Selain itu, Tergugat kembalimerujuk pada butir (8) ketentuan Polis Performance Bond Nomor09.92.5.0006.04.09 yang memberikan hak bagi Tergugat untukmengajukan klaim dalam jangka waktu 14 (empat belas) hari sejaktanggal berakhirnya Polis Performance Bond yaitu tanggal 2 Mei 2011;Adapun isi ketentuan butir (6) dan butir (8) dari Polis Performance Bondsebagaimana Penggugat kutip di bawah ini:Isi ketentuan butir (6) dari Polis Performance Bond:This Bond shall remain valid an in full force and effect until

be finally settled by bindingarbitration in the english language in Jakarta, Indonesia and shall beconducted by three arbitrations in accordance with the Arbitration Rules ofthe United Nations Commission on International Trade Law contained inResolution 31/98 adopted bu the United Nations General assembly onDecember 15, 1976, as in force at the time such arbitration is commenced,except as the rules my modified herein;Yang terjemahan resminya adalah:Halaman 23 dari 89 hal.

Bahwa berdasarkan Pasal 28.1 Exibit A Contract NomorAPD/GK/090/08, General Terms and Conditions of Contract, Maret 2009,tentang Performance Bond (Bukti Permulaan 1T.13), Turut Tergugatdiwajibkan untuk memberikan jaminan pelaksanaan contract tersebutkepada Tergugat II, dengan menyebutkan:Contractor shall, prior to signing of the Contract, provide Company withHalaman 24 dari 89 hal. Put.

The amount of the Performance Bond shall be as setforth in Item 7 of the First Schdule.

Hal ini sebagaimanaangka 12 Jaminan Pelaksanaan/Performance Bond;Angka 12 Jaminan Pelaksanaan/Performance Bond selengkapnyamenyebutkan:Any dispute under this performance bond which cannot be settled amicablybetween Company and the Insurance shall be finally settled by bindingarbitration in the English language in Jakarta, Indonesia and shall beconducted by three arbitrations in accordance with the Arbitration Rules ofthe United Nations Commission on International Trade Law contained inResolution

Hal itu dapat dilihat dari ketentuan Pasal 5.13Common Terms Agreement (vide Bukti T2) yang menyatakan sebagaiberikut:,a.If, under the Lease, Lessee is required to pay a Deposit, theremaining privisions of this clause shall apply.

Lessee agreesthat Lessor shall be entitled to commingle the Deposit withLessors general or other funds, Lessor will not hold any suchfunds as agent or on trust for Lessee or in any similar fiduciarycapacity and Lessees right to a refund of the Deposit amount islimited as set out in the Lease;If Lessee fails to comply with any provision of the Lease or theOther Agreements, or any Default shall have occurred and becontinuing, in addition to all rights and remedies accorded toLessor elsewhere in the

under Law in respect of theDeposit, Lessor may immediately or at any time thereafter,without prior notice to Lessee, apply all or part of the Deposit inor towards the payment or discharge of any matured obligationowed by Lessee or any Lessee Affiliate under the Lease or theOther Agreements, in such order as Lessor sees fit, and/orexercise any of the rights of setoff described in Clause 5.20against all or part of the Deposit;lf Lessor exercises the rights described in Clause 5.13(b) above,Lessee shall

Putusan No 97/PDT/2019/PT.DKI10.sengketa.Bahwa pemilihan BANI sebagai forum penyelesaian sengketa secarategasdiatur:Article 15Dispute SettlementAny dispute arising hereunder or connected with this Contract,including a dispute as to the validity or existence of this Contract,Shall be resolved amicably within 30 (thirty) days, failing which, shall thenbe finally resolved by the Indonesian National Board of Arbitration(BANI) in accordance ith the applicable rules of BANI andapplicable laws in the Country

The language of the arbitration shall bein English and the seat of the arbitration shall be in Jakarta, Indonesia. TheParties agree that the arbitration award of BANI shall be final and bindingand hereby irrevocably waive any and all rights of appeal against suchaward.

