Ditemukan 76 data

Urut Berdasarkan
 
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55964/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13230
  • Framework Agreement On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported
Register : 09-06-2017 — Putus : 31-08-2017 — Upload : 31-08-2017
Putusan PN TANJUNG BALAI ASAHAN Nomor 254/Pid.B/2017/PN Tjb
Tanggal 31 Agustus 2017 — - HAMDANI MARPAUNG ALIAS DANI BIN ABDUL KADIR
9016
  • penghentianterhadap kapal KM Sriway GT.10 No: 1836/PHB/S.7, setelah berhasildihentikan lalu Petugas Patroli naik ke atas Kapal KM Sriway GT.10 No:1836/PHB/S.7 dan melakukan pemeriksaan dan dari hasil pemeriksaandiatas kapal ditemukan berupa bawang merah sebanyak 715 (tujuh ratus limabelas) karung dan ditemukan label kertas berwarna putih yang disalah satusisinya bertuliskan : Shallots, Berat Weight: 20 KG, Tempat Asal Thailand,Halaman 18 dari 34 Putusan Nomor 254/Pid.B/2017/PN TjbGrade A, Di import Oleh Imported
    penghentianterhadap kapal KM Sriway GT.10 No: 1836/PHB/S.7, setelah berhasildihentikan lalu Petugas Patroli naik ke atas Kapal KM Sriway GT.10 No:1836/PHB/S.7 dan melakukan pemeriksaan dan dari hasil pemeriksaandiatas kapal ditemukan berupa bawang merah sebanyak 715 (tujuh ratus limaHalaman 22 dari 34 Putusan Nomor 254/Pid.B/2017/PN Tjbbelas) karung dan ditemukan label kertas berwarna putih yang disalah satusisinya bertuliskan : Shallots, Berat Weight: 20 KG, Tempat Asal Thailand,Grade A, Di import Oleh Imported
    selanjutnya Patugas Patroli melalukan pengejaran dan penghentianterhadap kapal KM Sriway GT.10 No: 1836/PHB/S.7, setelah berhasildihentikan lalu Petugas Patroli naik ke atas Kapal KM Sriway GT.10 No:1836/PHB/S.7 dan melakukan pemeriksaan dan dari hasil pemeriksaandiatas kapal ditemukan berupa bawang merah sebanyak 715 (tujuhratus lima belas) karung dan ditemukan label kertas berwarna putihyang disalah satu sisinya bertuliskan : Shallots, Berat Weight: 20 KG,Tempat Asal Thailand, Grade A, Di import Oleh Imported
Register : 29-11-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55963/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13623
  • Framework Agreement On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported
Register : 03-09-2018 — Putus : 22-11-2018 — Upload : 18-12-2018
Putusan PN SLEMAN Nomor 432/Pid.Sus/2018/PN Smn
Tanggal 22 Nopember 2018 — Penuntut Umum:
EDI BUDIANTO,SH
Terdakwa:
Siti Nurlaela Binti Harto Prayitno
11355
  • Menetapkan barang bukti berupa :
    • 4 (empat) dus sisa 2 (dua) dus, La Widya Temulawak Day & Night Cream NA 47150103996; NA47150103941 Produksi Bertie Enterprise Corp, Taiwan Diimpor PT Sinar Dios Abadi, Jakarta;
    • 18 (delapan belas) dus, Temulawak Transparant Whitening Beauty Soap, Zenith Ventures Sdn, Bhd Malaysia;
    • 4 (empat) dus, Temulawak New Night Cream Beauty Whitening Cream, 25 gr-
    • 3 (tiga) dus, PONDS White beauty Complete Beauty Care Imported
      empat puluh delapan) dus sisa 42 (empat puluh dua) dus, Citra Night Cream Lasting white Bengkoang Kemasan dalam pot tanpa identitas;
    • 48 (empat puluh delapan) dus, Citra Day & Night Cream Pearly UV Bubuk Mutiara China Kemasan dalam pot tanpa identitas;
    • 10 (sepuluh) dus sisa 7 (tujuh) dus, La Widya Collagen Day & Night Cream NA 471503942; NA 4715013943 Produksi Bertie Enterprise Corp Diimpor oleh PT Sinar Dios Abadi, Jakarta;
    • 3 (tiga) dus, Temulawak Tow Way Cake Imported
