ASEANChina) disahkan denganPeraturan Presiden RI no. 37 tahun 2011, disebutkan pada Pasal 2 :Perubahan perubahan dimasa depan pada Lampiran ProsedurSertifikasi Operasional dan Surat Keterangan Asal (Formulir E),Bahwa dalam Lampiran A (Atachment A) Protokol Kedua, yaitu :Operational Certification Procedure for the Rule Of Origin of TheASEANChina Free Trade Area (revised OCPACFTA), disebutkanpada Aturan 23 (aturan yang baru pada OCP sebelumnya tidak ada):Rule 23The Customs Authority of the importing Party shall

The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consignee must be located in the Parties and the copy of the thirdparty invoice shall be attached to the Certificate of Origin (FormE) when presenting to the Customs Authority of the importingParty.3) Bahwa sebagai penegas atas aturan baru dalam OCPACFTA tersebutdikeluarkanlah Surat Edaran Direktur Jenderal Bea dan Cukai NomorSE12 /BC/2011 tanggal O03 Oktober 2011 tentang PetunjukPelaksanaan

The third partyinvoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Parties and thecopy of the third party invoice shall be attached to the Certificate of Origin(Form E) when presenting to the Customs Authority of the importing Partyyang telah disahkan dengan Peraturan Presiden Republik Indonesia Nomor 37Tahun 2011 Tentang Pengesahan Second Protocol To Amend The AgreementOn Trade In Goods Of The Framework Agreement On

Putusan Nomor 4137/B/PK/Pjk/2019(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, Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subject to Note 3 to this Chapter :a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, cdging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Subject to Note 3 to this Chapter (ay The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

PorttoPort ShipmentWhen loss or damage has occurred between the time ofloading the Goods by the Carrier, or any Underlying Carrier, atthe port of loading the time of discharge by the Carrier, at theport of discharge, the responsibility of the Carrier shall bedetermined in accordance with Hague Rules or any nationallawmaking the Hague Rules, or any amendments theretoincluding the HaqueVisbv Amandements, compulsorilyapplicable to this Bill. ...etc.Yang terjemahan Resminya sebagai berikut :Hal 11 dari

JURISDICTIONExpect as otherwise provided specifically herein any claim ordispute arising under this Bill shall be governed by the low ofEngland and determined in the English courts of any other place.In the event this clause is inapplicable under local law thenjurisdiction and choice of law shall lie in either the port of loadingor port of discharge at carrier's option."Yang terjemahan Resminya sebagai berikut : "26.

Any mention in this Bill of parties to be notified of theGoods is solely for information of the Carrier, and failure togive such notification shall not involve the Carrieranyliability or relieve the Merchant of any obligationshereunder.Yang terfemahan Resminya sebagaiberikut : 18. PEMBERITAHUAN DANPENGIRIMAN(1).

The Carrier shall beunder no liability whatsover for loss off or damage to, theGoods, however occurring, if such loss or damage arisesprior to loading on to, or subsequent to the discharge from,the Vessel.

Notwithstanding the foregoing in the event thatany applicable compulsory law provides to the contrary, theCarrier shall have the benefit of every right, defense,limitation and liberty set forth in the Hague Rules as appliedby this Clause during such additional compulsory period ofresponsibility... etc.Yang terjemahan Resminya sebagai berikut :7. TANGGUNG JAWAB CARRIER DAN PASALPASALTERTINGGI(1).

4..Petugas yang bertanda tangan di bawah ini, nama Mugn) Set YOWAT , cHnip .'97007.20 200701 2 ol2cp shall vel et ree Se... dengan mengingat sumpah jabatan serta berdasarkan peraturan Daerah Kota MalangNomor 5 Tahun 2009 tentang Penyidik Pegawai Negeri Sipi menyatakan bahwa pada hari ini, MN csc onetanggal 20 !9....... pukul...

Cemtex Renaissance) and shall be repaid with currentshipments until 30 April 2012 (the L/C documents is enclosed to thisagreement).b.

