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Putus : 31-05-2012 — Upload : 22-03-2013
Putusan MAHKAMAH AGUNG Nomor 343 K/TUN/2011 Tanggal 31 Mei 2012 — Drs. ALBERT LASI, SH vs KEPALA KANTOR PERTANAHAN OGAN ILIR , dk
29 — 19 — Berkekuatan Hukum Tetap
29 — 19 — Berkekuatan Hukum Tetap
Article 7 includes the important proviso thait....shall not prejudice the trial and punishment of any person for any act oromission ;Which, at the time when it was comited, was criminal accoding to the generalprinciples of law recognised by civilized nations ;Article 15 of International Covenant on Civil and Political Rights states, interalia ;No one shall be held guilty of any criminal offence on occount of any act oromission which did not constitute a criminal affence, under national orinternational
Register : 10-04-2014 — Putus : 30-06-2014 — Upload : 22-04-2015
Putusan MAHKAMAH AGUNG Nomor 219 B/PK/PJK/2014 Tanggal 30 Juni 2014 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI;
36 — 20 — Berkekuatan Hukum Tetap
36 — 20 — Berkekuatan Hukum Tetap
Often important in tax treaties,as a resident of a tax treaty partner may be denied the benefits ofcertain reduced withholding tax rates if the Beneficial Owner of thedividends etc. is resident of a third country (OECD Tax Glossary);2. The term Beneficial Ownership is often used in contrast to legalownership, mere ownership rights are split, the latter referring to themore formal attributes such as registration, etc.
Register : 12-11-2012 — Putus : 20-12-2013 — Upload : 14-04-2014
Putusan PENGADILAN PAJAK Nomor Put-49760/PP/M.XVII/19/2013 Tanggal 20 Desember 2013 — Pemohon Banding dan Terbanding
147 — 35
147 — 35
itemid=2124&subcatid=383CATTLE, COWS AND OXENCattle have described as the most important animal to mankind. Peopleeat their meat and drink their milk, wear shoes and jacket made of cattleleather and use them to pull plows and carts. The word cattle was onceused to describe all kinds of domesticated animals. It comes from theLatin word "capitale," which means wealth or property.The scientific name for cattle is bovine.A male bovine is called a bull.
Putus : 08-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1435/B/PK/PJK/2017 Tanggal 8 Agustus 2017 — PT. JEMBAYAN MUARABARA vs DIREKTUR JENDERAL PAJAK
110 — 970 — Berkekuatan Hukum Tetap
110 — 970 — Berkekuatan Hukum Tetap
Procedure follows substance; substancetell us which areas of procedure will become important.....(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakat yangdimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting).(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.
Register : 14-03-2014 — Putus : 19-05-2014 — Upload : 13-11-2014
Putusan PN ROKAN HILIR Nomor 141/PID.SUS/2014/PN.RHL Tanggal 19 Mei 2014 — - ISBOBY IRAWAN ALIAS BOBY BIN BOIRAN
-SAMSURI ALIAS SURI BIN JUNAIDI
- JUNAIDI ALIAS JUNED BIN SAPANI
27 — 14
27 — 14
It is more important than competence or vision.... It can never bedelimited, dated, or ourworn, and it should pervade the heart, the halls of justice, and thechambers of the mind. (Keteguhan hati (keberanian) adalah atribut yang teramat sangatpenting bagi seorang hakim/hakim agung. Keteguhan hati (keberanian) lebih pentingketimbang kecakapan atau visi....