      membenarkannya dan tidak keberatan;Menimbang, bahwa Penuntut Umum mengajukan barang buktisebagai berikut: 4 (empat) dus sisa 2 (dua) dus, La Widya Temulawak Day & Night CreamNA 47150103996; NA47150103941 Produksi Bertie Enterprise Corp, TaiwanDiimpor PT Sinar Dios Abadi, Jakarta; 18 (delapan belas) dus, Temulawak Transparant Whitening Beauty Soap,Zenith Ventures Sdn, Bhd Malaysia; 4 (empat) dus, Temulawak New Night Cream Beauty Whitening Cream,25 gr 3 (tiga) dus, PONDS White beauty Complete Beauty Care Imported
      byunilever Ptd; 30 gr; 48 (empat puluh delapan) dus sisa 42 (empat puluh dua) dus, Citra NightCream Lasting white Bengkoang Kemasan dalam pot tanpa identitas; 48 (empat puluh delapan) dus, Citra Day & Night Cream Pearly UV BubukMutiara China Kemasan dalam pot tanpa identitas; 10 (Sepuluh) dus sisa 7 (tujuh) dus, La Widya Collagen Day & NightCream NA 471503942: NA 4715013943 Produksi Bertie Enterprise CorpDiimpor oleh PT Sinar Dios Abadi, Jakarta; 3 (tiga) dus, Temulawak Tow Way Cake Imported Zenith
      Smn6.tsMemerintahkan agar Terdakwa dikeluarkan dari tahanan kota;Menetapkan barang bukti berupa : 4 (empat) dus sisa 2 (dua) dus, La Widya Temulawak Day & Night CreamNA 47150103996; NA47150103941 Produksi Bertie Enterprise Corp, TaiwanDiimpor PT Sinar Dios Abadi, Jakarta; 18 (delapan belas) dus, Temulawak Transparant Whitening Beauty Soap,Zenith Ventures Sdn, Bhd Malaysia; 4 (empat) dus, Temulawak New Night Cream Beauty Whitening Cream,25 gr 3 (tiga) dus, PONDS White beauty Complete Beauty Care Imported
      byunilever Ptd; 30 gr; 48 (empat puluh delapan) dus sisa 42 (empat puluh dua) dus, Citra NightCream Lasting white Bengkoang Kemasan dalam pot tanpa identitas; 48 (empat puluh delapan) dus, Citra Day & Night Cream Pearly UV BubukMutiara China Kemasan dalam pot tanpa identitas; 10 (Sepuluh) dus sisa 7 (tujuh) dus, La Widya Collagen Day & NightCream NA 471503942; NA 4715013943 Produksi Bertie Enterprise CorpDiimpor oleh PT Sinar Dios Abadi, Jakarta; 3 (tiga) dus, Temulawak Tow Way Cake Imported Zenith
Putus : 01-11-2017 — Upload : 14-03-2018
Putusan MAHKAMAH AGUNG Nomor 1795/B/PK/PJK/2017
Tanggal 1 Nopember 2017 — DIREKTUR JENDERAL BEA DAN CUKAI vs PT PHILIP MORRIS INDONESIA
8553 Berkekuatan Hukum Tetap
  • Belum dimasukkan dalam harga yang sebenarnya dibayar atauseharusnya dibayar.Interpretative Notes of WTO Valuation AgreementInterpretative Note atas Pasal 8 (1) (c) Annex to WTO ValuationAgreement menyatakan bahwa:the payments made by the Buyer for the right to deliver or resell theimported goods shall not be added to the price actually paid or payable forthe imported goods if such payments are not a condition of the sale forexport to the country of importation of the imported goods.Yang diterjemahkan
    "pemeriksaan yang hatihatiuntuk apakah sebenarnya royalti atau biaya lisensi tersebutdibayarkan" (paragraf 292) dan, dalam hal ini jelas bahwa:In principle, royalties or license fees for the right to manufacture(including assembly) in the country of importation, or for the right to usea Trademark on finished products manufactured or combined in thecountry of importation, are not part of the Transaction Value, even if theamount of the royalty or license fee is based on the number or value ofthe imported
    As an illustration of this, a royalty is paid on the basis of the price in asale in the importing country of a liter of a particular product that wasimported by the kilogram and made up into a solution after importation.If the royalty is based partially on the imported goods and partially onother factors which have nothing to do with the imported goods (such aswhen the imported goods are mixed with domestic ingredients and areno longer separately identifiable, or when the royalty cannot bedistinguished
    How is the royalty to be treated with respect tothe imported ingredients ?The Technical Committee on Customs Valuation expressed thefollowing view.