Dalam Policy No.49/DO/37/08 tanggal 10 Agustus 1978 dibawah bagian tentangconditions telah ditentukanbahwa, alldifferences arising out of thispolicy shall be referred to thedecision of an arbitrator to be appointedin writing by the parties in difference or if any cannot agree upon asingle arbitrator. Dengan demikian PengadilanNegeri tidak berwenang untukmemeriksa dan mengadili perkara ini sesuai Pasal 3Halaman 36 dari 87 Hal.

Limitation ofLiability(b) The total liability of either Party for any claim, loss or damage,whetherin contract, tort (includin ross negligence), orotherwise, arising out of, connected with or resulting from thisPO shall not exceed one hundred percent (100%) of the PO Priceagreed by the Parties.Terjemahannya dalam Bahasa Indonesia:9.

Limitation ofLiability(a) Neither Party shall be liable to the other Party for any lossofprofit or revenues, loss of opportunity, loss of goodwill or reputation,loss of data or information, loss of interest, downtime loss, cost ofinterrupted operation, anticipated saving, special damages be itforeseeable or otherwise, and/orany indirect or consequentiallosseswhatsoever. Terjemahannya dalam bahasa Indonesia:"9. Batasan TanggungJawabHalaman 74 dari 87 Hal. Putusan No 97/PDT/2019/PT.DKI135.136.

Quantity shall be Lot Shipment for 1 year Period.determined according to Shore Tank Quantity shall be determinedFigure after Received at Discharge Port according to Shore Tank Figure afterand will be determined by Independent Received at Discharge Port and willSurveyor for the final result. be determined by IndependentYang diterjemahkan oleh Evandinata Surveyor for the final result.YangKuantitas Halim, M.Hum, penterjemah diterjemahkan oleh Evandinata(Pasal3, Ayat tersumpah sebagai berikut: Halim,

Independen untuk hasil akhir.Price The Unit Price in US Dollars per barrel Price shall be on 99,81% X Lops (Low(Section 6) shall be: Mops) 0.25% S from date 26" from PLN Contract price Belawan 2USD the previous Two Month until 25" Hal 17 dari 39 Halaman Put.

memberikan putusan yang seadiladilnya (ex aequo et bono).Menimbang, bahwa atas gugatan tersebut Tergugat Il telah mengajukanjawabannya, sebagai berikut :DALAM EKSEPSI : EXEPTIO DILATORIA (Eksepsi Gugatan Prematur)1.Bahwa kontrak jual beli Sales contract for product sales & Purchase, nomor002/PEKPM/SLSBELAWAN/FEB2015, tanggal 3 Februari 2015,jangka waktunya yaitu dari tanggal 1 Maret 2015 sampai dengan tanggal29 Februari 2016, sebagaimana dalam ketentuan Section 2 No 2.1 yangmenyatakan "The seller shall

sell, and buyer shall accept the products at belawanport, Indonesia during the period of 1*' of march 2015 up until 2g" February 2016 (1year)".

Once general boarding has commenced, passengers whe have purchased our Hot Seat shall join the general boarding queue.6.3 Noshow: You must be present at check in on time and be present at the boarding gate not later than the time specified by us at the time of check in.

We shall not be liable in any way whatsoever to you in connection with obtaining necessary documents orcomplying with such laws, regulations, orders, demands, notices, requirements or instructions, whether given orally or in writing or otherwise, or for the consequences to youresulting from your failure to obtain such documents or to comply with such laws, regulations, orders, demands, notices, requirements or instructions.6.5 Travel Documents: You are responsible for obtaining and must possess and

Except for Malaysian children traveling to Sabah andSarawak which travel documents are prescribed below, copies of childrens birth certificates or identity cards* are required before they are allowed to board.Malaysian children traveling to Sabah or Sarawak:Children under the age of 12 shall be allowed to board by producing the original birth certificates or identity cards or Adoption Certificates (such Adoption Certificate shall beas prescribed by the National Registration Department of Malaysia

Children, aged 12 and above shall be required to produce their original birth certificates or identity cards.International Routes:All passengers traveling on international routes must passess valid passports with at least six (6) months validity and the applicable valid visas. Such passengers shallposses a return on an onward journey ticket.

