Pacific Sumber Piranti Sejati mengenai penyelesaian sengketa yangselengkapnya dinyatakan sebagai berikut:"All disputes, differences or questions with respect to any matter arising outof or relatrng to this GSA shall be resolved amicably. Any disputes,differences or question that cannot be resolved by amicable settlement hallbe finally settled by the Indonesia National Arbitration Board (BANI) usingthe Rules for arbitration of BANI.

The number of arbitrators shall be one (1)ang the place of arbitration shall be in Jakarta. The language to be used inthe arbitration proceeding shall be in english language".

OF AMERICA (As Amended by 1996Protocol) FOR THE AVOIDANCE OF DOUBLE TAXATION ANDTHE PREVENTION OF FISCAL EVASION WITH RESPECT TOTAXES ON INCOMEArticle 12 Interest1.Interest derived from sources within one of the ContractingStates by a resident of the other Contracting State may betaxed by both Contracting States.The rate of tax imposed by one of the Contracting Stateson interest derived from sources within that ContractingState and beneficially owned by a resident of the otherContracting State shall

not exceed 10 percent of the grossamount of such interest.Notwithstanding paragraphs 1 and 2, , interest arising inone of the two States shall be taxable only in the otherState to the extent that such interest is derived by:(i) the Government of the other State, including politicalsubdivisions and local authoritiesthereof, or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local

authorities thereof.Paragraph 2 shall not apply if the recipient of the interest,being a resident of one of the Contracting States, has apermanent establishment or fixed base in the otherContracting State and the indebtedness giving rise to theinterest is effectively connected with such permanentestablishment or fixed base.

Putusan Nomor 1396/B/PK/PJK/2016of Article 8 (Business Profits) or Article 15 (IndependentPersonal Services) shall apply.Where any amount designated as interest paid to anyrelated person exceeds an amount which would have beenpaid to an unrelated person, the provisions of this Articleshall apply only to so much of the interest as would havebeen paid to an unrelated person.

Kitab Madaa Hurriyatuz Zaujaini fith Thalaaq Juz halaman 83:Comet Cuiny clea 9 Gilani gd abt aly Geng il) Shall Gb Ge GU!) plAi play Lia,BLISISa gtr'gall Cemulls Cue g jtal ple aSar oy) cline Sipe) GY Cat co Syme 9 NAbANd!

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Law and JurisdictionThe contract evidenced by this Bill of Lading shall be governed byEnglish law and any dispute thereunder shall be determined in Englandaccording to English Law to the exclusion of the jurisdiction of the courtsof any other Country. 2222 n nnn nnn n nnn nnn eneTerjemahan bebas dalam Bahasa Indonesia: Kontrak yang didasarkan pada kognosemen ini akan diatur menuruthukum Inggris dan tiap sengketa yang timbul atasnya akan diputuskan diInggris berdasarkan Hukum Inggris dan mengeluarkan

Law and JurisdictionThe contract evidenced by this Bill of Lading shall be governed byEnglish law and any dispute thereunder shall be determined in Englandaccording to English Law to the exclusion of the jurisdiction of the courtsof any other Country. 222 22 n nn nnn nnn nnn nee nenTerjemahan bebas dalam Bahasa Indonesia: "27.

Bahwa dalam dokumen perjanjian yang dijadikan dasar gugatan telahdipilin forum dan hukum yang berbeda dari hukum Indonesia, sehingga tidakdapat diadili di pengadilan Indonesia sebagaimana diatur dalam pasal 27Bill of Lading tersebut yaitu: The contract evidenced by this Bill of Ladingshall be governed by English law and any dispute thereunder shall bedetermined in England according to English law to the exclusion of thejurisdiction of the courts of any other country: (kontrak yang didasarkanHal 47

by English law and any dispute thereunder shall be determined inEngland according to English law to the exclusion of the jurisdiction of the courtsof any other country: (kontrak yang didasarkan pada konogsemen ini akandiatur menurut hukum Inggris dan tiap sengketa yang timbul atasnya akandiputuskan di Inggris berdasarkan hukum Inggris dan mengeluarkankewenangan/jurisdiksi pengadilan negara lainnya);Menimbang, bahwa oleh karena Penggugat dan Tergugat terikat dalamperjanjian pengangkutan sebagaimana

