The reliefs provided in theArticle apply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits madeby the company or are derived, for example, from reserves, i.e.profits of previous financial years.

Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Paragraf 29:The benefits to which a holding in a company confer entitlementare, aS a general rule, available solely to the shareholdersthemselves;Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning ofcompany law, they may constitute

company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;(Suatu pembayaran disebut sebagai ddividen termasuktidak hanya distribusi laba yang diputuskan dalam RapatUmum Pemegang Saham, tetapi juga manfaat/keuntunganlain baik berupa uang atau bernilai uang, misalnyapembagian saham bonus, bonus,keuntungan dari likuidasidan distribusi laba secara terselubung);Paragraf 29:The benefits to which

whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;(Suatu pembayaran disebut sebagai ddividen termasuktidak hanya distribusi laba yang diputuskan dalam RapatUmum Pemegang Saham, tetapi juga manfaat/keuntunganlain baik berupa uang atau bernilai uang, misalnyapembagian saham bonus, bonus, keuntungan dari likuidasidan distribusi laba secara terselubung);Paragraf 29:The benefits to which

Pasal 14 ayat (2): Gains from the alienation of movable property forming partof the business property of a permanent establishment which an enterpriseof a Contracting State has in the other Contracting State, including suchgains from the alienation of such a permanent establishment (alone or withthe whole enterprise), may be taxed in that other State.

Pasal 14 ayat (4): Gains from the alienation of any property other than thatreferred to in paragraphs 1, 2 and 3, shall be taxable only in the ContractingState of which the alienator is a resident.Bahwa berdasarkan penjelasan tersebut di atas, maka hak pemajakan ataspenjualan saham PT Lafarge Cement Indonesia yang dilakukan oleh CementiaHolding AG tidak berada di Indonesia dan karenanya atas hal itu tidak terutangPPh Pasal 26;Bahwa di samping itu, Penggugat tidak setuju dengan dasar hukum penolakanpihak

Selanjutnya, Persetujuan Penghindaran Pajak Berganda (P3B) / TaxTreaty antara Pemerintan Republik Indonesia dan PemerintahKonfederasi Swiss mengatur bahwa:Pasal 14 ayat (1)Gains derived by a resident of a Contracting State from the alienation ofimmovable property referred to in Article 6 and situated in the otherContracting State may be taxed in that other State.Pasal 14 ayat (2)Gains from the alienation of movable property forming part of thebusiness property of a permanent establishment which an

Thus whilst it is acceptable to reduce tax liability by legitimatetax planning, governments make a distinction between this form of taxplanning and forms of tax minimization which clearly go against theintent of the legislator.

Taxpayers are also entitled to a reasonablemeasure of assistance from the tax authorities so that they receive allthe reliefs and deductions to which they are entitled.Sesuai dengan kutipan OECD di atas, maka Wajib Pajak dalam hal iniselaku Pemohon Peninjauan Kembali (Semula Penggugat) berhakuntuk mengajukan Gugatan kepada Pengadilan Pajak dalam rangkamenempuh semua upaya hukum yang diakibatkan karena PemohonPeninjauan Kembali (Ssemula Penggugat) tidak setuju atas hasilkeputusan yang diterbitkan

itu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solesbagian atas dari karet atau dari plastik, and uppers of rubber or of Plastics, thebagian atasnya tidak dipasang pada uppers of which

Immigration Deposit of Mr lewan Harto which is Nomor 394and dated 26 August 1991 di EDB Singapura sebesarSingapura $ 350,000.00 (tiga ratus limapuluh ribu dollarSingapura atau senilai Rp3.500.000.000,00):7. Bahwa Tergugat (Aaron Pan) berdasarkan bukti otentik yaituSurat Dinas Kependudukan dan Pencatatan Sipil DKI ProvinsiJakarta, Nomor 2628/1.755.15, tertanggal 6 Maret 2013, perihalInformasi Keabsahan Nama atas nama Aaron Pan menyebutkan1.

Immigration Deposit of Mr lewan Harto which is No 394 anddated 26 August 1991 di EDB Singapura sebesar Singapura$350,000.00 (tiga ratus lima puluh ribu dollar Singapura);20.

