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Putus : 02-04-2014 — Upload : 08-08-2014
Putusan PN DENPASAR Nomor 732/Pid.B/2013/PN Dps
Tanggal 2 April 2014 — JAMES JOHN WYNNE
204142
  • Bahwa adapun isi dari email yang dikirimkan oleh terdakwa kepada saksi LuluFuad Almusawa,SH dengan alamat lulu@permatamedia.com yang isi emailnyasebagai berikut :Dear Lulu,Thank you for your email belowPlease refer to my website (addres below) and the press section, which confirmsmy companies position in bali have featured in 5 or 6 articles over the past 18month. am also able to put you in touch with the shareholders of he Cangguclub.Furtheremore, since receiving your email below my Jakarta lawyers
    , as well aslocal bali lawyers, have proceeded with both criminal charges, as well as a civilcourt case against Caroline Sandriany ang Gunawan Raharjo for defamation,fraud and theftparticularly in regard to the Nunia Boutique Hotel asset in which mycompany was a 50 percent partner.
    Bahwa selanjutnya terdakwa mengirim email kepada saksi Lulu FuadAlmusawa,SH dengan alamat lulu@permatamedia.com yang isi emailnyasebagai berikut :Dear Lulu,Thank you for your email belowPlease refer to my website (addres below) and the press section, which confirmsmy companies position in bali have featured in 5 or 6 articles over the past 18month. am also able to put you in touch with the shareholders of he Cangguclub.Furtheremore, since receiving your email below my Jakarta lawyers, as well aslocal
    bali lawyers, have proceeded with both criminal charges, as well as a civilcourt case against Caroline Sandriany ang Gunawan Raharjo for defamation,fraud and theftparticularly in regard to the Nunia Boutique Hotel asset in which mycompany was a 50 percent partner.
    and the press section, whichconfirms my companies position in bali have featured in 5 or 6 articles overthe past 18 month. am also able to put you in touch with the shareholders ofhe Canggu club.Furtheremore, since receiving your email below my Jakarta lawyers, as wellas local bali lawyers, have proceeded with both criminal charges, as well as acivil court case against Caroline Sandriany ang Gunawan Raharjo fordefamation, fraud and theftparticularly in regard to the Nunia Boutique Hotelasset in which
Putus : 08-04-2019 — Upload : 01-08-2019
Putusan MAHKAMAH AGUNG Nomor 922/B/PK/Pjk/2019
Tanggal 8 April 2019 —
165 Berkekuatan Hukum Tetap
  • Putusan Nomor 922/B/PK/Pjk/201911.12.13.14.pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;
    (c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes
Putus : 11-02-2019 — Upload : 29-05-2019
Putusan MAHKAMAH AGUNG Nomor 232/B/PK/Pjk/2019
Tanggal 11 Februari 2019 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
3621 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 05-10-2018 — Putus : 21-11-2018 — Upload : 18-03-2019
Putusan MAHKAMAH AGUNG Nomor 2876 B/PK/PJK/2018
Tanggal 21 Nopember 2018 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
267 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading Covers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 16-07-2018 — Upload : 29-08-2018
Putusan MAHKAMAH AGUNG Nomor 1498/B/PK/Pjk/2018
Tanggal 16 Juli 2018 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
2910 Berkekuatan Hukum Tetap
  • (a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process
    ;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02:Bahwa menurut Ketentuan Umum Mengintrepretasi
Putus : 08-05-2019 — Upload : 31-07-2019
Putusan MAHKAMAH AGUNG Nomor 1437/B/PK/Pjk/2019
Tanggal 8 Mei 2019 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
3916 Berkekuatan Hukum Tetap
  • Putusan Nomor 1437/B/PK/Pjk/201911.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece
    or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon
Register : 22-06-2017 — Putus : 01-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1386 B/PK/PJK/2017
Tanggal 1 Agustus 2017 — DIREKTUR JENDERAL PAJAK VS PT. PACTO HOLIDAY TOURS;
6157 Berkekuatan Hukum Tetap
  • of paragraphs 1 and 2, remuneration derivedin respect of an employment exercise aboard a ship or aircraft operated ininternational traffic by an enteRprise of a Contracting State shall be taxableonly in that State;Article 15 (Director's Fees);(1) Director's fees and similar payments derived by a resident of a ContractingState in his capacity as a member of the board of directors of a company whichis a resident of the other Contracting State may be taxed in that other State.(2) The remuneration which
    Bahwa berdasarkan ketentuan Pasal 15 Director's Fee, dalamPerjanjian Penghindaran Pajak Berganda antara Indonesia denganSingapura (selanjutnya disebut dengan P3B IndonesiaSingapura) yangmengatur:Pasal 15 ayat (1):Directors fees and similar payments derived by a resident of aContracting State in his capacity as a member of the board of directorsof a company which is a resident of the other Contracting State may betaxed in that other State; Terjemahan: Biaya direksi dan pembayaranpembayaran serupayang
    Putusan Nomor 1386/B/PK/PJK/201 7similar organ of a company which is a resident of the other ContractingState may be taxed in that other State;Terjemahan: Biaya direksi dan pembayaranpembayaran serupayang diperoleh penduduk salah satu Negara pihak pada Persetujuansebagai anggota dewan direksi atau organ serupa lainnya dari suatuperusahaan yang merupakan penduduk Negara pihak lainnya padaPersetujuan, dapat dikenakan pajak di Negara lain tersebut;Bahwa berdasarkan Commmentary on Article 16 concerning
    theTaxation of Directors Fees, Model Tax Convention on Income and onCapital, yang menyatakan:Article 16:1) This Article relates remuneration received by a resident of aContracting State, whether an individual or a legal person, in thecapacity of a member of a board of directors of a company which isa resident of the other Contracting State.
