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Urut Berdasarkan
 
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Pengadilan MAHKAMAH AGUNG TUN
Register : 26-08-2016 — Putus : 22-11-2016 — Upload : 23-03-2017
Putusan MAHKAMAH AGUNG Nomor 385 K/TUN/2016
Tanggal 22 Nopember 2016 — BUPATI TANGERANG VS H. SAADULLOH SYROCH;
112 — 67 — Berkekuatan Hukum Tetap
  • Such acts usually constitute criminal offences under nationallaw. Examples of criminal corrupt conduct are : Bribery, Fraud, Utilisation ofpublic resources for private gain, Deliberate loss of court records andDeliberate alteration of court records.
Pengadilan PTUN JAKARTA TUN Lain lain termasuk Piutang
Register : 02-03-2015 — Putus : 06-04-2015 — Upload : 28-04-2015
Putusan PTUN JAKARTA Nomor 30/PLW/2015/PTUN-JKT
Tanggal 6 April 2015 — MYURAN SUKUMARAN;PRESIDEN REPUBLIK INDONESIA
137 — 104
  • Ada atau tidaknyaistilah hak prerogatif tersebut, baik dalam UUD 1945 maupun undangundang, tidak mengurangi makna hak tersebut sebagai sebuah kewenangankonstitusional yang melekat pada seorangPresiden.Bahwa, prerogatif berarti an exclusive right, power, privilege, or immunity,usually acquired by virtue of office (Blacks Law Dictionary Second PocketEdition, 2001, hal.547).
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 01-11-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1897/B/PK/PJK/2017
Tanggal 1 Nopember 2017 — PT AVERY DENNISON PACKAGING INDONESIA VS DIREKTUR JENDERAL PAJAK
103 — 86 — Berkekuatan Hukum Tetap
  • Such an activity would be one that a group member (usually theparent company or a regional holding company) performs solely because ofits ownership interest in one or more other group members, i.e. in its capacityas shareholder. This type of activity would not justify a charge to the recipientcompanies ..."
Pengadilan MAHKAMAH AGUNG TUN Pajak
Register : 23-02-2015 — Putus : 24-06-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 86 B/PK/PJK/2015
Tanggal 24 Juni 2015 — PT. HYATT INDONESIA VS DIREKTUR JENDERAL PAJAK;
71 — 50 — Berkekuatan Hukum Tetap
  • Such an activity would be one that a group member(usually the parent company or a regional holding company) performs solelybecause of its ownership interest in one or more other group members, i.e. in itscapacity as shareholder. This type of activity would not justify a charge to therecipient companies. It may be referred to as a shareholder activity,distinguishable from the broader term stewardship activity used in the 1979Report.
Pengadilan MAHKAMAH AGUNG TUN Perijinan
Putus : 13-02-2014 — Upload : 19-12-2014
Putusan MAHKAMAH AGUNG Nomor 454 K/TUN/2013
Tanggal 13 Februari 2014 — BUPATI TANGERANG vs ACENG KODIR
48 — 29 — Berkekuatan Hukum Tetap
  • Such acts usually constitutecriminal offences under national law.
Pengadilan MAHKAMAH AGUNG Pajak Pajak Pertambahan NilaiPPN
Putus : 02-05-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 231/B/PK/PJK/2016
Tanggal 2 Mei 2016 — DIREKTUR JENDERAL PAJAK VS PT. METAL ONE INDONESIA
148 — 38 — Berkekuatan Hukum Tetap
  • Bahwa berdasarkan article empat puluh tiga EU VAT Directivetentang General Rules Place of Supply of Service dinyatakanbahwa the place of supply of service shall be deemed to be theplace where the supplier has established his business or has afixed establishment from which the service is supplied, or, in theabsence of such a place of business or fixed establishment, theplace where he has his permanent address of usually resides;Halaman 24 dari 43 halaman Putusan Nomor 231/B/PK/PJK/20163. 25.Bahwa
Pengadilan PT PONTIANAK
Putus : 24-10-2018 — Upload : 03-12-2018
Putusan PT PONTIANAK Nomor 58/PDT/2018/PT PTK
Tanggal 24 Oktober 2018 —
142 — 183
  • We understand that mineral waterALPINE is a local brand in Surabaya and usually sold in EastJava area.
