pada PromissoryNote adalah dalil yang keliru dan Penggugat dengan sengajamenyembunyikan fakta hukum, tidak mendasarkan pada perjanjianpokok yaitu Perjanjian Pinjaman, karena Promissory Note merupakanLampiran A dalam Perjanjian Pinjaman tanggal 8 September 2009 yangharus ditandatangani oleh Tergugat sebelum pinjaman diberikan, hal inisebagaimana dimaksud dalam Pasal 3.2 Perjanjian Pinjaman yangmenyatakan bahwa:Halaman 13 Putusan Nomor 714/PDT/2020/PT DKIPrior to the Loan being made the Borrower shall

Governing LawThis Agreement shall begoverned by the law of Singapore.Halaman 14 Putusan Nomor 714/PDT/2020/PT DKITerjemahan dalam bahasa Indonesia berbunyi, sbb:14. Hukum yang MengaturPerjanjian ini harus diaturoleh hukum Singapura.Kemudian adapun Pasal 15 dikutip, sebagai berikut:15. Jurisdiction15.1.

As aresult, the Lender shall not be prevented from taking proceedingsagainst the Borrower in the courts of any jurisdiction. Thecommencement of any proceedings against the Borrower in oneor more jurisdictions shall not preclude the commencement ofany proceedings in any other jurisdiction, whether concurrently ornot.Terjemahan dalam bahasa Indonesia, berbunyi, sbb:15. Yurisdiksi15.1.

Terbantah tidak menuntut bunga atas klaim yang diajukan padaSIAC, namun Arbitrator SIAC atas inisiatif sendiri justru menambahbunga atas klaim tersebut terlebih lagi diskresi kewenangan tersebutdidasarkan pada ketentuan hukum lain, bukan hukum yang berlaku diIndonesia sebagaimana disepakati Pembantah dan Terbantah dalamPerjanjian Pengakhiran dimana Pasal 6.1 menyatakan bahwa:This Agreement shall be governed by and construed in accordance withthe laws of the Republic of Indonesia...atau secara bebas

The procedures of the arbitration shall bein accordance with the rules of the SIAC. The place of arbitration shall beSingapore and the language of arbitration would be English.

Any awardpassed by the arbitration panel shall be final and binding on the parties;Terjemahan resmi:Suatu sengketa yang tidak dapat diselesaikan secara musyawarahmufakat sesuai ketentuan Pasal 6.2 (a) harus dirujuk kepada dan secarafinal dan menentukan diselesaikan melalui Pusat Arbitrase IntemasionalSingapura ("SIAC") oleh majelis arbitrase yang terdiri dari tiga (3)arbitrator.

Termination:The Parties hereby agree that as at the Closing Date, the TransactionAgreement shall be terminated and cease to have any force or effect, andthe rights and obligations of the respective Parties shall be extinguished";Terjemahan resmi:"2. PengakhiranPara Pihak dengan ini sepakat bahwa terhitung sejak TanggalPenutupan, PerjanjianPerjanjian Transaksi harus dihentikan dan tidakHalaman 20 dari 43 hal. Put.

Jelas hal ini bertentangandengan ketentuan dan asas hukum yang berlaku di Republik Indonesiasebagaimana disepakati sebagai pitman hukum oleh Pemohon Kasasi(dahulu Pembanding/Pembantah) dan Termohon Kasasi (dahuluTerbanding/Terbantah) dalam Perjanjian Pengakhiran dimana Pasal 6.1menyatakan bahwa:This Agreement shall be governed by and construed in accordance with thelaws of the Republic of Indonesia....

yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa" sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall

be deemed to be the placewhere the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

This Contract is subject to the laws of England;The provisions of the United Nations Convention of Contract for theInternational Sale of Goods (the Vienna Convention) shall not be appliedto this Contract;13.2. Any dispute arising in the execution or performance of thisContract shall be settled through amicable consultations between bothparties. In case no agreement can be reached through consultation, saidHalaman 10 dari 22 hal. Put.