    Putusan Nomor 1386/B/PK/PJK/201 73) In some countries, organs of companies exist which are similiar infunction to the board of directors. Contracting state are free toinclude in bilateral conventions such organ of companies under aprovision corresponding to Article 16.Terjemahan: Di beberapa negara, organorgan perusahaan adayang mirip dalam fungsi ke dewan direksi.
Register : 08-11-2012 — Putus : 20-12-2013 — Upload : 14-04-2014
Putusan PENGADILAN PAJAK Nomor Put-49759/PP/M.XVII/19/2013
Tanggal 20 Desember 2013 — Pemohon Banding dan Terbanding
12128
  • The first is 'ox, which is often restricted to animals of thegenus Bos (i.e. the wild cattle gaur, banteng, yak, aurochs, and kouprey as wellas domestic cattle). In popular use, though, the word 'ox' often refers to a castratedmale animal, so that isn't a perfect solution. The second zoological term is bovine,which is used as a noun to refer to any animal of the wider group that comprisescattle, buffaloes, and bison. But this would be a strange choice in most generalcontexts.
    Such infertility is a result ofbeing maternally twinned with a bull calf which placental tissues were shared in thewomb. During the first trimester, reproductive organs start to form and sexualhormones begin to be produced in the fetus. When male and female fetal calves aretwinned together, the testosterone produced by the male inhibits estrogen productionin the female. This results in abnormal, underdeveloped or hermaphroditicreproductive organs in the female fetus.
    So when you go to afarm, you will be able to identify which is the cow and which is the ox.g) http://ruralheritage.com/oxpaddock/ox whatis.htmAn ox, to early American farmers who used the beast, was a mature castrated malebelonging to the domestic cattle family, or genus Bos, most likely trained (like drafthorses, some never got trained) to work, and at the end of its life inevitably used formeat.A steer, by contrast, is also a castrated male of the genus Bos, but is a youngeranimal that may not
    New England teamsters sometimes call oxen "bulls," even though theanimals have been castrated.To be culturally and historically accurate when defining an ox, we must use the"right" definition as provided by the Random House Dictionary, which says that anox is "The adult castrated male of the genus Bos used as a draft animal and forfood."Although, by United States standards, this definition is correct culturally,historically, and scientifically, it has its problems.
    It comes from the Latin word "capitale," which means wealthor property.The scientific name for cattle is bovine.A male bovine is called a bull. A female is called a cow, and sometimes a heifer.Young are called calves. Bullocks are castrated young bulls and steers are castratedolder bulls. Spayed heifers are desexualized females. A group of cattle is called aherd.Oxen are not a special breed of cattle, nor are they hybrids like mules.