The following shall qualify as identity cards for children: Mykid for Malaysia, Thai national ID card for Thailand and the Kartu Keluarga for Indonesia.** The production of an original passport qualifies as valid identification under this articleHalaman 20 dari 38 Putusan Nomor 757Pdt.2016/2016/PN TngBahwa berdasarkan halhal tersebut, jelas TERGUGAT telahmemberikan penjelasan mengenai persyaratan pembelian tiket untukrute Internasional, dan atas penjelasan persyaratan tersebut ParaPenggugat telah

mengatur sedemikian";Bahwa Pasal 11 Persetujuan Penghindaran Pajak Berganda antaraPemerintah Republik Indonesia dan Pemerintah Kerajaan Belanda,menyatakan:Ayat (1), "Interest arising in one of the two States and paid to a resident ofthe other State may be taxed in that other State";Ayat (2), "However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the beneficial owner ofthe interest is a resident of the other State, the tax so charged shall

notexceed 10 per cent of the gross amount of the interest";Ayat (4), "Notwithstanding the provision of paragraph 2, interest arising inone of the two States 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 is paidon a loan made for a period of more than 2 years or is paid in connectionHalaman 5 dari 40 halaman.

Putusan Nomor 942/B/PK/PJK/201 4with the sale on credit of any industrial, commercial or scientific equipment";Ayat (5), "The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4";Bahwa dalam hal ini, baik Direktorat Jenderal Pajak selaku "Pejabat yangBerwenang" Indonesia maupun "Pejabat yang Berwenang" Belanda,belum/masih melakukan pembicaraan tentang aturan pelaksanaan ayat (2),(3), dan (4) sebagaimana dimaksud pada Pasal 11 ayat

koreksi positifobjek PPh Pasal 26 atas bunga yang diperoleh CVI GVF (LUX) MasterS.A.R.L. sebesar Rp121.958.100,00 dengan tarif PPh Pasal 26 sebesar10% dari jumlah bruto bunga yang dibayarkan;Bahwa Pasal 11 ayat (2) Persetujuan Penghindaran Pajak Berganda antaraIndonesia dan Luxembourg, menyatakan "However, such interest may alsobe taxed in the Contracting State in which it arises, and according to thelaws of that State, but if the recipient is the beneficial owner of the interestthe tax so charged shall

not exceed 10% of the gross amount of the interest.The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of this limitation";Bahwa dengan demikian secara implisit pada prinsipnya Terbanding telahmengakui halhal sebagai berikut:Bahwa CVI GVF (LUX) Master S.A.R.L. adalah penduduk NegaraLuxembourg, yang oleh karenanya Terbanding menerapkan PersetujuanPenghindaran Pajak Berganda antara Indonesia dan Luxembourg sesuaiPasal 1 Persetujuan Penghindaran

Lebih lanjut, SKD Nordea BankFinland Plc, Singapore Branch (Finlandia), SKD Skandinaviska EnskildaBanken (Swedia) dan SKD Mizuho Corporate Bank (Jepang) telah PemohonBanding serahkan pada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran PajakBerganda (Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through

a permanent establishment situated therein";Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (TaxTreaty) antara Indonesia dan Finlandia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through 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 inthat Contracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Halaman 12 dari 48 halaman.