Utr.Menimbang, bahwa oleh karena dalam Pasal 27 ditentukan tentang hukumdan jurisdiksi sebagai berikut disebutkan The contract evidenced by this Bill ofLading shall be governed by English law and any dispute thereunder shall bedetermined in England according to English law to the exclusion of theJurisdiction of the courts of any other country: (kontrak yang didasarkan padakonogsemen ini akan diatur menurut hukum Inggris dan tiap sengketa yangtimbul atasnya akan diputuskan di Inggris berdasarkan hukum

casukoreksi biaya usaha yang dibayarkan kepada kantor pusat dan AsiaPasific regional lainnya (Offshore Charges) yang didalilkan olehTerbanding sekarang Termohon Peninjauan Kembali, maka MajelisHakim Agung berpendapat bahwa in casu memiliki keterkaitan hubunganhukum (innerlijke samenhang) ketentuan P3B Indonesia AmerikaSerikat sebagaimana yang dimuat dalam Article 8: section (3) P3BIndonesia Amerika yang menyatakan bahwa:/n the determination ofthe business profits of a permanent establishment, there shall

Likewise, no account shall betaken, in the determination of the profits of a permanent establishment,for amounts charged (otherwise than towards reimbursement of actualexpenses), by the permanent establishment to the head office of theenterpnse or any of its other offices, by way of royalties, fees or othersimilar payments in return for the use of patents or other rights or by wayof commission for specific services performed or for management or byway of interest on moneys lent to the head office

yangmenentukan kapan kewajiban pemotongan dan pemungutan Pajak Penghasilan harusdilaksanakan adalah mana yang lebih dulu terjadi, saat pembayaran atau saat terutangnyapenghasilan.bahwa berdasarkan ketentuan yang merujuk pada hak pemajakan negara sumber sesuai"article 11 angka 2 huruf a" P3B, mengatur sebagai berikut :However, In the case of Indonesia, such interest arising in Indonesia may be taxed inIndonesia according to the laws of Indonesia, but if the beneficial owner of the interest, thetax so charged shall

In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesia according to the lawsof Indonesia, but if the recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount of the interest";(b). In the case of Thailand,such interest arising in Thailand may be taxed in Thailand but the tax so chargedshall not exceed(1) 10 percent ...etc.;(2) in other case : 25 percent .. etc.

At any time within theShares participation by Investor in The Company and/or the TargetSubsidiary, the Existing Shareholders at any given time shall guaranteethat total member of BOD and BOC are 3 (three) members and two ofthe members appointed by the Investor shall hold position as the (i)President Director and a Director and (ii) President Commissioner andCommissioner respectively in each of the Company and the TargetSubsidiary.Versi Bahasa Indonesia:Pasal 4Pernyataan dan Jaminan Perusahaan dan

Ayat (5) Butir (h)Cooperation Agreement, yang dikutip oleh Para Tergugat sebagai berikut:Pasal 2 Ayat (5) Butir (c) (1):Versi Bahasa Inggris:The existing Shareholders of the Company and/or the Target SubsidiaryShall cause the Company and/or the Target Subsidiary to do/perform anyactions to legalize the amendment of Constitution in accordance with theterms and conditions of this Agreement, including but not limited to submitreports and/or obtain approvals from the Minister and or BKPM Approval,and shall

Any dispute, controversy or claim arising out of, relating to, or inconnection with this Agreement, or the breach, termination or validityhereof, shall be finally settled exclusively by arbitration. The arbitrationshall be conducted in accordance with the rules of BANI in effect at thetime of the arbitration. The location of the arbitration shall be conducted inthe English language. The Arbitration decision shall be final and binding.Versi Bahasa Indonesia:b.