Putus : 08-04-2019 — Upload : 01-08-2019
Putusan MAHKAMAH AGUNG Nomor 917/B/PK/Pjk/2019
Tanggal 8 April 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
3910 Berkekuatan Hukum Tetap
  • Putusan Nomor 91 7/B/PK/Pjk/201911.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by niveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece
    or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding (sekarangPemohon
Register : 30-08-2013 — Putus : 23-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52069/PP/M.XVIIA/19/2014
Tanggal 23 April 2014 — Pemohon Banding dan Terbanding
12023
  • menyampaikan semua dokumendokumen sesuai UndangundKepabeanan dan juga telah menyerahkan hard copy bukti Proceed Devisa Impor ydibayar per rekening bank devisa;bahwa pada persidangan Pemohon Banding sampaikan surat tanpa nomor tanggalFebruari 2014, mengenai Tanggapan atas For E yang pada pokoknya menyatakan seb:berikut:1.Pada Rules of Origin (ROO) For The AseanChina Free Trade Area (ACFTA) fchapter 3 article 3.2 Origin Criteria disebutkan bahwa:For the purposes of this chapter, goods imported by a party which
    are consigned withe meaning of article 3.8 (Direct consignment), shall be deemed to be originatingeligible for preferential tariff treatment if they confirm to the origin requirements urany one of the following:a) Goods which are wholly obtained or produced in the territory of the exporparty set out a as defined in article 3.3 (Wholly Obtained or Produced Goods)b) Goods not wholly obtained or produced in the territory of the exporting pprovided the said goods are eligible under Article 3.4 (Not
    Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recover:parts of raw materials, or for recycling purpose(4; andk.
Register : 15-01-2020 — Putus : 17-02-2020 — Upload : 26-08-2020
Putusan MAHKAMAH AGUNG Nomor 466 B/PK/PJK/2020
Tanggal 17 Februari 2020 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
14743 Berkekuatan Hukum Tetap
  • Berdasarkan General Explanatory Notes Chapter 64 paragraphs(C) and (D) diketahui juga pengertian mengenai sol luar/out soledan bagian atas/upper sebagaimana berikut:(C) The term outer sole as used in headings 64.01 to 64.05 means that part of the footwear(other than an attached heel) which, when in use, is in contact with the ground.
    In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).
    In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the Rok The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to these which consist simply ofstraps or thongs (for example, sandals),If the upper consists of two or more materials, classification is determined by theconstituent material which has the greatest external
    Berdasarkan General Explanatory Notes Chapter 64, pada alineapertama disebutkan sebagai berikut:GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (including overshoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made,f.
    Bahwa BTKI 2017 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber orof plastics, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes;64.02 Other footwear with outer soles and uppers of rubber orplastics;.
Register : 29-01-2021 — Putus : 18-08-2021 — Upload : 19-08-2021
Putusan PN DENPASAR Nomor 124/Pdt.G/2021/PN Dps
Tanggal 18 Agustus 2021 — Penggugat melawan Tergugat
13177
  • Rp.1.700.000.000, (Satu milyar tujuh ratus juta rupiah) adalah merupakanPerbuatan WANPRESTASI CIDERA JANJI ;Whereas the DEFENDANT's actions by not carrying out the obligations andpayment of land and building tax in 2019 and 2020 which were the object ofthe lease, and there was no attempt to pay the next remaining rental fee ofRp. 580,000,000, (five hundred and eighty million rupiah) of the total rentalfee of Rp.
    has been legalized and / or legalized by Putu Ngurah Aryana, SH, Notary in Kuta, on August 15 2019, with a totalarea of 900 M2, which is located in Kerobokan Village, North KutaDistrict, Badung Regency, listed under the name WAYAN REDOG;Bahwa Penggugat mempunyai sangkaan yang kuat dan beralasan,Tergugat akan ingkar dan lalai untuk memenuhi isi putusan yang telahberkekuatan hukum tetap (inkracht van gewijsde) dalam perkara a quodan oleh karenanya mohon untuk menghukum Tergugat denganmembayar uang
    To declare that the Defendant has committed an DEFAULT BREACH OFPLEDGE act "Land Lease Agreement Number: LEG 709 / VIII / 2019, datedAugust 15, 2019, which has been legalized and / or legalized by PutuNgurah Aryana, SH, Notary in Kuta, on August 15, 2019, with a total area of900 M2, which Is located in Kerobokan Village, North Kuta District, BadungRegency, listed under the name WAYAN REDOG;.
    To declare the legal and valuable collateral for the right to lease to lease landnumber: LEG 709 / VIII / 2019, dated 15 August 2019, which has beenlegalized and / or legalized by Putu Ngurah Aryana, SH, Notary in Kuta, onthe date August 15, 2019, with a total area of 900 M2, which is located inKerobokan Village, North Kuta District, Badung Regency, listed under thename WAYAN REDOG;8.
    To sentence the Defendant to provide compensation amounting to Rp.56,000,000, (fifty six million rupiah) which must be deposited to the Plaintiff;9. Menghukum Tergugat membayar uang paksa (dwangsom) sebesar Rp.1.000.000, (Satu juta rupiah) setiap harinya sejak dikeluarkannya putusanatas gugatan ini berkekuatan hukum tetap (inkracht van gewijsde);9.
