Ditemukan 398 data
Urut Berdasarkan
Register : 07-07-2014 — Putus : 19-01-2015 — Upload : 10-03-2016
Putusan PN JAKARTA TIMUR Nomor 227/PDT.G/2014/PN.JKT.TIM Tanggal 19 Januari 2015 —
230 — 80
230 — 80
The company shall not be liable to the customer or owner for loss or damarising from any noncompliancy or miss compliance with the customer:owner's instruction or for any failure to perform whether wholly or in part tlobligation (Whether such obligation arise in contact or orherwise) unlesssame is due to the negligence of the company or its own servants."Terjemahan Bahasa Indonesia:Bagian Il Perusahaan Sebagai Agen Ekspedisia25.
Putus : 20-07-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1122 B/PK/PJK/2017 Tanggal 20 Juli 2017 — DIREKTUR JENDERAL PAJAK VS PT. BASF INDONESIA
66 — 43 — Berkekuatan Hukum Tetap
66 — 43 — Berkekuatan Hukum Tetap
Hal inisejalan dengan pernyataan dalam paragraph 6.36 OECDGuidelines:Difficult transfer pricing problems can arise whenmarketing activities are undertaken by enterprises that donot own the trademarks or tradenames that they arepromoting (such as a distributor of branded goods).
Register : 23-07-2015 — Putus : 20-01-2016 — Upload : 13-04-2016
Putusan PN KENDAL Nomor 19/Pdt.G/2015/PN Kdl Tanggal 20 Januari 2016 — EKO SULASONO Melawan 1.S U W A N D I
2.NUR ACHMADI al. AHMADI
83 — 17
83 — 17
SaksiW ARISe Bahwa saksi pernah menggarap sawah tersebut yang disewa Maruf, setahusaksi tanah tersebut adalah milik Suwandi;e Bahwa Tanah tersebut terletak di Desa Trompo, luas tanah tersebut kirakira2.000 M2.e Bahwa batasbatasnya adalah sebelah Utara milik Dulrozak, sebelah selatanmilik Salim, sebelah Timur adalah saluran air dan sebelah Barat adalah Jalandesa;e Bahwa saksi tidak mengetahui perkara gugatan Nomor 9/Pdt.P/2014/PN.Kdlantara Penggugat Suwandi melawan Para Tergugat Nur Achmadi, DK diPengadilan
Putus : 30-06-2020 — Upload : 19-08-2020
Putusan MAHKAMAH AGUNG Nomor 698 K/Pdt.Sus-PHI/2020 Tanggal 30 Juni 2020 — AGUNG PRABOWO, dkk VS PT. TRIMITRA LESTARI
220 — 127 — Berkekuatan Hukum Tetap
220 — 127 — Berkekuatan Hukum Tetap
DORES SNAG 67h. 468i 2507554 2 7 arise 3 S722 FAT 253 135.818 5.615.908 1.000000 eer G2 50895121 ADI PIETER YUUANSYAR 57h,6 Bin 2207554 2) 6 Shea 2 5.815.908 6.106705) 1.355.818 5815508 7 OOOO 1FAaT 24 P2477 SS22 NIRSGN LUIMBAN TORUAN 37h, 4 Bin 2550114 2 6 2497 3a 2 S516.225 6212089 1.479.005 S516. 2205 1.000000 17748.654 TaPi4ae23 /RORASTA BARAGIF 3TH feed 2 a PRPS 2 S.b4d 908 4735681) 13a re S644 908 1.000000 16.954 724 Soe B3124 RW SUGIRTO 10 Th, 63a 257554) 2 9 S2o ) 4) 11.657816 S50 24s 125.818
Register : 27-05-2013 — Putus : 10-12-2013 — Upload : 09-01-2014
Putusan PN BALIKPAPAN Nomor 76/PDT.G/2013/PN.Bpp Tanggal 10 Desember 2013 — PT.BRAHMANA KARYA, Yang memilih alamat domisili hukum pada kuasa hukumnya berdasarkan Surat Kuasa Khusus tertanggal 14 Oktober 2012 dalam hal ini diwakili kuasanya : H. Rukhi Santoso, SH.,MBA., I Dewa Nyoman Djapa, SH. Dan Rabbana, SH. Para Advokat Pengacara-Penasihat Hukum, alamat kantor Jalan Wonorejo RT. 30 no. 37 (70) Kelurahan Gunung Samarinda, Kecamatan Balikpapan Utara Kota Balikpapan, yang telah terdaftar di Kepaniteraan Pengadilan Negeri Balikpapan Reg.No.127 /II/KA/Pdt/2013/PN.BPP tanggal 27 â≠05 â≠2013, selanjutnya disebut sebagai ------------------------------------------------------------------ PENGGUGAT ;-----------------------------
M E L A W A N :
PT. HITEK NUSANTARA OFFSHORE DRILLING, Yang beralamat di Plaza Aminta, Sth Floor Suite 501 Jalan TB. Simatupang Kav. 10 Jakarta, selanjutnya disebut sebagai --------------------------------------------------------------------TERGUGAT
184 — 48
184 — 48