Perjanjian Pengalihan Hak KekayaanIntelektual antara CPG dan CPIG:Pasal 2 Perjanjian Pengalihnan Hak Kekayaan Intelektual (VideBukti PK5):Article 2Assigment2.1 In consideration of CPIG agreeing to license the CPIntellectual Proprietary Rights to CPI under theNovation Agreement and such other relatedagreements and documents to be executed by andbetween CPIG and CPI, CPG does hereby acceptthe assignment of the CP Intellectual Proprietaryrights from CPG.2.2 With the signing of this Agreement, CPIG shall

be thenew owner of the CP Intellectual Proprietary Rights,and shall have the rights to license the CPIntellectual Proprietary Rights to any and allsubsidiaries and affiliates of parties.2.3 CPIG may acquire new intellectual proprietary rightsfrom any third party or creates new inventionfrom itsown research and development facilities, and shallhave right to register it on its own name, and furtherlicense it to any Indonesia subsidiaries and affiliatesof the Charoen Pokphand Froup of Companies.Halaman

13 dari 37 halaman Putusan Nomor 453 B/PK/PJK/20162.4 By countersigning this Agreement, CPI shall bebound by this Agreement and the terms andcondition hereof.2.5 The assignment made under this Agreement shallinclude all rights, benefits, security, lien, and otherrights attached to the CP Intellectual ProprietaryRights.Terjemahan Resmi Tersumpahnya adalah sebagai berikut(videBukti PK5a):2.12.22.32.4Pasal 2PengalihanDengan persetujuan CPIG untuk memberikan lisensiHak Kekayaan Intelektual CP kepada

Hal ini sejalandengan Pasal 4.2 Perjanjian Lisensi dimana apabila terdapat suatuhal yang tidak didaftarkan patennya, maka hal tersebut adalahrahasia dagang, sebagaimana dikutip sebagai berikut (Vide BuktiPK8):Unless otherwise stipulated by the Parties, the Parties agree thatany Intellectual Proprietary Rights licensed by the Licensor to theLicensee under the Agreement which are not registered with therelevant authority the Territory or in other territories shall beconsidered as Trade SecretHalaman

NonDisclosure11.1.1 It is understood between the Parties that the Informationdisclosed pursuant hereto is proprietary and confidentialand the Licensee shall, during the period of theAgreement and thereafter, maintain in strict confidence allof the Intellectual Proprietary Rights and will not discloseany of the same except to its management, technicaldepartment or trusted employees approved by theLicensor in writing and any disclosure shall be madesubject to an express obligation of confidentiality

Lebih lanjut, SKD Nordea Bank Finland Plc,Singapore Branch (Finlandia), SKD Skandinaviska Enskilda Banken (Swedia)dan SKD Mizuho Corporate Bank (Jepang) telah Pemohon Banding serahkanpada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia diatur, bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough

;Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (Tax Treaty)antara Indonesia dan Finlandia diatur, bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein."

;Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Jepang diatur, bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatContracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein."

pinjaman seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisih kurs atas pinjaman dalam valuta asing (Sepanjang selisih kurs tersebutmerupakan penyesuaian terhadap biaya bunga) atau amortisasi premi kontrakvaluta berjangka dalam rangka lindung nilai (hedging) dana yang dipinjamdalam valuta asing;Bahwa berdasarkan penjelasan tersebut diatas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall

pembayaran biaya agency fee dan trustee feeyang dilakukan oleh Pemohon Banding berdasarkan fee letter yangmerupakan penetapan biaya atas jasa jasa yang diberikan olehTechnical Committee, Insurance Coordinator, Intercreditor Agent,Facility Agents, Security Agent, Trustee dan Account Banks yangbertindak dalam kapasitasnya yang hak dan kewajiban masingmasing penerima penghasilan diatur dalam Bagian 13 mengenaiKetentuan Agen Umum dan Rekening Bank ICTA Terjemahan, yangjuga telah menentukan bahwa "interest shall