ESEIA400097811 (Shipment MV.JIA HE SHAN) and shall be repaid with current shipments until 30 April2012 (the L/C documents is enclosed to this agreement).c. Untuk Perjanjian Pinjaman Dana No. 3, TERGUGAT berkewajibanmembayar pinjaman sebesar US$ 1,300,000.00 (satu juta tiga ratus ribuDolar Amerika Serikat) ditambah bunga sebesar 6% (enam persen) pertahun.

) ditambah bunga 6% (enam persen) per tahun, jumlahpeminjaman tersebut akan dikurangi dari L/C DEBITUR yang belumdibayarkan kepada KREDITUR dan akan dibayar kembali padapengiriman sampai dengan tanggal 30 April 2012 (Dokumen L/Ctercantum di lampiran).Article 1 Loan Agreement No.3:BORROWER to pay USD 1,300.000,00 (one million three hundredthousand US Dollars) and the interest of 6% (six percent) per annum, theloan amount will be deducted from payment under BORROWER'Soutstanding L/C to LENDER and shall

The demand is written and posted by mail or email, within 15days after the demand is made and received, BORROWER shall repay in fullthe entire outstanding loan balance, otherwise it considered as a default.Bahwa disebabkan hutang TERGUGAT telah jatun tempo, maka kuasahukum PENGGUGAT melalui surat nomor Ref.: 127/KDS/FKDD/L/X/13tertanggal 31 Oktober 2013 perihal Demand Letter telah memintaTERGUGAT untuk segera melakukan pengembalian atas sisa pinjaman danaberikut bunga serta denda keterlambatannya

be denominated and paid in euro and shall be exclusive ofvat and all other taxes. in the event that vat and/or any other taxshall be due in respect of such fees, such taxes shall be added tothe invoice therefore at the applicable rate, tetapi dari dokumenyang diberikan pada saat keberatan masih belum ada kejelasanmengenai pihak yang menanggung pajak;d.

Putusan Nomor 966/B/PK/PJK/2017Fis7.3.7.4,7DPPh yang menjadi dalil alasan bandingnya dengan perincianmasingmasing objek PPh sehingga tidak dapat diketahuikebenaran adanya pajakpajak yang dibayar untuk masingmasing objek pajak.Bahwa berdasarkan buktibukti berupa Service Agreementdinyatakan all fees (annual fee, it fees and the fees foradditional services) shall be denominated and paid in euro andshall be exclusive of vat and all other taxes. in the event that vatand/ or any other tax shall be due

in respect of such fees, suchtaxes shall be added to the invoice therefore at the applicablerate,Bahwa akan tetapi dari dokumen yang diberikan pada saatkeberatan masih belum ada kejelasan berdasarkan buktimengenai pihak yang menanggung pajak;Bahwa berdasarkan ketentuan dalam perjanjian ini, jumlahkomisi yang dibayarkan adalah bersih dari PPN dan pajaklainnya, dan jika komisi yang dibayarkan tersebut terutangpajak, maka jumlah tersebut harus ditambahkan ke dalaminvoice sesual dengan tarif pajak yang

Economic CoOperation Between The Association Of South East AsianNation And The Peoples Republic Of China (Protokol Kedua Untuk Mengubah PersetujuanPerdagangan Barang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama Ekonomi MenyeluruhAntara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China),yaitu pada Annex 3 "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 to be originating andeligible for preferential concessions if they conform to the origin requirements under any one of thefollowing: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 eligible under 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

mangalihkanseluruh hak berdasarkan Kontrak Bagi Hasil Blok B kepada Pemohon Banding namunpada kenyataannya Asamera dan Benedum tetap memiliki kepentingan ekonomis atasKontrak Bagi Hasil blok B dengan cara memiliki hak secara kontraktual untukmenerima bagian atas hasil yang didapat dari produksi di masa yang akan datang;Bahwa perjanjian pengalihan 1968 secara tegas menyatakan bahwa Penjual tetapmemiliki suatu kepentingan Pasal V.B.1 dari Perjanjian Pengalihan 1968 berbunyisebagai berikut :Buyer shall

CONTRACTOR shall comply with therequirements of the law in particular with respect to filing of returns, assessment of taxand keeping and showing of books and records;yang terjemahan Bahasa Indonesianya adalah sebagai berikut:Hal. 17 dari 72 hal. Put. No. 585/B/PK/PJK/201 1KONTRAKTOR harus: ...

