Putusan Nomor 1992/B/PK/Pjk/2019company which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other Statein accordance with its law, but the additional tax so charged shall notexceed 10 per cent of the amount of such profits after deductingtherefrom income tax and other taxes on income imposed thereon in thatother State,Terjemahan Bahasa Indonesia:(Terlepas dari ketentuanketentuan

Putusan Nomor 1617/B/PK/Pjk/2018therefrom income tax and other taxes on income imposed thereon in thatother StateTerjamahan Bahasa Indonesia:(Terlepas dari ketentuanketentuan lainnya dalam Persetujuan ini,apabila suatu perusahaan yang merupakan penduduk salah satu Negaramemiliki bentuk usaha tetap di Negara lainnya, maka keuntungan bentukusaha tetap tersebut dapat dikenakan pajak tambahan di Negara lainnyaitu sesuai dengan perundangundangannya, namun pajak tambahantersebut tidak akan melebihi 10%

peredaran usaha,dan tanggapan Pemohon Banding atas Surat Pemberitahuan HasilPenelitian Keberatan (Surat Pemohon Banding Nomor: 22/DCI/F&A/2010tanggal 5 oktober) sebagai berikut:i) Pemeriksa sesungguhnya tidak mengungkapkan bahwa dalam transaksiantara kedua perusahaan telah diciptakan syaratsyarat (kondisiHalaman 5 dari 33 halaman Putusan Nomor 1049/B/PK/PJK/2014kondisi) tertentu yang berbeda dengan yang berlaku bagi perusahaanmWperusahaan yang indipenden; Pemeriksa tidak mengungkapkan "acondision imposed

didalam koreksinya;ii) Pasal 9 P3B Indonesia Jerman mengatur bahwa koreksi atas transaksiantar dua pihak yang mempunyai hubungan istimewa hanya dapatdilakukan bila terdapat "conditions are made imposed between the twoenterprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises";c.

Putusan Nomor 2034/B/PK/Pjk/2019resident of one of the two States has a permanent establishment in theother State, the profits of the permanent establishment may be subjectedto an additional tax in that other State in accordance with its law, butthe additional tax so charged shall not exceed 10 per cent of theamount of such profits after deducting therefrom income tax and othertaxes on income imposed thereon in that other State;Terjemahan Bahasa Indonesia(Terlepas dari ketentuanketentuan lainnya

yangdimuat dalam Article 10.8 yang menyatakan bahwa: Not with standingany other provisions of this Agreement, where a company which Is aresident of one of the two States has a permanent establishment in theother State, the profits of the permanent establishment may be subjectedto an additional tax in that other State in accordance with its law, but theadditional tax so charged shall not exceed 10 per cent of the amount ofsuch profits after deducting therefrom income tax and other taxes onincome imposed

Since the burden of all taxes,Includings those imposed on things, must be ultimately beborne by persons. /As such, inrem taxes are inferior to welldesigned personal taxes imposed directly so as to allow forHalaman 18 dari 68 halaman. Putusan Nomor 2100/B/PK/PJK/201 7particular taxpayer's ability to pay.

Since personal taxes must beassessed on household side, such taxes tend to be generallysuperior in equity to those imposed on the firm side;(Perbedaan antara perpajakan Individu dan inrem adalahsangat penting pada saat membahas Sistem Pajak yang Adil.Keadilan harus dievaluasi dalam hal hasil atas pendistribusianbeban diantara individu. Karena beban dari pajak, termasukpajak yang dikenakan atas sesuatu, pada akhirnya harusditanggung oleh individuindividu.

