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Putus : 10-06-2015 — Upload : 08-03-2016
Putusan MAHKAMAH AGUNG Nomor 185/B/PK/PJK/2015 Tanggal 10 Juni 2015 — DIREKTUR JENDERAL PAJAK vs PT. NUSA TOYOTETSU
115 — 66 — Berkekuatan Hukum Tetap
115 — 66 — Berkekuatan Hukum Tetap
The taxpayer also could be expected toexamine, based on information reasonably available, whether theconditions used to establish transfer pricing in prior years have changed,if those conditions are to be used to determine transfer pricing for thecurrent year.Bahwa ketentuan OECD Transfer Picing Guideliness tersebut di atas,Wajid Pajak/ Termohon Peninjauan Kembali (Semula PemohonBanding) harus berusaha keras untuk menentukan bahwa transferpricing untuk tujuan perpajakan telah sesuai dengan arm's
Putus : 22-06-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 453/B/PK/PJK/2016 Tanggal 22 Juni 2016 — PT. CHAROEN POKPHAND INDONESIA, Tbk VS DIREKTUR JENDERAL PAJAK
154 — 95 — Berkekuatan Hukum Tetap
154 — 95 — Berkekuatan Hukum Tetap
Untuk menghindarikeraguraguan, kami kutip dibawah ini dokumen bukti tagihan tersebut,yang jelas membuktikan secara nyata bahwa dokumen tagihan telahdikeluarkan oleh CPIG, dibawah kop surat CPIG, dan didalamnyadisebutkan agar royalti dibayarkan ke rekening CPIG, sebagai berikut(vide Bukti PK47):Please note that the following fees is due payable by you: 2008 Part of Royalty Fee Rp. 37,841 ,084,374.Please kindly remit those fees to the following USD Account:JP Morgan Chase Bank, New YorkFor account
Putus : 30-06-2015 — Upload : 02-12-2015
Putusan MAHKAMAH AGUNG Nomor 306/B/PK/PJK/2015 Tanggal 30 Juni 2015 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI
88 — 61 — Berkekuatan Hukum Tetap
88 — 61 — Berkekuatan Hukum Tetap
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
Putus : 19-11-2014 — Upload : 16-06-2015
Putusan MAHKAMAH AGUNG Nomor 647/B/PK/PJK/2014 Tanggal 19 Nopember 2014 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI
198 — 99 — Berkekuatan Hukum Tetap
198 — 99 — Berkekuatan Hukum Tetap
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 not apply if more than 50 per cent of such income isused to satisfy claims by such persons (including interest, royalties,development, advertising, initial and travel expenses, and depreciation ofany kind of business assets including those
Putus : 31-07-2015 — Upload : 02-12-2015
Putusan MAHKAMAH AGUNG Nomor 343/B/PK/PJK/2015 Tanggal 31 Juli 2015 — DIREKTUR JENDERAL PAJAK VS PT. BATU HITAM PERKASA
67 — 44 — Berkekuatan Hukum Tetap
67 — 44 — Berkekuatan Hukum Tetap
Commentary on Article 11 Paragraph 17 :any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes) ";Buku berjudul "Beneficial Ownership of Royalties in Bilateral TaxTreaties" yang ditulis oleh Carl
Putus : 14-09-2016 — Upload : 10-11-2016
Putusan MAHKAMAH AGUNG Nomor 1020/B/PK/PJK/2016 Tanggal 14 September 2016 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI
244 — 92 — Berkekuatan Hukum Tetap
244 — 92 — Berkekuatan Hukum Tetap
Commentary on Article 11 Paragraph 17Any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),8. 2.
