If such resident carries on business as aforesaids,tax maybe imposed by that other Contracting State on the business profits of such resident but only on somuch of such profits as are attributable to the permanent establishment or are derived from sourceswithin such other Contracting State from sales of goods or merchandise of the same kind as thosesold, or from other business transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan,

Hal inikarena PSC telah berlaku terlebih dahulu daripada Tax Treaty IndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnya jangka waktukontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The Contractor shall severally pay to thegovernment the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.

kewajibanperpajakan adalah sesuai dengan Kontrak Bagi Hasil sampai denganmasa kontrak berakhir kecuali terdapat perubahan, pembatalan, ataumodifikasi atas kontrak tersebut;Seksi V angka 1.2 (r) Kontrak Bagi Hasil Pemohon PeninjauanKembali yang ditandatangani pada tanggal 26 Desember 1991 yangberlaku efektif pada tanggal 6 September 1998 (Bukti PK8)menyatakan bahwa:The Contractor shall severally pay to the Government of theRepublic of Indonesia the Income Tax including the final tax on profitsafter tax deduction imposed

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The Contractor shall severally pay to the Government of the Republic ofIndonesia the Income Tax including the final tax on profits after taxdeduction imposed on it pursuant to the Indonesian Income Tax Law andits implementing regulations.

where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other Contracting State) in accordance with the laws of the otherHalaman 47 dari 67 halaman Putusan Nomor 1828/B/PK/PJK/2017(8)Contracting State but the rate of tax so imposed

Berikut adalah kutipan butir 4 huruf (c)Protocol Tax Treaty Indonesia Malaysia (Bukti PK11):In connection with Article 7 "Business profits", nothing in this Article shallprevent either Contracting State from imposing, apart from the corporateincome tax, a branch profits tax on the after tax profits of the permanentestablishment, provided that the tax so imposed shall not exceed 12.5% ofsuch amount.

If such resident carries on business as aforesaids,tax maybe imposed by that other Contracting State on the business profits of such resident but only on somuch of such profits as are attributable to the permanent establishment or are derived from sourceswithin such other Contracting State from sales of goods or merchandise of the same kind as thosesold, or from other business transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan,

Pasal 26 sebesar Rp.35.577.472,00;bahwa Pemohon Banding tidak setuju dengan Terbanding yang menggunakan tarif PajakPenghasilan Pasal 26 sebesar 20% atas pembayaran bunga kepada DFD;bahwa menurut Pemohon Banding, tarif pemotongan yang digunakan seharusnya adalah10% sebagaimana yang diatur dalam Pasal 12 paragraf 2 Perjanjian Penghindaran PajakBerganda (P3B Tax Treaty) antara Indonesia dengan Amerika Serikat;Halaman 3 dari 12 halaman Putusan Nomor 83/B/PK/PJK/2011Pasal 12 Paragraph 2:"The rate of tax imposed

If such residentcarries on business as aforesaids,tax may be imposed by that other Contracting State on thebusiness profits of such resident but only on so much of such profits as are attributable tothe permanent establishment or are derived from sources within such other ContractingState from sales of goods or merchandise of the same kind as those sold, or from otherbusiness transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan, tagihan

Nomor 1005 K/Pdt/2016legal limitation relating to, by or of the Charterers or any other person,and we shall not be discharged or released from our obligationshereunder by any arrangement or agreement made between you and theCharterers or a receiver, administrative receiver, administrator, liquidator,or similar officer of the Charterers, or by renegotiation, substitution,alteration, amendment or variation (however fundamental) of theobligations imposed upon the Charterers under or in connection with

Nomor 1005 K/Pdt/2016status of, or any legal limitation relating to, by or of the Charterers or anyother person, and we shall not be discharged or released from ourobligations hereunder by any arrangement or agreement made betweenyou and the Charterers or a receiver, administrative receiver,administrator, liquidator, or similar officer of the Charterers, or byrenegotiation, substitution, alteration, amendment or variation (howeverfundamental) of the obligations imposed upon the Charterers under or

If such resident carries on business as aforesaids,tax maybe imposed by that other Contracting State on the business profits of such resident but only on somuch of such profits as are attributable to the permanent establishment or are derived from sourceswithin such other Contracting State from sales of goods or merchandise of the same kind as thosesold, or from other business transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan,

Putusan Nomor 116/B/PK/PJK/2014aforesaids,tax may be imposed by that other Contracting State on thebusiness profits of such resident but only on so much of such profits as areattributable to the permanent establishment or are derived from sourceswthin such other Contracting State from sales of goods or merchandise ofthe same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent estabtishment"Bahwa tagihan atas jasa dari Master Card International

If such resident carries on business asaforesaids, tax may be imposed by that other Contracting State on thebusiness profits of such resident but only on so much of such profits as areattributable to the permanent establishment or are derived from sourceswthin such other Contracting State from sales of goods or merchandise ofthe same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent establishment"Bahwa biaya yang Pemohon Banding catat

Hal inikarena PSC telah berlaku terlebin dahulu daripada Tax TreatyIndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnyajangka waktu kontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The Contractor shall severally pay to thegovernment the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.