berikut: Governing Law and Arbitration; a This Agreement shall be governed and construed in accordance with the ApplicableLaws and regulations of Republic of Singapore. b Any Disputes over the Agreement, in the first instance, will be settled throughnegotiations between the representatives of the two parties to arrive at a mutuallyacceptable solution. c The two Parties hereto accept the Republic of Singapores laws as the proper legalvenue for the settlements of any controversy or dispute that may arise
Register : 18-04-2017 — Putus : 05-06-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 947 B/PK/PJK/2017 Tanggal 5 Juni 2017 — DIREKTUR JENDERAL PAJAK vs PT. COCA COLA INDONESIA
107 — 79 — Berkekuatan Hukum Tetap
107 — 79 — Berkekuatan Hukum Tetap
Marketing activities undertaken by enterprises not owningtrademarks or trade names;6.36 Difficult transfer pricing problems can arise whenmarketing activities are undertaken by enterprises thatdo not own the trademarks or tradenames that they arepromoting (such as a distributor of branded goods).
Pajak Nomor SE04/PJ/1993 tanggal 9 Maret 1993 tentang PetunjukPenanganan KasusKasus Transfer Pricing (Seri TP1);Surat Direktur Pemeriksaan Dan Penagihan Nomor S153/PJ.04/2010 tanggal 31 Maret 2010 perihal PanduanPemeriksaan Kewajaran Transaksi Afiliasi;Organisation For Economic Cooperation andDevelopment (OECD) Transfer Pricing Guidelines;Chapter VI: Intangible Property:D.Marketing activities undertaken by enterprises not owningtrademarks or trade names;6.36 Difficult transfer pricing problems can arise
Putus : 24-09-2013 — Upload : 14-08-2015
Putusan MAHKAMAH AGUNG Nomor 281/B/PK/PJK/2013 Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK vs PT. EKAMAS FORTUNA,
51 — 37 — Berkekuatan Hukum Tetap
51 — 37 — Berkekuatan Hukum Tetap
Relief or exemption in respect of an item of income is granted by theState of source to a resident of the other Contracting State to avoid inwhole or in part the double taxation that would otherwise arise from theconcurrent taxation of that income by the State of residence.
Putus : 14-12-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1536/B/PK/PJK/2016 Tanggal 14 Desember 2016 — DIREKTUR JENDERAL PAJAK VS PT. CADBURY INDONESIA
84 — 52 — Berkekuatan Hukum Tetap
84 — 52 — Berkekuatan Hukum Tetap
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 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
Register : 03-02-2017 — Putus : 20-04-2017 — Upload : 07-06-2017
Putusan MAHKAMAH AGUNG Nomor 306 B/PK/PJK/2017 Tanggal 20 April 2017 — DIREKTUR JENDERAL PAJAK VS PT. TAIPAN NADENGGAN;
96 — 66 — Berkekuatan Hukum Tetap
96 — 66 — Berkekuatan Hukum Tetap
Theterm "beneficial owner" is not used in a narrow technicalsense, rather, it should be understood in its context and in lightof the object and purposes of the Convention, includingavoiding double taxation and the prevention of fiscal evasionand avoidance";Paragraf 10:"Relief or exemption in respect of an item of income is grantedby the State of source to a resident of the other ContractingState to avoid in whole or in part the double taxation that wouldotherwise arise from the concurrent taxation
Putus : 24-09-2013 — Upload : 18-12-2014
Putusan MAHKAMAH AGUNG Nomor 315 B/PK/PJK/2013 Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK vs. PT. EKAMAS FORTUNA
46 — 33 — Berkekuatan Hukum Tetap
46 — 33 — Berkekuatan Hukum Tetap
Relief or exemption in respect of an item of income isgranted by the State of source to a resident of the otherContracting State to avoid in whole or in part the doubletaxation that would otherwse arise from the concurrent taxationof that income by the State of residence.