Putus : 11-03-2019 — Upload : 28-05-2019
Putusan MAHKAMAH AGUNG Nomor 609/B/PK/Pjk/2019
Tanggal 11 Maret 2019 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
16852 Berkekuatan Hukum Tetap
  • Putusan Nomor 609/B/PK/Pjk/201911.12.13.pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c
    ) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes,
Putus : 30-07-2018 — Upload : 14-11-2018
Putusan MAHKAMAH AGUNG Nomor 1568/B/PK/Pjk/2018
Tanggal 30 Juli 2018 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
24146 Berkekuatan Hukum Tetap
  • Putusan Nomor 1568/B/PK/Pjk/201811.12.13.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan: TheHeading covers, inter alia:(g) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(h) Clogs without quarter or counter, the uppers of which areproduced In one piece usually attached to the base or platformby riveting;(i) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or
    assembled other than bystitching, are attached to the sole by stitching;(j) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(k) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(l) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang
Register : 13-02-2019 — Putus : 20-03-2019 — Upload : 27-05-2019
Putusan MAHKAMAH AGUNG Nomor 782 B/PK/PJK/2019
Tanggal 20 Maret 2019 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
5315 Berkekuatan Hukum Tetap
  • kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;bahwa pada penjelasan pos 64.02 pada halaman XIl64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 08-03-2019 — Putus : 08-05-2019 — Upload : 01-11-2019
Putusan MAHKAMAH AGUNG Nomor 1220 B/PK/PJK/2019
Tanggal 8 Mei 2019 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
6522 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 14-09-2018 — Putus : 24-10-2018 — Upload : 18-12-2018
Putusan MAHKAMAH AGUNG Nomor 2788 B/PK/PJK/2018
Tanggal 24 Oktober 2018 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAN BEA DAN CUKAI;
3116 Berkekuatan Hukum Tetap
  • Putusan Nomor 2788/B/PK/Pjk/201811.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIIl64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by niveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece
    or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding (sekarangPemohon
Register : 22-02-2019 — Putus : 04-04-2019 — Upload : 27-05-2019
Putusan MAHKAMAH AGUNG Nomor 939 B/PK/PJK/2019
Tanggal 4 April 2019 — CV. PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI;
5024 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platform bynveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleHalaman 8 dari 13 halaman.
    Putusan Nomor 939/B/PK/Pjk/2019by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);12.
Putus : 30-07-2018 — Upload : 14-11-2018
Putusan MAHKAMAH AGUNG Nomor 1567/B/PK/Pjk/2018
Tanggal 30 Juli 2018 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
18338 Berkekuatan Hukum Tetap
  • Putusan Nomor 1567/B/PK/Pjk/201811.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which areproduced In one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece
    or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang
Register : 01-02-2012 — Putus : 25-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43422/PP/M.VIII/12/2013
Tanggal 25 Februari 2013 — Pemohon Banding dan Terbanding
141109
  • staged in Schedul 5 in respect of all sales and supply of productsServices pursuant to orders procured solely by the representative from customers inTerritory and accepted by Baker during the term of agreementRefrences in this Clauses 6.1 are limited to customer to whom the representative isappointed under this agreement to promote and market the sale of products andthe supply of services6.2 No Later than 45 days after termination of this agreement Baker Shall pay therepresentative any commission which
    become due to it under this agreementprior to termination, in addition, Baker shall following termination pay to theRepresentative commission, within 30 days of such becoming due as provided inClause 6.4, in respect of sales concluded by Baker after termination in respect oforders procured and referred to Baker by the Representative prior to termination ,provided that :(a) Commision will only be due to the Representative on sales of products andorder for Services referred to above in respect of which
    Baker agrees to pay Representative the total sum of Four Million UNITEDSTATES DOLARS AND NO/100 ($4,000000.00) which will be paid toRepresentative as referenced in Article 2.2 below. This payment is a net amount ofall funds due pursuant to this Termination Agreement.
    (b) The 10% balance of settlement funds (US $ 400,000,00.) wil funded byBaker within 7 (seven) business days following the mutual execution of allappropriate share transfer documentation and resignations by the shareholders anddirector of PT Eastman Christensen Indonesia (PT ECI) , Mr Rayan Wijaya, MrToto Utomo, and Mr Herman Ganda which actions will implement the newshareholding structure in PT ECI. ....bahwa berdasarkan Termination Agreement (of Sales Representative Agreement)tersebut disepakati