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However, such interst may also be taxed in the State in whichit arises according to the laws of that State, but if theBeneficial Owner of the interst is a resident of the other State,the tax so charged shall not exceed 10 percent of the grossamount of the interest;bahwa Terjemahan Pasal 11 tersebut adalah sebagai berikut:Halaman 8 dari 39 halaman. Putusan Nomor 991/B/PK/PJK/2015a.

However, subject to the provisions of paragraph 3, suchinterest may also be tmed in the Contracting State ini whichit arises and according to the law of that state, but if therecipient is the Beneficial Owner of the interest the tax socharged shall not exceed 10 per cent of the goss amount ofthe interest.Huruf a, mengatur bahwa tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakan pajakatas penghasilan bunga tersebut.

However, such interest may also be taxed in the State inwhich it arises according to the laws of that State, but if thebeneficial owner of the interest is a resident of the other State,the tax so charged shall not exceed 10 percent of the grossamount of the interest;Bahwa berdasarkan P3B Indonesia dan Belanda, ada dua syaratagar P3B dapat diterapkan yaitu domisili yang dibuktikan denganCertificate of Domicile (CoD) dan syarat sebagai Beneficial owner(BO);The Organisation of Economic Cooperation and

However, subject to the provisions of paragraph 3, suchinterest may also be timed in the Contracting State iniwhich it arises and according to the law of that state, but ifthe recipient is the beneficial owner of the interest the taxso charged shall not exceed 10 per cent of the gossamount of the interest;Huruf a, mengatur bahwa tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakan pajakatas penghasilan bunga tersebut.

However, such interest may also be taxed in the state in whichit arises and according to the lavs of that state, but if thebeneficial ower of the interest is a resident of the other state,the tax so charged shall not exceed 10 per cent of the grossamount of the interest,Halaman 13 dari 35 halaman. Putusan Nomor 315/B/PK/Pjk/20133.

The immediate recipient of theincome in this situation qualifies as a resident but no potentialdouble taxation arises as a consequence of that status sincethe recipient is not treated as the owner of the income for taxpurposes in the State of residence.

However, such interest may also be taxed in the State inwhich it arises according to the laws of that State, but if theBeneficial Owner of the interest is a resident of the otherState, the tax so charged shall not exceed 10 percent of thegross amount of the interest,Bahwa Terjemahan Pasal 11 tersebut adalah sebagai berikut:a. Bunga yang timbul di salah satu Negara dan dibayarkan kepadapenduduk Negara lainnya dapat dikenakan pajak di Negaralainnya;b.

dapatditerapkan apabila terpenuhi persyaratan bahwa DupoerFinance BV merupakan Beneficial Owner daripenghasilan bunga yang diterimanya;Ketentuan Pasal 11 P3B Indonesia Belanda mengaturmengenai pemajakan atas penghasilan bunga, yangredaksinya berbunyi sebagai berikut:a.Interest arising in a Contracting State and paid to aresident of the other Contracting State may be taxed inthat other state;However, subject to the provisions of paragraph 3, suchinterest may also be tmed in the Contracting State iniwhich it arises

Schwebel pada halaman 606607 buku "/nternationalArbitration: Three Salient Problems", dalam 17 Fordhann International LawJournal 599 (1994):"...Where a dispute arises concerning the main contract, the arbitrationclause continues to be valid and binding even if the main contract is void":Terjemahannya:"Dimana suatu sengketa timbul menyangkut perjanjian utama, klausulaarbitrase terus mengikat dan sah, bahkan dalam hal perjanjian utama batal ...b.

This Lol shall be governed by the laws of Singapore and if any dispute arises herefrom such dispute will be arbitrated in Singapore under SIAC" . Terjemahanbebasnya : B.

