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Urut Berdasarkan
 
Register : 07-07-2023 — Putus : 14-09-2023 — Upload : 15-09-2023
Putusan PN SUNGAI LIAT Nomor 222/Pid.Sus/2023/PN Sgl
Tanggal 14 September 2023 — Penuntut Umum:
Rico Anggi Bernandus, S.H.
Terdakwa:
IRAWAN Als IWAN Bin SABARUDIN
6555
  • pidana penjara selama 3 (tiga) tahun ;
  • Menetapkan masa penangkapan dan penahanan yang telah dijalani oleh Terdakwa dikurangkan seluruhnya dari pidana yang dijatuhkan;
  • Menetapkan Terdakwa tetap berada dalam tahanan;
  • Menetapkan barang bukti berupa :
    • 1 (satu) bilah senjata tajam jenis pisau terbuat dari stainless merk HS berukuran kurang lebih 20 cm;
    • 1 (satu) helai baju lengan pendek berwarna hitam abu-abu bertuliskan NOTHING worth
Putus : 13-02-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 12 /B/PK/PJK/2017
Tanggal 13 Februari 2017 — DIREKTUR JENDERAL PAJAK vs PT. CHEVRON PACIFIC INDONESIA
4547 Berkekuatan Hukum Tetap
  • Putusan Nomor 12/B/PK/PJK/201 7value added tax, transfer tax, import and export duties onmaterials, equipment and supplies brought into Indonesia byCONTRACTOR, its contractors and subcontractors; exactions inrespect of property, capital, net worth, operations, remittances ortransactions, including any tax or levy on or in connection withoperations performed hereunder by CONTRACTOR...
    (b) Except with respect to CONTRACTOR's obligation to paythe Income Tax Including final tax on profits after taxdeduction as set forth at subsection 1.2(r) of this SectionIV. assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax,import and export duties on materials, equipment andsupplies brought into Indonesia by CONTRACTOR, itscontractors and sobcontractors; exactions in respect ofproperty, capital, net worth, operations, remittances ortransactions, including
Putus : 19-12-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1587/B/PK/PJK/2016
Tanggal 19 Desember 2016 — DIREKTUR JENDERAL PAJAK VS PT. CHEVRON PACIFIC INDONESIA
3421 Berkekuatan Hukum Tetap
  • Indonesia CONTRACTORmenyebutkan bahwa:"PERTAMINA shall:Except with respect to CONTRACTOR'S obligation to pay theIncome Tax including the final tax on profits after tax deduction asset forth at subsection 1.2(r) of this Section IV, assume anddischarge other Indonesian taxes of CONTRACTOR including valueadded tax, transfer tax, import and export duties on materials,equipment and supplies brought into Indonesia by CONTRACTOR,its contractors and subcontractors; exactions in respect of property,capital, net worth
    (b) Except with respect to CONTRACTOR's obligation to paythe Income Tax Including final tax on profits after taxdeduction as set forth at subsection 1.2(r) of this Section IV.assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax,import and export duties on materials, equipment andsupplies brought into Indonesia by CONTRACTOR, itscontractors and sobcontractors; exactions in respect ofproperty, capital, net worth, operations, remittances ortransactions, including
Register : 11-05-2016 — Putus : 21-06-2016 — Upload : 28-07-2016
Putusan PN UNAAHA Nomor 65/Pid.B/2016/PN.Unh
Tanggal 21 Juni 2016 — - Kasrudin als Gunde bin Abdul Kadir
6531