(tigaratus empat belas koma tiga meter pesegi) terletak dikotaShanghai Negara Republik Rakyat Tiongkok;Immigration Deposit of Mr lewan Harto which is No 394 anddated26 August 1991 di EDB Singapura sebesar Singapura$350.000 ,00(tiga ratus lima puluh ribu dollar Singapura);Halaman 13 dari 49 Hal. Put. Nomor 755 PK/Pdt/20179.

Immigration Deposit of Mr lewan Harto which is No 394 and dated26 August 1991 di EOB Singapura sebesar Singapura $ 350.00 (tigaratus lima puluh ribu dollar Singapura) atau sanilai Rp3.500.000.000, 00;7.

Immigration Deposit of Mr lewan Harto which is No 394 and dated26 August 1991 di EDB Smgapura sebesar Singapura $ 350.000(tigaratus lima puluh ribu dollar Singapura):32.

itu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solesbagian atas dari karet atau dari plastik, and uppers of rubber or of plastics, thebagian atasnya tidak dipasang pada uppers of which

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Bahwa berdasarkan hasil pemeriksaan terhadap buktibukti danfaktafakta yang terungkap dalam persidangan maupun keteranganPenggugat, Pengadilan Pajak berpendapat bahwa Indosat FinanceCompany BV bukan merupakan Beneficial Owner atas penghasilanbunga yang diterima dari Penggugat, sehingga tarif pemotonganPPh Pasal 26 adalah sebesar 20%;Bahwa berdasarkan ketentuan Pasal 11 P3BIndonesiaBelanda,antara lain diatur sebagai berikut:Ayat (2)Such interest may also be taxed in the State in which it arises andaccording

istilah beneficial owner tersebutdimaksudkan untuk mencegah pihak yang tidak berhak untukmemanfaatkan fasilitas P3B antar negara;bahwa dalam Pasal 11 P3B IndonesiaBelanda diatur mengenaipemajakan atas penghasilan bunga, yang redaksinya berbunyi sebagaiberikut;(1) Interest arising in a Contracting State and paid to a resident of theother Contracting State may be taxed in that other State.(2) However, subject to the provisions of paragraph 3, such interest mayalso be taxed in the Contracting State in which

It makes plain tha the Stateof source is not obliged to give up taxing rights over interest incomemerely because that income was immediately received by a resident ofa State wth which the State of source had consluded a convention.

For these reasons, the report from the Committee on FiscalAffairs entitled "Double Taxation Conventions and the Use of ConduitCompanies" concludes that a conduit company cannot normally beregarded as the beneficial owner if; though the formal owner, it has as apractical matter, very narrow powers which render it, in relation to theincome concerned, a mere fiduciary or administrator acting on accountof the interested parties."

Fotocopy To All To Whom These Presents Shall Come, 25" day of May2019, Which Attest LEE MIN SEN, Notary Public Singapore, diberi tandaP6;Halaman 2 dari 6 Penetapan Nomor : 830 / PDT. P/ 2019/ PN Btm7. Fotocopy terjemahan Surat Keterangan Pernyataan yang di Saksikan dandibuat Oleh Notaris LEE MIN SEN, tanggal 25 Mei 2019, diberi tanda P6;8.

dengan cara semacamitu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :1Alas kaki tahan air dengan sol WaterproofFootwear with outer solesluar dan bagian atas dari karet and uppers of rubber or of plastics,atau dari plastik, bagian atasnya the uppers of which

Prinsip ini dapat dianggapsebagai dasar pemikiran untuk prinsip keadilan horizontal dankeadilan vertical);bahwa terkait dengan Keadilan Horizontal (Horizontal Equity)pada halaman 221 disebutkan:A variant of principle of individual equity which holds thatsimilarly situated taxpayers should receive similar taxtreatment",(varian dari prinsip keadilan individual yaitu bahwa wajib pajakyang berada pada situasi yang sama harus menerimaperlakuan pajak yang sama);bahwa sedang untuk Keadilan Vertikal (Vertical

Equity) padahalaman 472 menyebutkan:A variant of individual equity, which holds that differentlysituated taxpayers should be treated differently;(varian dari keadilan individual yaitu bahwa wajib pajak yangberada pada situasi yang berbeda harus diperlakukan berbeda);bahwa Musgrave dalam Horizontal Equity, Once More(Richard A.

