B/PK/PJK/2010 Tanggal 21 Februari 2011 — PT. NESTLE INDONESIA vs. DIREKTUR JENDERAL BEA DAN CUKAI
25 — 19 — Berkekuatan Hukum Tetap
25 — 19 — 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 (disodiumHal. 9 dari 20 hal. Put. No. 252/B/PK/PJK/2010.10phosphate, 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 : 11-01-2011 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 436 B/PK/PJK/2009 Tanggal 11 Januari 2011 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
21 — 10 — Berkekuatan Hukum Tetap
21 — 10 — Berkekuatan Hukum Tetap
., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodium citrateand calcium choride, for instance) as well as verysmall quantities of anti oxidants or vitamins notnormaly found in the product.
No.436/B/PK/PJK/2009includes, for example(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consistingof milk to which secondary ingredients (e.g.
Register : 27-10-2015 — Putus : 18-01-2016 — Upload : 17-05-2016
Putusan MAHKAMAH AGUNG Nomor 1058 B/PK/PJK/2015 Tanggal 18 Januari 2016 — PT. STRYA PERKASA ESTHETIKA FILM VS DIREKTUR JENDERAL BEA DAN CUKAI;
41 — 15 — Berkekuatan Hukum Tetap
41 — 15 — Berkekuatan Hukum Tetap
VIL GATTyang berbunyi sebagai berikut: The customs value of imported goods shall be the transaction value, provided:(a) that there are no restrictions as to the disposition or use of the goods by thebuyer other than restriction which:(i) are imposed or required by law or by the public authorithies in thecountry of importation;(ii) limit the geographical area in which the goods may be resokd; or(iii) do not substantially affect the value of the goods;Bahwa terjemahannya adalah sebagai berikut:Nilai
Register : 13-11-2012 — Putus : 12-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor Put-48182/PP/M.VII/19/2013 Tanggal 12 Nopember 2013 — Pemohon Banding dan Terbanding
112 — 29
112 — 29
sebagai berikut:64.01 Alas kaki tahan air dengan sol luar danbagian atas dari karet atau dari plastik,bagian atasnya tidak dipasang pada soldan tidak dirakit dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atauproses semacam itu.6401.10.00.00Alas kaki dilengkapi logampelindung jari Alas kaki lainnya:6401.92.00.00Menutupi mata kaki tetapi tidakmenutupi lutut6401.99.00.00 LainlainTarif Kepabeanan Indonesia TahunWaterproof footwear with outer soles uppers of rubber or of plastics, the upof which
Register : 13-02-2019 — Putus : 10-04-2019 — Upload : 28-05-2019
Putusan MAHKAMAH AGUNG Nomor 894 B/PK/PJK/2019 Tanggal 10 April 2019 — BUT WIRIARGAR OVERSEAS LIMITED (D/H. BUT. TALISMAN WIRIARGAR OVERSEAS LIMITED) VS DIREKTUR JENDERAL PAJAK;
86 — 67 — Berkekuatan Hukum Tetap
86 — 67 — Berkekuatan Hukum Tetap
Keempat, in casu BranchProfit Tax, memiliki keterkaitan hubungan hukum (innerlijkke samenhang)antara Kontrak Bagi Hasil (Production Sharing Contract) dengan P3BIndonesia Belanda sebagaimana yang dimuat dalam Article 10.8 yangmenyatakan bahwa: Notwithstanding any other provisions of thisAgreement, where a company which is a resident of one of the twoStates has a permanent establishment in the other State, the profits ofthe permanent establishment may be subjected to an additional tax inthat other
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;
22 — 5 — Berkekuatan Hukum Tetap
22 — 5 — 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
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
129 — 31
129 — 31
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
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
140 — 59 — Berkekuatan Hukum Tetap
140 — 59 — 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 : 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
115 — 28
115 — 28
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 : 20-09-2018 — Upload : 13-11-2018
Putusan MAHKAMAH AGUNG Nomor 1732/B/PK/Pjk/2018 Tanggal 20 September 2018 — BUT PREMIER OIL KAKAP BV vs DIREKTUR JENDERAL PAJAK
87 — 83 — Berkekuatan Hukum Tetap
87 — 83 — 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 (innerljke 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 : 02-10-2013 — Putus : 29-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52220/PP/M.VIIB/19/2014 Tanggal 29 April 2014 — Pemohon Banding dan Terbanding
121 — 23
121 — 23
Articles collected there which can no longer perform their originalpurpose nor are capable of being restored or repaired and are fit only fordisposal or recovery of parts of raw materials, or for recycling purposes;andJ.
