kelaziman usaha pada transaksi dengan pihakpihak yangmempunyai hubungan istimewa;23a1).2).b1).2).Bahwa berdasarkan Manufacturing Agreement tanggal 17 Juli2002 antara PT Technopia Lever dan PT Technopia Jakarta(Pemohon Banding) diketahui sebagai berikut:Dalam Scope of Appointment (halaman 4) meliputi ..themanufacturer accepts the appointment to manufacture, package,store, and supply the products exclusively for the company;Berdasarkan halaman angka (2), (3) dan (4), diketahui bahwa:(2) The company has entered

into a distribution agreement withULI pursuant to wich ULI has agreed to undertake thedistribution of the products;(3) The company has entered into a licensing agreement withUnilever N.V. pursuant to wich the company has the right tothe use of the trademark under wich the products will besold;(4) The company wishes to enter into an agreement with themanufacturer for the manufacture and supply of theproducts on the terms set out below;Bahwa berdasarkan Laporan Technopia Lever yang telah diauditoleh

Mannan, Sofwan, Adnan, dan Rekan diketahuibahwa Termohon Peninjauan Kembali (semula PemohonBanding) memiliki beberapa perjanjian dengan related partynya,yaitu:Trademark Lisense Agreement;On 17 July 2002, The company entered into TrademarkLicense Agreement with Unilever N.V, a related party, in whichthe company is entitled to use Domestos Nomos trademark inIndonesia in connection with manufacture, packaging,advertising and sales of products in Indonesia...

;Technology Transfer Agreement;On 17 July 2002, the company entered into aTechnologyTransfer Agreement with Fumakilla MalaysiaBerhard (Fumakilla) and PT Technopia Jakarta (Technopia),related parties, in wich Fumakilla agreed to grant the companyand Technopia a license to use technical information and knowhow in connection with the manufacture, development and useHalaman 23 dari 30 halaman.

passing through the territory of any other ACFTAmember States;b) If the products are transported without passing through the territory of any nonACFTA member states;c) The products whose transport involves transit through one or more intermediatenonACFTA member states with or without transshipment or temporary storagein such countries, provided that:i) the transit entry is justified for geographical reason or by considerationrelated exclusively to transport requirements;ii) the products have not entered

Pada halaman 1 angka (2), (3) dan (4), diketahui bahwa:Halaman 20 dari 31 halaman Putusan Nomor 1638 B/PK/PJK/20167.6.V7.(2) The company has entered into a distribution agreement withULI pursuant to wich ULI has agreed to undertake thedistribution of the Products.(3) The Company has entered into a licensing agreement withUnilever N.V. pursuant to wich the Company has the right tothe use of the trademark under wich the Products will be sold.(4) The Company wishes to enter into an agreement with theManufacturer

Mannan, Sofwan, Adnan, dan Rekandiketahui bahwa Termohon Peninjauan Kembali (semula PemohonBanding) memiliki beberapa perjanjian dengan Related Partynya,yaitu:1).Trademark Lisense AgreementOn 17 July 2002, The company entered into Trademark LicenseAgreement with Unilever N.V, a related party, in which theCompany is entitled to use Domestos Nomos trademark inIndonesia in connection with manufacture, packaging,advertising and sales of products in Indonesia...Technology Transfer AgreementOn 17 July

2002, the Company entered into aTechnologyTransfer Agreement with Fumakilla MalaysiaBerhard (Fumakilla) and PT Technopia Jakarta (Technopia),related parties, in wich Fumakilla agreed to grant the Companyand Technopia a license to use technical information and knowhow in connection with the manufacture, development and useof products, on the terms and conditions set fort in thisagreement...Bahwa berdasarkan laporan keuangan Termohon PeninjauanKembali (semula Pemohon Banding) diketahui bahwa :a.b.Termohon

Berdasarkan halaman 1 angka (2), (3) dan (4), diketahuibahwa:(2) The company has entered into a distribution agreementwith ULI pursuant to wich ULI has agreed to undertakethe distribution of the Products.(3) The Company has entered into a licensing agreementwith Unilever N.V. pursuant to wich the Company hasthe right to the use of the trademark under wich theProducts will be sold.(4) The Company wishes to enter into an agreement withthe Manufacturer for the manufacture and supply of theProducts on

Trademark Lisense Agreement;On 17 July 2002, The company entered into TrademarkLicense Agreement with Unilever N.V, a related party, inwhich the Company is entitled to use Domestos Nomostrademark in Indonesia in connection with manufacture,packaging, advertising and sales of products in Indonesia...Halaman 25 dari 34 halaman.