Ketentuan KBH Blok B yangdisepakati oleh Pemerintah Indonesia dan Pemohon Peninjauan Kembalimenetapkan pembagian antara pemerintah dan Pemohon PeninjauanKembali sebagai berikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitledto take and received 65.9091% and CONTRACTOR shall be entitledto take and receive 34.0909%;Article 6. 2.3 (a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's

Section 5.2(s)dari KBH Blok B menyatakan sebagai berikut:Contractor shall:(s) pay to the Government of The Republic of Indonesia the IncomeTax including final tax on profits after tax deduction imposed on itpursuant to the Indonesian Income Tax Law and its implementingRegulations.

CONTRACTOR shall comply with the requirements ofthe law in particular with respect to filing of returns, assessment of taxand keeping and showing ofbooks and records;Yang terjemahan Bahasa Indonesianya adalah sebagai berikut:KONTRAKTOR hatus: ...

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of ser8vice shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent

Bahwa berdasarkan Pasal 18.00 ayat (2) Distributorship Agreement telahdisepakati hal hal sebagai berikut:Pasal 18.00 Ayat (2) Distributorship Agreement:"... any dispute or claim arising out of or in connection with this Agreementor any breach hereof shall be settled finally by arbitration.

The arbitrationHal. 25 dari54 halaman Putusan Nomor 320 K/Pdt/2015264.shall take place in Seoul, Korea and shall be conducted in accordance withthe Rules of the Korean Commercial Arbitration Board by three arbitratorsappointed according to those rules ...";Terjemahannya sebagai berikut:"... segala sengketa yang timbul dari atau memiliki hubungan dengan ataupelanggaran terhadap Perjanjian ini akan diselesaikan secara final melaluiarbitrase.

;Bahwa ketentuan yang sama juga terdapat dalam Pasal 17 ayat (1) dariSupply Agreement, yang berbunyi sebagai berikut:5.Pasal 17 ayat (1) Supply Agreement:"... any and ail disputes or differences which may arise out of, or in relation to,or in connection with this Agreement, shall be settled within sixty (60) daysthrough friendly negotiations between the Parties. In case no settlement canbe reached through negotiations, such disputes shall be submitted to andfinally settled by arbitration.

;Bahwa dalam Pasal 25 ayat 1 Technical License Agreement jugadisetujui ketentuan yang sama, yang berbunyi sebagai berikut:26Pasal 25 ayat (1) Technical License Agreement:"Any and all disputes or differences which may arise out of, or in relation to, orin connection with this Agreement, shall be settled within sixty (60) daysthrough friendly negotiations between the Parties.

In case no settlement can27be reached through negotiations, such disputes shall be submitted to andfinally settled by arbitration. Arbitration shall take place in Korean CommercialArbitration Board pursuant to Korean Commercial Arbitration Rules ...";Terjemahannya adalah sebagai berikut:"Segala sengketa atau perbedaan yang mungkin timbul dari atau memilikihubungan dengan Perjanjian ini akan diselesaikan dalam jangka waktu enampuluh (60) hari melalui negosiasi antara para pihak.

07 Juni 2013 menyatakan :bahwa berdasarkan penelitian terhadap dokumen yang dilampirkan,pengenaan BM yang berlaku umum atas importasi yang dilakukan PemohonBanding karena berdasarkan penelitian terhadap Form E E133106108720021tanggal 29 Januari 2013 kedapatan Origin Criteria WO tidak memenuhikaidah sebagaimana disebutkan dalam Rule 3 of The RoO for The ACFTA.bahwa berdasarkan Annex 3 Rules of OriginRule 2, Origin Criteria disebutkan:For The purpose of this agreement, products imported by a party shall

bedeemed to be originating and eligible for preferential concessions if Theyconform to The origin requirements under any one of The following:a) Products which are wholly obtained or produced as set out and defined in Rule 3; orb) Products not wholly produced or obtained provided that The said products are eligebleunder Rule 4, Rule 5 or Rule 6;Rule 3, Wholly Obtained Products:Within The meaning of Rule 2 (a), The following shall be considered aswholly produced of obtained in a party:a) Plant!