Negara Asing (Singapura danAustralia), maka perlu diperhatikan juga Jax Treaty yang berlaku antaraIndonesia dengan Singapura dan Australia, yang mengatur hak pemajakan darimasingmasing negara tersebut;Bahwa berdasarkan Tax Treaty IndonesiaSingapura menyatakan sebagaiberikut:Article 14 (Dependent Personal Services):(1) Subject to the provisions of Articles, 15, 17, 18, 19 and 20, salaries, wagesand other similar remuneration derived by a resident of a Contracting Statein respect of an employment shall

If the employment isso exercised, such remuneration as is derived there from may be taxed inthat other State;(2) Notwithstanding the provisions of paragraph 1, remuneration derived by aresident of a Contracting State in respect of an employment exercised in theother Contracting State shall be taxable only in the firstmentioned State if:(a) The recipient is present in the other State for a period or periods notexceeding in the aggregate 183 days in the calendar year concerned;(b) The remuneration

is paid by, or on behalf of, an employer who is aresident of the firstmentioned State; and(c) The remuneration is not borne by a permanent establishment which theemployer has in the other State;(3) Notwithstanding the provisions 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

Gaji/imbalan itu tidak menjadi beban bentuk usaha tetap yang dimilikioleh pemberi kerja di Indonesia;Bahwa berdasarkan Tax Treaty IndonesiaAustralia dinyatakan sebagai berikut:Article 15 (Dependent Personal Services):(1)Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages andother similar remuneration derived by an individual who is a resident of oneof the Contracting States in respect of an employment shall be taxable onlyin that State unless the employment is exercised in the

If the employment is so exercised, such remuneration as is derivedfrom that exercise may be taxed in that other State;Notwithstanding the provisions of paragraph 1, remuneration derived by anindividual who is a resident of one of the Contracting States in respect of anemployment exercised in the other Contracting State shall be taxable only inthe firstmentioned State if:(a) the recipient is present in that other State for a period or periods notexceeding in the aggregate 120 days in any period of

., dengan alamat No. 16, 3rd Ind Zone, XiaBaoan District, Shenzhen, China;bahwa dalam Form E dan Bill of lading, barang dikapalkan dari Shenzhen, China;bahwa dengan demikian terdapat bukti terjadinya Third Party/Country Invoicing;bahwa importasi dengan kategori Third Party/Country Invoicing diperbolehkan, diatur dalam Revised Operational Certification Procedures (OCP) For The Rules Of Origin Of The AseanChiTrade Area, sebagai berikut : The Customs Authority of the importing Party shall accept a CertifOrigin

The third party invoice number should be indiBox 10 of the Certificate of Origin (Form E), the exporter and consignee must be located in the Parthe copy of the third party invoice shall be attached to the Certificate of Origin (Form E) when prto the Customs Authority of the importing Party yang telah disahkan dengan Peraturan Presiden RIndonesia Nomor 37 Tahun 2011 Tentang Pengesahan Second Protocol To Amend The AgreenTrade In Goods Of The Framework Agreement On Comprehensive Economic Cooperation

Nations And The Peoples Republic OfChina, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untukmenggunakan Rule of Origin (ROO) Form E atau Surat Keterangan Asal BarangForm E, yang diatur secara rinci dalam Revised Operational Certification Procedures(Ocp) For The Rules Of Origin Of The AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall

notes of the Certificateof Origin (Form E), and signed by the authorised signatory;The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;Multiple items declared on the same Certificate of Origin (Form E) shall

Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures (Ocp) For The Rules Of Origin OfThe AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall

Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

;Berdasarkan agreement antara Termohon Peninjauan Kembalidengan para distributor diketahui:Point 1.5.1Distributors shall provide PGHPI with distribution services ....;Point 1.6.1Distributor shall designate and employ the employees whoseexclusive responsibility will be to manage the overall businessoperation related to the P & G products, including but notlimited to sales, distribution, merchandising, training andpeople development (dedicated employees).

