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Putus : 19-10-2017 — Upload : 14-03-2018
Putusan MAHKAMAH AGUNG Nomor 1460 K/Pdt/2017
Tanggal 19 Oktober 2017 — PT. IGAS UTAMA VS PT. MAJUKO UTAMA INDONESIA, dk
334245 Berkekuatan Hukum Tetap
  • The conclusion/decree of BANI shall be final and become bindingto both parties.(terjemahan bebas:1. Perjanjian ini dibuat dan tunduk pada hukum yang berlaku diRepublik Indonesia.2. Para Pihak setuju untuk menyelesaikan perselisihan yang timbuldari perjanjian ini dengan dengan itikad baik secara musyawarah.3.
    Saidarbitration shall take place in Jakarta. Any Party may commencearbitration by the giving of written notice of commencement ofarbitration to the other Party. Arbitration shall be conducted inEnglish by a panel of 3 (Three) arbitrators appointed in accordancewith the Rules. Awards rendered in any arbitration hereunder shallbe final and conclusive and judgement thereon may be entered intoany court having jurisdiction for enforcement of the results of anyarbitration.
    Said arbitration shall takeplace in Jakarta. Any Party may commence arbitration by giving ofwritten notice of commencement of arbitration to the other Party.Arbitration shall be conducted in English by a panel of 3 (three)arbitrations appointed in accordance with the Rules. Awardsrendered in any arbitration hereunder shall be final and conclusiveHalaman 28 dari 68 hal. Put.
    The arbitration shall be held in Jakarta, Indonesia:Hal ini secara tegas menentukan ICC yang akan menyelesaikanperselisihan paham yang timbul karena Agreement ini sesuaiperaturanperaturan yang berlaku bagi ICC;Dengan demikian para pihak dengan tegastegas telahmenentukan ICC sebagai badan arbitrase untuk menyelesaikanperselisihan faham (disputes) yang timbul berdasarkan agreement;44.
    For that purpose, an arbitration clause that forms part of acontract shall be treated as an agreement independent of the other termsof the contract. A decision by the arbitral tribunal that the contract is nulland void shall not entail ipso jure the invalidity of the arbitration clause;Halaman 43 dari 68 hal. Put.
Putus : 07-09-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1426/B/PK/PJK/2017
Tanggal 7 September 2017 — PT PERTAMINA (PERSERO), vs DIREKTUR JENDERAL PAJAK
3620 Berkekuatan Hukum Tetap
  • be specified5 3*patately for each sales Contract and Subdees eg +C. 20 SeparateCash calle and dabitfakes by Plant Operator and Paid byFroducers in ageardance with the Agcountlag Procetuce,Such charges and Piyments shall be fiSjact!
    Capital Projects shall be shown SOpacately and ghalyue in accordance with Producers" latest eatimates of eachSales Contrace's Percentage as determined under Article 11of the Agreement, Tf curing @ yeac there Shall be aFevision in the estimate of a Sales Contract'g Percentage,or if the final determination of such Sales Conmtrace'sPercentage pursuant to Sectlon 11.02 of the Agfecment shallFeflect a diserepancy from the estimates during such year,tPPTopfiate adjustments wilt be mide in the ancunts
    Putusan Nomor 1426/B/PK/PJK/2017 The due date for @ach cash es11 Shall be Set by Planx EOperator, provided Plant Operates gives PredHers at 1 ft. a fastWO Weeks!
    Tf the cash calls for a given meath in the aggregate exceedactual expenditures fer sald months the cash call nextSucceeding tha issuance of the deble note reforred to inSection 7 below shall be reduced by th amcuat of suchSELC#Es.E.