  • dipersidangan puntidak ada pernyataan untuk meminta maaaf kepada saksi Hasrat dan saksiSaasi tersebut maka dengan demikian dirasa memenuhi rasa keadilan untuklamanya pidana yang akan dijatuhkan oleh Majelis Hakim yang akan disebutkandalam amar putusan ini dan diharapkan agar terdakwa dapat menyadari danmenginsyafi kesalahannya serta tidak akan mengulangi perbuatan tersebutkelak dikemudian hari;Menimbang, bahwa sebagai renungan, Socrates, filsuf besar Yunanikuno berseru The unexamined Life is Not Worth
Putus : 15-05-2012 — Upload : 11-07-2012
Putusan PN SIDOARJO Nomor 319/Pid.B/2012/Pn.Sda
Tanggal 15 Mei 2012 — 1.ISMAIL EFENDI 2.CHUSAIRI 3.SULTON 4.RAYMOND LABU 5.SETYO ARDIN NUGROHO 6.LIE IK SWAN ALIAS IKSAN 7.AMIN 8.ABDUL MALIK
162
  • jantan bangkok , 1 buah jam dinding warna putih merek Nagoya, 1 buah terpal warnabiru, 1 buah spanduk warna merah, 2 bak air warna merah dan hitam, 4 batang besi, 1 kaplampu warna hijau, 1 buah lampu, 2 tali tambang plastik warna kuning, 1 tali tambang plastikwarna hijau, 1 tmbang plastik warna biru, 5 buah spon/busa, 1 buku tulis warna hijau, 1 buah bulpen dirampas untuk dimusnahkan;Menghukum pula kepada para terdakwa untuk membayar biaya perkara masingmasing sebesar Rp. 5000,(lima ribu rupiah); WORTH
Register : 12-07-2013 — Putus : 19-08-2014 — Upload : 25-06-2015
Putusan PENGADILAN PAJAK Nomor Put-54416/PP/M.XVI.A/16/2014
Tanggal 19 Agustus 2014 — Pemohon Banding dan Terbanding
24434
  • MooringLife Saving Equipment And Boat DavitAwning and Canvas WorkRailStanchion and DavitSkylight and Removable PlateGate HoleRamp Door2 Deck Machinery Parts for WindlassMooring WinchCapstanBoat WinchSteering gearLift Handling HoistHandling CraneDerrickBow ThrusterHydraulic Pump UnitRefrigerating Plant Dst IVCARGO PART 24CargoHandlingMachineryParts For Cargo Handling Machinery,Such asCargo HoseCargo PumpCargo HeaterCargo Measuring EquipmentsInert Gas Generator PlantTank Cleaning EquipmentsButter Worth
Register : 03-02-2017 — Putus : 08-03-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 302 B/PK/PJK/2017
Tanggal 8 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. CHEVRON PACIFIC INDONESIA;
5266 Berkekuatan Hukum Tetap
  • Putusan Nomor 302/B/PK/PJK/2017property, capital, net worth, operations, remittances or transactions, includingany tax or levy on or in connection with operations performed hereunder byCONTRACTOR...
    dinyatakan sebagai berikut:"PERTAMINA shall:(A) coins(ob) Except with respect to CONTRACTOR 's obligation to pay the Income TaxIncluding final tax on profits after tax deduction as set forth at subsection1.2(r) of this Section IV. assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax, import and exportduties on materials, equipment and supplies brought into Indonesia byCONTRACTOR, its contractors and sobcontractors; exactions in respectof property, capital, net worth
Register : 11-04-2017 — Putus : 23-05-2017 — Upload : 19-09-2017
Putusan MAHKAMAH AGUNG Nomor 789 B/PK/PJK/2017
Tanggal 23 Mei 2017 — DIREKTUR JENDERAL PAJAK VS BOBBY;
1812 Berkekuatan Hukum Tetap