Register : 17-11-2015 — Putus : 18-01-2016 — Upload : 18-05-2016
Putusan MAHKAMAH AGUNG Nomor 1206 B/PK/PJK/2015 Tanggal 18 Januari 2016 — DIREKTUR JENDERAL PAJAK VS PT. PANASONIC GOBEL ENERGY INDONESIA;
75 — 53 — Berkekuatan Hukum Tetap
75 — 53 — Berkekuatan Hukum Tetap
Putusan Nomor 1206/B/PK/PJK/2015would be prepared to pay a licence fee of the given amountconsidering the expected benefits from the additional investmentsand other expenditures likely to be incurred.Paragraf 6.15This analysis is important to ensure that an associatedenterprise is not required to pay an amount for the purchaseor use of intangible property that is based on the highest ormost productive use when the property is of more limitedusefulness to the associated enterprise given its businessoperations
benefit itreasonably expects to secure from the use of the intangibles issatisfactory having regard to other options realistically available.Given that the licensee will have to undertake investments orotherwise incur expenditures to use the licence it has to bedetermined whether an independent enterprise would be prepared topay a licence fee of the given amount considering the expectedbenefits from the additional investments and other expenditureslikely to be incurred;Paragraf 6.15This analysis is important
Register : 23-04-2012 — Putus : 11-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43867/PP/M.VII/19/2013 Tanggal 11 Maret 2013 — Pemohon Banding dan Terbanding
162 — 80
162 — 80
In most cases the smell and colour are more important. Themain uses of PAO are in are animal feeds, in soap making and for distilledfatty acid produstion.
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 17-05-2016
Putusan MAHKAMAH AGUNG Nomor 1186 B/PK/PJK/2015 Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
39 — 47 — Berkekuatan Hukum Tetap
39 — 47 — Berkekuatan Hukum Tetap
Often important in tax treaties, as a resident of a taxtreaty partner may be denied the benefits of certain reducedwithholding tax rates if the beneficial owner of the devidens etc isresident of a third country.7.
Register : 11-01-2016 — Putus : 17-03-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 47 B/PK/PJK/2016 Tanggal 17 Maret 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
39 — 21 — Berkekuatan Hukum Tetap
39 — 21 — Berkekuatan Hukum Tetap
Often important in tax treaties, as a resident of a taxtreaty partner may be denied the benefits of certain reduced withholdingtax rates if the beneficial owner of the dividends etc is resident of a thirdcountry"" OECD dalam Paragraf 2.10 Commentary on Article 11 Model TaxConcention on Income and On Capital menyatakan bahwa meskipunpenduduk negara domisili adalah pemilik formal perusahaan, tetapi jikais memiliki kekuasaan yang sangat sempit atas penghasilanperusahaan, atau hanya sebagai pemegang
Register : 30-01-2013 — Putus : 10-06-2014 — Upload : 09-06-2014
Putusan PN JAKARTA TIMUR Nomor Nomor :30/ Pdt.G./2013/ PN.Jkt.Tim. Tanggal 10 Juni 2014 — Tuan WARSONO DALIM selaku Direktur Utama PT.DALIMA PUTRA PERDANA Dalam hal ini memberikan kuasa dan memilih domisili pada : Zulhendri Hasan,SH, MH; Umar Limbong, SH; Ramos Levi L Toruan, SH,MH; Advokat-advokat pada kantor hukum : Law Office Zulhendri Hasan & Partners; di Jl. Wolter Mongonsidi, Kebayoran Baru, Jakarta Selatan berdasarkan surat kuasa khusus Nomor : 16/SK-ZH/IX/2012, tanggal 22-11-2012 selanjutnya disebut sebagai PENGGUGAT;
M E L A W A N:
1. PT ASURANSI HIMALAYA PELINDUNG selaku Perusahaan Penanggung Polis Asuransi Marine Cargo No : PST.0151/2012-00164 Tanggal 10 Februari 2012 yang berkedudukan di Himalaya Insurance Building 3rd B Floor, MTH Square, Jalan MT Haryono Kav.10 Jakarta 13330, Jakarta Timur untuk selanjutnya disebut sebagai ....................................................................Tergugat I;
2. PT UNITED INSURANCE SERVICE selaku PERUSAHAAN PIALANG ASURANSI atas terbitnya Polis Asuransi dari PT ASURANSI HIMALAYA PELINDUNG , berkedudukan di The Plaza Office Tower, Level 20 âÃÂàUnit C Jalan MH.Thamrin Kav.28-30 Jakarta Pusat selanjutnya disebut sebagai ..............Tergugat II;
3. PT MULTI CARGO SERVICE selaku Perusahaan Pengirim Material Structure , yang berkedudukan di Komplek Gudang Kopel Bulog, Jalan Jenderal Gatot Subroto Kav.36 Jakarta Selatan untuk selanjutnya disebut sebagai................................Turut Tergugat;
104 — 34
104 — 34
Jkt.Tim11.Foto copy Important Procedure In The Event Of Loss Or Damage For WhichUnderwriters May Be Liable Liability Or Carriers, Bailees Or Other Third Parties, yangdi beri tanda ( T.IL.4 ) copy dari copy ;12.