, memutus atauyurisaiksi,)/Inpersonam/personal: against a person for thepurpose of imposing a liability or obligation used especiallyoflegal actions, judgments, or jurisdiction;(Atas/terhadap individu dengan tujuan untuk mengenakankewajiban atau keharusan digunakan secara khusus untuktindakan hukum, memutus atau yurisdiksi);Bahwa Musgrave and Musgrave juga mengenal pembagianpajak antara Pajak Langsung dan Pajak Tidak Langsung,yang mereka katakan sebagal:ceeeeeees direct taxes as those which are imposed

initially on theindividual or household that is meant to bear the burden;Indirect taxes are taxes which are imposed at some other pointin the system but are meant to be shifted to whomever issupposed to be the final bearer of the burden;Halaman 19 dari 68 halaman.

sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa:Notwithstanding any other provisions of this Agreement, where acompany which is a resident of one of the two States has apermanent establishment in the other State, the profits of thepermanent establishment may be subjected to an additional tax inthat other State in accordance with its law, but the additional tax socharged shall not exceed 10 per cent of the amount of suchprofits after deducting therefrom income tax and other taxes onincome imposed

Putusan Nomor 1993/B/PK/Pjk/2019company which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other State inaccordance with its law, but the additional tax so charged shall notexceed 10 per cent of the amount of such profits after deductingtherefrom income tax and other taxes on income imposed thereon in thatother State;Terjemahan Bahasa Indonesia;(Terlepas dari ketentuanketentuan

yang dimuat dalamArticle 10.8 yang menyatakan bahwa : Notwithstanding any otherprovisions of this Agreement, where a company which Is a resident ofone of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected to anadditional tax in that other State in accordance with its law, but theadditional tax so charged shall not exceed 10 per cent of the amount ofsuch profits after deducting therefrom income tax and other taxes onincome imposed

sebagaimana yang dimuat dalamArticle 10.8 yang menyatakan bahwa: "Notwithstanding any otherprovisions of this Agreement, where a company which is a resident ofone of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected toanadditional tax in that other State in accordance with its law, but theadditional tax so charged shall not exceed 10 per cent of the amount ofsuch profits after deducting therefrom income tax and other taxes onincome imposed

yangdimuat dalam Article 10.7 yang menyatakan bahwa : Notwithstanding anyother provisions of this Agreement, where a company which is a residentof one of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected to anadditional tax in that other State in accordance with its law, but theadditional tax so charged shall not exceed 10 per cent of the amount ofsuch profits after deducting there from income tax and other taxes onincome imposed

sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa: Notwithstandingany other provisions of this Agreement, where a company which Is aresident of one of the two States has a permanent establishment in theother State, the profits of the permanent establishment may be subjectedto an additional tax in that other State in accordance with its law, butthe additional tax so charged shall not exceed 10 per cent of theamount of such profits after deducting therefrom income tax and othertaxes on income imposed

If such resident carries on business as aforesaids,tax maybe imposed by that other Contracting State on the business profits of such resident but only on somuch of such profits as are attributable to the permanent establishment or are derived from sourceswithin such other Contracting State from sales of goods or merchandise of the same kind as thosesold, or from other business transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan,

Since the burden of all taxes,Includings those imposed on things, must be ultimately beborne by persons./As such, inrem taxes are inferior to welldesigned personal taxes imposed directly so as to allow forHalaman 17 dari 66 halaman. Putusan Nomor 2102/B/PK/PJK/2017particular taxpayer's ability to pay.

Since personal taxes must beassessed on household side, such taxes tend to be generallysuperior in equity to those imposed on the firm side;(Perbedaan antara perpajakan Individu dan inrem adalahsangat penting pada saat membahas Sistem Pajak yang Adil.Keadilan harus dievaluasi dalam hal hasil atas pendistribusianbeban diantara individu. Karena beban dari pajak, termasukpajak yang dikenakan atas sesuatu pada akhirnya harusditanggung oleh individuindividu.

tindakan hukum, memutus atauyurisaiksi);Inpersonam/personal: against a person for the purpose ofimposing a liability or obligationused especially of legal actions,Judgments, or jurisdiction;(Atas/terhadap individu dengan tujuan untuk mengenakankewajiban atau keharusan digunakan secara khusus untuktindakan hukum, memutus atau yurisdiksi);bahwa Musgrave and Musgrave juga mengenal pembagianpajak antara Pajak Langsung dan Pajak Tidak Langsung,yang mereka katakan sebagai:...direct taxes as those which are imposed

initially on theindividual or household that is meant to bear the burden;Indirect taxes are taxes which are imposed at some other pointin the system but are meant to be shifted to whomever issupposed to be the final bearer of the burden;Halaman 18 dari 66 halaman.