Pengadilan PENGADILAN PAJAK Pajak Pajak Penghasilan BadanPPhBd
Register : 02-12-2009 — Putus : 30-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43022/PP/M.XII/15/2013
Tanggal 30 Januari 2013 — Pemohon Banding dan Terbanding
413 — 1769
  • In dealings between two independent enterprises, comparison will usually reflect (a) thefunctions that each enterprise performs, (b) the assets used and (c) the risks assumed.Therefore, in determining whether controlled and uncontrolled transactions or entitiesare comparable, comparison of the functions taken on by the parties is necessary.
    Characteristics that it may be important to consider inthe case of tangible property includes the following: the physical features of the property,its quality and reliability, and the availability and volume of supply.7.4.2 Functional analysisThe compensation earned on a particular transaction usually reflects the functions,assets and risks that each party is undertaking, owning or bearing.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 04-08-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 375 B/PK/PJK/2015
Tanggal 4 Agustus 2015 — PT. YASULOR INDONESIA VS DIREKTUR JENDERAL PAJAK
260 — 248 — Berkekuatan Hukum Tetap
  • Carado Il, Philippines Transfer pricing, TopicalAnalyses, IBFD, 2013;In applying this method for their intercompany pricing, taxpayersare usually confronted with two concerns. One is with respect towhat cost to use; the other is the amount of markup.In the Philippines, it is often the view that the costs referred to inthe costplus method are the aggregation of direct and indirectcosts.
    HVRCs natural preferences is for fully loaded costs, andthis sits well with the external comparable data that are typicallyavailable as it is usually only possible to observe a return on TotalCost when examining the financial statements of independentcompanies. (Bukti PK47)Terjemahannya:Di saat fokus perhatian pada laba markup, baik HRMC danOECD mengakui bahwa basis biaya juga harus tepat. PreferensiHMRC adalah dengan menggunakan total biaya.
Pengadilan MAHKAMAH AGUNG Perdata Khusus Merek
Putus : 21-01-2015 — Upload : 15-04-2015
Putusan MAHKAMAH AGUNG Nomor 118 PK/Pdt.Sus-HKI/2014
Tanggal 21 Januari 2015 — ABDUL ALEK SOELYSTIO VS PHIKO LEO PUTRA, DK
759 — 1322 — Berkekuatan Hukum Tetap
  • In a typical kopitiamsetting whether in Singapore or in Malaysia, the drinksStall is usually managed by the landlord or owner, whothen leases the other stalls to independent stallholderswho sell cooked food; not unlike the food court concept.Terjemahan bebas:Dewan Pariwisata Singapura mengakui bahwa bahasaadalah hidup dan secara konstan berkembang dalamnegara yang memiliki ras yang banyak seperti Singapurayang kaya dengan berbagai bahasa dan budaya.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 08-12-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1600/B/PK/PJK/2016
Tanggal 8 Desember 2016 — PT. KALTIM METHANOL INDUSTRI VS DIREKTUR JENDERAL PAJAK
84 — 64 — Berkekuatan Hukum Tetap
  • (ili) Perbedaan fungsiParagraph 1.20 OECD Transfer Pricing Guidelines menyebutkanbahwa:In dealings between two independent enterprises,compensation usually will reflect the functions that eachenterprise performs (taking into account assets used and risksHalaman 57 dari 85 halaman Putusan Nomor 1600/B/PK/PJK/2016assumed) Therefore, in determining whether controlled anduncontrolled transactions or entities are comparable,comparison of the functions taken on by the parties isnecessary.Terjemahannya:
Pengadilan PN SAMARINDA Perdata Khusus PHI
Putus : 25-11-2015 — Upload : 30-09-2016
Putusan PN SAMARINDA Nomor 47/Pdt.Sus-PHI/2015/PN Smr
Tanggal 25 Nopember 2015 — PT. HALLIBURTON INDONESIA Melawan DICKY CONSTANTIJN ADI
166 — 44
  • syaratMateriil dan Formil;Menimbang, bahwa selanjutnya, Majelis terlebih dahulu akan memeriksaKetentuan yang mengatur Pemberlakuan Pemberian Operating Day Rate/BiayaHarian Operasi (ODR), Field Bonus (Bonus Lapangan) dan Overtime (lembur)untuk Divisi Cementing, Production Enhancement dan Boots & Coots;Menimbang, bahwa Pengertian Bonus menurut Kamus Bahasa InggrisAsli (Origin Word) 17651775, Bonus is a sum of money granted or given toan employee, a returned soldier, etc; ion addition to reguler pay, usually
Pengadilan MAHKAMAH AGUNG Perdata
Putus : 07-09-2016 — Upload : 21-04-2017
Putusan MAHKAMAH AGUNG Nomor 2665 K/Pdt/2015
Tanggal 7 September 2016 — DARMAWAN SELAMAT, DKK VS Pemerintah Republik Indonesia qq Menteri Dalam Negeri qq Gubernur Provinsi Banten qq Walikota Tangerang Selatan qq Ketua Tim Pengadaan Tanah Pembangunan Jalan Fly Over Gaplek
114 — 154 — Berkekuatan Hukum Tetap
  • Such acts usually constitutecriminal offences under national law.
Pengadilan MAHKAMAH AGUNG Perdata
Putus : 29-03-2016 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 3614 K/PDT/2015
Tanggal 29 Maret 2016 — BUPATI KEPALA DAERAH TINGKAT II KABUPATEN TANGERANG DKK VS SARMANAH binti H. SAKRIM DKK
54 — 23 — Berkekuatan Hukum Tetap
  • Such acts usually constitute criminaloffences under national law. Examples of criminal corrupt conduct are:Bribery, Fraud, Utilisation of public resources for private gain, Deliberateloss of court records and Deliberate alteration of court records.
Pengadilan PT MEDAN Perdata
Register : 22-09-2020 — Putus : 17-11-2020 — Upload : 17-11-2020
Putusan PT MEDAN Nomor 465/Pdt/2020/PT MDN
Tanggal 17 Nopember 2020 — Pembanding/Penggugat I : PAINEM Diwakili Oleh : Ermansyah Napitupulu, S.H dan Rismando Siregar, S.H.
Pembanding/Penggugat II : MUHAMMAD SYAHPUTRA Diwakili Oleh : Ermansyah Napitupulu, S.H dan Rismando Siregar, S.H.
Pembanding/Penggugat III : RAHMANIAR Diwakili Oleh : Ermansyah Napitupulu, S.H dan Rismando Siregar, S.H.
Terbanding/Tergugat I : SUHERI Diwakili Oleh : Nurkhosim, S.H.
Terbanding/Tergugat II : MISWANTO
Terbanding/Tergugat III : Badan Pertanahan Nasional Kabupaten Serdang Bedagai
Terbanding/Tergugat IV : PT Bank Sumut Kantor Cabang Tebing Tinggi
Terbanding/Tergugat V : PT Bank BRI Kantor Cabang Tebing Tinggi
Terbanding/Tergugat VI : Kantor Pelayanan Kekayaan Negara Dan Lelang
Terbanding/Tergugat VII : LENDRA ARYANTO
Terbanding/Turut Tergugat I : PPAT HOTMAWATY, SH.
Terbanding/Turut Tergugat II : PPAT YUNASRIL, SH, M.KN
Terbanding/Turut Tergugat III : DRS. RAMADHAN, SH
55 — 33
  • Usually thepurpose of the auction is that the property is sold to the highest bidder,which constitutes the moment of conclusion of contract.Dengan adanya pengumuman, maka lelang tidak hanya mengikat keduabelah pihak penjual dan pembeli, tetapi juga mengikat pihak ketiga yaituHalaman 39 dari 58 Putusan Nomor 465/Pdt/2020/PT MDNmasyarakat.
