Ditemukan 9775 data

Urut Berdasarkan
 
Putus : 22-11-2016 — Upload : 13-02-2017
Putusan MAHKAMAH AGUNG Nomor 808/B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs. DIREKTUR JENDERAL PAJAK
4342 Berkekuatan Hukum Tetap
  • If at fuich time this Proves mot to bo the ease,Special allocation Procedgres Tesoeeling Blank OperatingCosta wlll ba adopted as may ba 4pprenriate,The charges Provided for in Seceian @.01 shall be specifiedUeparately for each sales Contract and aebject ts Separasefash calls and debit notes by Plant Operater and Paid byProducers in accordance with the Agcounting Preceduce,Such charges and Payments. shall. be: subject! te adprovided in the Accounting Procedure.
    Putusan Nomor 808/B/PK/PJK/2016 =The due date for @ach cash eal Shall bea set by BlaniY aneOperator, provided Plant Operatorgives Producers. ' bal, @& leastWO Weeks! advance notice of guch due date .Ba.Each cash eai1 shall set ferth infollowing:reasonable detail the(1) current cash status (all funds Fecelved. pursuant topeier cash calls nade in the curcent falendar yearand any iateres: earned thereon.
    TE the cash calls for a given mesath in the aggregate exceedactual expenditures fer said month, che cash call nexeSucceeding the issuance of the cebift ccke referred to inSection 7 belew shall be reduced by the ameyunt of auchSEC#ES.Es To the extent practicable, Flant Operater shall place thefunds received persuans o cash calle in faterestearaingaccounts; all interest earned thereen Shall be credited tePlant Operating Cests aad Rotice of such amgunts Shall bedelivered ta the Producers.
    ARTICLE 6Diastisements Wire Resrectvo Process Counce6.1 Pertamina and the Contractors shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Feos.
    Io the extent that funds ore then held inthe Badak Poyment Account the Trustee shall, promptly upon receiptof notice from both Pertamina and the Contractors that any suchinvoice has been approved for payment, pay to the Liquefaction Compooy from the Dodok Payment Account the amount of such invoice,pursuant to procedures to be agreed upon pursuant te Section 6.2,62 Portamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10poyalile to
Register : 15-04-2019 — Putus : 12-06-2019 — Upload : 13-06-2019
Putusan PT JAKARTA Nomor 262/PDT/2019/PT DKI
Tanggal 12 Juni 2019 — Pembanding/Penggugat : PT Catur Jaya
Terbanding/Tergugat : CARLSON HOTELS ASIA PACIFIC PTY LIMITED CARLSON
988750
  • Any award rendered by the arbitration tribunal shall befinal and binding upon each party.
    The arbitration hearing shall take place inSingapore.Terjemahan resmi Bahasa Indonesia:(b) Tunduk pada ayat (a) di atas, Semuasengketa, tuntutan ataukontroversi yang timbul dari atau sehubungan dengan Perjanjian ini antaraparapihak akan diajukan kepada danakhirnyadiselesaikan melaluiarbitrase sesuai dengan Aturan Arbitrase dari Singapore InternationalArbitration Centre (SIAC) yang berlaku di awal arbitrase dan akandilaksanakan oleh organisasi itu.
    Arbitration Centre (SIAC) that are in force at the beginning ofthe arbitration and shall be administered by that organization.
    Any awardrendered by the arbitration tribunal shall be final and binding upon eachparty.