Hal inikarena PSC telah berlaku terlebih dahulu daripada Tax Treaty IndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnya jangka waktukontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The CONTRACTOR shall severally pay tothe government the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.

adalah sesuai dengan Kontrak BagiHasil sampai dengan masa kontrak berakhir kecuali terdapatperubahan, pembatalan, atau modifikasi atas kontrak tersebut;(ob) Seksi V angka 1.2 (r) Kontrak Bagi Hasil Pemohon PeninjauanKembali yang ditandatangani pada tanggal 26 Desember 1991 yangberlaku efektif pada tanggal 6 September 1998 (Bukti PK8)menyatakan bahwa:The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income Tax including the final tax on profitsafter tax deduction imposed

Linat pula Seksi V angka 1.2 (r) PSCPemohon Peninjauan Kembali yang menyatakan bahwa:The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income Tax including the final tax on profits aftertax deduction imposed on it pursuant to the Indonesian Income Tax Lawand its implementing regulations.

:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other Contracting State) in accordance with the laws of the otherContracting State but the rate of tax so imposed

Berikut adalah kutipan butir 4 huruf (c)Protocol Tax Treaty Indonesia Malaysia (Bukti PK11):In connection with Article 7 Business profits, nothing in this Article shallprevent either Contracting State from imposing, apart from the corporateincome tax, a branch profits tax on the after tax profits of the permanentestablishment, provided that the tax so imposed shall not exceed 12.5% ofsuch amount;Terjemahannya dalam Bahasa Indonesia menyatakan:Dalam hubungan dengan pasal 7 Laba Usaha, tidak ada dalam

Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dan Pemerintah Jepang dinyatakan:Pasal 9:"Where :a. an enterprise of Contracting State participates directly or indirectly inthe management, control or capital of an enterprise of the otherContracting State, orb. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting State;and in either case conditions are made imposed

Persetujuan Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dan Pemerintah Jepang:Pasal 9:"Where :c. an enterprise of Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, ord. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;and in either case conditions are made imposed

yangdimuat dalam Article 10.8 yang menyatakan bahwa : Notwithstandingany other provisions of this Agreement, where a company which Is aresident of one of the two States has a permanent establishment in theother State, the profits of the permanent establishment may be subjectedto an additional tax in that other State in accordance with its law, butthe additional tax so charged shall not exceed 10 per cent of theamount of such profits after deducting therefrom income tax and othertaxes on income imposed

yang dimuat dalam Article 10.8 yang menyatakan bahwa:Notwithstanding any other provisions of this Agreement, where acompany which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other State inaccordance with its law, but the additional tax so charged shall notexceed 10 per cent of the amount of such profits after deductingtherefrom income tax and other taxes on income imposed

sebagaimana yang dimuat dalam Article 10.8 yangmenyatakan bahwa:Notwithstanding any other provisions of this Agreement, where acompany which is a resident of one of the two States has apermanent establishment in the other State, the profits of thepermanent establishment may be subjected to an additional taxin that other State in accordance with its law, but the additional taxso charged shall not exceed 10 per cent of the amount of suchprofits after deducting therefrom income tax and other taxes onincome imposed

Nomor 1005 K/Pdt/2016legal limitation relating to, by or of the Charterers or any other person,and we shall not be discharged or released from our obligationshereunder by any arrangement or agreement made between you and theCharterers or a receiver, administrative receiver, administrator, liquidator,or similar officer of the Charterers, or by renegotiation, substitution,alteration, amendment or variation (however fundamental) of theobligations imposed upon the Charterers under or in connection with

Nomor 1005 K/Pdt/2016status of, or any legal limitation relating to, by or of the Charterers or anyother person, and we shall not be discharged or released from ourobligations hereunder by any arrangement or agreement made betweenyou and the Charterers or a receiver, administrative receiver,administrator, liquidator, or similar officer of the Charterers, or byrenegotiation, substitution, alteration, amendment or variation (howeverfundamental) of the obligations imposed upon the Charterers under or