ketentuan di atas, biaya yang dikeluarkan PemohonBanding berkenaan dengan Jasa ataupun Royalty dalam rangka mendapatkan,menagih dan memelihara Penghasilan merupakan biaya yang dapatdikurangkan dari Penghasilan tersebut;Bahwa Pasal 12 ayat 3 Tax Treaty Indonesia Jepang menyatakan sebagaiberikut:The term royalties as used in this article means payments of any kind receivedas a consideration for the use of, or the right to use, any copyright of literary,artistic or scientific work including cinematograph films

and films or tapes forradio or television broadcasting, any patent, trade mark, design or model, plan,secret formula or process, or for the use of, or the right to use, industrial,commercial or scientific equipment, or for information concerning industrial,commercial or scientific experience,Bahwa merujuk pada definisi Royalty dalam Tax Treaty Indonesia Jepang diatas, dapat disimpulkan bahwa penyediaan informasi berkenaan denganpengalaman di bidang industri, kKomersial atau pengetahuan termasuk

berdasarkan penjelasan Pasal 4 huruf h angka 1 tersebut, informasiyang diserahkan oleh MCI ke pada Pemohon Banding termasuk dalampengertian royalty;P3B antara Indonesia dengan JepangBahwa kemudian definisi royalti berdasarkan pasal 12 ayat 3 P3B antaraIndonesia dengan Jepang, adalah:"The term "royalties" as used in this Article means payments of any kindreceived as a consideration for the use of, or the right to use, any copyrightof literary, artistic or scientific work including cinematograph films

and films ortapes for radio or television broadcasting, any patent, trade mark, design ormodel, plan, secret formula or process, or for the use of, or the right to use,industrial, commercial or scientific equipment, or for information Concerningindustrial, commercial or scientific experience."

Pemberian pengetahuan atau informasi di bidang ilmiah,teknikal, industrial, atau komersial;Article 12 OECD ModelThe term royalties as used in this Article means payments of anykind received as consideration for the use of, or the right to use,any copyright of literary, artistic or scientific work includingcinematograph films, any patent, trade mark, design or model,plan, secret formula or process, or for information concerningindustrial, commercial, or scientific experienceArticle 12 UN ModelThe

term royalties as used in this Article means payments of anykind received as consideration for the use of, or the right to use,any copyright of literary, artistic or scientific work includingcinematograph, films or tapes used for radio or televisionHalaman 19 dari 32 halaman Putusan Nomor 1175 B/PK/PJK/2016broadcasting, any patent, trade mark, design or model, plan, secretformula or process, or for the use of, or the right to use industrial,commercial or scientific equipment, or for information concerningindustrial

Penggugat/Pembanding/Terbanding ;Mahkamah Agung tersebut ;Membaca suratsurat yang bersangkutan ;Menimbang, bahwa dari suratsurat tersebut ternyata bahwa sekarangTermohon Kasasi dahulu sebagai Penggugat telah menggugat sekarangTermohon Kasasi dahulu sebagai Tergugat di muka persidangan PengadilanNegeri Jakarta Pusat pada pokoknya atas dalildalil :Bahwa pada tanggal 8 Oktober 2002, antara Penggugat dengan Tergugatditandatangani Perjanjian Kerjasama dimana Tergugat mengimpor plastiklaminating pouch films

Jepang;bahwa Pemohon Banding tidak setuju atas koreksi yang dilakukan oleh Terbanding atas koreksipositif SSP PPN JLN royalti tersebut dengan penjelasan sebagai berikut :bahwa berdasarkan Pasal 12 ayat (3) P3B Indonesia Jepang disebutkan bahwa "The term "royalties"as used in this Article means payments of any kind received as a consideration for the use of, or theright to use, any copyright of literary, artistic or scientific work including cinematograph films andfilms or tapes for radio or television

Dalam Pasal 12 Ayat (3) Persetujuan Penghindaran Pajak Berganda antara Indonesia Inggris diatura.b.bahwa the term "royalties" as used in this Article comprises:payments of any kind received as a consideration for the use of, or the right to use, any copyright ofliterary, artistic or scientific work, including cinematograph films, and films or tapes for radio ortelevision broadcasting, or any patent, knowhow, Trade mark, design or model, plan, secret formulaor process; andpayments of any kind received