Putusan Nomor 147/B/PK/PJK/2014262).Technology Transfer Agreement;On 17 July 2002, the Company entered into a TechnologyTransfer Agreement with Fumakilla Malaysia Berhard(Fumakilla) and PT. Technopia Jakarta (Technopia), relatedparties, in wich Fumakilla agreed to grant the Company andTechnopia a license to use technical information and knowhow in connection with the manufacture, development anduse of products, on the terms and conditions set fort in thisagreement...g.

Bahwa berdasarkan Manufacturing Agreement tanggal 17 Juli2002 antara PT Technopia Lever dan PT Technopia Jakarta(Pemohon Banding) diketahui sebagai berikut:Halaman 22 dari 35 halaman Putusan Nomor 340/B/PK/PJK/20151). dalam Scope of Appointment (halaman 4) meliputi .fheManufacturer accepts the appointment to manufacture, package,store, and supply the products exclusively for the Company..2). berdasarkan halaman 1 angka (2), (3) dan (4), diketahui bahwa:(2) the company has entered into a distribution

agreement withULI pursuant to wich ULI has agreed to undertake thedistribution of the Products.(3) The Company has entered into a licensing agreement withUnilever N.V. pursuant to wich the Company has the right to theuse of the trademark under wich the Products will be sold.(4) The Company wishes to enter into an agreement with theManufacturer for the manufacture and supply of the Products onthe terms set out below.Bahwa berdasarkan Laporan Technopia Lever yang telah diauditoleh KAP S.

Trademark Lisense AgreementOn 17 July 2002, The company entered into Trademark LicenseAgreement with Unilever N.V, a related party, in which theCompany is entitled to use Domestos Nomos trademark inIndonesia in connection with manufacture, packaging, advertisingand sales of products in Indonesia...2).

Technology Transfer AgreementOn 17 July 2002, the Company entered into a TechnologyTransferAgreement with Fumakilla Malaysia Berhard (Fumakilla) and PTTechnopia Jakarta (Technopia), related parties, in wich Fumakillaagreed to grant the Company and Technopia a license to usetechnical information and knowhow in connection with themanufacture, development and use of products, on the terms andconditions set fort in this agreement....

shall be considered as consigned directly from the exporting Member State tothe importing Member State:a) goods transported from an exporting Member State to the importingMember State; orb) goods transported through one or more Member States, other than theexporting Member State and the importing Member State, or through a nonMember State, provided that:the transit entry is justified for geographical reason or by consideration related exclusively totransport requirements;ii) the goods have not entered

shall be considered as consigned directly from the exportingMember State to the importing Member State:c) goods transported from an exporting Member State to the importing Member State; ord) goods transported through one or more Member States,other than the exportingMember State and the importing Member State, or through a nonMember State,provided that:iv) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,v) the goods have not entered

, Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related exclusively totransport requirements; (ii) the goods have not entered

shall be considered as consigned directly from the exporting MemberState to the importing Member State:a) goods transported from an exporting Member State to the importing Member State; orb) goods transported through one or more Member States,other than the exportingMember State and the importing Member State, or through a nonMember State,provided that:i) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements;ii) the goods have not entered

, Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isJustified for geographiphal reason or by consideration related exclusively totransport requirements; (ii) the goods have not entered

Berdasarkan halaman 1 angka (2), (3) dan (4), diketahuibahwa:(2) The company has entered into a distributionagreement with ULI pursuant to wich ULI has agreedto undertake the distribution of the Products.(3) The Company has entered into a licensing agreementwith Unilever N.V. pursuant to wich the Company hasthe right to the use of the trademark under wich theProducts will be sold.(4) The Company wishes to enter into an agreement withthe Manufacturer for the manufacture and supply ofthe Products on

Trademark Lisense Agreement;On 17 July 2002, The company entered into TrademarkLicense Agreement with Unilever N.V, a related party, inwhich the Company is entitled to use Domestos Nomostrademark in Indonesia in connection with manufacture,packaging, advertising and sales of products inIndonesia...;2). Technology Transfer Agreement;On 17 July 2002, the Company entered into aTechnologyTransfer Agreement with Fumakilla MalaysiaHalaman 30 dari 37 halaman.