Pengadilan MAHKAMAH AGUNG Perdata
Putus : 23-10-2015 — Upload : 15-12-2016
Putusan MAHKAMAH AGUNG Nomor 1241 K/Pdt/2015
Tanggal 23 Oktober 2015 — BUPATI KEPALA DAERAH TINGKAT II TANGERANG VS Ahli waris A. ROJANI, Almarhum yaitu: IS ABDUL ROSYID, DKK
64 — 41 — Berkekuatan Hukum Tetap
  • Such acts usually constitute criminaloffences under national law. Examples of criminal corrupt conduct are: bribery,fraud, utilization of public resources for private gain, deliberate loss of courtrecords and Deliberate alteration of court records.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Putus : 24-06-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 87/B/PK/PJK/2015
Tanggal 24 Juni 2015 — PT. HYATT INDONES vs DIREKTUR JENDERAL PAJAK
87 — 61 — Berkekuatan Hukum Tetap
  • Such an activity would be one that a group member(usually the parent company or a regional holding company) performs solelybecause of its ownership interest in one or more other group members, i.e. in itscapacity as shareholder. This type of activity would not justify a charge to therecipient companies. It may be referred to as a shareholder activity,distinguishable from the broader term stewardship activity used in the 1979Report.
Pengadilan MAHKAMAH AGUNG TUN Pajak
Register : 03-11-2014 — Putus : 11-02-2015 — Upload : 31-03-2016
Putusan MAHKAMAH AGUNG Nomor 1015 B/PK/PJK/2014
Tanggal 11 Februari 2015 — PT. AMERO MITRA FILM vs DIREKTUR JENDERAL BEA DAN CUKAI;
97 — 161 — Berkekuatan Hukum Tetap
  • Bahwa dalam WTO Decision 4.1, istilah reproduksi (reproduce)digunakan untuk menjelaskan keadaan sebagai berikut:... the carrier medium is usually a temporary means of storing theinstructions or data; in order to use it, the buyer has to transfer orreproduce the data or instructions into the memory or database of his ownsystemArtinya, agar barang tidak berwujud berupa instruksi atau data yangterdapat di media pembawa dapat dimanfaatkan, diperlukan proses lebihlanjut melalui suatu sistem tertentu.
Pengadilan MAHKAMAH AGUNG Perdata Perbuatan Melawan Hukum
Putus : 14-12-2011 — Upload : 13-04-2012
Putusan MAHKAMAH AGUNG Nomor 706 K/Pdt/2011
Tanggal 14 Desember 2011 — MERRILL LYNCH INDONESIA, DK ;HARJANI PREM RAMCHAND
271 — 205 — Berkekuatan Hukum Tetap
  • The "settlement date" is usually the third business day after theexecution or "trade date". If payment is not received promptly, regulationsrequire that we sell the position unless an extension is obtained;Terjemahannya:Kecuali jika rekening anda adalah rekening margin, perdaganganharus dilakukan dengan "basis pembayaran penuh", artinya dibayarpenuh pada tanggal penyelesaian.
    The "settlement date" is usually the third business day after theexecution or "trade date". If payment is not received promptly, regulationsrequire that we sell the position unless an extension is obtained:Terjemahannya:Kecuali jika rekening anda adalah rekening margin, perdaganganharus dilakukan dengan "basis pembayaran penuh", artinya dibayarpenuh pada tanggal penyelesaian.
Pengadilan PN PONTIANAK Perdata Wanprestasi
Register : 28-08-2017 — Putus : 04-06-2018 — Upload : 06-05-2019
Putusan PN PONTIANAK Nomor 110/Pdt.G/2017/PN Ptk
Tanggal 4 Juni 2018 — PT. HINDOLI lawan 1.PT. PELAYARAN SAHABAT KAPUAS 2.PT. PUTRA SATRIA ABADI
189 — 83
  • We understand that mineral water ALPINEis a local brand in Surabaya and usually sold in East Java area.