7perpajakan adalah sesuai dengan Kontrak Bagi Hasil sampai denganmasa kontrak berakhir kecuali terdapat perubahan, pembatalan, ataumodifikasi atas kontrak tersebut.Seksi V angka 1.2 (r) Kontrak Bagi Hasil Pemohon PeninjauanKembali yang ditandatangani pada tanggal 26 Desember 1991 yangberlaku efektif pada tanggal 6 September 1998 (Bukti PK8)menyatakan bahwa:The Contractor shall severally pay to the Government of theRepublic of Indonesia the Income Tax including the final tax on profitsafter tax deduction imposed

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The Contractor shall severally pay to the Government of the Republic ofIndonesia the Income Tax including the final tax on profits after taxdeduction imposed on it pursuant to the Indonesian Income Tax Law andits implementing regulations.

:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other Contracting State) in accordance with the laws of the otherContracting State but the rate of tax so imposed

Berikut adalah kutipan butir 4 huruf (c)Protocol Tax Treaty Indonesia Malaysia (Bukti PK11):In connection with Article 7 "Business profits", nothing in this Article shallprevent either Contracting State from imposing, apart from the corporateincome tax, a branch profits tax on the after tax profits of the permanentestablishment, provided that the tax so imposed shall not exceed 12.5% ofsuch amount.Terjemahannya dalam Bahasa Indonesia menyatakan:Dalam hubungan dengan pasal 7 "Laba Usaha", tidak ada

Hal inikarena PSC telah berlaku terlebih dahulu daripada Tax Treaty IndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnya jangka waktukontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The Contractor shall severally pay to thegovernment the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.

denganHalaman 41 dari 67 halaman Putusan Nomor 1829/B/PK/PJK/2017masa kontrak berakhir kecuali terdapat perubahan, pembatalan, ataumodifikasi atas kontrak tersebut.Seksi V angka 1.2 (r) Kontrak Bagi Hasil Pemohon PeninjauanKembali yang ditandatangani pada tanggal 26 Desember 1991 yangberlaku efektif pada tanggal 6 September 1998 (Bukti PK8)menyatakan bahwa:The Contractor shall severally pay to the Government of theRepublic of Indonesia the Income Tax including the final tax on profitsafter tax deduction imposed

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The Contractor shall severally pay to the Government of the Republic ofIndonesia the Income Tax including the final tax on profits after taxdeduction imposed on it pursuant to the Indonesian Income Tax Law andits implementing regulations.

:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other Contracting State) in accordance with the laws of the otherContracting State but the rate of tax so imposed

Berikut adalah kutipan butir 4 huruf (c)Protocol Tax Treaty Indonesia Malaysia (Bukti PK11):In connection with Article 7 "Business profits", nothing in this Article shallprevent either Contracting State from imposing, apart from the corporateincome tax, a branch profits tax on the after tax profits of the permanentestablishment, provided that the tax so imposed shall not exceed 12.5% ofsuch amount.Terjemahannya dalam Bahasa Indonesia menyatakan:Halaman 50 dari 67 halaman Putusan Nomor 1829/B/PK/PJK

Putusan Nomor 1536/B/PK/PJK/2016(1) Royalties derived from sources within one of the Contracting States by aresident of the other Contracting State may be taxed by both ContractingStates;(2) The rate of tax imposed by a Contracting State on royalties derived 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

The rate of tax imposed by a Contracting State on royaltiesderived from sources within that Contracting State andbeneficially owned by a resident of the other ContractingState shall not exceed 10 percent of the gross amount ofroyalties described in paragraph 3;Keputusan Direktur Jenderal Pajak Nomor KEP506/PJ./2001tentang Perubahan Atas Keputusan Direktur Jenderal PajakNomor KEP108/PJ.1/1996 tentang Bentuk FormulirPemotongan/Pemungutan Pajak Penghasilan SebagaimanaTelah Diubah Dengan KEP 02/PJ.1/

Para. 1 Tax Treaty (1)Where: "(a) an enterprise of a Contracting State participates directly or indirectly inthe management, control or capital of an enterprise of the otherContracting State, or(b) the same persons participate directly or indirectly in the management,control or capital ofan enterprise of a Contracting State and an enterpriseof the oter Contracting State,where such related persons (2)make arrangements or impose conditions betveen themselves and in ethercase conditions are made or Imposed

Article 9provides:(When) conditions are made or imposed between the two (associated) enterprises in theircommercial or financial relations which differ from those which would be made betweenindependent enterprises, then any profits which would, but for those conditions, haveaccrued to one of the enterprises, but, by reason of those conditions, have not so accrued,may beincluded in the profits of that enterprise and taxed accordingly."