    To the extont that funds are then held inthe Badak Payment Account the Trustee shall, promplly upon receiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Com.pony from the Dadak Payment Account the amount of such invoice,poreuaut to procedures to be agreed upon pursuant to Section 6.2,6.2 Portamina and the Contractors shall agres with the Lique.faction Company on appropriate procedures for the payment of funds 10payalde
Register : 27-11-2012 — Putus : 19-08-2013 — Upload : 06-12-2013
Putusan PENGADILAN PAJAK Nomor Put-46614/PP/M.XVII/19/2013
Tanggal 19 Agustus 2013 — Pemohon Banding dan Terbanding
11124
  • tanggal 2012, kedapatan bahwa tanda tangan dan stempel yang tertera pada Form E dimaksud berbedaSpecimen Signatures and Stamps of Officials Authorized to Issue Certificate of Origin of The PRepublic of China dari Shanghai EntryExit Inspection and Quarantine Bureau of The Peoples Rof China;bahwa berdasarkan Attachment A: Operational Certification Procedures for The Rules of OriginAseanChina Free Trade Area, disebutkan:Rule 6The Government authorities designated to issue the Certificate of Origin shall
    to the best competence and ability, carry out proper examination upon each application for the Certificate ofto ensure that: (a) The application and the Certificate of Origin are duly completed and signedauthorised signatory; bahwa berdasarkan Appendix 1 atas Attachment A: Operational Certification Procedures for The ROrigin of The AseanChina Free Trade Area, disebutkan:Rule 8In cases where a certificate of origin is not accepted, as stated in paragraph (a), the customs auththe importing party shall
Register : 20-12-2011 — Putus : 28-12-2012 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 809 B/PK/PJK/2011
Tanggal 28 Desember 2012 — DIRJEN PAJAK VS PT. LEIGHTON CONTRACTORS INDONESIA;
6932 Berkekuatan Hukum Tetap
  • 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, nothingin paragraph 2 of this Article shall preclude that Contracting State fromdetermining
    the profits to be taxed by such an apportionment as may becustomary; the method of apportionment adopted shall, however, be such that theresult shall be in accordance with the principles laid down in this Article"Pasal 12 ayat (3)The term royalties as used in this Article comprises.a 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
    Putusan Nomor 809/B/PK/PJK/2011.1010b payments of any kind received as a consideration for the use of, or the right touse, any industrial, commercial or scientific equipment".Pasal 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, carrieson business in the other Contracting State in which the royalties arise, through apermanent establishment situated therein, or performs in that other Stateindependent
    In such case, the provisions of Article7 or Article 14 of this Agreement, as the case maybe, shall apply;"9 Bahwa berdasarkan peraturan perundangundangan perpajakan yang berlaku danberdasarkan hasil pemeriksaan sengketa banding di Pengadilan Pajaksebagaimana yang telah dituangkan dalam Putusan Pengadilan Pajak Nomor :Put.24919/PP/M.XIII/16/2010 tanggal 27 Juli 2010 serta berdasarkan penelitianatas dokumendokumen milik Termohon Peninjauan Kembali (semula PemohonBanding) dan faktafakta yang telah dapat
Register : 01-10-2019 — Putus : 19-11-2019 — Upload : 19-12-2019
Putusan PN KOTA TIMIKA KABUPATEN MIMIKA Nomor 142/Pdt.P/2019/PN Tim
Tanggal 19 Nopember 2019 — Pemohon:
PASIFIC AIR HOLDINGS DBA DELTA WING EQUIPMENT LLC
223276
  • The rent payable by LESSEE to LESSOR shall beUSD20,000 (Twenty Thousand United States Dollar) permonth and payable on the First (1") day of each month for theterm of this Agreement, including any extensions thereot....;Terjemahan resmi Pasal 3.1.a. Perjanjian Sewa MSN208B1174 (PKBIAYA SEWA.
    The rent payable by LESSEE to LESSOR shall beUSD20,000 (Twenty Thousand United States Dollar) permonth and payable on the (20") day of each month for the termof this Agreement, including any extensions thereof....;Terjemahan resmi Pasal 3.1.a. Perjanjian Sewa MSN208B1207 (PKBIAYA SEWA. Biaya sewa yang harus dibayar oleh PENYEWAPenetapan Perkara Perdata Nomor 142/Pdt.P/2019/PN.Tim.
    In addition to the rentalabove, LESSEE shall pay LESSOR an additional sum ofUSD95 (Ninety Five United States Dollars) per flight hour andUSD 15 (Fifteen United States Dollars) per cycle as a"Component Reserve Charge, .... The Component ReserveCharge shall be due and payable on the tenth (10th) day ofthe calendar month immediately following the month in whichthe flying of the Aircraft occurred... .;Terjemahan resmi Pasal 3.1.b.Perjanjian Sewa:BIAYA CADANGAN KOMPONEN.
    If LESSEE fails to pay any rent, Component ReserveCharge, if any, or other amount herein provided within ten (10)calendar days from and after the date upon which the same is dueand payable, then LESSEE shall be deemed to be in default....;Terjemahan resmi Pasal 23.1. Perjanjian Sewa:Seluruh ketentuan dalam Pernanjian ini harus dilaksanakan tepatpada waktunya.
    In the case of any default hereunder, LESSOR shall have theright to exercise any one or more of the following remedies: (a) ....;CD) swxerey(c) LESSOR may take possession of the Aircraft withoutdemand or notice, wherever it may be located....Terjemahan resmi Pasal 23.1.c. Perjanjian Sewa:.... Dalam hal suatu cedera janji berdasarkan Perjanjian Sewea ini,PEMBERI SEWA berhak untuk menggunakan salah satu ataubeberapa pemulihan berikut ini:(a)....;(b)....