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

INV SMG 190163 A tertanggal 30 November 2019;Bahwa berdasarkan ketentuan pembatasan pertanggungjawaban yangdiatur dalam Ketentuan Perdagangan Umum (General Trading Conditions)dalam "Section General Condition Clause Nomor 15 and 16 TheFIATA Rules for Freight Forwarding Services menyebutkan :15 (i). iN no circumstances whatsoever shall the company be liableto the customer or owner for consequential loss or loss ofmarket however caused;(ii).

Without prejudice to any other conditions herein orother defences which may be open to the company, Inno circumstances whatsoever shall the company be liable tothe customer or owner for delay or deviation howevercaused in asum in excess of twice the company owncharges in respect of the relevant transaction;16 in no case whatsoever shall any liability of the Company,however arising, and notwithstanding that the cause of loss ordamage be unexplained, exceed;(i).

Jumlah nilai sebesar USD 1.000,00 per ton dari 1.000kilo bobot kotor barangbarang yang bersangkutan, manayang paling seaikitKemudian dalam Section 2 The Company As Forwarding AgentClause Nomor 25 dalam aturan a quo menyebutkan :25 The company shall not be liable to the customer or owner forlossor damage arising from any noncompliance or misscompliance with the customer's or owner's instruction or for anyfailure to perform whether wholly or in part their obligation (whethersuch obligation arise in

The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the otherHalaman 8 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016Contracting State through a permanent establishment situated therein. Ifthe enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other State but only so much of them as isdirectly or indirectly attributable to that permanent establishment.2.

Where an enterprise of a Contracting State carries on business in theother Contracting State through a permanent establishment situatedtherein, there shall in each Contracting State be attributed to thatpermanent establishment the profits which it might be expected to make ifit were a distinct and separate enterprise engaged in the same or similaractivities under the same or similar conditions and dealing whollyindependently with the enterprise of which it is a permanentestablishment.3.

Insofar as it has been customary in a Contracting State, according to itslaw, to determine the p, of its to be attributed to a permanentestablishment on the basis of an apportionment of the total pi of it of theenterprise to its various parts, nothing in paragraph 2 of this Article shallpreclude that Contracting State from determining the profits to be taxedby such an apportionment as may be customary; the method ofapportionment adopted shall, however, be such that the result shall be inaccordance

No profits shall be attributed to a permanent establishment by reason ofthe mere purchase by '.hat permanent establishment of goods ormerchandise for the enterprise.6. For the purposes of the preceding paragraphs, the profits to be attributedto the permanent establishment shall be determined by the same methodyear by year unless there is good and sufficient reason to the contrary.7.

Where profits include items which are dealt with separately in otherArticles of this Agreement, thrn the provisions of those Articles shall notbe affected by the provisions of this Article.dalam terjemahan bebas yaitu:Halaman 9 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016. Laba suatu perusahaan dari Negara pihak hanya akan dikenakan pajakdi Negara itu kecuali jika perusahaan itu menjaiankan usaha di Negarapihak lainnya melalui suatu bentuk usaha tetap.

terhadapnyaditawarkan terlebin dahulu saham apabila pemegangsaham/pemilik hendak menjual sahamnya.Bahwa ketentuan tentang First Right of Refusal tersebutdiatur dalam Pasal 8.1.3 Amendment No. 1 To Contract ofWork Joint Venture Agreement sebagaimana dikutip dibawah ini:Hal 13 dari 37 Hal Putusan No. 180/Pdt.G/2011/PN.Jkt.Sel14Pasal 8.1.3 Amendment No. 1 To Contract of WorkJoint Venture Agreement tertanggal 27 Pebruari 2004:Before either Party (the Assigning Party) exercisesits right to assign, the Assigning Party shall