Putusan Nomor 1874/B/PK/PJK/2017Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall be construed so as to include any financing charge or cost(howsoever described but excluding other fees, commitment commission, costsor expenses) calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which such indebtedness is outstanding";Bahwa sebagai tambahan, dalam kutipan website Bank BNI (www.bni.co.id)sehubungan dengan pengertian dan tugas

pembayaran biaya agency fee danTrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa:"interest shall

Nomor 1376/B/PK/PJK/2016Interest derived from sources within one of the ContractingStates by a resident of the other Contracting State may be taxedby both Contracting States.The rate of tax imposed by one of the Contracting States oninterest derived from sources within that Contracting State andbeneficially owned by a resident of the other Contracting Stateshall not exceed 10 percent of the gross amount of such interest.Notwithstanding paragraphs 1 and 2, interest arising in one ofthe two States shall

be taxable only in the other State to theextent that such interest is derived by:i. the Government of the other State, including politicalsubdivisions and local authorities thereof, orii. the Central Bank of the other State; oriit. 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 aresident of one of the Contracting States, has a permanentestablishment

Insuch a case the provisions of Article 8 (Business Profits) orArticle 15 (Independent Personal Services) shall apply;Where any amount designated as interest paid to any relatedperson exceeds an amount which would have been paid to anunrelated person, the provisions of this Article shall apply only toso much of the interest as would have been paid to an unrelatedperson.

dan atau Warga Negara Indonesia,sehingga pada akhir tahun ke10 (sepuluh) sejak dimulainya tahap produksipaling sedikit 51% (lima puluh satu persen) dari sahamsahamnya sudahditawarkan" (Vide, Bukti P4 : Pasal 12 ayat 3, Bab Ill tentang KepentinganNasional, Keppres No. 49/1981) ;Bahwa ketentuan Keppres No. 49/1981 tersebut di atas dituangkan dalamPKP2B KPC, pasal 26 tentang Participation and Promotion of National Interest(penyertaan dan promosi Kepentingan Nasional) yang menyatakan"...Contractor shall

Kewajiban Divestasi 51% Saham KPC : Jadwal dan Prosentase.Bahwa kewajiban Divestasi 51% Saham KPC tersebut wajib dilaksanakanmenurut jadwal dan prosentase yang ditentukan menurut pasal 26.1.1 PKP2BKPC, yang menyatakan :"The offer of shares 'to the Indonesian Participant in each year following the endof the fourth full calendar year shall not be less than the following percentages ofthe total number of shares to be outstanding following the acceptance of theoffer :fifth year 15%sixth year 8%seventh

year 7%eigth year 7%ninth year 7%tenth year 7%All obligations of Contractor under this Article 26.1 shall be deemed to bedischarged as soon as not less than 51 % of the total shares issued andoutstanding shall have been offered and purchased by the Indonesan Participant.Terjemahannya :"Penawaran saham kepada Peserta Indonesia pada setiap tahun setelah akhirHal. 5 dari 51 hal.

Kewajiban Divestasi.Bahwa pada tanggal 16 Juli 1998, Tergugat (atas nama Tergugat V danTergugat VI) menawarkan saham KPC kepada Pemerintah/Badan Usaha MilikNegara (BUMN : PT Timah Tbk., PT BA dan PT Aneka Tambang) ; Padahal,menurut ketentuan Pasal 26.1.1 PKP2B KPC, untuk tahun 1998 : prosentasesaham yang wajib ditawarkan/didivestasikan adalah dan menurut ketentuan26.1.2 (ii) PKP2B KPC. penawaran saham tersebut dilaksanakan dalam jangkawaktu 3 (tiga) bulan akhir setiap tahun kalender (The offer of shall

Vide, Bukti P26 : Keputusan/Kesimpulan Rapat Intern Komisi VIII DPR RItanggal 16 Juli 2002 ;"PKP2B KPC pasal 26.1 jo pasal 1.8" yang dirujuk Keputusan/Kesimpulantersebut di atas menyatakan :". ..Contractor shall ensure that its shares are offered either for sale or issue tothe Government.

(C) The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact with the putes aieconstituent 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 Poot.