This principle of equality, or horizontal equity, isfundamental to ihe abilitytopay approach, which requires equaltaxation of people with equal ability and unequal taxation ofpeople with unequal ability. Beyond this, the principle of equalityis accepted by many who do not lay much siore in the abilitytopay approach.

Without a scheme ofvertical equity, the requirement of horizontal equity at bestbecomes a safeguard against capricious discriminationa safeguard which might be provided equally well by arequirement that taxes be distributed at random. To mean morethan this, the principle of horizonthal equity must be seenagainst the backdrop of an explicit view of vertical equity;(Persyaratan adanya keadilan horizontal dan vertikal adalahdua sisi yang berbeda dari koin yang sama.

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.

Prinsip ini dapat dianggapsebagai dasar pemikiran untuk prinsip keadilan horisontal dankeadilan vertical);Bahwa terkait dengan Keadilan Horizontal (Horizontal Equity)pada halaman 221 disebutkan:A variant of principle of individual equity which holds thatsimilarly situated taxpayers should receive similar taxtreatment",(varian dari prinsip keadilan individual yaitu bahwa wajib pajakyang berada pada situasi yang sama harus menerima perlakuanpajak yang sama);Bahwa sedang untuk Keadilan Vertikal (Vertical

Equity) padahalaman 472 menyebutkan:A vanant of individual equity, which holds that differentlysituated taxpayers should be treated differently;(varian dari keadilan individual yaitu bahwa wajib pajak yangberada pada situasi yang berbeda harus diperlakukanberbeda);Bahwa Musgrave dalam Horizontal Equity, Once More(Richard A.

This principle of equality, or horizontal equity, isfundamental to ihe abilitytopay approach, which requires equaltaxation of people with equal ability and unequal taxation ofpeople with unequal ability. Beyond this, the principle of equalityis accepted by many who do not lay much siore in the abilitytopay approach. Indeed, has been suggested that the rule ofhorizontal equity is valid, even though little can be said aboutHalaman 16 dari 68 halaman.

Without a scheme ofvertical equity, the requirement of horizontal equity at bestbecomes a safeguard against capricious discrimination a safeguard which might be provided equally well by arequirement that taxes be distributed at random. To mean morethan this, the principle of horizonthal equity must be seenagainst the backdrop of an explicit view of vertical equity;(Persyaratan adanya keadilan horisontal dan vertikal adalah duasisi yang berbeda dari koin yang sama.

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.

Putusan Nomor 174/B/PK/PJK/2015adalah "The term "dividends" as used in this Article means income (romshares, mining shares, founders' shares or other rights (not being debtclaims), participating in profits, as well as income from other corporaterights which is subjected to the same taxation treatment as income fromshares by the laws of the State of which the company making thedistribution is a resident".Ketentuan ini secara substansial mengatur bahwa definisi dividen adalah:e Penghasilan atas kepemilikan

saham dari laba (Income from sharesparticipating in profits"); dane Penghasilan dari kepemilikan perusahaan yang dikenai pajak yangsama dengan pengenaan pajak atas penghasilan dari sahamberdasarkan hukum negara tempat perusahaan yang membayardividen terdaftar sebagai subjek pajak ("income from other corporaterights which is subjected to the same taxation treatment as incomefrom shares by the laws of the State of which the company makingthe distribution is a resident");Oleh karena itu, definisi dividen

Berikut Pemohon Peninjauan Kembalikutipkan ketentuan dalam Tax Treaty, sehubungan dengan pembayarandividen, yang terkait dengan istilan Beneficial Owner (Article 10 (1) dan(2) Tax Treaty);Article 10 (1) Tax Treaty"Dividends paid by a company which is a resident of a Contracting Stateto aresident of the other Contracting State may be taxed in that otherState";Halaman 19 dari 66 halaman.