    Any awardrendered by the arbitral tribunal shall be final and binding upon each party.The arbitration hearing shall take place in Singapore.Terjemahan resmi Bahasa Indonesia:(b) Kecuali sebagaimana dinyatakan dalam Bagian 21.2, semua sengketa,tuntutanataukontroversi yang timbul dari atausehubungan denganPerjanjian ini yang tidak dapat diselesaikan oleh para pihak dan salah satupihakberkeinginan untuk melanjutkannya, akan diajukankepadadanakhirnya diselesaikan melalui arbitrase sesuai dengan Aturan
Putus : 28-04-2016 — Upload : 06-09-2016
Putusan PN SERANG Nomor 57/Pid.Sus-TPK/2015/PN.Srg
Tanggal 28 April 2016 — ADRIAN ROESLY, SE
428518
  • Outriggers Setup time sec 25 Bodyworks and Lockers :Body shall be constructed from aluminum light weight box tube constructionwith aluminum paneling, platform shall be paneled by chequred antislipperyaluminium plates, equipment locker shall be provided at suitable areas fromstoring delivery hoses, nozzles and some tools, lockers shall be closed byroller shutters and/or doors.Fire PumpVehicle shall equipped with fire pump, capacity of the pump shall be min.2000 lpm at 10 bar, pump shall be single
    Ladder set shall not to crash tobodywork or drivers cabin. It shall not be possible to operate the jacks whenthe ladder is not at parking position or reverse when the jack are not settledladder shall not operate. All moment shall slow down when it reaches end ofmovement. Controlling and governing system shall be designed to operatethe ladder with smooth movements without any jerks. Shakes etc.
    There shallbe a screen for operator which shall include visual and numeric information ofthe ladder set. Design of the main operator console shall be ergonomic, userfriendly. All governing and controlling system shall be redundant type, all necessary warning labels shall be properly attached where needed.Turntable, Ladder set and rescue cage;Turntable shall be constructed by high tensile steel and shall be designed tolevel ladder set and turntable up to 10 degree slope automatically.
    Lift shall have an operating speed of 1.2 m/s uphill and 1,5 m/s downhill.Lift movement shall be controlled by the ladder extension joystick so a switchover button shall be installed at main control panel.Electrical system;A separate fuse board shall be installed for the fire truck body, cables shall benumber or colour coded, electrical scheme shall be sticked inside the electrical panel cover.
    Generatorto operate from operator seat.Paint WorkThe vehicle shall be Ral 3000 Fried red color, Paint work shall be handledwith care, shiny pant shall be applied on the vehicle, for reflective and decorative effect white stripes shall besticked on to body and roller shutters, the ladder set shall be silver grey colour, the bottom of the vehicle shall be paintedblack colour with antiOgravel paint.
Putus : 22-11-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1038 B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK
3117 Berkekuatan Hukum Tetap
  • Putusan Nomor 1038/B/PK/PJK/2016 Artice 2 Exhibit A BADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended& Restatted, 1988): Cash, CallsFrom time to time, as hecessaty, Plant Operator shall cashCall fromProducers; and Producers shall pay er Cause. to bePaid to Plant Operater in og Sellars their respectiveShares, separately deternined as Previded Lm Section A.O1 ofthe Agreement, of Projected net eash Pquirements For eachof:(a) Plane Operating Costs; and(5) the costs of Currently Funded capital Projectsfor
    : aa calendar ponth er part thereof, a5 #@t forth in suchCash calls,The cash ealle For Blane Operating Cagts and CurrentlyFunded Capital Projects shall be S150 Sepacately and gshalza in accordance with Producers" latest egtinates of sashSales Contract s Percentage as determined under Artiche 11of the Agreement, Te curing 2 year there shall be aFevision in the estimate S& a Sales Conteract's Percentage,or if the final determination of such Sales Cet ricbitPercentage pursuant to Section LL.o2 of the
    Putusan Nomor 1038/B/PK/PJK/2016 The due date for @ach cash 911 Shall 6aGperator, provided Plant OperatocSet by PlantGives Preducers @eE: es igasttwo weeks!
    To the extene Bracticable, Plant operater Shall place thefunds received Ppursuane > cash calls in interestearningeccounts; ell interest earned thereon Shall be credited eePlant Operating Cests aad motice of such amounts shall bedelivered to the Producers. Gambar VI. Lanjutan Artice 2 Exhibit A BADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended & Restatted, 1988):b.
    the Trustee of such procedures whieh shall include o requirceocnt that the Lierfaection Compuny fornish the Trosiee will aeacknowledsient thut cach poyenenl by the Treaster lereunlor Fullysatisfies the linkililies of Meriaenina or the Coulractors, as tae casemay be, will respect to thq.invoies to whiel: Ue puyment relotos.62 Portamina and the Contractors shall agree with the Lique10 Gambar VII.