Register : 06-05-2013 — Putus : 02-09-2014 — Upload : 19-01-2016
Putusan PN JAKARTA PUSAT Nomor 214/PDT.G/2013/PN.JKT.PST. Tanggal 2 September 2014 — PT. DEXTAM CONTRACTORS >< SHIMIZU CORPORATION,Cs
365 — 178
365 — 178
Part General Condition dari ConstructionAgreement: "SETTLEMENT OF DISPUTES; n nnn nnn nnn nnn nnn nnn nnn nnn nnnIf any disputes or difference of any kind whatsoever shall arise between the Employer and the Contractor or the Engineer and the Contractor in connectionwth, or arising out of the Contract, or the execution of the Works, whether duringthe progress of the Works or after their completion and whether before or after thetermination, abandonment or breach of the Contract, it shall, in the first
Register : 20-10-2010 — Putus : 16-06-2014 — Upload : 30-06-2015
Putusan PENGADILAN PAJAK Nomor 53152/PP/M.XIA/15/2014 Tanggal 16 Juni 2014 — Pemohon Banding dan Terbanding
255 — 80
255 — 80
OECD Transfer Pricing Guidelines Tahun 2010 menjelaskan bahwa:Paragraph 7.1.This chapter discusses issues that arise in determining for transferpricing purposes whether services have been provided by one member ofan MNE group to other members of that group and, if so, in establishingarm's length pricing for those intragroup services.
Register : 25-03-2015 — Putus : 23-04-2015 — Upload : 13-09-2017
Putusan PN SUKABUMI Nomor 64/Pid.Sus/2015/PN. SKb Tanggal 23 April 2015 — NASRUL HAERUL alias ADUN bin ASEP HIDAYAT NZ
41 — 3
41 — 3
., dan Widyatin =P eEEE ARISE ADEE, Tenismasing seba Halt net Reneore vant eels, MIB:gai Hakim Anggota. Putusan mana diucapkan pada hari Kamistanggal 23 April 2015 dalam persidangan yang terbuka untuk umum olehHalaman 28 dari 29 halaman Putusan Nomor 64/Pid. Sus/2015/PN.
Register : 03-02-2017 — Putus : 20-04-2017 — Upload : 14-07-2017
Putusan MAHKAMAH AGUNG Nomor 318 B/PK/PJK/2017 Tanggal 20 April 2017 — DIREKTUR JENDERAL PAJAK VS PT. TAPIAN NADENGGAN;
51 — 36 — Berkekuatan Hukum Tetap
51 — 36 — Berkekuatan Hukum Tetap
Paragraf 10"Relief or exemption in respect of an item ofincome is granted by the State of source to aresident of the other Contracting State to avoidin whole or in part the double taxation that wouldotherwise arise from the concurrent taxation ofthat income by the State of residence.
Register : 20-03-2013 — Putus : 24-09-2013 — Upload : 30-09-2015
Putusan MAHKAMAH AGUNG Nomor 278 B/PK/PJK/2013 Tanggal 24 September 2013 — DIRJEN PAJAK VS PT. EKAMAS FORTUNA;
55 — 36 — Berkekuatan Hukum Tetap
55 — 36 — Berkekuatan Hukum Tetap
Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State to avoidin whole or in part the double taxation that would otherwise arise fromthe concurrent taxation of that income by the State of residence.Halaman 23 dari 35 halaman.