Nomor 877 K/Pdt/2016dispute shall be referred to London Court of International Arbitration forarbitration in London by three arbitrators under the Rules of said Court.The Judgment of said Court shall be final and binding on both parties.The proceedings of the Arbitration shall be carried out in the Englishlanguage",9. Kami juga mengutip terjemahan bahasa Indonesia resmi dan tersumpahdari Pasal 13 Perjanjian tersebut di atas sebagai berikut:13.1.

And The Peoples RepublicOf China, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalam RevisedOperational Certification Procedures (OCP) For The Rules Of Origin Of The AseanChina Free TradeArea;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (OCP) For The Rules OfOrigin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall

Certificate of Origin (Form E), and signed bythe authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted;d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;) Multiple items declared on the same Certificate of Origin (Form E) shall

Republik Indonesia Nomor 37 Tahun 2011, dalam melaksanakankerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin (ROO) Form E atau SuratKeterangan Asal Barang Form E, yang diatur secara rinci dalam Revised Operational CertificationProcedures (OCP) For The Rules Of Origin Of The ASEANChina Free Trade Area;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (Ocp) For The Rules OfOrigin Of The ASEANChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall

Certificate of Origin (Form E), andsigned by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages, number andkinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall

be deemed to be theplace where the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress

Rekan telah menjelaskan dalam surat Nomor:Ref.005/VIII/BAR/2010 tanggal 24 Agustus 2010;Menurut Majelis : bahwa menurut Terbanding, berdasarkan penelitian atas koreksi sewa bandwidtha.sebesar Rp.1.817.424.025,00 dapat dijelaskan sebagai berikut:Dalam Pasal 7 ayat (7) Perjanjian Pajak Berganda (P3B) antara Indonesia dengan Inggris tanggal 5April 1993 diatur bahwa "Where profit include items which are dealt with separately in other Articles ofthis Agreement, then the provisions of those Articles shall

olehpasalpasal lain dari persetujuan ini, maka ketentuanketentuan dalam pasalpasal itu tidak akanterpengaruh oleh ketentuanketentuan dalam pasal ini;b.Pasal 12 ayat (2) huruf b Perjanjian Pajak Berganda (P3B) antara Indonesia dengan Inggris tanggal 5April 1993 diatur bahwa "However, such royalties may also be taxed in the Contracting State in whichthey arise and according to the law of that State; but where the beneficial owner of such royalties is aresident of the other Contracting State the tax so charged shall

Adapun persewaan Bandwidth yang Pemohon Banding lakukan adalah lebih tepat termasuk kedalam pengertian Jasa Laba/Usaha sebagaimana diatur di dalam Pasal 7 Ayat (1) PersetujuanPenghindaran Pajak Berganda Indonesia dengan Inggris yang menyebutkan the profit of anenterprise of a contracring state shall be taxable only that state unless the enterprise carries onbusiness in the other contracting state through a permanent establishment situated therein.

poin 2 huruf b dalam P3B antara Indonesia dan Inggris;bahwa berdasarkan Surat Keterangan Domisili Nomor : 680/5S/LBM/20776 11743/CVJ tanggal 04 April 2007yang diterbitkan oleh HM Revenue & Customs City of London Area Service, diketahui bahwa Intelsat GlobalSales & Marketing Limited berdomisili di Inggris (London), dan Intelsat tidak mempunyai BUT di Indonesia;bahwa pada Article 7 P3B Indonesia dan Inggris menyatakan hal sebagai berikut:11"(1) The profits of an enterprise of a Contracting State shall

Presiden Republik Indonesia Nomor 37 Tahun2011, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untukmenggunakan Rule of Origin (ROO) Form E atau Surat Keterangan AsalBarang Form E, yang diatur secara rinci dalam Revised OperationalCertification Procedures For The Rules Of Origin Of The AseanChina FreeTrade Area.bahwa berdasarkan Appendix 1: Revised Operational CertificationProcedures (Ocp) For The Rules Of Origin Of The AseanChina Free TradeArea pada Rule 7 dinyatakan The Issuing Authorities shall

notes of the Certificate of Origin (Form E),and signed by the authorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted,Description, quantity and weight of products, marks and number of packages, number andkinds of packages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall

Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalamRevised Operational Certification Procedures (Ocp) For The Rules Of Origin Of TheASEANChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The ASEANChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall

Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

In theevent that, subsequently, any portion of CONTRACTOR's participating interestin this CONTRACT becomes subject to a Tax Treaty, all of the percentagesappearing in Section VI of this CONTRACT as applicable to the portions ofCONTRACTOR and BPMIGAS so affected by a Tax Treaty shall be revised inorder to maintain the same net income aftertax for all CONTRACTOR'sparticipating interest in this CONTRACT."

(bo) 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:Halaman 42 dari 68 halaman Putusan Nomor 1832/B/PK/PJK/2017The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income tax including the final tax on profitsafter tax deduction imposed on it pursuant to the Indonesian Incometax Law and its implementing regulations.

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan 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.

This Contract shall come into effect on the Effective Date.Terjemahannya dalam Bahasa Indonesia adalah:4.1. Kontrak ini akan berlaku pada Tanggal Efektif.(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Section 1.2. angka 2.8 PSC:2.8. Effective Date means September 6, 1998, provided that this Contractshall have been approved by the Government of the Republic ofIndonesia in accordance with the provisions of the applicable law.Terjemahannya dalam Bahasa Indonesia adalah:2.8.

Periodically, PERTAMINA and CONTRACTOR shall meet to discussthe conduct of the Petroleum Operations envisaged under thisContract and will make every effort to settle amicably any problemarising therefrom.1.2. Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....

Republik Indonesia Nomor 37 Tahun 2011, dalam melaksanakankerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin (ROO) Form E atau SuratKeterangan Asal Barang Form E, yang diatur secara rinci dalam Revised Operational CertificationProcedures (OCP) For The Rules Of Origin Of The AseanChina Free Trade Area;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (Ocp) For The Rules OfOrigin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall

Certificate of Origin (Form E), and signed bythe authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted;d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

INV SMG 190163 A tertanggal 30 November 2019;Bahwa berdasarkan ketentuan pembatasan pertanggungjawaban yangdiatur dalam Ketentuan Perdagangan Umum (General Trading Conditions)dalam "Section General Condition Clause Nomor 15 and 16 TheFIATA Rules for Freight Forwarding Services menyebutkan :15 (i). iN no circumstances whatsoever shall the company be liableto the customer or owner for consequential loss or loss ofmarket however caused;(ii).

Without prejudice to any other conditions herein orother defences which may be open to the company, Inno circumstances whatsoever shall the company be liable tothe customer or owner for delay or deviation howevercaused in asum in excess of twice the company owncharges in respect of the relevant transaction;16 in no case whatsoever shall any liability of the Company,however arising, and notwithstanding that the cause of loss ordamage be unexplained, exceed;(i).

Jumlah nilai sebesar USD 1.000,00 per ton dari 1.000kilo bobot kotor barangbarang yang bersangkutan, manayang paling seaikitKemudian dalam Section 2 The Company As Forwarding AgentClause Nomor 25 dalam aturan a quo menyebutkan :25 The company shall not be liable to the customer or owner forlossor damage arising from any noncompliance or misscompliance with the customer's or owner's instruction or for anyfailure to perform whether wholly or in part their obligation (whethersuch obligation arise in

If at any time Contractor's performance of thisContract is inadequate to meet Company's requirements or is otherwiseunreasonably slow, Company shall notify Contractor. If within two (2) daysafter receipt of such notice Contractor has failed to commence andcontinue expedited performace to meet Company's requirements,Company may terminate this Contract in accordance with Article 4.1.5. Anyincreased resources provided by Contractor to expedite progress shall beat Contactor's expense.

for payment for Work already perfomed (unless this Contract isterminated for breach of Article 9.8 in which case no such payment shall bedue).