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
12927
  • 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
    in the territory of the exporting pprovided the said goods are eligible under Article 3.4 (Not Wholly ObtaineProduced Goods) or 3.5.bahwa jika diartikan pada article 3.2 chapter 3 tersebut dinyatakan bahwa baik batWholly Obtained (WO) requirement a) maupun bukan Wholly Obtained (Non Vrequirement b) di atas adalah berhak mendapatkan preferential tarrif treatment sepanjmengikuti ketentuan article 3.8 yakni "direct consigment" di mana arti direct consignpada article 3.8 adalah "an originating good shall
    On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah 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 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 eligunder 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 produce.obtained
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
13441
  • Terkait dengan Management Fee sebesar US$200,000.00bahwa berdasarkan Schedule 2 Management Administrative and Technical ServicesAgreement antara KMC Oiltools PTE, LTD (KMCOS) dengan Pemohon Banding(Perusahaan) yang berlaku efektif tanggal 1 Juli 2006 dinyatakan Sevices to providedunder the agreement are such services as shall be requested from time to time bycompany to assist the company and its personnel to supplement the companys own workwith respect to following:S2.1$2.2$2.3S2.4=SN16.17.18.Business
    Not later than Desember in each calendaryear during the term of the Agreeement, the parties shall agree an annual fee to apply forthe following calendar year based on the parties reasonable estimate of the amount ofservices to provided during the relevant calendar year;In addition to the fixed fee specified above , or agreed on an annual basis as providedherein, the company shall also pay alloutof pocket disbursements and the third partyexpenses incurred by KMCOS in providing the Services to the
    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 case the rate shall
Register : 25-03-2013 — Putus : 09-01-2014 — Upload : 15-12-2014
Putusan PN JAKARTA PUSAT Nomor 131/Pdt.G/2013/PN.JKT.PST
Tanggal 9 Januari 2014 —
6423
  • Klausula yang relevan dengan gugatan ini yang terdapat dalamkedua Kontrak tersebut adalah bahwa apabila terjadi / timbuldemurrage atau biaya waktu tunggu kapal di pelabuhan muatsebagai akibat keterlambatan pihak penjual menyiapkan barang,maka pihak penjual (dalam hal ini TURUT TERGUGAT) yang harusmenanggung biaya tersebut, sebagaimana dimaksud dalam Pasal 8Kontrak 02 dan Kontrak 03.Pasal 8.07 Kontrak 02 berbunyi:"in the event that the Seller fails to meet the guaranteed averageloading rate, the Seller shall
    Inthe event that the seller loads the Shipment at a rate in excess ofHalaman 5 dari 32 Putusan No.131/Pdt.G/2013/PN.JKT.PSTthe guaranteed loading rate, the Buyer shall reimburse the Seller fordespatch. The rate of demurrage and despatch shall be advised bythe Buyer at the time of vessel nomination.
    Biaya waktutunggu kapal dan kelebihan pengiriman harus disampaikan olehpihak Pembeli pada saat memberikan informasi mengenai nominasiPasal 8.07 Kontrak 03 berbuny)i:"""in the event that the seller fails to meet the guaranteed averageloading rate, the Seller shall reimburse the Buyer for demurrage. Inthe event that the seller loads the Shipment at a rate in excess ofthe guaranteed loading rate, the Buyer shall reimburse the Seller fordespatch.
    The rate of demurrage and despatch shall be advised bythe Buyer at the time of vessel nomination. "Terjemahannya sebagai berikut:"dalam suatu keadaan pihak Penjual gagal untuk memenuhi ratarata jumlah kemampuan peralatan kapal untuk memuat barang(batubara) sebagaimana yang diperjanjikan, maka pihak Penjualharus memberikan penggantian kepada pihak Pembeli atastimbulnya biaya tunggu kapal.