Putus : 24-09-2013 — Upload : 27-11-2019
Putusan MAHKAMAH AGUNG Nomor 275 B/PK/PJK/2013
Tanggal 24 September 2013 — DIRJEN PAJAK VS PT. EKAMAS FORTUNA;
8885 Berkekuatan Hukum Tetap
  • Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof, or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof, or(iv) any resident of the other
    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 inHalaman 11 dari 30 halaman. Putusan Nomor 275/B/PK/PJK/2013connection 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.
    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 Inggeris danArticle 26 dari P3B Indonesia Luxemburg) antara lain diatur sebagaiberikut:Article 28 (Exchange of Information)The competent authority of the two States shall
    Anyinformation received by one of the two States shall be treated as secret inthe same manner as information obtained under the domestic laws of thatState and shall be disclosed only to persons or authorities (including courtsand administrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.
Register : 13-11-2013 — Putus : 03-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put.56853/PP/M.XVIIB/19/2014
Tanggal 3 Nopember 2014 — Pemohon Banding dan Terbanding
17150
  • dilampirkan pada berkas keberatan: Dokumen Nomor Tanggal KeteranganPIB 336427 2682013 Pemasok: SheInternationalForm E Nottanggal 8 AgInvoice/PL 20130725 = 2572013 Suplier: ShanPTSINERG InternationalIB/L TRBPX1360 382013 Shipper: Shar840 InternationalForm E E1331041035882013 Exporter's: S/00001 InternationalInvoice:tanggal 25 Iu 9.10.11.bahwa berdasarkan Attachment A: Revised Operational Certification Procedures forRules of Origin of The ASEANChina Free Trade Area:Rule 2The Certificate of Origin (Form E) shall
    Tarif bea masuk dalam rangka ASEANChina Free Trade Area (ACFTA) ylebih rendah dari tarif bea masuk yang berlaku secara umum, haidiberlakukan terhadap barang impor yang dilengkapi dengan SuKeterangan Asal (Form E) yang telah ditandatangani oleh pejabat berwen:di negaranegara bersangkutan;b. ...dst;bahwa berdasarkan Rules of Origin for the ASEANChina Free Trade Area:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly produor obtained in a Party
    Comprehensive Economic CoOperation Between *Association Of South East Asian Nation And The Peoples Republic Of China (ProtoKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan Keran;Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AngeAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Anne"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed tooriginating and eligible for preferential concessions if they conform to the orirequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligiunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly
Register : 06-05-2011 — Putus : 05-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.43131/PP/M.XIII/13/2013
Tanggal 5 Februari 2013 — Pemohon Banding dan Terbanding
187108
  • In the case of Thailand,such interest arising in Thailand may be taxed in Thailand but the tax so charged shall notexceed(1) 10 percent ...etc.;(2) in other case : 25 percent .. etc.
    terutangnya pajak adalah pada saat bungadibayarkan kepada penduduk Thailand, bukan sebagaimana dimaksud pada Pasal 8 PeraturanPemerintah Nomor 138 Tahun 2000 yaitu : mana yang lebih dulu antara terutang dandibayarkan atau tergantung pembukuan Wajib Pajak, jadi perundangundangan Indonesiadimaksud dalam Pasal 8 Peraturan Pemerintah Nomor 138 Tahun 2000 tidak berlakuseluruhnya karena yang berlaku adalah P3B;bahwa anak kalimat but if the recipient is the beneficial owner of the interest, the tax socharged shall
Register : 20-12-2011 — Putus : 28-12-2012 — Upload : 21-12-2013
Putusan MAHKAMAH AGUNG Nomor 806 B/PK/PJK/2011
Tanggal 28 Desember 2012 — DIRJEN PAJAK VS PT. LEIGHTON CONTRACTORS INDONESIA;
6452 Berkekuatan Hukum Tetap
  • preclude thatContracting State from determining the profits to be taxed by such anapportionment as may be customary; the method of apportionment adoptedshall, however, be such that the result shall be in accordance with theprinciples laid down in this Article";Pasal 12 ayat (3) dan (4): "3.
    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 on business in the other Contracting State in which the royaltiesarise, through a permanent establishment situated therein, or performs inthat other State independent personal services from a fixed base situatedtherein, and the right or property in respect of which the royalties are paidis effectively connected wth such permanent establishment
    In such case, the provisions of Article 7 or Article 14 of thisAgreement, as the case may be, shall apply *6. Bahwa dalam ketentuan Tax Treaty/Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Australia disebutkan sebagai berikut:Pasal 12 ayat (3) dan (4):3.