Penghasilan Pasal 26 atas pembayaran ke Master Card Internasional karenamerupakan pembayaran jasa yang tidak dilakukan di Indonesia;bahwa Pemohon Banding mengemukakan, Pasal 13 ayat 3a Persetujuan PenghindaranPajak Berganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article means payments of any kindmade as consideration for the use of or the right to use, copyrights ofliterary. artistic, or scientific works (including copyrights of motion pictures and films

diIndonesia maka imbalan jasa yang diterima Wajib Pajak Singapura adalahmerupakan laba usaha yang pengenaan pajaknya dikenakan di Singapura;Halaman 10 dari 19 halaman Putusan Nomor 134/B/PK/PJK/2016bahwa menurut Majelis, berdasarkan P3B Indonesia Singapore tentangdefinisi royalty adalah "The term "royalties" as used in this Article meanspayments of any kind received as a consideration for the use of, or the rightto use, any copyright of literary, artistic or scientific work includingcinematograph films

and films or tapes for radio or television broadcasting,any patent, trademark, design or model, plan, secret formula or process, orfor the use of or the right to use, industrial, commercial or scientificequipment, or for information concerning industrial, commercial or scientificexperience ";bahwa berdasarkan pemeriksaan Majelis terhadap dokumen yang terdapatdalam berkas banding berupa Perjanjian antara Pemohon Banding denganHampton Technology tanggal 2 Oktober 2008, Perjanjian antara PemohonBanding

exceed:(a) in the case of royalties referred to in subparagraph (a) of paragraph 3 ofthis Article, 15% of the gross amount of the royalties; and(b) in the case of royalties referred to in subparagraph (b) of paragraph 3 ofthis Article, 10% of the gross amount of the royalties.(3) The term "royalties" as used in this Article comprises:(a) payments of any kind received as a consideration for the use of, or theright to use, any copyright of literary, artistic or scientific work, includingcinematograph films

, and films or tapes for radio or televisionbroadcasting, or any patent, knowhow, trade mark, design or model,plan, secret formula or process; and(b) payments of any kind received as a consideration for the use of, or theright to use, any industrial, commercial or scientific equipment;Bahwa Tax Treaty mempunyai kedudukan jauh lebih tinggi karenamelibatkan tingkat pejabat yang lebih tinggi, dari, Tax Treaty tersebut, atassuatu Business profit yang diperoleh oleh wajib pajak luar negeri, hakpemajakan

fromsources within that Contracting State and beneficially owned by a resident ofthe other Contracting State shall not exceed 15 percent of the gross amountof royalties described in paragraph 3 (a) and 10 percent of the gross amountof royalties described in paragraph 3 (b);(3) (a) The term "royalties" as used in this Article means payments of any kindmade as Consideration for the use of, or the right to use, copyrights ofliterary, artistic, or scientific works (including copyrights of motionpictures and films

shall preclude that Contracting State fromdetermining the profits to be taxed by such an apportionment as may becustomary; the method of apportionment adopted shall, however, be such that theresult shall be in accordance with the principles laid down in this Article"Pasal 12 ayat (3)The term royalties as used in this Article comprises.a Payments of any kind received as a consideration for the use of, or the right touse, any copyright of leterary, artistic or scientific work, includingcinematograph films

, and films or tapes for radio or television broadcasting, orany patent, knowhow, trade mark, design or model, plan, secret formula orprocess; andHalaman 9 dari 22 halaman.

scientific equipment;or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary and subsidiary to, and isfurnished as a means of enabling the initial application of, any such propertyor right as is mentioned in subparagraph (a), any such equipment as ismentioned in subparagraph (b) or any such knowledge or information as ismentioned in subparagraph (c); or(e) the use of, or the right to use:(i) motion picture films

; or(ii) films or video tapes for use in connection with television; or(iii) tapes for use in connection with radio broadcasting ; or(f) total or partial forbearance in respect of the use or supply of any property orright referred to in this paragraph.Bahwa Pasal 13 ayat (1) huruf d, Pasal 26 ayat (4), dan Pasal 29 ayat (3) UndangUndang Nomor 16 Tahun 2000 tentang Perubahan Kedua atas UndangUndangNomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan(selanjutnya disebut Undangundang KUP

; or(ii) films or video tapes for use in connection with television; or(iii) tapes for use in connection with radio broadcasting ; or(f) total or partial forbearance in respect of the use or supply of any property orright referred to in this paragraph.8.