the Contracting State ofwhich the company paying the dividends is a resident and according tothe laws of that State, but if the recipient is the beneficial owner of thedividends, the tax so charged shall not exceed:(i) 715 percent of the gross amount of the dividends if the companypaying the dividends engages in an industrial undertaking;(ii) 20 percent of the gross amount of the dividends in other cases.This paragraph shall not affect the taxation of the company in respect ofthe profits out of which

It makes plain that theState of source is not obliged to give up taxing right over dividend incomemerely because that income was immediately received by resident of aState with which the State of source had conclude a convention. ... ",Berdasarkan Commentary tersebut, secara jelas diterangkan bahwaistilan "beneficial owner sematamata untuk mengklarifikasi arti kata"dibayar ...... kepada Wajib Pajak ("resident')".

Pid/2016/PN.Gnslaw which hears before it condemns, which proceeds upon inquiry,and renders judgement only after trial... Pada dasarnya yang menjadititik sentral adalah perlindungan hakhak asasi individu terhadap arbitraryaction of the goverment. Oleh karena itu, Para peradilan memiliki peranyang penting untuk meminimalisir penyimpangan dan penyalahgunaanwewenang (abuse of power) dalam pelaksanaan proses penegakanhukum.

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Commentary on Article 11 Paragraph 9..the State of source is not obliged to give up taxing rights overinterest income merely because that income wasimmediatelyreceived by a resident of a State wth which the Stateof source had concluded a convention.

For these reasons, the report from theCommittee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes thata conduit company cannot normally be regarded as theBeneficial Owner if; though the formal owner, it has, as apractical matter, very narrowpowers which render it, in relation toHalaman 19 dari 37 halaman. Putusan Nomor 646/B/PK/PJK/20148. 2.8.3.the income concerned, a mere fiduciary or administrator actingon account of the interested parties.c.

Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam /Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (lawdevelopment), sehingga pada hakekatnya

Putusan Nomor 1120/B/PK/PJK/201 7tidak dapat melindungi dari penetrasi air, maka alas kaki tersebut tidakdapat diklasifikasikan sebagai alas kaki tahan air; Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec92002;The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to givewaterproofprotection to the foot, are incorporated into a singlecomponent which may be made of rubber or plastic,Diterjemahkan oleh Penerjemah Resmi

Agreementtertanggal 1 Maret 2005, No. 031/Leg/C/III/05 sebagai berikut:"Without limitation to the rights of the Principal under clause 2.2, theDistributor further acknowledges that the Principal or a PhilipsAssociated Company (or another distributor appointed by thePrincipal or a Philips Associated Company) may sell any of theProducts directly to customers in the Territory in the followingcircumstances:(bo) Selected Customers of the Principal or a Philips AssociatedCompany or of another distributor which

are specificallymentioned in Annex A (which Principal shall give at leastfourteen (14) days prior written notice to the Distributor) insituations where it is preferable for the Selected Customers todeal directly with the Principal or a Philips related company oranother distributor.

Selected CustomersThe list of Philips customers which are mentioned in clause 2.3of the main agreement are as follows:(c) Global based client where contracts may be negotiated toapply more than one country and not merely focused in theTerritory such as Makro, Be My Home, Carrefour, CWBank, Courts. "Yang artinya:"4.

Bahwa sesuai dengan struktur pos tarif 64.01 di : i FPon Sean po dalam Buku Tarif Kepabeanan Indonesia Tahun' oaoyr 4las kaki tahan air dengan sol Waterproof footwear with outer soles Iuar dan bagian atas dari karet and uppers of rubber or af plastics, atau dari plastik, bagian atasnya the uppers af which are neither Sized tidak dipasang pada sol dan tidakto the sole nor assembled bydirakit dengan cara dijahit, !

Bahwa BTKI 2017 alas kaki dengan outer sole dan upper terbuat dari bahan karetatau plastik, diklasifikasikan pada Pos Tarif 64.01 dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber or of plastics, theuppers of which are neither fixed to the sole nor assembled by stitching,riveting, nailing, screwing, plugging or similar processes.64.02 Other footwear with outer soles and uppers of rubber or plastics.3.