pada saat pemeriksaantetapi pada saat persidangan Banding;Bahwa berdasarkan Manufacturing Agreement tanggal 17 Juli 2002antara PT Technopia Lever dan PT Technopia Jakarta (TermohonPeninjauan Kembali (semula Pemohon Banding)) diketahui sebagaiberikut:a. dalam Scope of Appointment (halaman 4) meliputi .theManufacturer accepts the appointment to manufacture,package, store, and supply the products exclusively for theCompany..b. pada halaman 1 angka (2), (8) dan (4), diketahui bahwa:(2) the company has entered

into a distribution agreement withULI pursuant to wch ULI has agreed to undertake thedistribution of the Products.(3) The Company has entered into a licensing agreement withUnilever N.V. pursuant to wch the Company has the right tothe use of the trademark under wch the Products wil besold.Halaman 26 dari 32 halaman.

Trademark Lisense AgreementOn 17 July 2002, The company entered into Trademark LicenseAgreement wth Unilever N.V, a related party, in which theCompany is entitled to use Domestos Nomos trademark inIndonesia in connection wth manufacture, packaging,advertising and sales of products jn Indonesia...2).

Technology Transfer AgreementOn 17 July 2002, the Company entered into aTechnologyTransfer Agreement wth Fumakilla Malaysia Berhard(Fumakilla) and PT Technopia Jakarta (Technopia), relatedparties, in wch Fumakilla agreed to grant the Company andTechnopia a license to use technical information and knowhow in connection with the manufacture, development anduse of products, on the terms and conditions set fort in thisagreement...7.11.

shall be considered as consigned directly from the exporting Member State tothe importing Member State:a) goods transported from an exporting Member State to the importingMember State; orb) goods transported through one or more Member States, other than theexporting Member State and the importing Member State, or through a nonMember State, provided that:i) the transit entry is justified for geographical reason or by consideration related exclusively totransport requirements,ii) the goods have not entered

shall be considered as consigned directly from the exportingMember State to the importing Member State:c) goods transported from an exporting Member State to the importingMember State; ord) goods transported through one or more Member States,other than theexporting Member State and the importing Member State, or through anonMember State, provided that:iv) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,v) the goods have not entered

Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more Membera.b.States, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related exclusively totransport requirements; (ii) the goods have not entered

shall be considered as consigned directly from the exporting MemberState to the importing Member State:a) goods transported from an exporting Member State to the importing Member State; orb) goods transported through one or more Member States,other than the exportingMember State and the importing Member State, or through a nonMember State,provided that:i) the transit entry is iustified for geographical reason or by considerationrelated exclusively to transport requirements,ii) the goods have not entered

, Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isJustified for geographiphal reason or by consideration related exclusively totransport requirements; (ii) the goods have not entered

Bahwa berdasarkan Manufacturing Agreement tanggal 17Juli 2002 antara PT TL dan Termohon Peninjauan Kembali(semula Pemohon Banding) diketahui halhal sebagai berikut:11.12.1. dalam Scope of Appointment (halaman 4) meliputithe Manufacturer accepts the appointment tomanufacture, package, store, and supply theproducts exclusively for the Company..11.12.2. berdasarkan halaman 1 angka (2), (3) dan (4),diketahui bahwa:(2) the company has entered into a distributionagreement with ULI pursuant to wich ULI

hasagreed to undertake the distribution of theProducts.(3) The Company has entered into a licensingagreement with Unilever N.V. pursuant towich the Company has the right to the use ofthe trademark under wich the Products will besold.(4) The Company wishes to enter into anagreement with the Manufacturer for themanufacture and supply of the Products onthe terms set out below.11.13.

Trademark Lisense AgreementOn 17 July 2002, The company entered intoTrademark License Agreement with Unilever N.V,a related party, in which the Company is entitled touse Domestos Nomos trademark in Indonesia inHalaman 30 dari 45 halaman. Putusan Nomor 901/B/PK/PJK/201311.14.11.15.connection with manufacture, packaging,advertising and sales of products in Indonesia...11.13.2.