Register : 06-11-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor PUT-54052/PP/M.VIIB/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
14334
  • Invoice: 2013B5038E0102 tanggal 26 April 201310bahwa berdasarkan Annex 3, Rules Of Origin Of The AseanChina Free Trade Area, Rule 2 disebutkan:Rule 2: Origin CriteriaFor the purpose of this Agreement, products imported by a party shall be deemed to be originating andeligible for preferential concessions if they conform to the origin requirements under any one of thefollowing :(a). Product which are wholly obtained or produced as set out and defined in Rule 3 ; or(b).
    party which Percentage of ACFTAwere produced in conformity with the provisions of paragraph 3 (iii) above cumulative content,example 40%(d) Products satisfied the Product Specific Rules (PSR) PSRbahwa berdasarkan Annex 3 Rule 3 Rules of Origin for The ASEANChina Free Trade Area disebutkanbahwa produk yang yang digolongkan dalam origin criterion Wholly Obtained harus memenuhi syaratketentuan Rule 3 ROO, sebagai berikut:Rule 3: Wholly Obtained Products:Within the meaning of Rule 2 (a), the following shall
    (i) The request shall be made in writing, accompanied with a copy of the Certificate of Origin(Form E) and shall specify the reasons and any additional information suggesting that theparticulars given on the said Certificate of Origin (Form E) Mei be inaccurate, unless theretroactive check is requested on a random basis;(ii) The Customs Authority of the importing Party Mei suspend the granting of preferentialtreatment while awaiting the result of verification.
    However, it Mei release the products to theimporter subject to any administrative measures deemed necessary, including imposition ofcustoms duties at the higher applied rate or equivalent amount of deposit, provided that theyare not held to be subject to import prohibition or restriction and there is no suspicion of fraud;(iii) The Customs Authority or the Issuing Authorities of the exporting Party receiving a request forretroactive check shall respond to the request promptly and reply not later
Register : 01-03-2012 — Putus : 27-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put. 45142/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
13031
  • Terkait dengan Management Fee sebesar US$200,000.00bahwa berdasarkan Schedule 2 Management Administrative and Technical ServicesAgreement antara KMC Oiltools PTE, LTD (KMCOS) dengan Pemohon Banding(Perusahaan) yang berlaku efektif tanggal 1 Juli 2006 dinyatakan Sevices to providedunder the agreement are such services as shall be requested from time to time bycompany to assist the company and its personnel to supplement the companys own workwith respect to following:. Traning Curicullum;.
    Not later than Desember in each calendaryear during the term of the Agreeement, the parties shall agree an annual fee to apply forthe following calendar year based on the parties reasonable estimate of the amount ofservices to provided during the relevant calendar year;In addition to the fixed fee specified above , or agreed on an annual basis as providedherein, the company shall also pay alloutof pocket disbursements and the third partyexpenses incurred by KMCOS in providing the Services to the
    dan PT XXX dahulu PT KMC Oiltools (Licensee) dinyatakan :in consideration of rights granted herein, the Licensee hereby agrees to pay to the licensora royalty equal to percentage rate specified in Schedule I of Licensees Gross Revenuesfrom 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 case the rate shall
Register : 19-06-2017 — Putus : 02-10-2017 — Upload : 14-11-2017
Putusan PT JAKARTA Nomor 367/PDT/2017/PT.DKI
Tanggal 2 Oktober 2017 — PT.ADHI DAYA ENERGI >< PT.BUMI SUBSEA INDONESIA
6541
  • The services shall include any necessarypersonnel, equipments, tools and consumables required to perform thework in professionals and safe manner. All the reference data, drawingand project specifications are enclosed in this work order on separatesheets.Statement of Work:The work shall follow the relevan codes and standards including butlimited to the PT.
    Project deliverables shall beprepared in compliance with the Company's (in this matter, B.W.Offshore) specification once a task has been completed (page 7,paragraph 2);* ReferencesAll procedures, practices, and standards shall conform to theguidelines set by certification and regulation bodies and shall abide byall its requirements.
    Putusan No. 367/PDT/2017/PT.DKI.Prior to job commencement, all equipment shall be inspected andcalibrated. The equipment used for the WORK is categorized by task islisted, but not limited to, as below according to the standardrequirements of the Company in order to accommodate the completionof the WORK (page 9, point 4.1);* General Visual InspectionGeneral Visual Inspection shall be carried out by the ROV.
    Themethod used for this task shall utilize the ROV camera with regards tothe personnels experience in piloting and/or assessing the sitescondition.... (page 9, point 7.9.1);* Project PersonnelThe ROV Supervisor shall have all the qualifications andexperience of the ROV Pilot. In addition, the person shall be responsiblefor the general operation of the vehicle and directing the maintenance ofthe equipment spread.