Bahwa pengertian Waterproof dari negara Canada yaitu Customs Tariff ScheduleCanada dapat dilihat dari beberapa literatur dan struktur klasifikasi Pos 64.01 dan64.02 sebagai berikut:64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastics, theuppers of which are neither fixed to the sole nor assembledby stitching, riveting,nailing, screwing, plugging or similar processes.6401.10 Footwear incorporating a protective metal toecap Of rubber:6401.10.11 00 Riding boots solely of rubber6401.10.19

sesuai identifikasi adalah alas kakitahan air dengan sol luar (outer sole) dan bagian atas (upper) dariplastik, dibuat dengan cara pencetakan melalui penyuntikan (/njectionMoulding), tidak dijahit, dikeling, dipaku, disekrup, ditusuk, atau prosessemacam itu;Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan 64.02dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber or ofplastics, the uppers of which

jenis (sandal, sepatu, boot,terompah dll) dengan proses pembuatan bagian atasnya dipasangpada sol dan dirakit dengan cara stitching, riveting, nailing, screwing,plugging atau proses semacam itu, diklasifikasikan pada pos 6402.Bahwa pengertian Waterproof dari negara Canada yaitu Customs Tariff Schedule Canada dapat dilinat dari beberapa literatur dan strukturklasifikasi Pos 64.01 dan 64.02 sebagai berikut:64.01 Waterproof footwear with outer soles and uppers of rubber orofplastics, the uppers of which

untuk memperoleh hak untudan untuk menutup permintaan untuk menghentikan penggunaardalam usahanya diwilayah tersebut;bahwa selanjutnya dalam angka 4.1 perjanjian Oiltools Licens:(Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee)granted herein, the Licensee hereby agrees to pay to the licensor ain Schedule 1 of Licensees Gross Revenues from its business as sbahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebutRoyalty Rate : 3 Per Cent (3%), except for the right to manufaPatent, in which

InterBank Offer Rate from time to time for one hundred and eighty (180)days Eurodollars, which interest will oe calculated with quarterly rests, and from thetime for calculation shall be and be deemed to have been added to and accumulatedwith the outstanding balance of the loan money and shall itself bear interestaccordingly;Teriemahan :Uang pinjaman tersebut akan dikenakan bunga setiap tahunnya sebesar 2% +SIBOR dari waktu ke waktu untuk 180 hari Dollar Eropa, dimana bunga ituakan diperhitungkan

setiap 3 bulan, dan dari waktu ke waktu perhitungan ituakan mengikat dan diakumulasikan dengan saldo pinjaman dan dengansendirinya akan dikenakan bunga.Point 4.3Indah will be jointly and severally liable for the repayment of the loan money andpayment of interest which will be affected" by instalments, cash for fall due at the timeof payment of any dividend which becomes payable by the PT.

T Company to pay Newmont the wholeof each dividend to which Indah is entitled;Teriemahan :PT Pukuafu Indah akan memberikan perintah yang tidak dapat ditarik kembali kepadaPT. Company (PT NNT) untuk membayar Newmont seluruh dividen yang menjadihak PT Pukuafu Indah;Point 4.5To secure repayment of the loan money and payment of interest as aforesaid in theJoint Venture, or a mortgage over all shares in the PT.

Company which it holds at thetime of the first application for money, or which it subsequently acquires, and Indahwill charge all dividends from PT. Company to which it is, or may subsequentlybecome entitle with repayment of the loan money an payment of interest as providedto Newmont accordingly. Indah shall assign such dividends to Newmont accordingly.Indah shall execute security and divinded, assignment documents in the from ofSchedules.

consists of 478,384 shares, toPT Pukuafu Indah, an Indonesian limited liability company, at aprice to be determined by agreement between NIL and NTMC andthe Government of Indonesia pursuant to Article 24 of theCompanys Contract of Work for the 7% interest offered by NIL andNTMC to the Government of Indonesia in March 2007, provided,first that NIL/NTMC are able to agree with PTPI upon mutuallyacceptable agreements for the transfer and sale by I August 2007,failing which the approval to transfer the

dengan cara semacamitu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol Waterproof footwear with outer solesluar dan bagian atas dari karet and uppers of rubber or of plastics,atau dari plastik, bagian atasnya the uppers of which