    The provisions of paragraph 2 shall not apply if the person beneficiallyentitled to the royalties, being a resident of one of the Contracting States,carries on business in the other Contracting State, in which the royaltiesarise, through a permanent establishment situated in that other State, orperforms in that other State independent personal services from a fixedbase situated in that other State, and the property or right in respect ofwhich the royalties are paid is effectively connected with that
    In that case, the provisions of Article 7 or 14,as the case may be, shall apply *Bahwa berdasarkan ketentuan dalam UndangUndang Nomor 14 Tahun2002 tentang Pengadilan Pajak, disebutkan sebagai berikutPasal 69 ayat (1)"Alat bukti dapat berupa:a. surat atau tulisan;b. keterangan ahli;c. keterangan para saksi;d. pengakuan para pihak; dan/ataue. pengetahuan Hakim"Pasal 70 huruf d:"Suratsurat lain atau tulisan yang tidak termasuk huruf a, hurufb, dan hurufc yang ada kaitannya dengan banding atau Gugatan
Putus : 28-11-2014 — Upload : 02-02-2016
Putusan MAHKAMAH AGUNG Nomor 88 PK/Pdt.Sus-Arbt/2014
Tanggal 28 Nopember 2014 — PT. SUMI ASIH VS VINMAR OVERSEAS Ltd
803615 Berkekuatan Hukum Tetap
  • Within thirty (30) days from the date of transmittal of thisAward to the Parties, Respondent Pt Sumi AsihOleochemical Industry shall pay to Claimant VinmarOverseas,Ltd. the following sums:a. Damages of $5,578,461.00;b. Preaward interest in the amount of $355,339.00;c. Attorneys fees of $200,000.00;3. Interest on the total of the amounts specified in paragraph 1above shall accrue until paid at the rate applicable to unpaidjudgements as provided under the law of the States ofTexas;4.
    The administrative fees and expenses of the InternationalCentre for Dispute Resolution ("ICDR"), the internationaldivision of the American Arbitration Association ("AAA"),totaling $22,550.00 shall be borne by the Parties as incurred;5. The compensation and expenses of arbitrators totaling$54,582.11 shall be borne equally by the Parties ...........:::000+ "6.
    This award may be executed in any number of counterparts, each ofwhich shall be deemed an original, and all of which together shallconstitute the Award of this Tribunal;7. This award is in full settlement of all claims and counterclaimssubmitted in this arbitration.
    Within thirty (30) days from the date of transmittal of thisAward to the Parties, Respondent Pt Sumi AsihOleochemical Industry shall pay to Claimant VinmarOverseas,Ltd. the following sums :a. Damages of $5,578,461.00;b. Preaward interest in the amount of $355,339.00;c. A ttorneys' fees of $200,000.00;3. Interest on the total of the amounts specified in paragraph 1above shall accrue until paid at the rate applicable to unpaidjudgements as provided under the law of the States ofTexas;4.
    The administrative fees and expenses of the InternationalCentre for Dispute Resolution (ICDR), the internationaldivision of the American Arbitration Association (AAA),totaling $22,550.00 shall be borne by the Parties as incurred;5. The compensation and expenses of arbitrators totaling$54,582.11 shall be borne equally by the Parties;3.
Putus : 16-08-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1499 B/PK/PJK/2017
Tanggal 16 Agustus 2017 — PT NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK
22084 Berkekuatan Hukum Tetap
  • Seller, at its soleexpense, shall have the right to be present and/or representedat the weighing, sampling, sample preparation anddetermination of moisture content. Failure to be present and/orrepresented at any weighing, sampling, sample preparation andmoisture determination shall be deemed to be a waiver of theright only in such instance;10.2 Sample Lot. A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes.
    Weighingand sampling shall be done contemporaneously;10.3 Sample Splits. From each sample lot of Concentrates Buyer10.4shall prepare a sample which shall be divided into at least five(5) sealed sample splits for purposes of copper, gold and silverassays.
    Buyer and Seller shall11.2assay in good faith their respective sample splits and the assayresults for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold andsilver assays shall be made in accordance with fire assayingmethods, adjusted for slag losses and cuple absorption. Theumpire, when required as contemplated by paragraph 11.2,shall be so instructed.
    The assay results shall beexchanged within 10 Business Days after Buyer's notice toSeller. When the difference between the assay results of theparties is within the splitting limits designated below, the exactmean of the assays shall be the settlement assay.