Register : 13-06-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52150/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
11624
  • this Agreement and the Early HarvestProgramme of the Framework Agreement are set out in Annex 3 of thisAgreement".bahwa berdasarkan butir 3(i) Origin criteria pada overleaf notes dijelaskan theproducts Wholly obtained in the exporting party as defined in rule 3 of therules of origin for ACFTA.bahwa selanjutnya berdasarkan Rules of Origin fot The ASEANChina FreeTrade Area, disebutkan:I. bahwa pada Rule 2 disebutkan sebagai berikut:Rule 2 Origin CriteriaPor the purposes of this Agreement, products Imported
Register : 25-07-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52160/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
11730
  • rate orequivalent amount of deposit, provided that they are not held to besubject to import prohibition or restriction and there is nosuspicion of fraud,(iii) The Customs Authority or the Issuing Authorities of the exportingParty receiving a request for retroactive check shall respond to therequest promptly and reply not later than ninety (90) days after thereceipt of the request.bahwa berdasarkan Annex 3 Rules Of OriginRule 2, Origin Criteria disebutkan:For the purpose of this agreement, products imported
Register : 11-09-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52143/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
12728
  • ., etc.h3. bahwa berdasarkan Annex 3 Rules of Origin for The ASEANChinaFree Trade Area disebutkan bahwa:Rule 2 "" Origin Criteria"For the purpose of this agreement, product imported by a partyshall be deemed to be originating and eligible for preferentialconcessions if they conform to the origin requirements under anyone of the followinga. Products which are wholly obtained of produced as set out anddefined in Rule 3, orb.
Putus : 10-07-2019 — Upload : 27-11-2019
Putusan MAHKAMAH AGUNG Nomor 2013 B/PK/PJK/2019
Tanggal 10 Juli 2019 — DIREKTUR JENDERAL PAJAK vs. PT. HANJAYA MANDALA SAMPOERNA, TBK;
318230 Berkekuatan Hukum Tetap
  • Putusan Nomor 2013 B/PK/Pjk/2019 Table 4: Regional comparison of tobacca fax systems, 2013 =ee pearl eet : pbr PE ty PCTLs rr ounPrice is Others BraetTotuoco products in Brune Darussalam are imported and ony wucise dues are charged baseel.
Register : 06-11-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor PUT-54052/PP/M.VIIB/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
12633
  • Invoice: 2013B5038E0102 tanggal 26 April 201310bahwa berdasarkan Annex 3, Rules Of Origin Of The AseanChina Free Trade Area, Rule 2 disebutkan:Rule 2: Origin CriteriaFor the purpose of this Agreement, products imported by a party shall be deemed to be originating andeligible for preferential concessions if they conform to the origin requirements under any one of thefollowing :(a). Product which are wholly obtained or produced as set out and defined in Rule 3 ; or(b).
Register : 19-01-2017 — Putus : 22-03-2017 — Upload : 28-03-2018
Putusan PN KISARAN Nomor 11/Pid.Sus/2017/PN Kis
Tanggal 22 Maret 2017 — Penuntut Umum:
1.ROI BARINGIN TAMBUNAN, SH
2.Essadendra Aneksa, SH
Terdakwa:
Ramli Hasibuan Bin Ulung Hamid Hasibuan
669
  • - 1 (satu) lembar label bertuliskan Nama Produk/Name of product : Onions Tempat Asal/ Place of Origin : Myanmar, Diimport oleh/imported by : SCL Impex Trading CO. LTD, Dieksport oleh/Exported by : Super Soe Company Limited, Berat/weight 9,5 Kg.

    - 1 (satu) lembar Label bertuliskan Nama Produk/Name of Product : Bawang Kecil/Podisu Onions, Tempat Asal/Place of Origin : India, Diimport oleh/Imported by : The Hup Seng Trading SDN.