ParaPenggugat dengan DFDL Mekong HK sebagaimana yang telah tertuang dalamLetter of Intent tertanggal 20 September 2011 yang merupakan dasar adanyahubungan hukum antara Para Penggugat dengan Para Tergugat; Bahwa dalam Letter of Intent tertanggal 20 September 2011, yang dibuat danditanda tangani oleh Para Penggugat dan DFDL Mekong HK yang diwakili olehTergugat Il (LMartin Desautels), pada angka 3.MISCELLANEOUS TERMS, hurufB menyatakan : This Lol shall be governed by the laws of Singapore and if anydispute arises

residents of one or both of the twoStates" ;Pasal 1 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan Pemerintah Kerajaan Belanda dalam versi Indonesiaadalah :"Persetujuan ini berlaku terhadap orang dan badan yang menjadi penduduk salahsatu atau kedua Negara" ;Pasal 11:(1) "Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State" ;(2) "However, such interest may also be taxed in the State in which it arises

sebesar Rp121.958.100,00, dapat Wajib Pajak sampaikan halhalsebagai berikut:Bahwa Terbanding dalam tahap pemeriksaan melakukan koreksi positifobjek PPh Pasal 26 atas bunga yang diperoleh CVI GVF (LUX) MasterS.A.R.L. sebesar Rp121.958.100,00 dengan tarif PPh Pasal 26 sebesar10% dari jumlah bruto bunga yang dibayarkan;Bahwa Pasal 11 ayat (2) Persetujuan Penghindaran Pajak Berganda antaraIndonesia dan Luxembourg, menyatakan "However, such interest may alsobe taxed in the Contracting State in which it arises

The immediaterecipient of the income in this situation qualifies as a resident butno potential double taxation arises as a consequence of that statussince the recipient is not treated as the owner of the income for taxpurposes in the State of residence.

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However, such interst may also be taxed in the State in whichit arises according to the laws of that State, but if theBeneficial Owner of the interst is a resident of the other State,the tax so charged shall not exceed 10 percent of the grossamount of the interest;Bahwa berdasarkan P3B Indonesia dan Belanda, ada dua syarat agarP3B dapat diterapkan yaitu domisili yang dibuktikan dengan Certificateof Domicile (CoD) dan syarat sebagai Beneficial Owner (BO);" The Organisation of Economic Cooperation

However, subject to the provisions of paragraph 3, suchinterest may also be tmed in the Contracting State ini whichit arises and according to the law of that state, but if therecipient is the Beneficial Owner of the interest the tax socharged shall not exceed 10 per cent of the goss amount ofthe interest;Huruf a, mengatur bahwa tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakan pajakatas penghasilan bunga tersebut.

However, such interest may be taxed in the Contracting State inwhich it arises, and according to the law of that State, but if therecipient is the beneficial owner of the interest, the tax so chargedshall not exceed 15% of the amount of the interest;8. Bahwa berdasarkan angka 2 Surat Edaran Direktur Jenderal PajakNomor SE03/PJ.101/1996 tanggal 29 Maret 1996 tentang PenerapanPersetujuan Penghindaran Pajak Berganda (P3B), dijelaskan bahwa:a.

Charismatic where leality arises from harismatis revelationie asgrift of grace through law prophets, who are rules believed tohave extraordinary personal qualities. The law which they propoundiS Supported by an administrative apparatus of close aides ordisciples;2. Traditional where charisma may become institutionalised throughdescent and the lawmaking powers pass to a successor. Law Isthen supported by tradition and inherite status as in the case of newmonarchies;3.

However, subject to the provisions of paragraph 3, suchinterest may also be taxed in the Contracting State inwhich it arises and according to the law of that State, butif the recipient is the beneficial owner of the interest thetax so charged shall not exceed 10 per cent of the grossamount of the interest;bahwa Paragraf (1) mengatur bahwa negara tempat kedudukanpenerima penghasilan bunga (negara domisili) dapatmengenakan pajak atas penghasilan bunga tersebut.