    In case thevariation between the parties assays exceeds the splitting limitsdesignated below, an umpire shall be selected in rotation fromthe list designated in paragraph 11.2 whose assay shall be final,provided it is not higher or lower than the original assays.
Register : 22-03-2011 — Putus : 13-12-2011 — Upload : 29-03-2014
Putusan PN JAKARTA SELATAN Nomor 180/ PDT.G/ 2011 / PN. JKT SEL
Tanggal 13 Desember 2011 —
20162169
  • To Contract of WorkJoint Venture Agreement sebagaimana dikutip di bawah ini:Pasal 8.1.3 Amendment No. 1 To Contract of Work JointVenture Agreement tertanggal 27 Pebruari 2004:Before either Party (the Assigning Party) exercises its rightto assign, the Assigning Party shall offer in writing suchassignment to the other Party, such offer to be valid for a periodof 45 days following the other Partys receipt of the offer.Yang dapat diterjemahkan sebagai berikut:Sebelum salah satu pihak (Pihak yang Mengalihkan
    diubah dengan Novation and Amendment Agreementtanggal 31 January 2002 (vide bukti T2) dan kemudian diubahdengan Amendment No. 1 ToContract of Work Joint Venture Agreement tertanggal 27Februari 2004 (vide bukti T3).Bahwa di dalam Pasal 9.7 dari New Contract of WorkPerjanjian Joint Venture menunjuk kepada arbitrase dikutipsebagai berikut:Pasal 9.7 New Contract of Work Perjanjian Joint Venturetertanggal 30 Juni 1994:secant 84 that all disputes hereunder or concerning any of thesubject matter hereof shall
    be finally settled under the Rules ofConciliation and Arbitration of the International Chamber ofCommerce by three arbitrators appointed in accordance with theRules all of whom shall have internationally recognizedqualifications for such appointment together with a substantialbackground of business experience.
    Nomination of the Arbitrators shall beaccomplished as provided under the Rules.
    The place ofarbitration shall be Jakarta, Indonesia and the language ofarbitration shall be English.Yang dapat diterjemahkan sebagai berikut:Basa semua perselisihanperselisihan dalam perjanjian ini atauyang berkaitan dengan pokok permasalahan dalam perjanjianini akan diselesaikan berdasarkan aturanaturan Konsiliasi danArbitrase dari Kamar Dagang dan Industri Internasional olehtiga orang arbiter yang ditunjuk berdasarkan aturan tersebutdi mana para arbiter tersebut memiliki kualifikasikualifikasiyang
Putus : 22-12-2014 — Upload : 01-10-2015
Putusan MAHKAMAH AGUNG Nomor 820/B/PK/PJK/2014
Tanggal 22 Desember 2014 — DIREKTUR JENDERAL PAJAK vs. PT. SINARINDO GERBANGMAS
6737 Berkekuatan Hukum Tetap
  • For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the tno 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 11Halaman 10 dari 35 halaman Putusan Nomor 820/B/PK/PJK/20144..
    Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.Hovever, such interest may also be taxed in the State in which it ansesand according to the laws of that State, but if the beneficial omer 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.Notwthstanding the provisions of paragraph 2, interest ansing in one ofthe two States shall be taxable only in the
    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 wth the sale on credit of any industrial, commercial orscientific equipment.The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Paragraf 3 Pernyataan Standar Akuntansi Keuangan (PSAK) nomor07 menyatakan :Pihakpihak
    Dalam Article 1 Loan Agreement tersebut disebutkan bahwa "interestrate shall mean the 6 (six) months LIBOR prevailing on the interestperiod. The calculation of this interest rate shall become effective asfrom the date of the loan agreement. Pasal tersebut jelas menyebutkantingkat bunga yang dibebankan dan sejak kapan perhitungan tingkatbunga berlaku efektif.
    Any informationreceived by one of the two States shall be treated as secret in the samemanner as information obtained under the domestic laws of that State andshall be disclosed only to persons or authorities (including courts andadministrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.