ThailandWhere :(a) an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, or(b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the other ContractingState,and in either case conditions are made or imposed between thetwo enterprises in their commercial or financial relations whichdiffer from those

MalaysiaWhere:(a) an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of an enterpriseof the other Contracting State; or(b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a ContractingState and an enterprise of the other Contracting State,and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which differfrom those

Taiwan1, Where(a)(b)an enterprise of the country of a Contracting Party participatesdirectly or indirectly in the management, control or capital ofan enterprise of the country of the other Contracting Party; orthe same persons participate directly or indirectly in themanagement, control or capital of an enterprise of the countryof a Contracting Party and an enterprise of the country of theother Contracting Party;and in either case conditions are made or imposed betweenthe two enterpnses in their

If suchresident carries on business as aforesaid, tax may be imposed by that other ContractingState on the business profits of such resident but only on so much of such profits as areattributable to the permanent establishment or arederived from sources within such other Contracting State from sales of goods orHalaman 15 dari 25 halaman.

residentof which it is a permanent establishment, for the account of that resident;5 Where business profits include items of income which are dealt with separatelyin other articles of this Convention, the provisions of those articles shall, except asotherwise provided therein, supersede the provisions of this Article;Article 12 I Royalties:1 Royalties derived from sources within one of the Contracting States by aresidentof other Contracting State may be taxed by both Contracting States;2 The rate of tax imposed

If such resident carries onbusiness as aforesaids,tax may be imposed by that other Contracting State on the businessprofits of such resident but only on so much of such profits as are attributable to thepermanent establishment or are derived from sources within such other Contracting Statefrom sales of goods or merchandise of the same kind as those sold, or from other businesstransactions of the same kinds as those effected, through the permanent estabtishment"bahwa Pemohon Banding mengemukakan,

(s) pay to Government of the Republic of Indonesia the Income Tax includingfinal tax on profits after tax deduction imposed on it pursuant to the Indonesian IncomeTax Law and its implementing Regulations. CONTRACTOR shall comply with therequirements of the law in particular with respect to filing of returns, assessment of taxand keeping and showing of books and records;yang terjemahan Bahasa Indonesianya adalah sebagai berikut:Hal. 17 dari 72 hal. Put. No. 585/B/PK/PJK/201 1KONTRAKTOR harus: ...

pembayaran Asamera tersebut berdasarkan UndangUndangPerpajakan Indonesia lah yang merupakan sengketa antara Direktur JenderalPajak (DJP) dan Pemohon Peninjauan Kembali;Dasar hukum yang berkaitan dengan perlakuan Pajak Penghasilan yangsesuai untuk pembayaran Asamera adalah sebagai berikut:1) Section V Butir 5.2.s (Right and Obligations) dari KBH Blok Bmenyebutkan:CONTRACTOR shall:(s) pay to the Government of the Republic of Indonesia the Income Taxincluding final tax on profits after tax deduction imposed

Pasal 5.2(s) secara khusus menyatakan:5.2(s)Contractor shall:pay to the Government of the Republic of Indonesia the Income Taxincluding final tax on profits after tax deduction imposed on itpursuant to the Indonesian Income Tax Law and its implementingregulations;Pasal 6 Ayat (1) UndangUndang Pajak Penghasilan No. 7 Tahunmenyatakan:(1) Besarnya penghasilan kena pajak, ditentukan oleh penghasilan brutodikurangi : a. biaya untuk mendapatkan, menagih, dan memeliharapenghasilan itu, meliputi ...Perlakuan

Section 5.2(s)dari KBH Blok B menyatakan sebagai berikut:Contractor shall:(s) pay to the Government of The Republic of Indonesia the IncomeTax including final tax on profits after tax deduction imposed on itpursuant to the Indonesian Income Tax Law and its implementingRegulations.