Putus : 01-12-2015 — Upload : 16-06-2016
Putusan MAHKAMAH AGUNG Nomor 1004/B/PK/PJK/2015 Tanggal 1 Desember 2015 — DIREKTUR JENDERAL PAJAK vs. BUT THE BANK OF TOKYO-MITSUBISHI UFJ, LTD
109 — 59 — Berkekuatan Hukum Tetap
109 — 59 — Berkekuatan Hukum Tetap
Thededuction allowable to the permanent establishment for any of theexpenses of the enterprise attributed to it does not depend upon theactual reimbursement of such expenses by the permanentestablishment." .. ..whilst the wording of paragraph 3 suggested that thededuction for expenses incurred for the purposes of permanentestablishments should be the actual cost of those expenses, normallywithout adding any profit element;Bahwa Peraturan Direktur Jenderal Pajak Nomor PER9/PJ/2010 tentangStandar Pemeriksaan
Putus : 30-06-2015 — Upload : 02-12-2015
Putusan MAHKAMAH AGUNG Nomor 307/B/PK/PJK/2015 Tanggal 30 Juni 2015 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI
59 — 46 — Berkekuatan Hukum Tetap
59 — 46 — Berkekuatan Hukum Tetap
Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from,or a reduction of tax shall not apply if more than 50 per cent ofsuch income 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
Putus : 11-04-2013 — Upload : 12-08-2014
Putusan MAHKAMAH AGUNG Nomor 101 K/TUN/2013 Tanggal 11 April 2013 — YAYASAN WAHANA LINGKUNGAN HIDUP INDONESIA (WALHI), dk vs MENTERI NEGARA LINGKUNGAN HIDUP REPUBLIK INDONESIA
448 — 1719 — Berkekuatan Hukum Tetap
448 — 1719 — Berkekuatan Hukum Tetap
These measuresshall include, inter alia, those designed to minimize to the fullestpossible extent : (a) the release of toxic, harmful or noxious substances,especially those which are persistent, from landbasedsources, from or through the atmosphere or by dumping ;teriemahan bebas : langkahlangkah yang diambil harusditujukan pada seluruh sumber pencemaran laut. Langkahlangkah tersebut antara lain, meliputi upaya untuk sejauhmungkin meminimasi a).
Putus : 08-07-2015 — Upload : 15-09-2016
Putusan MAHKAMAH AGUNG Nomor 833 K/Pdt/2015 Tanggal 8 Juli 2015 — BUPATI (KEPALA PEMERINTAH DAERAH) KABUPATEN
TANGERANG cq. BADAN PENGELOLA KEUANGAN DAN
ASET DAERAH (BPKAD), dkk VS H. AHMAD SYAHRONI BA Bin (ALM) H. SUGANI, dkk
43 — 39 — Berkekuatan Hukum Tetap
43 — 39 — Berkekuatan Hukum Tetap
Corruptionalso occurs when instead of proceedings being determined on the basis ofevidence and the law, their outcome is affected by improper influences,inducements pressures, threats, or interference, directly or indirectly, fromany quarter or for any reason including those arising from : a conflict ofinterest, nepotism, favouritism to friends, or a particular association orinstitution, consideration of post retirement placements, impropersocialisation with members of the legal profession, the executive
Putus : 28-11-2014 — Upload : 15-06-2016
Putusan MAHKAMAH AGUNG Nomor 1075 K/Pdt/2014 Tanggal 28 Nopember 2014 — PT GUNUNG PUTRI GRAHA MAS vs PT TUGU PRATAMA INDONESIA
191 — 137 — Berkekuatan Hukum Tetap
191 — 137 — Berkekuatan Hukum Tetap
Berikut kamikutip bunyi ketentuanketentuan tersebut di atas :General conditions applying to all sections butir 11 dalam polis asuransi:The Insured shall at the expense of the Insurers do and concur in doingand permit to be done all such acts and things as may be necessary orrequired by the Insurers in the interest any rights or remedies or ofobtaining relief or indemnity from parties (other than those insured underthis Policy) to which the Insurers shall be or would become entitled orsubrogation
Putus : 28-05-2015 — Upload : 04-08-2015
Putusan PN JAKARTA SELATAN Nomor 209/Pdt.G/2015/PN. Jkt. Sel. Tanggal 28 Mei 2015 — Direktorat Jendral Bina Marga, Kementerian Pekerjaan Umum, Pemerintah Republik Indonesia.
Lawan
SMCC âÃÂàHutama Joint Operation.
204 — 203
204 — 203
Bahwa penegasan sifat final and binding putusan arbitrase jugatercantum dalam Article 53 (1) ICSID yang berbunyi:"The award shallbe binding on the parties and shall not be subject to any appeal or toany other remedy except those provided for in this Convention. Eachparty shall abide by and comply with the terms of the award except toHal. 19 dari 39 Hal. Putusan Nomor 209/Padt.G/2015/PN.