Register : 13-11-2013 — Putus : 03-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put.56853/PP/M.XVIIB/19/2014
Tanggal 3 Nopember 2014 — Pemohon Banding dan Terbanding
16447
  • Framework Agreement On Comprehensive Economic CoOperation Between *Association Of South East Asian Nation And The Peoples Republic Of China (ProtoKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan Keran;Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AngeAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Anne"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported
Register : 12-01-2012 — Putus : 05-03-2013 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 10 B/PK/PJK/2012
Tanggal 5 Maret 2013 — DIRJEN BEA DAN CUKAI VS CV. MEKAR HARUM SEJAHTERA;
3226 Berkekuatan Hukum Tetap
  • value are complete and correct".Ministerial Decisions 6.1 WTO Agreement on Customs Valuationmenyatakan bahwa "When a declaration has been presented and where thecustoms administration has reason to doubt the truth or accuracy of theparticulars or of documents produced in support of this declaration, thecustoms administration may ask the importer to provide further explanation,19including documents or other evidence, that the declared value representsthe total amount actually paid or payable for the imported
    If, after receiving furtherinformation, or in the absence of a response, the customs administration stillhas reasonable doubts about the truth or accuracy of the declared value, itmay, bearing in mind the provisions of Article 11, be deemed that thecustoms value of the imported goods cannot be determined under theprovisions of Article 1".f Pasal 2 Keputusan Menteri Keuangan nomor: 690/KMK.05/1996 tentangNilai Pabean Pabean Untuk Penghitungan Bea Masuk, selanjutnya disebutKMK 690/1999:e Ayat (1) menyatakan
Putus : 05-03-2013 — Upload : 21-12-2013
Putusan MAHKAMAH AGUNG Nomor 08/B/PK/PJK/2012
Tanggal 5 Maret 2013 — DIREKTUR JENDERAL BEA DAN CUKAI VS CV. MEKAR HARUM SEJAHTERA
4031 Berkekuatan Hukum Tetap
  • Ministerial Decisions 6.1 WTO Agreement on Customs Valuation menyatakanbahwa "When a declaration has been presented and where the customsadministration has reason to doubt the truth or accuracy of the particulars orof documents produced in support of this declaration, the customsadministration may ask the importer to provide further explanation, includingdocuments or other evidence, that the declared value represents the totalamount actually paid or payable for the imported goods, adjusted inaccordance
    Putusan Nomor 08/B/PK/PJK/2012customs value of the imported goods cannot be determined under theprovisions of Article 1".Pasal 2 Keputusan Menteri Keuangan nomor: 690/KMK.05/1996 tentang NilaiPabean Pabean Untuk Penghitungan Bea Masuk, selanjutnya disebut KMK690/1999:* Ayat (1) menyatakan "Nilai pabean untuk penghitungan Bea Masukadalah nilai transaksi dari barang impor yang bersangkutan."
Register : 07-04-2015 — Putus : 10-06-2015 — Upload : 30-09-2015
Putusan MAHKAMAH AGUNG Nomor 205 B/PK/PJK/2015
Tanggal 10 Juni 2015 — DIREKTUR JENDERAL BEA DAN CUKAI VS PT. KAWASAKI MOTOR INDONESIA;
6367 Berkekuatan Hukum Tetap
  • As a part of that agreement, R subassigns themarketing and distribution rights to I and requires from I, inreturn, a royalty payment of 10% of the retail selling price ofeach record purchased and imported into the country ofimportation. I submits the 10% payment to R.b The Technical Commitee on Customs Valuation expressedthe following view.The royalty payment is a condition of sale because I is required to pay thisamount as a consequence of the distribution and sales agreement with R.
    Inorder to protect his commercial interests R would not have sold the recordsto lif I had not agreed to those terms.The payment is related to the goods being valued as it is made for the rightto market and distribute the particular imported goods and the amount ofthe royalty will vary according to the actual selling price of a particularrecord.The fact that R is obliged, in turn, to pay a royalty amount to A in respectof worldwide sales of As performances, is not relevant visavis the contractbetween
Putus : 20-07-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 487/B/PK/PJK/2016
Tanggal 20 Juli 2016 — DIREKTUR JENDERAL PAJAK vs. PT. LATEXCO INDONESIA
4437 Berkekuatan Hukum Tetap
  • ,Ltd.antara lain diatur halhal sebagai berikut:Article 1 : ObjectLatexco Indonesia/Pemohon Banding (LID) hereby appoints the LatexcoAsia Pacific Pte Ltd (LAP) as sole and exclusi ve AGENT, whoundertakes to market the products manufactured and/or imported by theLID in accordance with the provisions below.