The dedicatedemployees shall be the employees of distributor and subject todistributor's company regulation;Point 3.1.1As consideration for all services provided by distributorpursuant to this agreement, PGHPI will pay distributor adistribution fee based on Y product category;Point 3.1.2The payment of the distribution fee, pursuant of article 3.1.1shall be made by way of discount set off against PGHPIsinvoice to distributor's for the purchase of the products;Berdasarkan uraian di atas dapat disimpulkan

Shareholders affiliate Sale of finished goodsPT Marubeni Indonesia Shareholders affiliate Sale of finished goodsbahwa berdasarkan penelitian Majelis terhadap Sale and Purchase Agreement (bukti P16 danP17) pasal 2.1 diketahui Marubeni Corporation, Japan agrees to sell and deliver at theinternationally competitive price;bahwa dalam pasal 2.2 diketahui "NMC shall purchase all the raw material which are suppliedfrom outside of Indonesia through Marubeni Corporation, Japan;bahwa dalam pasal 4.2. diketahui

the price of the raw material, unless otherwise agreedbetween NMC and Marubeni, shall be mutually agreed upon biannually not later than 60 daysbefore the beginning of relevant half year based upon then prevailing market price of the rawmaterial:bahwa berdasarkan penelitian Majelis terhadap akte perusahaan (bukti P15) diketahuiPemohon Banding dimiliki oleh NOF Corporation, Jepang sebesar 89,6% dan MarubeniCorporation, Jepang sebesar 10,4%;bahwa Pasal 18 ayat (3) Undangundang Nomor 7 Tahun 1983 tentang

diketahui Pemohon Banding memiliki akumulasikerugian di awal tahun 2007 sebesar USD.(3,746,516.00), laba di tahun 2007 sebesarUSD.214,050.00 dan rugi di tahun 2008 sebesar USD.(632,256.00) dengan total akumulasikerugian di tahun 2008 sebesar USD.(4, 164,722.00);bahwa dalam persidangan Pemohon Banding menyatakan pembayaran royalti dilakukan atas54 (lima puluh empat) paten;bahwa berdasarkan penelitian Majelis terhadap License and Technical Assistance Agreement(bukti P18 dan P19) pasal 3.3 diketahui "NMC shall

The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wishes so to continuethe Project, POC shall complete the Contract Works, until allphases of work provided in the Contract are completed andsecured, as contemplated in the Contract, upon terms andconditions (including the payment schedule of the abovefigures) to be finalized by the Parties at such time, whichterms and conditions shall be as nearly approximate those ofthe original contract as economic, political

However if until 1S' Nopember 2000, BTID still have notresumed e Project, the Parties shall discuss and agree onthe further extension of suspension period, or termination ofthe Contract on terms and conditions acceptable to bothparties" ;Terjemahan adalah sebagai berikut :Selanjutnya para pihak juga menyetujui bahwa jumlah di atasdianggap benar dan dapat dibayar dengan persyaratan berikut :1)Para pihak telah menyetuui bahwa konirak diasumsikan untukditunda sementara waktu mulai tanggal 30 September

and physicalcircumstances at such time shall permit ;.

However if until 15* November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties ;Terjemahan adalah sebagai berikut :Selanjutnya para pihak juga menyetujui bahwa jumlah di atasdianggap benar dan DAPAT DIBAYAR dengan persyaratanberikut :1)Para pihak telah menyetujui bahwa kontrak diasumsikan untukditunda sementara waktu mulai tanggal 30 September

dan juga tidakmenjelaskan bahwa Legalisasi fotokopi Surat Keterangan Domisili dilampirkandi dalam Surat Pemberitahuan Masa Pajak Penghasilan Pasal 26;Bahwa transaksi yang terkait Pajak Penghasilan Pasal 26 seharusnyadiperhatikan apakah ada Tax Treaty yang mengaturnya, sebelum menentukanapakah perlu dilakukan koreksi tarif, maka ditentukan dulu hak pemajakannyabagi masingmasing Negara;Tax Treaty Indonesia Singapore, Pasal 7 ayat (1) menyatakan:The profits of an enterprise of a Contracting State shall