The use of, or the right to use:i) Motion picture films; orii) Film or video tapes for use in connection with television; or(iii) Tapes for use in connection with radio broadcasting; orf.

Penghasilan Pasal 26 atas pembayaran ke Master Card Internasional karenamerupakan pembayaran jasa yang tidak dilakukan di Indonesia;bahwa Pemohon Banding mengemukakan, Pasal 13 ayat (3a) Persetujuan PenghindaranPajak Berganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article means payments of any kind made as consideration forthe use of or the right to use, copyrights of literary. artistic, or scientific works (including copyrightsof motion pictures and films

The term "royalties" as used in this Article means paymentsof any kind received as a consideration for the use of, or theright to use, any copyright of literary, artistic or scientificwork including cinematograph films and films or tapes forradio or television broadcasting, any patent, trade mark,design or model, plan, secret Formula or process, or for theuse of, or the right to use, industrial, commercial or scientificequipment, or for inFormation concerning industrial,commercial or scientific experience

Penghasilan Pasal 26 atas pembayaran ke Master Card Internasional karenamerupakan pembayaran jasa yang tidak dilakukan di Indonesia;bahwa Pemohon Banding mengemukakan, Pasal 13 ayat (3a) Persetujuan PenghindaranPajak Berganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article means payments of any kind made as consideration forthe use of or the right to use, copyrights of literary. artistic, or scientific works (including copyrightsof motion pictures and films

., sehingga termasuk dalam pengertian royalty;Alasan BandingDasar HukumBahwa berdasarkan Pasal 12 ayat 3 Tax Treaty Indonesia dengan NewZealand, diatur mengenai pengertian royalty sebagai berikut:The term royalties as used in this Article means payments of any kind receivedas a consideration for the use of, or the right to use, any copyright of literary,artistic or scientific work including cinematograph films, films or video tapes foruse in connection with television or tapes for use in connection

Penghasilan Pasal 26 atas pembayaran ke Master Card Internasional karenamerupakan pembayaran jasa yang tidak dilakukan di Indonesia;bahwa Pemohon Banding mengemukakan, Pasal 13 ayat 3a Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article means payments of any kindmade as consideration for the use of or the right to use, copyrights ofliterary. artistic, or scientific works (including copyrights of motion pictures and films

Penghasilan Pasal 26 atas pembayaran ke Master Card Internasional karenamerupakan pembayaran jasa yang tidak dilakukan di Indonesia;bahwa Pemohon Banding mengemukakan, Pasal 13 ayat (3a) Persetujuan PenghindaranPajak Berganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article means payments of any kind made as consideration forthe use of or the right to use, copyrights of literary. artistic, or scientific works (including copyrightsof motion pictures and films

The term royalties as used in this Article means payments ofany kind received as a consideration for the use of, or the rightto use, any copyright of literary, artistic or scientific workincluding cinematograph films, or films or tapes used for radio ortelevision broadcasting, any patent, trade mark, design ormodel, plan, secret formula or process, or for the use of, or theright to use, industrial, commercial or scientific equipment, or forinformation concerning industrial. commercial or scientificexperience

Penghasilan Pasal 26 atas pembayaran ke Master Card Internasional karenamerupakan pembayaran jasa yang tidak dilakukan di Indonesia;bahwa Pemohon Banding mengemukakan, Pasal 13 ayat (3a) Persetujuan PenghindaranPajak Berganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article means payments of any kind made as consideration forthe use of or the right to use, copyrights of literary. artistic, or scientific works (including copyrightsof motion pictures and films

untuk ekspor;bahwa sesuai ketentuan Pasal 6 ayat 1 UU PPh, biaya royalti yangberhubungan untuk mendapatkan, menagih dan memelihara penghasilanmerupakan pengurang penghasilan bruto;bahwa Pasal 12 ayat (8) dari P3B antara Indonesia dan Belgia mengaturmengenai definisi dari royalti, yaitu:"The term "royalties" as used in this Article means payments of any kindreceived as a consideration for the use of, or the right to use, any copyrights ofliterary, artistic or scientific work including cinematograph films

, or films or tapesused for radio or television broadcasting, any patent, trade mark, design ormodel, plan, secret formula or process, or for the use of, or the right to use,industrial, commercial, or scientific equipment, or for information concerningindustrial, commercial or scientific experience."