January 2002 (vide buktiT2) dan kemudian diubah dengan 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:Hal 15 dari 37 Hal Putusan No. 180/Pdt.G/2011/PN.Jkt.Sel16Pasal 9.7 New Contract of Work Perjanjian JointVenture tertanggal 30 Juni 1994: saavan that all disputes hereunder or concerning any ofthe subject matter hereof shall

be finally settled underthe Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by threearbitrators appointed in accordance with the Rules allof whom shall have internationally recognizedqualifications for such appointment together with asubstantial background of business experience.Judgement on the award of a majority of the arbitratorsmay be entered in any court having jurisdiction.Nomination of the Arbitrators shall be accomplished asprovided under the Rules.

Joint Venture yaitu dalamNovation and Amendment Agreement tertanggal 31 Januari2002 (vide Bukti T2) dalam Pasal 6.4 diatur bahwaketentuan tentang arbitrase di Perjanjian Joint Venture awal(yaitu pasal 9.7 New Contract of Work Perjanjian JointVenture) tetap berlaku terhadap Novation and AmendmentAgreement 31 Januari 2002, sebagaimana dikutip sebagaiberikut :Pasal 6.4 Perjanjian Novasi dan Perubahannyatertanggal 31 January 2002 (vide Bukti T2):Any dispute arising hereunder that directly involvesPT LT shall

membatalkanputusanjudexfactiedanmenyatakan bahwaPengadilan Negeritidak berkuasa menqadili perkara itu.Putusan Mahkamah Agung No. 794K/Sip/1982, tanggal 27 Januari 1983 (Bukti T10), menyatakansebagai berikut:Terlepas dari alasankasasi, putusanPengadilanTinggi/Pengadilan Negeri harus dibatalkan denganalasan Mahkamah Agung sendiri karena Pengadilan Tinggi salah menerapkan hukum.Dalam Policy No. 49/00137/08 tanggal 10 Agustus1978 di bawah bagian tentang Conditions telahdiuraikan bahwa all differences arising out of thisPolicy shall

Inno event shall failures of performance of the SELLER'S suppliers, shippers, brokers orcommercial agents shall constitute FORCE MAJEURE unless such failure is the result of aFORCE MAJEURE event affecting the supplier, shipper, broker or commercial agent asdefined in the relevant agreement. Further, in no event shall the SELLER'S economichardship constitute FORCE MAJEURE.

Such arbitration shall be conducted in theINDONESIAN language.

Any arbitration award shall be final and bindingupon both parties.Terjemahan terhadap pasal tersebut adalah sebagai berikut:Sengketa/perbedaan yang ada diantara para pihak yang timbul karenakelalaian atau berhubungan dengan perjanjian ini, atau sebagai akibatdari perbedaan penafsiran makna, efek atau kinerja daripada itu, yangtidak dapat diselesaikan dengan kesepakatan bersama, akandiselesaikanmelaluiArbitrase di BADAN ARBITRASE NASIONALINDONESIA (BANI) JAKARTA. INDONESIA.

In no event shall failures ofperformance of the SELLER'S suppliers, shippers, brokers or commercial agentsshall constitute FORCE MAJEURE unless such failure is the result of a FORCEMAJEURE event affecting the supplier, shipper, broker or commercial agent asdefined in the relevant agreement. Further, in no event shall the SELLER'Seconomic hardship constitute FORCE MAJEURE..