Putus : 05-06-2017 — Upload : 19-09-2017
Putusan MAHKAMAH AGUNG Nomor 926/B/PK/PJK/2017 Tanggal 5 Juni 2017 — DIREKTUR JENDERAL PAJAK vs. PT. COCA COLA INDONESIA
180 — 90 — Berkekuatan Hukum Tetap
180 — 90 — Berkekuatan Hukum Tetap
Marketing activities undertaken by enterprises not owningtrademarks or trade names;Halaman 28 dari 68 halaman Putusan Nomor 926/B/PK/PJK/20176.366.376.38Difficult transfer pricing problems can arise whenmarketing activities are undertaken by enterprises that donot own the trademarks or tradenames that they arepromoting (such as a distributor of branded goods). Insuch a case, it is necessary to determine how themarketer should be compensated for those activities.
Marketing activities undertaken by enterprises not owningtrademarks or trade names;6.3.6 Difficult transfer pricing problems can arise when marketingactivities are undertaken by enterprises that do not own thetrademarks or tradenames that they are promoting (suchas a distributor of branded goods). In such a case, it Isnecessary to determine how the marketer should becompensated for those activities.
Putus : 12-04-2016 — Upload : 27-03-2017
Putusan PN SERANG Nomor 40/PDT.G/2015/PN SRG Tanggal 12 April 2016 — PERDATA
- PT. IGAS UTAMA
LAWAN
- PT. MAJUKO UTAMA INDONESIA, DKK
218 — 88
218 — 88
BOTH PARTIES agreed to enter a good faith negotiation in the event ofany disputes arise pursuant to this AGREEMENT.Putusan Perdata Gugatan Nomor 40/Pdt.G/2015/PN.Srg. Hal 15 dari 113 Hal3. In the event that BOTH PARTIES fail to achieve a settlementagreement after 90 (ninety) calendars DAYS of negotiation, BOTHPARTIES agreed to settle the disputes at the Indonesian NationalArbitrary Agency (BANI) in Jakarta.4. The conclusion/decree of BANI shall be final and become binding toBOTH PARTIES.
BOTH PARTIES agreed to enter a good faith negotiation in the event of any disputes arise pursuant to this AGREEMENT;3. In the event that BOTH PARTIES fail to achieve a settlementagreement after 90 (ninety) calendar DAYS of negotiation,BOTH PARTIES agreed to settle the dispute at the IndonesianNational Arbitrary Agency (BANI) in Jakarta.4.
Bahwa Indonesia telah sepakat dan oleh karenanya telah meratifisirKonvensi New York 1958, Pasal Il ayat 1, New York Convention onthe Recognition and Enforcement of Foreign Arbitral Awards (1958)menyatakan:Each Contracting State shall recognize an agreement inwriting under which the parties undertake to submit toarbitration all or any differences which have arisen or whichmay arise between them in respect of a defined legalrelationship, whether contractual or not, concerning a subjectmatter capable
Putus : 24-09-2013 — Upload : 13-12-2018
Putusan MAHKAMAH AGUNG Nomor 280 B/PK/PJK/2013 Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK VS PT. EKAMAS FORTUNA
51 — 75 — Berkekuatan Hukum Tetap
51 — 75 — Berkekuatan Hukum Tetap
Relief or exemption in respect of an item of income is grantedby the State of source to a resident of the other Contracting Stateto avoid in whole or in part the double taxation that wouldotherwise arise from the concurrent taxation of that income by theState of residence.
Putus : 25-03-2013 — Upload : 20-05-2014
Putusan MAHKAMAH AGUNG Nomor 860 /B/PK/PJK/2012 Tanggal 25 Maret 2013 — Direktur Jenderal Pajak vs PT. Tapian Nadenggan
34 — 37 — Berkekuatan Hukum Tetap
34 — 37 — Berkekuatan Hukum Tetap
Relief or exemption inrespect of an item of income is granted by the State of source to a resident ofthe other Contracting State to avoid in whole or in part the double taxationthat would otherwise arise from the concurrent taxation of that income by theState of residence.
Register : 12-09-2017 — Putus : 23-10-2017 — Upload : 26-10-2017
Putusan PN SUNGAI LIAT Nomor 567/Pid.B/2017/PN Sgl Tanggal 23 Oktober 2017 — Hasnawi Alias Mawi Bin Nawir
24 — 4
24 — 4
ARISe 1 (satu) buah palu yang terbuat dari gagang besi warna orange;dirampas untuk dimusnahkan;4.