S443a menerapkan uniformity principle yaitu costrecovery = deductible expenseTotal Equity to be split dan Pajak Penghasilan = penerimaan Negara(termasuk 71,1538% dan 28,8462% = 85% : 15%) Penghasilan Kena Pajak dan PPh e ~ Sesuai Section V Right ancContractor shall:pay to the Governmet of the Reptax deduction imposed on it pwregulations. Penjelasan Tabel DiatasMajelis Hakim Pengadilan Pajak merujuk pada Surat Menteri Keuangan RINo.

Hal inikarena PSC telah berlaku terlebih dahulu daripada Tax Treaty IndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnya jangka waktukontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The Contractor shall severally pay to thegovernment the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.

perpajakan adalah sesuai dengan Kontrak BagiHasil sampai dengan masa kontrak berakhir kecuali terdapatperubahan, pembatalan, atau modifikasi atas kontrak tersebut;Seksi V angka 1.2 (r) Kontrak Bagi Hasil Pemohon PeninjauanKembali yang ditandatangani pada tanggal 26 Desember 1991 yangberlaku efektif pada tanggal 6 September 1998 (Bukti PK8)menyatakan bahwa:The Contractor shall severally pay to the Government of theRepublic of Indonesia the Income Tax including the final tax on profitsafter tax deduction imposed

Linat pula Seksi V angka 1.2 (r) PSCPemohon Peninjauan Kembali yang menyatakan bahwa:The Contractor shall severally pay to the Government of the Republic ofIndonesia the Income Tax including the final tax on profits after taxdeduction imposed on it pursuant to the Indonesian Income Tax Law andits implementing regulations.

:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other Contracting State) in accordance with the laws of the otherContracting State but the rate of tax so imposed

Berikut adalah kutipan butir 4 huruf (c)Protocol Tax Treaty Indonesia Malaysia (Bukti PK11):In connection with Article 7 Business profits, nothing in this Article shallprevent either Contracting State from imposing, apart from the corporateHalaman 50 dari 67 halaman Putusan Nomor 1827/B/PK/PJK/2017income tax, a branch profits tax on the after tax profits of the permanentestablishment, provided that the tax so imposed shall not exceed 12.5% ofsuch amount;Terjemahannya dalam Bahasa Indonesia menyatakan

The rate of tax imposed by one of the Contracting States on interest derivedfrom sources within that Contracting State and beneficially owned by a resident ofthe other Contracting State shall notexceed 10 per centof the gross amount of theIntertest;Bahwa sesuai dengan Pasal 11 ayat (1) dan (2) Perjanjian PenghindaranPajak Berganda antara Pemerintah Indonesia dengan pemerintah Australiatersebut di atas, tarif PPh Pasal 26 atas pembayaran bunga kepada Coates HireHalaman 7 dari 29 halaman.

The rate of tax imposed by one of theContracting States on interest derived from sources withinthat Contracting State and beneficially owned by a residentof the other Contracting State shall not exceed 10 per centof the gross amount of the interest;bahwa sesuai dengan Pasal 11 ayat (1) dan (2) PerjanjianPenghindaran Pajak Berganda antara Pemerintah Indonesiadengan pemerintah Australia tersebut di atas, tarif PPh Pasal 26atas pembayaran bunga kepada Coates Hire Operations PtyLtd yang merupakan penduduk

yangberwenang menjatuhkan sanksi semestinya langsung menerapkanprinsip ini;Prinsip ini (UnaVia) sudah diterapkan di Belgia di dalam Undangundang(perpajakan) tanggal 20 September 2012 (diundangkan pada tanggal 22Oktober 2012);From now on, such cumulation of tax and criminal sanctions no longerhas a legal basis, although in any event the abovementioned case lawof the European Court of Human Rights treats these administrativesanctions as criminal sanctions which cannot therefore be cumulatedwith sanctions imposed

Ifsuch resident carries on business as aforesaids,tax may be imposed bythat other Contracting State on the business profits of such resident butonly on so much of such profits as are attributable to the permanentestablishment or are derived from sources wthin such other ContractingState from sales of goods or merchandise of the same kind as those sold,or from other business transactions of the same kinds as those effected,through the permanent establishment;.

Ifsuch resident carries on business as aforesaids, tax may be imposed bythat other Contracting State on the business profits of such resident butonly on so much of such profits as are attributable to the permanentestablishment or are derived from sources wthin such other ContractingState from sales of goods or merchandise of the same kind as those sold,or from other business transactions of the same kinds as those effected,through the permanent establishment;Bahwa biaya yang Pemohon Banding catat

If such residentcarries on business as aforesaids,tax may be imposed by that other Contracting State onthe business profits of such resident but only on so much of such profits as are attributableto the permanent establishment or are derived from sources within such other ContractingState from sales of goods or merchandise of the same kind as those sold, or from otherbusiness transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan, tagihan