    The person shall be in charge, and fullyresponsible for carrying out any inspection WORK specified by theCompary....The ROV Pilot shall be a trained ROV technical with theappropriate skills and experience at piloting the type of vehicle used andshall keep it operational and utilize it with all the expertise required toobtain optimum usefulness of its capabilities....
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57672/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
26140
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan halhal tersebut diatas dan Pertamina selaku pemegang managementdidalam penerapan management control sesuai dengan
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57654/PP/M.IA/13/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
242101
  • PSC antara lain dinyatakan:The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA,CNW will not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan halhal tersebut diatas dan Pertamina selaku pemegangmanagement didalam penerapan management control sesuai dengan
    penerimaan bagi hasil untuk Pemohon Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasl 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:" The profits of an enterprise of a Contracting State shall
Register : 24-02-2012 — Putus : 31-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43070/PP/M.VII/19/2013
Tanggal 31 Januari 2013 — Pemohon Banding dan Terbanding
12530
  • CukaiNomor :SE16/BC/2010 tanggal 4 Agustus 2010, pada Angka 1 huruf menyebutkanThird Country Invoicing adalah invoice yang diterbitkan oleh perusahaan yangberlokasi di negaranegara anggota FTA atau negara bukan anggota FTA untukkepentingan perusahaan pengekspor yang berlokasi di negara anggota FTA.Rule 23, Appendix 1, Attachment A, Revised Operational Certification Procedures(OCP) For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall
    The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to the Certificate ofOrigin (Form E) when presenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan di dalampersidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 416515 tanggal
    Offshore) Co Ltd 1703 AIA Tower, Ave Com De Macau,sehingga eksportirnya berada di Macao;bahwa nilai FOB pada Form E Nomor E114100101320462 tanggal 07 Oktober 201 1adalah USD 8162.40 berbeda dengan nilai FOB pada invoice yang dilampirkan,yaitu USD. 8166.96;bahwa dengan demikian Majelis menyimpulkan Rule 23, Appendix 1, Attachment A,Revised Operational Certification Procedures (OCP) For The Rules of Origin of TheAseanChina Free Trade Area, yang menyatakan :The Customs Authority of the importing Party shall
    The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to theCertificate of Origin (Form E) when presenting to the Customs Authority of theimporting Party.tidak terpenuhi sehingga dengan demikian tidak dapat diberikan preferensi tarifberdasarkan ACFTA;berdasarkan nomor urut 4540 Lampiran Il Peraturan Menteri Keuangan RepublikIndonesia Nomor
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57674/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
19386
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall
    The method selected must beapproved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW";" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan
Register : 04-06-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55958/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
15432
  • Relevant Goverment authorities inimporting Member States shall accept CertificatOrigin (Form D) in cases where the sales Invoiissued either by a company located in a tcountry or by an ASEAN exporter for the accof the said company, provided that the goods 1the requirements of chapter 3 of this Agreement2. The exporter shall indicate third couinvoicingand such information as namecountry of the company issuing the invoice incertificate of Origin (Form D);bahwa berdasarkan Annex 7:10.
    THIRD COUNTRY INVOICING:cases where invoices are issued by a third coutthe third country invoicingbox should be ti(V) and such information as name and countrthe company issuing the invoice shall be indicin box 7;bahwa berdasarkan penelitian lebih lanjut terhadap Form D Nomor: ID20120204tanggal 9 November 2012 diketahui bahwa:e issuing authority tidak memberi contreng (V) pada box 13 tentang 1country invoicing dan;e nama dan negara penerbit Invoice tidak tercantum pada kolom 7 Forttersebut;bahwa berdasarkan
Putus : 07-03-2017 — Upload : 20-09-2017
Putusan MAHKAMAH AGUNG Nomor 3370 K/Pdt/2016
Tanggal 7 Maret 2017 — ADE CHAERANI NUR SAFITRI vs. Perseroan Terbatas (PT) Bali Resort & Leisure (PT Bali Resort & Leisure Company),
159119 Berkekuatan Hukum Tetap
  • Nomor 3370 K/Pdt/201613.14.the President Directors of the Lessor and the Lessee within ninety (90) daysof either party requesting in writing a meeting to settle the relevant dispute,shall be submitted to binding arbitration in Singapore at the SingaporeInternational Arbitration Centre (SIAC) or elsewhere as agreed by the partiesunder the rules for arbitration of the SIAC in force at such time and ifaccordance with the provisions of this article 14.