Register : 22-01-2014 — Putus : 28-08-2014 — Upload : 30-08-2017
Putusan PN JAKARTA BARAT Nomor 30/PDT.G/2014/PN.JKT.BAR
Tanggal 28 Agustus 2014 — OMER BALABAN; LAWAN; SUCIENTO WONGSO
19143
  • Bahwa dalam Termination and Release Agreement (Teijemahan : PeianjianPengakhiran dan Pelepasan), Tergugat diwajibkan untuk membayar kepadaPENGGUGAT suatu ganti rugi untuk mengakhiri Peijanjian Keijasamatertanggal15 Februari 2000, yaitu sebesar 200.000 (dua ratus ribu euro) dengan rinciansebagai berikut: 22222222222 eeeArticle 2.1.1. initial payment of 50.000 (fifty thousands Euros) shall be mad onthe date of I* September 2008 ;Halaman 2 dari 39, putusan Nomor : 30/PDT.G/2014/PIN.JKT.BAR.OMER BALASANArticle
    2.1.2 The Second payment instalment of 25,000 (twenty five thousandEuros) shall be made on the date of 30* September 2008; Article 2.1.3 The Third instalment up to final instalment shall be paid by monthlybased payments of 5,000 (five thousand Euros) starting onTerjemahan :2Pasal 2.1.1.
    be paid under the following terms:2.2 Initial payment of 50,000 (fifty thousand Euros) shall be made on the date ofIN01 September 2008; 2.1.2 The second payment instalment of 25,000 (twenty five thousandEuros) shall be made on the date of 30 September 2008; 2.1.3.
    The third instalments up to final instalments shall be paid by monthlybased payments of 5,000 (five thousand Euros) start on October 2008 up toOctober 2010; Teiyemahan:Pasal 2.1 Pihak Pertama dengan ini mengetahui dan setuju untuk membayar kepadaPihak Kedua suatu pembayaran ganti rugi dengan jumlahHalaman 14 dari 39, putusan Nomor : 30/PDT.G/2014/PN. JKT. BA R.OMER BALABANI~total sebesar .200,000 (dua ratus ribu Euro) (PembayaranPenyelesaian) yang dibayarkan di bawah ketentuan berikut: 2.1.1.
    This Termination Asreement shall loose its validitv in the event that the First Party deviates from the contents of Article 2.1 and 2.2 of this Termination Agreement. Halaman 15 dari 39, putusan Nomor : 30/PDT.G/2014/PNJKT.BAR.OMERBALABANTeijemahan: Halaman 16 dari 39, putusan Nomor : 30/PDT.G/2014/PN. JKT. BA R.OMER BALABANPasal 3.3.
Register : 06-01-2015 — Putus : 28-12-2015 — Upload : 04-12-2017
Putusan PN JAKARTA PUSAT Nomor 06/PDT.G/2015/PN.JKT.PST
Tanggal 28 Desember 2015 — Tuan BUDI HARTO X PT. MULTILINE SHIPPING COMPANY (YML DIV),Cs
289112
  • JURISDICTIONExpect as otherwiseprovided specifically herein any claim ordispute arising under this Bill shall be qovemed by the low ofEngland and determined in the English courts of any other place.In the event this clause ts inapplicable under local law thenjurisdiction and choice of law shall lie in either the port of loaclingor port of discharge at carrier's option.Yang teyemahan Resminya sebagaiberikut '26.
    The Carrier shall be underno liabilitywhatsover for loss off, or damage to, the Goods, howeveroccurring, if such loss or damage arises prior to loading on to,or subsequent to the discharqge from,the Vessel.Notwithstanding the foregoing in the event that any applicablecompulsory law provides to the contrary, the Carrier shall havethe benefit of every right, defense, limitation and liberty setforth in the Hague Rules as applied by this Clause during suchadditional compulsory period of responsibility
    PstExpect as otherwise provided specifically herein any claim or dispute arisingunder this Bill shall be governed by the low of England and determined in theEnglish courts of any other place. In the event this clause is inapplicable underlocal law then jurisdiction and choice of law shall lie in either the port ofloading or port of discharge at carrier's option."Terjemahan resminya sebagai berikut :"26.
    Any mention in this Bill of parties to be notified of the Goods is solely forinformation of the Carrier, and failure toqive such notification shall notinvolvethe Carrierany liability or relieve the Merchant of any obligationshereunder; Terjemahan resminya sebagai berikut :18. PEMBERITAHUAN DAN PENGIRIMAN(1).
    The Carrier shall be under no liabilitywhatsover for loss off, or damage to, the Goods, however occurring, if such lossor damage arises prior to loading on to, or subsequent to the discharge from, theVessel.
Putus : 31-07-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1413/B/PK/PJK/2017
Tanggal 31 Juli 2017 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
6234 Berkekuatan Hukum Tetap
  • CallsA, From time to time, as hecessary, Plant Operator shall cashCall from Producers; and Producrs shall pay or cause te bePaid o Blant Operster in O35 dollars their repectivashares, separately determined as Provided in Section .O1 ofthe Agr@enent, of Prejected net cash Fequirements For eacho:(2) Plane Operating Costs; and(6) the eests oF Currently Funded Capital Projectsfor a calendar senth Sr Bart theresl, ag eet ferth in suchCash calls,The cash calls For Plank Operating Casts and CurrentlyFunded
    Capital Projeces shall be showa Separately and gshaizha in aeordance with Producers" latest estimates of #achSales COnErack's Percentage as determined under Artiele 11Of the Agreement.