Putus : 19-11-2014 — Upload : 01-10-2015
Putusan MAHKAMAH AGUNG Nomor 646/B/PK/PJK/2014 Tanggal 19 Nopember 2014 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI
100 — 48 — Berkekuatan Hukum Tetap
100 — 48 — Berkekuatan Hukum Tetap
Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from,or a reduction of tax shall not apply if more than 50 per cent ofsuch income 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
Putus : 30-03-2016 — Upload : 15-06-2016
Putusan MAHKAMAH AGUNG Nomor 153/B/PK/PJK/2016 Tanggal 30 Maret 2016 — DIREKTUR JENDERAL PAJAK vs. PT TH INDO PLANTATIONS
70 — 48 — Berkekuatan Hukum Tetap
70 — 48 — Berkekuatan Hukum Tetap
inthemanagement, control or capital of an enterprise of the otherContracting State, orb) The same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a Contracting Stateand an enterprise of the other Contracting State,and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, then anyprofits which would, but for those
conditions, have accrued to one of theenterprises, but, by reason of those conditions, have not so accrued, maybe included in the profits of that enterprise and taxed accordingly;Bahwa berdasarkan OECD Transfer Pricing Guidelines diberikanlangkahlangkah pengujian atas kewajaran pembebanan IntraGroupHalaman 73 dari 91 halaman.
Putus : 01-11-2017 — Upload : 14-03-2018
Putusan MAHKAMAH AGUNG Nomor 1795/B/PK/PJK/2017 Tanggal 1 Nopember 2017 — DIREKTUR JENDERAL BEA DAN CUKAI vs PT PHILIP MORRIS INDONESIA
85 — 53 — Berkekuatan Hukum Tetap
85 — 53 — Berkekuatan Hukum Tetap
The royalty is payable to M irrespective of whether uses M's ingredients or those from local suppliers; it is therefore nota condition of sale of the goods, and for valuation purposes cannotbe added by virtue of Article 8.1 (c) to the price actually paid orpayable;Berikut adalah terjemahannya :1.M produsen asing memiliki Trademark yang dilindungi di negarapengimpor.
The general words are to berestricted to things of the same class as those which are spesified.The expressio unius eclusio alterius principleThis principle, which also comes in the form inclusio unius,exclusio alterus, may be translated as the expression (or theinclusion) of one thing implies the exclusion of another.Bahwa pada intinya, lan McLeod mengemukakan tiga asas dalamContextualism yaitu:(1) Asas noscitur a sociisSuatu hal diketahui dari associatednya.
Register : 10-04-2014 — Putus : 30-06-2014 — Upload : 30-04-2015
Putusan MAHKAMAH AGUNG Nomor 218 B/PK/PJK/2014 Tanggal 30 Juni 2014 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI;
54 — 38 — Berkekuatan Hukum Tetap
54 — 38 — Berkekuatan Hukum Tetap
Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemptionfrom, or a reduction of tax shall not apply if more than 50 percent of such income is used to satisfy claims by such persons(including interest, royalties, development, advertising, initialand travel expenses, and depreciation of any kind of businessassets including those on immaterial goods and processes),8.2.
Putus : 27-01-2011 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 136/B/PK/PJK/2007 Tanggal 27 Januari 2011 — BUT ABN AMRO BANK N.V. (ABN) vs DIREKTUR JENDERAL PAJAK,
61 — 43 — Berkekuatan Hukum Tetap
61 — 43 — Berkekuatan Hukum Tetap
So long as the various branchesare part of the same legal entity which has been registered wth theComptroller, no GST is to be charged on those supplies."Terjemahannya:"Karena pengertian biasa dari kata 'memasok' adalah untukmenyediakan atau melayani suatu transaksi yang melibatkan pasokanmenyiratkan bahwa ada dua pihak dalam transaksi tersebut.
Register : 04-08-2014 — Putus : 19-11-2014 — Upload : 14-08-2015
Putusan MAHKAMAH AGUNG Nomor 649 B/PK/PJK/2014 Tanggal 19 Nopember 2014 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI
53 — 91 — Berkekuatan Hukum Tetap
53 — 91 — Berkekuatan Hukum Tetap
Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemption from, orareduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),8.2.
Putus : 14-09-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1525 B/PK/PJK/2017 Tanggal 14 September 2017 — DIREKTUR JENDERAL PAJAK VS PT. BHLN KOMATSU LOGISTICS CORP;
69 — 48 — Berkekuatan Hukum Tetap
69 — 48 — Berkekuatan Hukum Tetap
It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.
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;
114 — 73 — Berkekuatan Hukum Tetap
114 — 73 — Berkekuatan Hukum Tetap
Corruption also occurs when insteadof proceedings being determined on the basis of evidence and the law, theiroutcome is affected by improper influences, inducements pressures, threats,or interference, directly or indirectly, from any quarter or for any reasonincluding those arising from : a conflict of interest, nepotism, favountism tofriends, or a particular association or institution, consideration of postretirement placements, improper socialisation with members of the legalprofession, the executive