Technology Transfer AgreementOn 17 July 2002, the Company entered into aTechnologyTransfer Agreement with FumakillaMalaysia Berhard (Fumakilla) and PT TechnopiaJakarta (Technopia), related parties, in wichFumakilla agreed to grant the Company andTechnopia a license to use technical informationand knowhow in connection with the manufacture,development and use of products, on the termsand conditions set fort in this agreement...Bahwa berdasarkan Laporan Keuangan TermohonPeninjauan Kembali (semula Pemohon

;b pada halaman angka (2), (3) dan (4), diketahui bahwa:(2) The company has entered into a distribution agreementwith ULI pursuant to wich ULI has agreed to undertakethe distribution of the Products;(3) The Company has entered into a licensing agreement withUnilever N.V. pursuant to wich the Company has the right291011to the use of the trademark under wich the Products willbe sold;(4) The Company wishes to enter into an agreement with theManufacturer for the manufacture and supply of theProducts

Mannan, Sofwan, Adnan, danRekan diketahui bahwa Termohon Peninjauan Kembali (semulaPemohon Banding) memiliki beberapa perjanjian denganRelated Partynya, yaitu:1 Trademark Lisense Agreement:On 17 July 2002, The company entered into TrademarkLicense Agreement with Unilever N.V, a related party, inwhich the Company is entitled to use Domestos Nomostrademark in Indonesia in connection with manufacture,packaging, advertising and sales of products in Indonesia...2 Technology Transfer Agreement:On 17 July

2002, the Company entered into aTechnologyTransfer Agreement with Fumakilla MalaysiaBerhard (Fumakilla) and PT Technopia Jakarta (Technopia),related parties, in wich Fumakilla agreed to grant theCompany and Technopia a license to use technical informationand knowhow in connection with the manufacture,development and use of products, on the terms and conditionsset fort in this agreement...

Berdasarkan halaman 1 angka (2), (3) dan (4), diketahuibahwa:(2) The company has entered into a distributionagreement with ULI pursuant to wich ULI has agreedto undertake the distribution of the Products.(3) The Company has entered into a licensing agreementwith Unilever N.V. pursuant to wich the Company hasthe right to the use of the trademark under wich theProducts will be sold.(4) The Company wishes to enter into an agreement withthe Manufacturer for the manufacture and supply ofthe Products on

Trademark Lisense Agreement;On 17 July 2002, The company entered into TrademarkLicense Agreement with Unilever N.V, a related party, inwhich the Company is entitled to use Domestos Nomostrademark in Indonesia in connection with manufacture,packaging, advertising and sales of products inIndonesia...;2).

Technology Transfer Agreement;On 17 July 2002, the Company entered into aTechnologyTransfer Agreement with Fumakilla MalaysiaBerhard (Fumakilla) and PT Technopia Jakarta(Technopia), related parties, in wich Fumakilla agreed togrant the Company and Technopia a license to usetechnical information and knowhow in connectionwith the manufacture, development and use ofproducts, on the terms and conditions set fort in thisagreement...;k.

Putusan Nomor 854/B/PK/PJK/20131).dalam Scope of Appointment (halaman 4) meliputi .theManufacturer accepts the appointment to manufacture,package, store, and supply the products exclusively for theCompany..2). berdasarkan halaman 1 angka (2), (3) dan (4), diketahui bahwa:(2) the company has entered into a distribution agreement wthULI pursuant to wch ULI has agreed to undertake thedistribution of the Products.(3) The Company has entered into a licensing agreement withUnilever N.V. pursuant to wch

Trademark Lisense AgreementOn 17 July 2002, The company entered into Trademark LicenseAgreement wth Unilever N.V, a related party, in which theCompany is entitled to use Domestos Nomos trademark inIndonesia in connection wth manufacture, packaging,advertising and sales of products in Indonesia...2).Technology Transfer AgreementOn 17 July 2002, the Company entered into a TechnologyTransferAgreement wth Fumakilla Malaysia Berhard (Fumakilla) and PTTechnopia Jakarta (Technopia), related parties, in

.;2) Berdasarkan halaman 1 angka (2), (3) dan (4), diketahui bahwa:(2) The company has entered into a distribution agreement withULI pursuant to wich ULI has agreed to undertake thedistnbution of the Products;(3) The Company has entered into a licensing agreement withUnilever N.V. pursuant to wich the Company has the right tothe use of the trademark under wich the Products will besold;(4) The Company wishes to enter into an agreement with theManufacturer for the manufacture and supply of theProducts

Putusan Nomor 853/B/PK/PJK/2013Termohon Peninjauan Kembali (semula Pemohon Banding)memiliki beberapa perjanjian dengan Related Partynya, yaitu:1) Trademark Lisense Agreement,On 17 July 2002, The company entered into TrademarkLicense Agreement with Unilever N.V, a related party, in whichthe Company is entitled to use Domestos Nomos trademark inIndonesia in connection with manufacture, packaging,advertising and sales of products in Indonesia ...;2) Technology Transfer Agreement;On 17 July 2002, the