    The arbitration panel shall consist of three (3) arbitrators, one (1)chosen by the complainant, one (1) chosen by the respondent and achairman chosen by the arbitrators named by the complainant and therespondent;The Parties expressly agree that:(a) the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decisionissued by the arbitrators no later than twelve (12) months afterthe date of commencement of the arbitration proceedings
    (beingthe date of service of the complaint by the party initiating thearbitration), unless the arbitration panel finds good cause topermit an extension of the time for completion;(6) the arbitrators shall only reach their decision by applying strictrules of law to the facts and shall not purport to resolve anydispute ex aequo et bono;(c) the arbitration shall be conducted in the English language;(d) any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall
    dispute or question the decisionof the arbitration tribunal before any judicial authority in theRepublic of Indonesia or elsewhere;(e) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with thearbitration.
    The fees and expenses of the arbitrating entity andother related expenses shall be borne by the losing Party unlessotherwise determined by the arbitrating entity;Pending the submission to arbitration and thereafter until the arbitrationtribunal issues its decision, each Party shall, except in the event ofHalaman 11 dari 38 hal. Put.
Register : 23-06-2011 — Putus : 04-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put. 43676/PP/M.X/16/2013
Tanggal 4 Maret 2013 — Pemohon Banding dan Terbanding
13434
  • disetorkan telah diakui oleh Bank danSurat Setoran Pajak juga merupakan Faktur Pajak Standar, maka seharusnya Surat SetoranPajak tersebut adalah sah dan valid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPTmasa Pajak Pertambahan Nilai Pemohon Banding;bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2 dari "Offshore Operationand Technical Assistance Agreement" antara Pemohon Banding dengan Mitsubishi MaterialsCorporation ("MMC") tertanggal 11 Desember 1996 disebutkan bahwa:eae MMC shall
    MMC's services shall be performed in Japan or elsewhere outsideof the Republic Indonesia;bahwa dalam rangka pemberian jasa di bidang hukum sebagaimana disebutkan didalam section2 tersebut di atas, MMC menggunakan jasa dari konsultan hukum Latham & Watkins ("L&W")di Jepang.
    XXX dengan MMC atas Offshore Operation andTechnical Assistance Agreement tertanggal 11 Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall be performed in Japan or elsewhere outside of the Republic ofIndonesia,2.2. Offshore Business Operations Advice.
    XXX dengan MVMC section 4yaitu:"MMC shall send to PT. XXX an invoice for any of the following incurred in the priormonth: a) the support fee, b) expenses that are reimbursable by PT.XXX to MMC pursuantto this agreement. bahwa berdasarkan uraian klausal tersebut diatas, MMC menagih kepada PT. XXX untukmelakukan reimbursement atas jasa legal tersebut; bahwa oleh karena penagihan oleh MMC ini telah sesuai dengan perjanjian, maka PT.
Putus : 22-11-2016 — Upload : 13-02-2017
Putusan MAHKAMAH AGUNG Nomor 809/B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs. DIREKTUR JENDERAL PAJAK
3424 Berkekuatan Hukum Tetap
  • Putusan Nomor 809/B/PK/PJK/2016utilization thereof, in addition to that used in secondaryrecovery operations, then the construction and installationof facilities for such processing and utilizatition shall becarried out pursuant to an approved Work Program.c.
    Putusan Nomor 809/B/PK/PJK/2016Artice 2 Exhibit ABADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988): Cash, CallsFrom time to time, as necessary, Plant Operator shall cashCali .from Producers; and Producrs shall pay or cause to be Paid S Blant OGpetater in OS dollars their Fespecel vaShares, separately detersined as Provided in Section 8.01 ofth Agreement, of Beojected net cash Fequirements For eachof:(a) Plane Operating Costa; and(5) the costs of Currently Funded Capital ProjectsFor
    TE the cash calls for a given mesth in the aggregate exceedActual expenditures fer said month, che cash call nextSucceeding the issuance of the cebit aeke referred to inSection 7 below shall be reduced by the ameunt of suchSEC#ES.Bs To the estene Practicable, Flant OPfrator shall place thefunds received Pursuant fo cash calls in faterestearningeccounts; all interest earned thereon Shall be credited esPlant Operating Cests aad Rotice of such amsunts Shall bedelivered ta the Producers. Gambar VI.
