Putusan Nomor 112/B/PK/PJK/2014Bahwa Pasal 13 ayat 3a Persetujuan Penghindaran Pajak 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, copynghts ofliterary. artistic, or scientific works (including copyrights of motionpictures and films, tapes or other means of reproduction used for radioor television broadcasting), patents, designs, models, plans, secretprocesses

It also includes gainsderived from the sale, exchange, or other dispositions of any suchproperty or rights to the extent that the amounts realized on such sale,exchange or other disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights";Bahwa selanjutnya Pasal 13 ayat 3b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The term "royalties" as used in this Article also includes payments by aresident of

of tax imposed by a Contracting State on royalties derived fromsources within that Contracting State and beneficially owned by a residentof the other Contracting State shall not exceed 15 percent of the grossamount of royalties described in paragraph 3(a) and 10 percent of the grossamount of royalties described in paragraph 3(b)";Bahwa Pasal 13 ayat 3 a Persetujuan Penghindaran Pajak Berganda (P3B)antara Indonesia dan Amerika menyebutkan bahwa:"The term "royalties" as used in this Article means payments

It also includes gains derived from the sale, exchange,or other dispositions of any such property or rights to the extent that theamounts realized on such sale, exchange or other disposition forconsideration are contingent on the productivity, use, or disposition of suchproperty or rights",Bahwa selanjutnya Pasal 13 ayat 3 b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The term "royalties" as used in this Article also includes payments by aresident

Apabila PT A juga memiliki 25% (dua puluh limapersen) saham PT D, maka antara PT B, PT C dan PT Ddianggap terdapat hubungan istimewa;OECD Model Tax Convention, Article 10 DividendsParagraf 28:Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetings ofshareholders, but also other benefits in money or moneysworth, such as bonus shares, bonuses, profits on a liquidationand disguised distributions of profits.

Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Paragraf 29:The benefits to which a holding in a company confer entitlementare, aS a general rule, available solely to the shareholdersthemselves;Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning ofcompanylaw, they may constitute dividends

Putusan Nomor 437/B/PK/PJK/2016Paragraf 28:Payments regarded as dividends may include not onlydistributions of profits decided by annual generalmeetings of shareholders, but also other benefits inmoney or moneys worth, such as bonus shares,bonuses, profits on a liquidation and disguiseddistributions of profits. The reliefs provided in the Articleapply so long as the State of which the paying companyis a resident taxes such benefits as dividends.

Normally, distributions by a company which havethe effect of reducing the membership rights, forinstance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded asdividends;(Suatu pembayaran disebut sebagai dividen termasuktidak hanya distribusi laba yang diputuskan dalam RapatUmum Pemegang Saham, tetapi juga manfaat/keuntungan lain baik berupa uang atau bernilai uang,misalnya pembagian saham bonus, bonus,keuntungandari likuidasi dan distribusi laba secara terselubung

sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the other theContracting State may be taxed in that other Contracting State.2 However, such royalties may also be taxed in the Contracting State in which theyarise, and according to the laws of that Contracting State, but if the recipient is thebeneficial owner of the royalties the tax so charged shall not exceed 10 percent of the grossamount of the royalties.3 The term "royalties" as used in this Article means payments

otherContracting State may be taxed in that other State.2 However, such royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but if the recipient is the beneficial owner of theroyalties, the tax so charged shall not exceed 15% of the gross amount of the royalties.3 The competent authorities of the Contracting States shall by mutual agreementsettle the mode of application of this limitation.4 The term "royalties" as used in this Article means payments

(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 or motionpictures and films, tapes or other means of reproduction used for radioor television broadcasting), patents, designs, models, plans, secretprocesses or formula, trademarks, or for information concerningindustrial, commercial or scientific experience.