  • Transaksi Tunai dan Bank;Sumber dan Penggunaan Dana;Penghitungan Rasio;Satuan dan/atau Volume;Pertambahan Kekayaan Bersih (Net Worth);Oo 2090 5Penghitungan Biaya Hidup;Keputusan Direktur Jenderal Pajak Nomor 536/PJ/2000 tanggal29 Desember 2000;Pasal 1 ayat (1):Wajib Pajak orang pribadi yang menjalankan usaha ataupekerjaan bebas dengan peredaran bruto sebesarRp600.000.000,00 (enam ratus juta rupiah) atau lebih dalam 1(satu) tahun wajib menyelenggarakan pembukuan;Pasal 1 ayat (2):Wajib Pajak orang
Register : 11-07-2016 — Putus : 19-09-2016 — Upload : 30-11-2016
Putusan MAHKAMAH AGUNG Nomor 901 B/PK/PJK/2016
Tanggal 19 September 2016 — DIREKTUR JENDERAL PAJAK VS PT. PDM INDONESIA;
7946 Berkekuatan Hukum Tetap
  • rights, mining shares,founders* shares or other rights, not being debtclaims, participatingin profits, as well as income from other corporate rights which issubjected to the same taxation treatment as income from shares bythe laws of the State of which the company making the distribution isa resident;Commentary Art.10 paragraf 28:Payments regarded as dividends may include not only distributionsof profits decided by annual general meetings of shareholders, hutalso other benefits in money or money's worth
    mining shares,founders' shares or other rights, not being debtclaims, participatingin profits, as well as income from other corporate rights which issubjected to the same taxation treatment as income from shares bythe laws of the State of which the company making the distribution isa resident;Commentary Art.10 paragraf 3 (28):Payments regarded as dividends may include not only distributionsof profits decided by annual general meetings of shareholders, butalso other benefits in money or money's worth
Putus : 09-09-2016 — Upload : 16-12-2016
Putusan MAHKAMAH AGUNG Nomor 840/B/PK/PJK/2016
Tanggal 9 September 2016 — DIREKTUR JENDERAL PAJAK VS PT. PDM INDONESIA
9858 Berkekuatan Hukum Tetap
  • Putusan Nomor 840/B/PK/PJK/2016laws of the State of which the company making the distribution is aresident;Commentary Art.10 paragraf 28Payments regarded as dividends may include not only distributionsof profits decided by annual general meetings of shareholders, hutalso other benefits in money or money's worth, such as bonusshares, bonuses, profits on a liquidation and disguised distributions ofprofits.
    Putusan Nomor 840/B/PK/PJK/2016Commentary Art.10 paragraf 3 (28)Payments regarded as dividends may include not only distributionsof profits decided by annual general meetings of shareholders, butalso other benefits in money or money's worth, such as bonusshares, bonuses, profits on a liquidation and disguised distributions ofprofits. The reliefs provided in the Article apply so long as the State ofwhich the paying company is a resident taxes such benefits asdividends.
Register : 23-12-2010 — Putus : 24-04-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put.44735/PP/M.XV/16/2013
Tanggal 24 April 2013 — Pemohon Banding dan Terbanding
16547
  • By offering more for a tradein than it isactually worth, the net effect is to reduce the effective price earned by the seller. Theadvantage of this is it encourages replacement sales without altering the list price orthe perceived value"Trade rate discountA discount offered by a seller to a buyer in a related industry.