Register : 21-11-2011 — Putus : 27-05-2013 — Upload : 27-11-2013
Putusan PENGADILAN PAJAK Nomor Put. 45136/PP/M.VIII/16/2013 Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
122 — 34
122 — 34
Oiltools BV (Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee)dinyatakan in consideration of rights granted herein, the Licensee hereby agrees topay to the licensor a royalty equal to percentage rate specified in Schedule 1 ofLicensees Gross Revenues from 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
Register : 10-07-2018 — Putus : 20-08-2018 — Upload : 21-11-2018
Putusan MAHKAMAH AGUNG Nomor 1794 B/PK/PJK/2018 Tanggal 20 Agustus 2018 — PT. PREMIER OIL KAKAP BV vs DIREKTUR JENDERAL PAJAK
132 — 87 — Berkekuatan Hukum Tetap
132 — 87 — Berkekuatan Hukum Tetap
Keempat, in casuBranch Profit Tax, memiliki keterkaitan hubungan hukum (innerlijkesamenhang) antara Kontrak Bagi Hasil (Production Sharing Contract)dengan P3B Indonesia Belanda sebagaimana yang dimuat dalamArticle 10.8 yang menyatakan bahwa: "Notwithstanding any otherprovisions of this Agreement, where a company which is a resident ofone of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected toanadditional tax in that other State
Register : 14-09-2018 — Putus : 29-10-2018 — Upload : 19-12-2018
Putusan MAHKAMAH AGUNG Nomor 2747 B/PK/PJK/2018 Tanggal 29 Oktober 2018 — BUT FORTUNA RESOURCES (SUNDA) LIMITED VS DIREKTUR JENDERAL PAJAK;
63 — 46 — Berkekuatan Hukum Tetap
63 — 46 — Berkekuatan Hukum Tetap
Putusan Nomor 2747/B/PK/Pjk/2018hukum (innerljke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Inggris sebagaimana yangdimuat dalam Article 10.7 yang menyatakan bahwa : Notwithstanding anyother provisions of this Agreement, where a company which is a residentof one of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected to anadditional tax in that other State in accordance with its law,
Putus : 04-04-2019 — Upload : 29-05-2019
Putusan MAHKAMAH AGUNG Nomor 855 B/PK/PJK/2019 Tanggal 4 April 2019 — BUT WIRIARGAR OVERSEAS LIMITED (D/H. BUT. TALISMAN WIRIARGAR OVERSEAS LIMITED) VS DIREKTUR JENDERAL PAJAK;
87 — 57 — Berkekuatan Hukum Tetap
87 — 57 — Berkekuatan Hukum Tetap
Putusan Nomor 855/B/PK/Pjk/2019Branch Profit Tax, memiliki keterkaitan hubungan hukum (innerlijkesamenhang) antara Kontrak Bagi Hasil (Production Sharing Contract)dengan P3B Indonesia Belanda sebagaimana yang dimuat dalamArticle 10.8 yang menyatakan bahwa : Notwithstanding any otherprovisions of this Agreement, where a company which Is a resident ofone of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected to anadditional tax
Register : 26-07-2012 — Putus : 25-07-2013 — Upload : 08-11-2013
Putusan PENGADILAN PAJAK Nomor Put-46432/PP/M.VII/19/2013 Tanggal 25 Juli 2013 — Pemohon Banding dan Terbanding
104 — 29
104 — 29
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 Waterproof footwear with outer soles and uppdari karet atau dari plastik, bagian atasnya tidak rubber or of plastics, the uppers of which are 1dipasang pada sol dan tidak dirakit dengan cara fixed to the sole nor assembled by stitching,dijahit, dikeling, dipaku, disekrup, ditusuk atau riveting, nailing, screwing, plugging or similaproses
Register : 26-01-2015 — Putus : 02-03-2015 — Upload : 06-04-2015
Putusan PN JAKARTA PUSAT Nomor 6/Pdt.Sus/PKPU/2014/PN.Niaga.Jkt.Pst Tanggal 2 Maret 2015 — PT. EFFENDI TEXTINDO >< 1. RAIFFEISEN BANK INTERNATIONAL AG (RBI) Kantor Cabang Singapura ; 2. TIM KURATOR TERMOHON-II PT. EFFENDI TEXTINDO
416 — 181
416 — 181
., Re: Offical Notice of Moving out The Inventories (Yarn)which have been fiduciary tranferred as fiduciary securityrights/pemberitahuan resmi pemindahan barang persediaan (Yarn)yang telah dialihkan sebagai Jaminan Fidusia;Menimbang, bahwa untuk menguatkan dalilnya TermohonI di Persidangan mengajukan bukti TI1 .a s/dTII11 berupa fotocopi surat fotocopi surat yang telah di Nazegel sebagai berikut;Bukti TI1 a: Fotocopi dari fotocopi surat Private & Confidental, Our.
PT.Djoni Textindo (PTDT), Jalan Industri Raya Blok AENo.20, Cikupa Tangerang 15710., Attention / U.p : The Board of Directors / Direksi., Re :Offical Notice of Moving out The Inventories (Yarn) which have been fiduciary tranferred asfiduciary security rights/pemberitahuan resmi pemindahan barang persediaan (Yarn) yang telahdialihkan sebagai Jaminan Fidusia;Bukti TI11 : Fotocopi dari fotocopi In The High Court Of The Republic OfSingapore, Case No : S.726/2013, Doc No : JUD.591/2013,Filed : 01 Nopember