    Each caSH call shall sat Ferth in reasonable detail thefollowing:a(1) current cash status (all funds cecelved Pursuant tf s 2clorPp Cash calis made in he current calendar yearand any loaterest $arned thereon. less Fearto=date cegsts debited and paid);C2 5 all funds moe Yet recelved porsuant to Pricer cascalls;7 5(3) profected cash expenditures fron the last date ofthe previews deblting period through the end of tnePeciod covered Sy such cash call; and(4) net cash requiremant.
    Eh@ cash call nextSucteeding tha issuance of the Gebie soke feferred te inSection 3 below shall be reduced By th@ ameunt of suchSECeES.Ee To the extene Practicable, Plant Operator shall place thefunds received pursuant to cash calls in interestearningaccounts; @ll interest earned ethereon Shall be credited eoPlant Cperating Costs and Retice of such amgunts Shall tedelivered ta the Producers.
    shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde to the Taquefaction Company puraaurt to Seclinn 6.1, nevBholl advise the Trustes of such procedures which shill inelude o requirceorn that the Liquefaction Compuny furnish the Trostec wilh an.acknowledstionmt thut each poyoenl by the Trnsler Ierewnlor fullysatisfies theo linkililics of lerlanioa or the Contractors, as tho casemay bo, will respect to thgineoies to whieh Ube payment relolbes.
Putus : 18-05-2016 — Upload : 30-09-2016
Putusan MAHKAMAH AGUNG Nomor 26 PK/Pdt.Sus-Arbt/2016
Tanggal 18 Mei 2016 — 1. ASTRO NUSANTARA INTERNATIONAL B.V, DKK VS 1. PT AYUNDA PRIMA MITRA, DKK
16412152 Berkekuatan Hukum Tetap
  • The tribunal order that interest on the Respondents to pay to theClaimants as specified in paragraph 3 (C) above, shall run from theTribunals order dated 6 October 2009 at rate of 5,33% per annumpursuant to Section 20 of the International Arbitration Act (Cap 143A);Terjemahan resmi dalam Bahasa Indonesia:a.
    R71 and R2 shall jointly and severally indemnity Ci and 02 for the benefitof 06, 07 and C8 in respect of any further losses which may be sufferedby 06, 07 and 08 by reason of the breach of R1 and R2 of clause 17.6 ofthe SSA, including such liability as the Respondents may establishagainst 06, O7 or in the Indonesian proceedings or any replacementproceedings in so far as they relate to the joint venture agreement;R17 shall not by itself or through any company or person commence orpursue further or
    Rule 29.1 provides that unless the parties have agreed otherwise (whichthey have not), "the tribunal shall determine in the award the apportionmentof the costs of the arbitration among the parties";16.Having regard to the fact that the Claimants have wholly or largelysucceeded at each stage of the reference, the Tribunal conclude that theRespondents should pay the whole of the costs of the arbitration;Legal costs17.
    Rule 31.1 provides that the tribunal shall have the authority to order in itsaward that all or part of the legal or other costs of a party (apart form thecosts of the arbitration) be paid by the other party As before the Tribunalconsiders that it should assess those costs now than refer the matter to theRegistrar for taxation;18. The Claimants claim legal cost of 872,250 and S$3,522,522 anddisbursments of 32,224, S$63, 228 and S$35, 547 as particularised inSections 1 and 3 of Annex V.
    Thearbitration proceedings, including the making of an award, shall takeplace at the Singapore International Arbitration Centre and the awardof arbitrators shall be final and binding upon the Parties....Terjemahan resminya:Prosedur Penyelesaian Perkara.
Putus : 06-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1592 B/PK/PJK/2017
Tanggal 6 September 2017 — PT. NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK,
22170 Berkekuatan Hukum Tetap
  • Final settlement for any delivery ofConcentrates shall be made by the owing party to the other partyon the third Business Day after presentation of the final invoicewhich shall be prepared by Seller promptly after all datanecessary to determine the final settlement is available andpresented to Buyer.
    Weighing, sampling, samplepreparation and determination of moisture content ofConcentrates shall be conducted by Buyer promptly after receiptof Concentrates. All weighing, lotting, sampling, samplepreparation and determination of moisture content ofConcentrates shall be done at Buyer's smelter in accordance withBuyers standard practice procedures in accordance withaccepted industry standard and with reliable modern equipmentand shall be final for settlement purposes.