41/Pdt.G/2012/PN .Jkt.Pstof performance of the SELLERS suppliers, shippers, brokers orcommercial agents shall constitute FORCE MAJEURE unless such failureis the result of a FORCE MAJEURE event affecting the supplier, shipper,broker or commercial agent as defined in the relevant agreement Futher,in no event shall the SELLERS economic hardship constitute FORCEMAJEURE.Bahwa, dari Wikipedia bahasa Indonesia, ensiklopedia bebasmenyebutkan:Keadaan kahar (bahasa Perancis: force majeure yang berarti"kekuatan

Penjual setuju untuk menjual, mengalihkan, menyampaikandan menetapkan dan pembeli setuju untuk membeli seluruh hak,kepemilikan dan interest Penjual pada, dan berdasarkanperjanjianperjanjian Sumatra B dengan syarat dan ketentuanyang dicantumkan dalam perjanjian ini...Perjanjian Pengalihan 1968 dalam Pasal V.B.1 menyatakan secarajelas ketentuan para penjual untuk mempertahankan interest, sebagaiberikut:Buyer shall pay to seller within sixty days following the end ofeach calendar quarter from the proceeds

Ketentuan KBH Blok B yangdisepakati oleh Pemerintah Indonesia dan Pemohon Peninjauan Kembalimenetapkan pembagian antara pemerintah dan Pemohon PeninjauanKembali sebagai berikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitledto take and received 65.9091% and CONTRACTOR shall be entitledto take and receive 34.0909%;Article 6. 2.3 (a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's

Section 5.2(s)dari KBH Blok B menyatakan sebagai berikut:Contractor shall:(s) pay to the Government of The Republic of Indonesia the IncomeTax including final tax on profits after tax deduction imposed on itpursuant to the Indonesian Income Tax Law and its implementingRegulations.

CONTRACTOR shall comply with the requirements ofthe law in particular with respect to filing of returns, assessment of taxand keeping and showing ofbooks and records;Yang terjemahan Bahasa Indonesianya adalah sebagai berikut:KONTRAKTOR harus: ...

Persentase pembagiansebagaimana disetujui dan dinyatakan dalam KBH Blok B adalah sebagaiberikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall beentitled to take and received 65.9091% and CONTRACTOR shallbe entitled to take and receive 34.0909.8462%;Article 6.2.3(a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's export sales contracts of LNG and LPG, 20.4545%for PERTAMINA

Kegiatan bisnis LNG Kilang LNGArun dan Badak merupakan bagian dari kegiatan usaha huluminyak dan gas bumi sesuai dalam SECTION VI POINT6.2.2 PSC AGREEMENT:Should Pertamina and Contractors consider that theprocessing and utilization of Natural Gas is economical andchoose to participate in the processing and utilization thereof, in addition to that used in secondary recovery operations,then the construction and installation of facilities for suchprocessing and utilizatition shall be carried out pursuant

eci Sate nt re iaL ErSek gal sungee: t= cesarateCarn calle and debit Aabes by Slane UPSESEQE and paid syFrooucera th agg@erdance with bkhe AeccuntilagSuct ado r ISuch Charges end maywenes shall St cgbbject!) tu adjusemansa 74Previded in the Arterunting Progeduse.: Blwekt om Q5atoe enaltDerat 1iEreanemie 2 opy GE ech cash cail sedicepat note to theTeaekes and Peyluw Agenci=) AS the sane time Such cash cattSe GdeSit oole im traensmicces te Breducarca. Gambar IV.

Putusan Nomor 1431/B/PK/PJK/2017Peoeveds se Artice 2 Exhibit ABADAK LNG (BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988): Cash CallsFrom tims te tine, a3 Recessaty, Plant Operator shall cashCall from Producers; and Producers shall pay of cause to bepald fo Blant OSperster ia Gi dollars their respectiveshares, separately determined as provided in Section 8.01 ofEhe Agreement, of Projected het cash fquirementa For eqchof:fa) Plane Operating Costa; and(5) the esets of Currently Funded Capital

Projactsfor a calendar senth OF BOTt thereof, as gat forkh iFash calls.The cash ealig for Plant Operating casts and CurrenclyFunded Capital Projects shall be show Separately aod ahalue fn @Gordaace with Producers" Jztast eatinates of eachSales Contrace's rerecentage as determined under Arktlele 13of the Agreement, Te curing @ year there ghall ba arevision in the esti ;imate of a Sales Conkract's Percentage,Or if the Final determination of such Sales Coftface'sParcentage pursuant to Section 11.02

TS the ertane Fragkicable, Plant Uperater shall place the