The arbitrationproceedings shall take place in English with arbitrators fluent in English.Arbitration shall be held in Jakarta, Indonesia, unless another location asselected by mutual agreement of the Parties.

If the change does not impact Contractor's prices orscheduled for the Work, Contractor, shall promptly perform the change.lf the change may reasonably impact such prices or schedule,Contractor shall immediately notify Company with details of the impactbefore commencing the change. Company shall then authorize orcancel the change. Upon such authorisation, Contractor shall promptlyperform the change.

If the change does not impact Contractor's pricesor schedule for the Work, Contractor shall promptly perform the change.Hal. 107 dari 197 hal. Put. No. 1838 K/Padt/2010Cc.lf the change may reasonably impact such prices or schedule,Contractor shall immediately notify Company with details of the impactbefore commencing the change. Company shall then authorize orcancel the change. Upon such authorization, Contractor shall promptlyperform the change.

Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) For(a)(b)(c)(d)(e)The Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall

notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall

• .

Hal ini sesuai dengan Anex 8 OperationalCertification Procedure for the Rules of Origin, Article 16 menyatakan sebagai berikut:"Where the ASEAN origin of the goods is not in doubt, the discovery of minor discrepancies, such astypographical error in the statements made in the Certificate of Origin (Form D) and those made inthe documents submitted to the customs authorities of the importing Member State for the purpose ofcarrying out the formalities for importing the goods shall not ipso facto invalidate

Rule 23, Appendix 1, Attachment A, Revised Operational Certification Procedures (OCP)For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall accept a Certificate of Origin (Form E) incases where the sales invoice is issued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided that the product meets therequirements of the Rules of Origin for the ACFTA.

The third party invoice number should beindicated in Box 10 of the Certificate of Origin (Form E), the exporter and consignee must belocated in the Parties and the copy of the third party invoice shall be attached to the Certificateof Origin (Form E) when presenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 004754 tanggal 07 Desember 2012,kedapatan pengisian kolom PIB, antara lain sebagai berikut : Kolom Uraian Nomor tanggal Keterangan15

Hukum yang berlaku adalah Hukum Republik Indonesia (The lawsof the Republic of Indonesia shall apply to this contract) (vide PIPasal XVII.2.1) ;3.

Ketentuan tersebut berbunyi:in all cases, the Arbitral Tribunal shall act fairly andimpartially and ensure that each party has areasonable opportunity to present its case ;3.2.2. Tindakan tidak pantas ;Hal ini diatur dalam beberapa ketentuan antara lain:1). Pasal 32 UU Nomor 4/2004 yang mewajibkan hakim(termasuk arbiter) memiliki integritas, kepribadian tidaktercela, jujur dan adil.

UU huruf (a)UU Nomor 30/1999 serta Pasal 1 ayat (1) KonvensiNew York, juga ditegaskan di dalam Pasal 25 ayat (8)ICC Rules yang berbunyi:The award shall be deemed to be made at theplace of the arbitration and on the date statedherein ;Terjemahan:Putusan Arbitrase dianggap dibuat di tempatarbitrase dilangsungkan dan pada tanggal yangdinyatakan dalam putusan arbitrase tersebut ;Bertitik tolak dari faktafakta yang dikemukakan di atas,Putusan Arbitrase a quo dilakukan dan diambil sertadijatunkan oleh

Ketentuan tersebut berbunyi:in all cases, the Arbitral Tribunal shall act fairly and impartially andensure that each party has a reasonable opportunity to present itscaseb.

Ketentuantersebut berbunyi:..Save with the approval of the Arbitral Tribunal and the parties,persons not involved in the proceedings shall not be admitted ;2) Pasal 5 ayat (1) UU Nomor 4/2004 yang melarang hakim (termasukarbiter) untuk bertindak diskriminatif ;3) Pasal 15 ayat (2) ICC Rules yang menegaskan larangan bertindakpartial ;7.