Company entered into a TechnologyTransfer Agreement with Fumakilla Malaysia Berhard(Fumakilla) and PT Technopia Jakarta (Technopia), relatedparties, in wich Fumakilla agreed to grant the Company andTechnopia a license to use technical information and knowhowin connection with the manufacture, development and use ofproducts, on the terms and conditions set fort in this agreementy,nnyBahwa berdasarkan laporan keuangan Termohon PeninjauanKembali (Semula Pemohon Banding) diketahui bahwa:1) Termohon

~nne mn nnn nnn nenSaksi ke3: SUTRISNO;e Bahwa saksi sudah lama kenal dengan Pemohon, karena saksi bekerja ditempat penginapan ~milik Pemohon sudah 10 = (sepuluh)e Bahwa benar Pemohon tinggal di JI.Menteri Supeno No.17 Yogyakarta, iatinggal bersama anaknya yang bernamae Bahwa suami Pemohon bernama Pak Suwarno, dan sekarang sudahmeninggale Bahwa setahu saksi kedua orang tua Pemohon sudah meninggal dunia,dan nama ayah Pemohon Hubertus Soehoed, sedang ibunya bernamaAngelaFRUIEYTIIELTT sisson sree entered

untuk mengakhiri persengketaanantara mereka seperti termuat dalam surat gugatan dengan jalanperdamaian melalui mediasi dalam perkara Nomor : 451/Pdt.G/2017/PN.Jkt.Sel.sesuai dengan Pasal 130 HIR dan PERMA Nomor 01 Tahun 2016, dan untuk itu telahbersepakat untuk membuat Kesepakatan Perdamaian tertanggal 9 Oktober 2017,sebagai berikut:KESEPAKATAN PERDAMAIAN SETTLEMENT AGREEMENTKesepakatanPerdamaian (Kesepakatan) ini This Settlement Agreement (Agreement) isdibuat pada tanggal 9Oktober 2017 oleh dan entered

dikenakan tidak akan melebihi 10% (sepuluh persen) darijumlah laba setelah dikurangi dengan pajak penghasilan dan pajakpajaklainnya yang dikenakan atas penghasilan di Negara lainnya tersebut);Kelima, selanjutnya Pasal 10 ayat (8) antara P3B IndonesiaInggrismenyatakan bahwa: The provisions of paragraph 7 of this Article shallnot affect the provisions contained in any production sharing contractsand contracts of work (or any similar contracts) relating to the oil or gassector or other mining sector entered

royalti tersebutdianalisa sesuai dengan prinsip kewajaran dan kelaziman usaha12 Bahwa berdasarkan penelitian atas buktibukti dan faktafakta di persidanganterkait dengan pembayaran royalty tersebut diketahui halhal sebagai berikut:e bahwa yang dimaksud sebagai royalti dalam sengketa ini adalah akunassistance fee dan akun brand fee yang merupakan unsur selling expense;e bahwa berdasarkan butir 1 huruf d General halaman 8 catatan atas laporankeuangan terdapat klausal sebagai berikut:I The Company entered

into a technical information and adviceagreement with Panasonic Corporation, Japan (formerly MatsushitaElectric Industrial Co, Ltd, Japan), the ultimate parent company.Under this agreement, the Company has to pay a technical assistancefee to Panasonic Corporation, Japan of 5 % of the net selling price ofall products manufactured and sold by the Company;192 The Company also entered into a Trademark License Agreement withPanasonic Corporation, Japan who grants the Company to use thetrademarks in the

dikenakan tidak akan melebihi 10% (sepuluh persen) darijumlah laba setelah dikurangi dengan pajak penghasilan dan pajakpajaklainnya yang dikenakan atas penghasilan di Negara lainnya tersebut);Kelima, Selanjutnya Pasal 10 ayat (8) antara P3B IndonesiaInggrismenyatakan bahwa: The provisions of paragraph 7 of this Article shallnot affect the provisions contained in any production sharing contractsand contracts of work (or any similar contracts) relating to the oil or gassector or other mining sector entered

Dalam kontrak tersebut telah disebutkan spesifikasipekerjaanpekerjaan yang harus Pemohon Banding lakukan.Bahwa substansi dari Intercompany Technical Assistance Feesebagaimana dibuat dalam agreement antara Pemohon Bandingdengan HESI adalah:"Under an agreement between PT Baroid Indonesia (the Company) andHalliburton Energy Services Inc (HES Inc.) entered into January 2002, theCompany has the right to patented and nonpatented technology, software,technical and non technical trade secret and knowhow,