Register : 27-01-2021 — Putus : 01-03-2021 — Upload : 15-04-2021
Putusan PT BANTEN Nomor 1/PID.SUS-TPK/2021/PT BTN Tanggal 1 Maret 2021 — Pembanding/Penuntut Umum VII : ERLANGGA JAYANEGARA, SH MH
Terbanding/Terdakwa : ILHAM,SE Bin NAZARI MAJID
393 — 277
Terbanding/Terdakwa : ILHAM,SE Bin NAZARI MAJID
393 — 277
DIl klo ad tambahan/koreksi mohon arahannya dari bapak2. demikian dantrims Ardi.Terhadap email Ardianto tersebut Franklin Paul Nelwan memberi tanggapansebagai berikut:2015 1101 1115 GMT + 07: 00 Franky Nelwan fpin57@gmail.com:Selamat siang ardiSegera setelah transfer dana ke GMC hari senin tanggal 2 November terlaksana,maka halhal dibawah ini yang menjadi urgent Important yang harus segeradilakukan hari Senin juga:1.
DIl klo ad tambahan/koreksi mohon arahannya dari bapak2. demikian dantrims Ardi.Terhadap email Ardianto tersebut Franklin Paul Nelwan memberi tanggapansebagai berikut:2015 1101 1115 GMT + 07: 00 Franky Nelwan fpin57@gmail.com:Selamat siang ardi.Segera setelah transfer dana ke GMC hari senin tanggal 2 Novemberterlaksana, maka halhal dibawah ini yang menjadi urgent Important yang harussegera dilakukan hari senin juga:1.
Putus : 20-07-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1148/B/PK/PJK/2017 Tanggal 20 Juli 2017 — PT JEMBAYAN MUARABARA vs. DIREKTUR JENDERAL PAJAK
47 — 33 — Berkekuatan Hukum Tetap
47 — 33 — Berkekuatan Hukum Tetap
Procedure follows substance;substance tell us which areas of procedure will become important.....(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting);(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.
Register : 05-05-2008 — Putus : 11-02-2009 — Upload : 13-01-2015
Putusan PN JAKARTA PUSAT Nomor 147/Pdt.G/2008/PN.Jkt.Pst. Tanggal 11 Februari 2009 — MENTERI KEUANGAN REPUBLIK INDONESIA >< PT. VISTA BELLA PRATAMA Cs
209 — 98
209 — 98
Bahwa Pedoman Pelaksanaan Program Penjualan Aset Kredit III (PPAK III)tanggal 31 Januari 2003 bagian "Important Notice (Pengumumah Penting),halaman 2 menentukan syarat bagi calon pembeli piutang sebagai berikut:"By accepting This Terms Of Reference, the recipient agrees thatsubject to the Confidentiality Agreement it has entered into with BPPN withrespect to the Offered Credit Assets or Treasury Assets, ir will: a...b...Ccd not approach in connection with such transaction any director, officer oremployee
Kep.03/K.KKSK/II/2000 tanggal 10 November2000 dan Pedoman Pelaksanaan Program Penjualan Aset Kredit III (PPAK III)3.4.36tanggal31 Januari 2003 bagian Important Notice halaman 2 tentang pencantumansyarat bagi calon pembeli piutang.Dan tidak pernah terbukti bahwa dana yang ditransfer oleh TERGUGAT IIIkepada TERGUGAT II adalah untuk membayar pembelian transaksi tersebut,apalagi dana tersebut nilainya tidak sama karena transaksi tersebut senilaiUSD 23,306,792 (dua puluh tiga juta tiga ratus enam ribu
Putus : 23-12-2015 — Upload : 18-05-2016
Putusan MAHKAMAH AGUNG Nomor 877/B/PK/PJK/2015 Tanggal 23 Desember 2015 — DIREKTUR JENDERAL PAJAK vs. PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
50 — 46 — Berkekuatan Hukum Tetap
50 — 46 — Berkekuatan Hukum Tetap
Often important in taxtreaties, as a resident of a tax treaty partner may be deniedthe benefits of certain reduced withholding tax rates if thebeneficial owner of the devidens etc is resident of a thirdcountry;7. Berdasarkan penjelasan butir 5 dan 6 peneliti menyimpulkanbahwa Dupoer Finance B.V. hanyalah conduit company,yang didirikan hanya untuk menghindari pengenaan pajakdan bukan merupakan beneficial owner dan penghasilanbunga yang dibayarkan oleh PT.