    Putusan Nomor 809/B/PK/PJK/2016C.Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT(1974): a ARTICLE 6Dhsavesemeets Wire Reseectoo Processnra Coamoes6.1 Portamina and the Contractors shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Feos. lo the extent that fonds are then held inthe Badak Payment Account the Trustee shall, promptly upon receiptof notice from both Pertamina and the Contractors that any
    suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Todok Payment Account the amount of such invoice,porsuant to procedures to be agreed upon pursuant to Section 6.2,62 Pertamina and the Contrasters shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10ayaide to the Taquefaction Company puesaiut toe Sieeclina Gl, amlol advise the Trustee of such procedures which shall inelude o reuirenernd that the Liqguefaetion Cumpuny fornish
Register : 27-12-2012 — Putus : 12-12-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor PUT-49283/PP/M.VII/19/2013
Tanggal 12 Desember 2013 — Pemohon Banding dan Terbanding
11627
  • The Party shall inform all the other Parties of the names and addresses of their reGovernment authorities issuing the Certificate or Origin and shall provide s,signatures and specimen or official seats used by their said Government authoritieb. The above information and specimens shall be provided to every Party to the Agand a copy furnished to the ASEAN Secretariat.
    Any change in names, addreofficial seals shall be promptly informed in the same manner;ii. bahwa pada Rule 18 butir a, disebutkan bahwa apabila terdapat keraguan yang be(reasonable doubt) atas keaslian dokumen, negara pengimpor dapat melakukan retcheck dan menunda pemberlakukan preferential tart sampai diterimanya hasil korsebagaimana kutipan berikut:Rule 16a.
Register : 05-12-2008 — Putus : 02-03-2010 — Upload : 24-07-2014
Putusan PN JAKARTA PUSAT Nomor 416/PDT.G/2008/PN.Jkt.Pst
Tanggal 2 Maret 2010 — PT. METRO BATAVIA >< SABRE Inc.
544198
  • Texas.JAMS shall appoint a single mediator and shall designate the time and procedurefor mediation in accordance with the procedures outlined herein. The Parties shallattend such mediation for a period of at least three (8) entire consecutive workingdays.
    If the Parties are unable to resolve the Dispute through such mediation, thenHal.15 dari 83 Hal, No.416/Pdt.G/2008/PN.Jkt.Pstsuch Dispute shall be submitted to JAMS for binding arbitration in Fort Worth,Texas, and a Party shall not have the right to file suit against the other; providedthat nothing herein shall prohibit a Party from requesting temporary injuctive relieffrom any court of competent jurisdiction.
    The numberof arbitrators shall be three (unless the Parties agree upon a single mutuallyacceptable arbitrator). The arbitrators nominated by the Parties shall select theChairperson of the Arbitration Tribunal. The Parties shall use commerciallyreasonable efforts to conclude any arbitration proceedings within one hundredeighty (180) calendar days, then the arbitration proceedings shall continue until anaward is made.
    Any decision or award of the arbitrators shall be based solely onthe terms of this Agreement and the facts presented at the hearing. The decision ofthe arbitrators shall be final and conclusive and shall be binding on the Parties. Any award rendered bv the arbitrators may be enforced bv any court of competent jurisdiction. The arbitrators shall have the authority to award specific performanceor an injunction to the preavailing.
    The Parties agree that the award of the arbitration shall be the sole and exclusive remedy between the Parties regarding any claims, counterclaims, issues or accounting presented or pled to the arbitrators: that the must be consistent with the terms and conditions ofHal.16 dari 83 Hal, No.416/Pdt.G/2008/PN.Jkt.Pstthis Agreemen; that it shall be made and shall be payable in accordancewith the award in U.S.