Register : 15-08-2012 — Putus : 25-07-2013 — Upload : 08-11-2013
Putusan PENGADILAN PAJAK Nomor Put-46435/PP/M.VII/19/2013
Tanggal 25 Juli 2013 — Pemohon Banding dan Terbanding
17584
  • For example, if the imported goods incoRporate thetrademark for which the royalti or licence fee is paid, this wouldindicate that the fee relates to the imported goods.Bahwa fakta atas importasi secara jelas dan tidak terbantahkan bahwa barang yang diimporadalah berupa sepatu dan apparel yang sudah mengandung HAKI, importir tidak melakukanproses atau pengerjaan terhadap barang yang diimpor, dengan demikian pembayaran royaltitelah memenuhi kriteria terkait dengan barang yang sedang dinilai karena
Register : 01-12-2021 — Putus : 14-03-2022 — Upload : 12-05-2022
Putusan PN JAKARTA BARAT Nomor 1018/Pid.Sus/2021/PN Jkt.Brt
Tanggal 14 Maret 2022 — Penuntut Umum:
1.BUDHI PURWANTO, S.H., M.H.
2.LUCKY SELVANO MARIGO, SH
3.HENDRA PRAJA ARIFIN, S.H., M.H.
4.REZA RIZKI FADILLAH, SH
5.SORTA INGRID, SH
6.IMELDA PARDEDE,SH
Terdakwa:
JONG GUNTUR
243
  • seluruhnya dari pidana yang dijatuhkan;
  • Menetapkan Terdakwa tetap ditahan;
  • Menetapkan barang bukti berupa:
    • 1 (satu) unit handphone merek Iphone XS MAX warna hitam dengan nomor IMEI 357329098978309;
    • 1 (satu) buah kartu ATM BCA warna hitam nomor 5260512020685606;
    • 1 (satu) buah kartu ATM Mandiri warna hitam nomor 4617003738944561;
    • 1 (satu) buah Token BCA warna biru;
    • 2 (dua) vial obat Actemra 20mg/ml Tocilizumab 80mg/4ml imported
Register : 17-03-2011 — Putus : 19-10-2012 — Upload : 04-02-2015
Putusan MAHKAMAH AGUNG Nomor 162 B/PK/PJK/2011
Tanggal 19 Oktober 2012 — DIRJEN PAJAK VS PT. KARYA SUKSES ADIMULYA MANDIRI;
2932 Berkekuatan Hukum Tetap
  • Bumi Siak Pusako PertaminaHulu berupa imported Extract Greenzyme dengan nilaisebesar Rp734.584.951,00 dengan Faktur Pajak sebagaiberikut: Nomor Faktur : EUPPL0720000007 tanggal 28 April2006; Nomor Faktur : EUPPL0720000008 tanggal 28 April2006; danHalaman 12 dari 23 halaman Putusan Nomor 162/B/PK/Pjk/201 1 Nomor Faktur : EUPPL0720000009 tanggal 28 April2006;1.7.3.
Register : 22-11-2016 — Putus : 01-03-2017 — Upload : 28-03-2018
Putusan PN KISARAN Nomor 719/Pid.Sus/2016/PN Kis
Tanggal 1 Maret 2017 — Penuntut Umum:
1.Elfira, SH
2.GUSMIRA FITRI WARMAN, SH
3.ROI BARINGIN TAMBUNAN, SH
Terdakwa:
1.M Yusuf Marpaung Bin Ajun
2.Amal Yusri Bin Nasrun
6918
  • 2 (dua) lembar label bertuliskan nama produk / name of product : Indian Onion Tempat asal / Place of Origin : INDIA, Diimport oleh / Imported By : M/s. ASIALOGICSDN BHD, Diimport oleh / Exported By : VARUNA EXPORTS, Berat / weight + / - 10 Kg.

Dirampas untuk dimusnahkan.

  • 1 unit kapal KM. DUA BERSAUDARA GT. 18 No. 999/PPb;

Dirampas untuk Negara.

6.