Putusan Nomor 1536/B/PK/PJK/2016 through a permanent establishment situated therein, If the enterprise carries onbusiness as aforesaid, the profits of the enterprise may be taxed in the otherState but only so much of them as is attributable to that permanentestablishment,Tax Treaty Indonesia UK, Pasal 7 ayat (1):The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment

them as is directly or indirectly attributable to thepermanent establishment,Tax Treaty Indonesia UK, Pasal 12 ayat (13):(1) Royalties arising in a Contracting State which are derived by a resident ofthe other Contracting State may be taxed in that other State;(2) However, such royalties may also be taxed in the Contracting State in whichthey arise and according to the law of that State; but where the beneficialowner of such royalties is a resident of the other Contracting State the tax socharged shall

Putusan Nomor 1536/B/PK/PJK/2016(1) Royalties derived from sources within one of the Contracting States by aresident of the other Contracting State may be taxed by both ContractingStates;(2) The rate of tax imposed by a Contracting State on royalties derived fromsources within that Contracting State and beneficially owned by a resident ofthe other Contracting State shall not exceed 15 percent of the gross amountof royalties described in paragraph 3 (a) and 10 percent of the gross amountof royalties

The rate of tax imposed by a Contracting State on royaltiesderived from sources within that Contracting State andbeneficially owned by a resident of the other ContractingState shall not exceed 10 percent of the gross amount ofroyalties described in paragraph 3;Keputusan Direktur Jenderal Pajak Nomor KEP506/PJ./2001tentang Perubahan Atas Keputusan Direktur Jenderal PajakNomor KEP108/PJ.1/1996 tentang Bentuk FormulirPemotongan/Pemungutan Pajak Penghasilan SebagaimanaTelah Diubah Dengan KEP 02/PJ.1/

For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;Article 111.

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Notwthstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection wth the sale on credit of any industrial, commercial orscientific equipment.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.

Putusan Nomor 990/B/PK/PJK/2013the law of that State, but if the recipient is Me beneficial owner of theinterest the tax so charged shall not exceed 10 per cent of Me grossamount of the interest.Bahwa paragraf (1) mengatur negara tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakan pajak ataspenghasilan bunga tersebut.

Amendement No.1 2004, yang mengatur sebagaiberikut :Before aither Party (the Assigning Party exercise its right toassign,the Assigning Party shall offer in writi9ng such assignment tothe other party, such offer to be valid for a period of 45 days followingthe other Parthys receipt of the offer.Terjemahan Tersumpah Pasal 8.1.3. New Contract of Work 1994 Jo. AmendmentNo.1 2004.1313Sebelum salah satu.

This Agreement shall be constructed and take effect inaccordance with the relevant law for the time beingapplicable in the Republik of Indonesia, provided that alldisputes hereunder or concering any of the subjectmatter herof shall be finally settled under the Rules ofConciliation and Arbitration of the International Chamberof Commerce by three arbitrators appointed inaccordance with the Rules all of whom shall haveinternationally recognized qualifications of suchappointment together qualifications

This Agreement and theperformance hereof shall be governed by the laws of the Republic ofIndonesia. Any dispute arising hereunder that directly PT LT shall beresolved in the manner set forth in Section 9.7. of the Joint VentureAgreement.(cetak tebal oleh Para Tergugat dengan tujuan penegasan)Terjemahan Tersumpah Pasal 6.4. Novation Agreement 2002 :6.4. Hukum Yang Berlaku dan Penyelesaian Sengketa.Perjanjian ini dan pelaksanaan atas Perjanjian ini tunduk kepadahukum Negara Republik Indonesia.

jo.pasal 3iayat(2)PeraturanPemerintah Nomor9Tahuni975jo.pasal1 43KompilasiHukumlslam;Menimbangbahwa Tergugat tidak datang menghadap dan tidakmenyuruhoranglainuntuk datangmenghadapdipersidangansebagaiwakil/kuasanyayangsahmeskipun telahdipanggilsecararesmidanpatutdan tidakternyatabahwatidakhadirnyatersebutdisebabkanolehsesuatualasanyangsah,makaberdasarkanPasall49ayat(1)R.Bg.danpetunjukdarihadist RasulullahSAWdanjuga dalam kitabAlAnwar juz Il halaman 149yang sekaligusdiambilsebagaipendapatMajelis:(piled Shall