Putus : 24-09-2013 — Upload : 27-11-2019
Putusan MAHKAMAH AGUNG Nomor 275 B/PK/PJK/2013 Tanggal 24 September 2013 — DIRJEN PAJAK VS PT. EKAMAS FORTUNA;
76 — 80 — Berkekuatan Hukum Tetap
76 — 80 — Berkekuatan Hukum Tetap
Often important in taxtreaties, as a resident of a tax treaty partner may be denied thebenefits of certain reduced withholding tax rates if the beneficialowner of the dividends etc. is resident of a third country (OECDTax Glossary);b. The term beneficial ownership is often used in contrast to legalownership, where ownership rights are split, the latter referring tothe more formal attributes such as registration, etc. (IBFDInternational Tax Glossary);16.
Register : 12-05-2017 — Putus : 20-07-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1142 B/PK/PJK/2017 Tanggal 20 Juli 2017 — PT. JEMBAYAN MUARABARA VS DIREKTUR JENDERAL PAJAK;
37 — 22 — Berkekuatan Hukum Tetap
37 — 22 — Berkekuatan Hukum Tetap
Procedure follows substance;substance tell us which areas of procedure will become important;(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting);(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, VolumeHalaman 20 dari 30Halaman. Putusan Nomor 1142/B/PK/PJK/201 71.
Putus : 24-09-2013 — Upload : 14-08-2015
Putusan MAHKAMAH AGUNG Nomor 281/B/PK/PJK/2013 Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK vs PT. EKAMAS FORTUNA,
52 — 37 — Berkekuatan Hukum Tetap
52 — 37 — Berkekuatan Hukum Tetap
Often important in tax treaties, as a161718resident of a tax treaty partner may be denied the benefits of certainreduced withholding tax rates if the beneficial owner of the dividendsetc. is resident of a third country (OECD Tax Glossary);b The term beneficial ownership is often used in contrast to legalownership, where ownership rights are split, the latter referring to themore formal attributes such as registration, etc.
Register : 25-10-2012 — Putus : 25-06-2013 — Upload : 24-09-2013
Putusan MAHKAMAH AGUNG Nomor 660 B/PK/PJK/2012 Tanggal 25 Juni 2013 — DIREKTUR JENDERAL PAJAK vs PT. PINDO DELI PULP AND PAPER MILLS;
41 — 21 — Berkekuatan Hukum Tetap
41 — 21 — Berkekuatan Hukum Tetap
Often important in taxtreaties, as a resident of a tax treaty partner may be denied thebenefits of certain reduced wthholding tax rates if the beneficialowner of the dividends etc. is resident of a third country (OECDTax Glossary);b. The term beneficial owmership is often used in contrast to legalomership, where owmership rights are split, the latter referring tothe more formal attributes such as registration, etc.
Register : 12-05-2017 — Putus : 20-07-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1144 B/PK/PJK/2017 Tanggal 20 Juli 2017 — PT. JEMBAYAN MUARABARA VS DIREKTUR JENDERAL PAJAK;
60 — 765 — Berkekuatan Hukum Tetap
60 — 765 — Berkekuatan Hukum Tetap
Procedure follows substance;substance tell us which areas of procedure will become important.(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting);(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.
Register : 12-05-2017 — Putus : 13-07-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1143 B/PK/PJK/2017 Tanggal 13 Juli 2017 — PT. JEMBAYAN MUARABARA VS DIREKTUR JENDERAL PAJAK;
38 — 19 — Berkekuatan Hukum Tetap
38 — 19 — Berkekuatan Hukum Tetap
Procedure follows substance;substance tell us which areas of procedure will become important;(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting);(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.