    Seller, at its soleexpense, shall have the right to be present and/or represented atthe weighing, sampling, sample preparation and determination ofmoisture content. Failure to be present and/or represented at anyweighing, sampling, sample preparation and moisturedetermination shall be deemed to be a waiver of the right only insuch instance;10.2 Sample Lot. A sample lot of Concentrates shall be approximatelyfive hundred (500) Wet Metric Tonnes.
    When thedifference between the Assay results of the parties for copper,gold and silver is within the splitting limits designated below, theexact mean of the Assays shall be the settlement Assay. In casethe variation between the parties Assays exceeds the splittinglimits designated below, an umpire shall be selected in rotationfrom the list designated below whose Assay shall be final,provided it is not higher or lower than the original Assays.
    In case the variation between theparties Assays exceeds the splitting limits designated below, anumpire shall be selected in rotation from the list designated inparagraph 11.2 whose Assay shall be final, provided it is nothigher or lower than the original Assays.
Register : 21-07-2017 — Putus : 29-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1465 B/PK/PJK/2017
Tanggal 29 Agustus 2017 — DIREKTUR JENDERAL BEA DAN CUKAI VS PT. AICA INDONESIA;
4937 Berkekuatan Hukum Tetap
  • Akan tetapi, tidak memberi tanda (Vv) pada kotak"Third Country Invoicing" tidak menyebabkan SKA (COO)menjadi tidak sah;Bahwa berdasarkan Rule 12 appendix 1 dari Annex 3AKFTA tentang OCP, "Where the origin of a good is not indoubt, the discovery of minor discrepancies, between thestatements made in a Certificate of Origin and those madein the documents submitted to the customs authority of theimporting Party for the purpose of carrying out theformalities for importing the good shall not ipso factoinvalidate
    Otoritas Kepabeanan Indonesia Tidak Memberikan CatatanPenolakan (Memberikan tanda pada box 4) dan TidakMengembalikan Form AK ke Otoritas Korea.1.Appendix 1 dari Annex 3 AKFTA mengenai OCP For theRules of Origin, mengatur sebagai berikut:Rule 5 Nomor 6 : In cases where a Certificate of Origin isrejected by the customs authority of the importing Party, thesubject Certificate of Origin shall be marked accordingly inbox 4 and the original Certificate of Origin shall be returnedto the issuing authority
    The issuing authority shall beduly notified of the grounds for the denial of preferential tarifftreatment.Halaman 12 dari 17 halaman. Putusan Nomor 1465/B/PK/PJK/201 7Rule 5 Nomor 7 : In cases where a Certificate of Origin isnot accepted, as stated in paragraph 6, the customsauthority of the importing Party, as it deems fit, shouldaccept the clarifications made by the issuing authority toaccept the Certificate of Origin and reinstate the preferentialtariff treatment.
Register : 22-05-2013 — Putus : 25-11-2014 — Upload : 22-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57695/PP/M.IIA/13/2014
Tanggal 25 Nopember 2014 — Pemohon Banding dan Terbanding
42595
  • Orica Patents kewajiban agar Pemohon Banding mencantumkan logo atassegala Orica KnowHow yang digunakan dalam pemberian jasa peledakankepada pelanggan.bahwa pada Pasal 9 Explosives Technology License Agreement disebutkanmengenai pembayaran, dimana pada angka 9.1 disebutkan:In consideration of the licenses granted under Clause 3 and 5 the Licensee shall payOrica Royalties of A$24 for each Production Unit of Bulk Oxidizer produced by theLicensee.bahwa menurut Majelis dalam menjalankan kegiatanya Pemohon
    ETLAgreement.bahwa pajak atas pembayaran royalty didasarkan pada P3B antara Indonesiadengan Australia, dalil Pemohon Banding adalah Pasal 12 ayat (2) huruf (a) dan ayat(3) huruf (c), sedangkan Terbanding mendalilkan pada Pasal 12 ayat (2) huruf (b)dan ayat (3) huruf (a).bahwa sesuai Pasal 12 ayat (2) dan ayat (3) P3B antara Indonesia dengan Australiadinyatakan,Ayat (2) Those royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall
    notexceed:(a) in the case of royalties described in subparagraphs 3(b) and (c), and to theextent 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 by mutual agreement settlethe mode of application of these limitations.Ayat (3) The term "royalties" in this Article means payments, whether periodical ornot, and however described or computed, to the extent to which they aremade as consideration