Pasal 11 ayat (2) danPasal 11 ayat (4) P3BBahwa Beneficial owner (BO) harus dilihat dari substansi bukandari sisi formalitas, artinya bahwa untuk mengetahui suatubadan penerima bunga pinjaman merupakan BO atau bukantidak sematasemata dilihat dari formalitasnya tapi dilihat faktayang terjadi dan skema transaksi serta kondisikondisi yangada;Bahwa Pasal 11 ayat (2) Jax Treaty antara PemerintahIndonesia dan PemerintahBelanda mengatur:"However, such interest may also be taxed in the State in whichit arises

of theRepublic of Indonesia and the Government of the Republic of Singaporefor the Avoidance of Double Taxation and the Prevention of Fiscal Evasionwith Respect to Taxes on Income (Perjanjian Penghindaran PajakBerganda / P3B antara Indonesia dan Singapura) menyatakan bahwa:Paragraph 1:Interest arising in a Contracting State and paid to a resident of the otherContracting State may he taxed in that other State;Paragraph 2:However, such interest may also be taxed in the Contracting State in whichit arises

Pemberkasan/ATK : Rp 80.000,00 ; Rp600.000,00Panggilan Picc eecccecccseeceeeceeceeeeeaeeeseesaeeaeeas; Rp 30.000,00PNBP Panggilan P5 ss ani cas ees wes wae aneeeas arises nes eens neeRp 20.000,00Sumpah PGoiecececccececececeeecseeeseeeeeeeseeeeeeeeesRedalei Rp 10.000,007. Materai : Rp 6000,00Jumlah : Rp776.000,00;(tujuh ratus tujuh puluh enam puluh ribu rupiah)Halaman 24 dari 24 Putusan Perdata Gugatan Nomor 78/Pdt.G/2020/PN Skh

Bahwa terkait dengan pendapat Majelis Hakim sebagaimana dimuat padahalaman 30 alinea ke10 dan halaman 31 alinea ke6 tersebut di atas,maka Pemohon Peninjauan Kembali (Semula Terbanding) menyatakansangat keberatan dengan pendapat Majelis Hakim dengan alasan sebagaiberikut:a.Kami berpendapat bahwa article 11 (2) P3B antara Pemerintah RI danPemerintah Jepang berbunyi, However, such interest may also betaxed in the Contracting State in which it arises, and according to thelaws of that Contracting State

However, subject to the provisions ofparagraph 3, such interest may also be taxedin the Contracting State in which it arises andaccording to the law of that State, but if therecipient is the Beneficial Owner of theinterest the tax so charged shall not exceed710 per cent of the gross amount of theinterestBahwa Paragraf (1) mengatur bahwa negaratempat kedudukan penerima penghasilan bunga(negara domisili) dapat mengenakan pajak ataspenghasilan bunga tersebut;Bahwa katakata "may be taxed" di sinidimaksudkan

Pasal 11 ayat (2)dan Pasal 11 ayat (4) P3B;Bahwa Beneficial Owner (BO) harus dilihat darisubstansi bukan dari sisi formalitas, artinya bahwa untukmengetahui suatu badan penerima bunga pinjamanmerupakan BO atau bukan tidak sematasemata dilihatdari formalitasnya tapi dilihat fakta yang terjadi danskema transaksi serta kondisikondisi yang ada;Bahwa Pasal 11 ayat (2) Tax Treaty antara PemerintahIndonesia dan Pemerintah Belanda mengatur:"However, such interest may also be taxed in the Statein which it arises

The firstcircumstance arises where the economic substance ofa transactiondiffers from its form.

Penggugat tidak menyebutkan secara jelas nomor sertipikat hak atastanah, luas, letak dan batasbatas tanah yang menjadi obyekSGNQKG tan 2seeeseeesse arises creams Seen eeemnnecisemr nnPenggugat hanya menyampaikan dalam gugatannya bahwaPenggugat mempunyai sebidang tanah tanah seluas 845 M2 yangditerbitkan oleh Turut Tergugat atas nama Tergugat.