Register : 30-06-2020 — Putus : 20-10-2020 — Upload : 20-10-2020
Putusan PA KABUPATEN KEDIRI Nomor 2143/Pdt.G/2020/PA.Kab.Kdr
Tanggal 20 Oktober 2020 — Penggugat melawan Tergugat
9352
  • berbunyi Kedua Pihak akan mendapatkan keuntungan hasil usaha menurut persentasekeuntungan yang disepakati bersamaMenimbang, bahwa yang dimaksud nisbah adalah porsi bagi hasil antaraShohibul maal dengan Mudhorib, atas transaksi pendanaan dan pembiayaandengan akad bagi hasil, yang besarnya sesuai dengan kesepakatan atauketentuan yang telah ditetapkan diawal perjanjian dibuat;Menimbang, bahwa adapun jenis nisbah diantaranya adalah nisbah laba bersihterhadap modal bersih (rate of net profits to net worth
Putus : 30-11-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 686/B/PK/PJK/2015
Tanggal 30 Nopember 2015 — DIREKTUR JENDERAL PAJAK vs. PT. LINCOLN ELECTRIC INDONESIA
6443 Berkekuatan Hukum Tetap
  • ketidakwajarantransaksi pembayaran komisi penjualan melibatkan 2 (dua)entitas yang saling berafiliasi dan keduanya berada di 2(dua) negara berbeda (crossborder transactions), makaperlu. diperhatikan juga beberapa aturan main atauketentuan yang diatur dalam OECD;Dalam OECD, Article 10 Dividends, Paragraf 28 danParagraf 29, dinyatakan bahwa:Paragraf 28:Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetingsof shareholders, but also other benefits in money ormoneys worth
    pembayaran komisi penjualan melibatkan 2 (dua)entitas yang saling berafiliasi dan keduanya berada di 2(dua) negara berbeda (crossborder transactions), makaperlu. diperhatikan juga beberapa aturan main atauketentuan yang diatur dalam OECD;Dalam OECD, Article 10 Dividends, Paragraf 28 danParagraf 29, dinyatakan bahwa:Paragraf 28:Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetingsof shareholders, but also other benefits in money ormoney's worth
Putus : 01-08-2017 — Upload : 18-09-2017
Putusan MAHKAMAH AGUNG Nomor 1277/B/PK/PJK/2017
Tanggal 1 Agustus 2017 —
3316 Berkekuatan Hukum Tetap
  • Putusan Nomor 1277/B/PK/PJK/2017Except with respect to CONTRACTOR's obligation to pay the Income Taxincluding the final tax on profits after tax deduction as set forth at subsection1.2(r) of this Section IV, assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax, import and export dutieson materials, equipment and supplies brought into Indonesia byCONTRACTOR, its contractors and subcontractors; exactions in respect ofproperty, capital, net worth, operations
Putus : 06-11-2017 — Upload : 13-03-2018
Putusan MAHKAMAH AGUNG Nomor 1706/B/PK/PJK/2017
Tanggal 6 Nopember 2017 — DIREKTUR JENDERAL PAJAK vs BUT CNOOC SES Ltd
5531 Berkekuatan Hukum Tetap
  • East Sumatra Pasal5.1.3 ayat b, yang menyatakan:"except with respect to CONTRACTOR's obligation to pay the Income Taxincluding the final tax on profits after tax deduction set forth at paragraph 1.2; (r)of this section V, assume and discharge other Indonesian taxes ofCONTRACTOR including Value Added Tax, transfer tax, import and exportduties on materials, equipment and supplies brought into Indonesia byCONTRACTOR, its contractors and subcontractorsl; exactions in respect ofProperty, capital, net worth
Putus : 19-07-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 565/B/PK/PJK/2016
Tanggal 19 Juli 2016 — DIREKTUR JENDERAL PAJAK vs. PT. ANTAR SARANA REKASA
3824 Berkekuatan Hukum Tetap