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, 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

PENGGUGAT dan TERGUGAT,TERGUGAT memiliki kewajiban untuk menjamin Objek Perjanjian agarberoperasi sebagaimana mestinya dan sesuai dengan kesepakatan dalamPerjanjian Kerjasama.Bahwa kewajiban TERGUGAT yang pada intinya berkewajiban menjaminObjek Perjanjian agar dapat digunakan dengan baik dan beroperasisebagaimana mestinya, telan secara tegas dan jelas tertuang dalamLampiran dalam Perjanjian Kerjasama, yaitu pada Appendix A (Appendix)khususnya mengenai Building Occupational Permit dinyatakan bahwa:AUU shall

guarantee that by Lease Commencement Date or earlyoccupancy date:e The Building shall have undergone testing and commissioning;Halaman 5 dari 19 halaman Putusan.

The Building Operation Permit (IPB) application shall have been dulyfiled with the relevant government authority;e The Building Construction Permit (IMB) and the Preliminary IPB havebeen received, ande The Building is fully operational, which is consistent with other newlyconstructed office projects in Indonesia.

Selanjutnya diambil alin sebagai pertimbangan Majelis Hakimtingkat banding, sebagai berikut:Asa 9 Ai) joel 5 slag) ol nl shall le UY alps GeArtinya : Anak itu dilahirkan dalam kondisi fitrah (menerima apa yang datangkepadanya) maka disebabkan kedua ibu bapaknya dia menjadiYahudi, dia menjadi Nasrani dan dia menjadi Majusi;Menimbang, bahwa dalam hal pemeliharaan anak yang harusdiperhatikan adalah kepentingan yang terbaik bagi anak.

berdasarkan uraian fakta yang terungkap, bahkanTergugat dianggap pula telah melanggar ketentuan pasal 5 huruf (a) dan huruf(6) Undangundang Nomor 23 Tahun 2004 Tentang Penghapusan KekerasanDalam Rumah Tangga, hal mana diketahui bahwa Tergugat yang seharusnyamenjadi pelindung Penggugat namun kenyataannya malah menyakiti danmemukulinya;Memperhatikan dalil Maaddatu Hurriyati alZawjain juz halaman 83 ,yang oleh Majelis Hakim diambi alih sebagai pendapat Majelis, sebagaiberikut :ches cited ay aly Gey sll shall

. , in casuPasal 12 Perjanjian Jual Beli (Sale & Purchase Agreement,31 May 2011)sebagai berikut; Any dispute arising out of this agreement shall to theextent possible,be settled amicably between the Parties.

Bahwa berdasarkan Pasal 12 Perjanjian ada disebutkan sebagai berikutAny dispute arising out of this agreement shall, to the extent possible,be settled amicably between the Parties. Any such dispute that can notbe resolved within 30 (thirty) days after the matter in dispute has beenbrought by one party to the attention of the other party should, at theelection of either party be resolved by Arbitration in the english languageunder BANI (Indonesia Arbitratiton Body) Rules.

The decision of BANI shall be final, bindingand incontestable and may be used as a basis for judgement thereon inIndonesia or elsewhere. (Setiap permasalahan yang timbul dariperjanjian ini sedapat mungkin diupayakan penyelesaiannya denganjalan damai diantara para pihak.

Putusan Nomor 306/B/PK/PJK/2015the interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other

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

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp20.619.340.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi denganpihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V.adalah bukan Beneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, ora reduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl

Article 11 Para 1, 2, 3, 4 and 5 Tax Treaty atau Persetujuan Penghindaran16Pajak Berganda (P3B) antara Pemerintah Indonesia dan Pemerintah Belanda,menyatakan:Article 111 Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2 However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the Beneficial Owner of the interest174is a resident of the other State, the tax so charged shall

not exceed 10 percent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent that suchinterest is derived by:1 the Government of the other State, including politicalsubdivisions and local authorities thereof; orul the Central Bank of the other State; orill a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local

authorities thereof; oriv any resident of the other State with respect to debtclaims guaranteed or insured by the Government of theother State including political subdivisions and localauthorities thereof, the Central Bank of the other Stateor any financial institution owned or controlled by thatGovernment.Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident of the other

State and if the interest is paid on aloan made for a period of more than 2 years or is paid in connection with thesale on credit of any industrial, commercial or scientific equipment.The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp19.322.100.000,00 karena pada

Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes that a conduitcompany cannot normally be regarded as the Beneficial Owner if; thoughthe formal owner, it has, as a practical matter, very narrow powers whichrender it, in relation to the income concerned, a mere fiduciary oradministrator acting on account of the interested parties.c Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, or areduction of tax shall

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

a permanent establishment situated therein";Halaman 11 dari 45 halaman Putusan Nomor 2119/B/PK/PJK/2017Bahwa 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";Bahwa dalam S756/PJ.312/2001 menyebutkan bahwa usaha aktifmengharuskan adanya aktivitas nyata yang merupakan suatu proses produktifyang menghasilkan barang atau jasa yang dapat diperjualbelikan kepada pihaklain secara

seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisinh kurs atas pinjaman dalam valuta asing (Ssepanjang selisih kurstersebut merupakan penyesuaian terhadap biaya bunga) atau amortisasipremi kontrak valuta berjangka dalam rangka lindung nilai (hedging) danayang dipinjam dalam valuta asing;Bahwa berdasarkan penjelasan tersebut di atas, 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 dantrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall

The parties acknowledge and agree that:(a) anv dispute arising under, out of or in connection with theseterms and conditions (including any questions regarding itsexistence, validity or termination or any unlawful act), shall bereferred to and finally resolved by arbitration in Singapore inaccordance with the Arbitration Rules of the Singapore InternationalArbitration Centre ("SIAC") . .Terjemahan bahasa Indonesianya adalah sebagai berikut:"18. Penyelesaian Sengketa.

Pengadilanharus meruiuk Para pihak untuk menyelesaikan sengketanya di arbitrase.Berikut kutipannya :"The court of a Contracting State, when seized of an action in a matter inrespect of which the parties have made an agreement within the meaningof this article, shall, at the request of one of the parties, refer the parties toarbitration, unless it finds that the said agreement is null and void,inoperative or incapable of being performed."

(f) Putusan Mahkamah Agung No. 794 KIS1p/1982 tanggal 27 Januari1983, yang pada pokoknya menyatakan:"Memperhatikan Policy No. 49100137108 tanggal 10 Agustus 1978(surat bukti P. 1) di bawah bagman tentang Conditions telah diuraikanbahwa all differences arising out of this Policy shall be referred to thedecision of an arbitrator to be appointed in writing by the parties indifference or if they cannot agree upon a single arbitrator.Menimbang, bahwa dengan demikian Pengadilan Negeri tidakberwenang untuk

Without prejudice to any other rights to which it may be entitled,either party may give written notice to the other terminating this Agreementwith immediate effect if:13.2.1 the other patty commits a material breach of this agreement, andeither that breach is incapable of remedy or the other party shall havefailed to remedy that breach within thirty (30) days after receiving writtennotice requiring it to remedy the breach."

84.Demikian halnya Pasal 14.2 NEDA menyebuikan: "The termination orexpiry of this Agreement shall not of itself give rise to any liability on thepart of the Company to pay any compensation to the Distributor for loss ofprofits or good will".

.* Kitab Madaa Hurriyatuz Zaujaini fith Thalaaq Juz halaman 83 :Cus s clin Ys ciloi led aly oa aly Cues jl Shall plus Cue G>Ubl als LY lis!

Musthafa As Sibai,halaman 100:SY 5 peSshas SV sY) Any ll 4 ye (ye alld Ga Lolae Epil GRAM ae ai Aas ill shall GliADAM) esd Gf yall yo 418 LLY!

shall vlcod gw aro ad Mell Veit ol pel Ko ls galiglArtinya Sesungguhnya kehidupan suami isteri tidak akan tegak denganadanya perpecahan dan pertentangan...dan tidak ada kebaikannyamengumpulkan dua orang yang saling membenci. Dan kadangkadangapapun sebabsebab timbulnya perselisihan ini, baik yang membahayakanatau patut diduga membahayakan, sesungguhnya yang lebih baik adalahmengakhiri hubungan perkawinan antara dua orang suami isteri ini...