  • Putusan Nomor 565/B/PK/PJK/2016 2 Deck Machinerye Parts for Windlasse Mooring Winche Capstan Boat Winche Steering geare Lifte Handling Hoiste Handling Crane Derrick Bow Thrustere Hydraulic Pump Unite Refrigerating Plant 3 dst IV CARGO PART Cargo Handlinga4 MachineryParts For Cargo Handling Machinery, Such ase Cargo Hosee Cargo Pumpe Cargo Heatere Cargo Measuring Equipmentse Inert Gas Generator Plante Tank Cleaning Equipmentse Butter Worth Heatere Self Unloading Cargo Control and2 .ss Instrumentation
Register : 23-02-2021 — Putus : 08-06-2021 — Upload : 09-08-2021
Putusan PN SUMENEP Nomor 51/Pid.Sus/2021/PN Smp
Tanggal 8 Juni 2021 — Penuntut Umum:
NUR FAJJRIYAH, SH
Terdakwa:
LILIK SRI SUGIYANTI Binti SUGIYANTO
280233
  • (Wignjosoebroto Soetandyo, Penelitian Hukum :Sebuah Tipologi, Fakultas Pascasarjana Universitas Airlangga Surabaya, 1983.Halaman 21 dari 23 Putusan Nomor 51/Pid.Sus/2021/PN SmpSebagaimana dikutif oleh Tjuk Wirawan, dalam bukunya Amputasi HukumSuatu Upaya Para Birokrat Pembangunan Universitas Jember, Jember, 2000,hal. 3);Menimbang, bahwa sebagai renungan, Socrates, filsuf besar Yunanikuno berseru The unexamined Life is Not Worth Living yang bermaknabahwa : Hidup yang tidak pernah direfleksikan adalah
Register : 14-11-2023 — Putus : 28-11-2023 — Upload : 28-11-2023
Putusan PTA JAKARTA Nomor 160/Pdt.G/2023/PTA.JK
Tanggal 28 Nopember 2023 — Pembanding/Tergugat : Evy Rosvyanti binti H Sandun E Darmat
Terbanding/Penggugat : John Michael Gustke bin John Wallace Gustke
6838
  • Sebidang tanah dengan bangunan rumah di atasnya yang terletak di 6105 Portrush Drive, Fort Worth, Texas 76116;5.3. 1 (satu) unit kendaraan roda empat merk Toyota Corolla Altis tahun 2016;5.4. Semua asset yang di Manage oleh Jessica Cutrera dari Perusahaan Leo Wealth;5.5. Joint Account di Bank Mandiri Jakarta KCP Jakarta Sunter Agung Utara dengan Nomor rekening 120-00-1055076-7 sejumlah Rp8.124249,19;6.
Register : 21-05-2018 — Putus : 08-08-2018 — Upload : 21-08-2018
Putusan PT JAKARTA Nomor 313/PDT/2018/PT.DKI
Tanggal 8 Agustus 2018 — PT.ODG INDONESIA >< PT.POWER CONSULTANTS INDONESIA CS
7755
  • common shares, the conditions upon which this investment wil bemade and the actions that ODG and PCI are expected to take.This wil be accomplished by undertaking the followng activities:e PCI propose to issue 2,700,000 shares worth USD 1.00each (wth total value of USD 2.7 million representing 90%of the common shares in PC) to be issued to ODG.yeDengan terjemahan tidak resmi Bahasa Indonesia sebagai berikut:TujuanHal. 25 dari 98 hal Put.No.313/PDT/2018/PT.DKI.MOU ini akan menerangkan ekspektasi dan
    Perlu Majelis Hakim Yang Terhormat Dalam Perkara Aquo ketahuibahwa dalam MOU (Vide Bukti T1), dinyatakan bahwa:PCI propose to issue 2,700,000 shares worth USD 1.00 each(wth a total value of USD 2.7 million representing 90% of thecommon shares in PCI) to be issued to ODGDengan teriemahan tidak resmi Bahasa Indonesia sebagai berikut:Hal. 44 dari 98 hal Put.No.313/PDT/2018/PT.DKI.PCI yaitu, Tergugat IJbermaksud untuk menerbitkan 2.700.000saham senilai masingmasing 1.00 USD (dengan jumlah totalsebesar
Register : 09-01-2017 — Putus : 09-03-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 150 B/PK/PJK/2017
Tanggal 9 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. ANTAR SARANA REKASA;
3823 Berkekuatan Hukum Tetap
  • CARGO PART Parts For Cargo Handling Machinery, Such as Cargo Hose Cargo Pump Cargo Heater54 Cargo Handling Cargo Measuring EquipmentsMachinery Inert Gas Generator Plant Tank Cleaning Equipments Butter Worth Heater Self Unloading Pressure and Temperature Measurement 25 Cargo Control and Cargo Tank Liquid Level Indicator andInstrumentation Alarm System Portable Cargo Measurement SystemIl.