(b) The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which is exempt from taxby the other Contracting State under Article 9 (Shipping and AirTransport).9.

attributed to a permanent establishment on the basis ofan apportionment of the total profit of the enterprise to its various parts, nothing inparagraph 2 of this Article shall preclude that Contracting State from determiningthe profits to be taxed by such an apportionment as may be customary; the methodof apportionment adopted shall, however, be such that the result shall be inaccordance with the principles laid down in this Article"Pasal 12 ayat (3)"The term royalties as used in this Article comprisesa Payments

of any kind received as a consideration for the use of, or the rightto use, any copyright of leterary, artistic or scientific work, includingcinematograph films, and films or tapes for radio or television broadcasting,or any patent, knowhow, trade mark, design or model, plan, secret formulaor process; andb payments of any kind received as a consideration for the use of, or the rightmeto use, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2

In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"8 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:Halaman 13 dari 23 halaman.

,Lorong Perusahaan 4, Prai Free Industrial Zone, 13600 Prai,Penang , Malaysia ; harga stauan : CIF USD 2,820/MT, Payments Terms: T/T in Advance.bahwa berdasarkan pemeriksaan Majelis atas Purchase Order nomor:EPKO0076TPSB tanggal 26 September 2011 diketahui bahwa PemohonBanding sepakat membeli barang kepada Toray Plastics (Malaysia)Sdn.Bhd. yang beralamat di 2628, Mk.1, SPT.

,Lorong Perusahaan 4, PraiFree Industrial Zone, 13600 Prai, Penang , Malaysia, berupa barang19,000kg ABS Toyolac 920555, negara asal : Malaysia ; total harga CIFTanjung Priok Jakarta USD 53,580.00, Payments Terms : T/T inAdvance.bahwa berdasarkan pemeriksaan Majelis atas Invoice & Weight Listnomor: 10021E tanggal 26 September 2011 diketahui bahwa PemohonBanding membeli barang kepada Toray Plastics (Malaysia) Sdn.Bhd.yang beralamat di 2628, Mk.1, SPT.

,Lorong Perusahaan 4, Prai Free Industrial Zone,13600 Prai, Penang , Malaysia ; harga stauan : CIF USD 2,820/MT, Payments Terms: T/T in Advance;bahwa berdasarkan pemeriksaan Majelis atas Purchase Order nomor:EPKOO076TPSB tanggal 26 September 2011 diketahui bahwa Pemohon Bandingsepakat membeli barang kepada Toray Plastics (Malaysia) Sdn.Bhd. yang beralamatdi 2628, Mk.1, SPT.

,Lorong Perusahaan 4, Prai Free Industrial Zone, 13600 Prai,Penang , Malaysia, berupa barang 19,000kg ABS Toyolac 920555, negara asal :Malaysia ; total harga CIF Tanjung Priok Jakarta USD 53,580.00, Payments Terms :T/T in Advance;bahwa berdasarkan pemeriksaan Majelis atas Invoice & Weight List nomor: 10021Etanggal 26 September 2011 diketahui bahwa Pemohon Banding membeli barangkepada Toray Plastics (Malaysia) Sdn.Bhd. yang beralamat di 2628, Mk.1,SPT.

merupakan pembayaranjasa (bukan merupakan royalti) yang dilakukan di luar negeri;bahwa Pemohon Banding mengemukakan, bahwa Pemohon Banding tidak setuju koreksiobjek Pajak 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

bahwa selanjutnya Pasal 13 ayat 3b Persetujuan Penghindaran Pajak Berganda (P3B) antaraIndonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one ofthe Contracting States for the use of, or the fight to use, industrial, commercial or scientificequipment, but not including ships, aircraft or containers the income from which is exemptfrom tax by the other Contracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal

TUK0009 tanggal 5 Januari 2012 dengan jenis barang BrandNew Vehicles Manufacturing Year 2012 Toyota Vellfire 2.4 Z A/T 2WD sebanyak 2 (dua)unit dengan total tagihan sebesar CIF JPY 4,960,000.00;bahwa supplier Access World Corporation, menerbitkan Sales Contract Nomor: FYPMC027tanggal 8 Januari 2012, dengan perincian sebagai berikut:Jenis Barang : Brand New Vehicles Manufacturing Year 2012 Toyota Vellfire 2.4 ZA/T 2WDJumlah : 2 (dua) unitTotal Price : 4,960,000.00Price Basis : CIF JakartaI Terms of Payments

: After Shipmentbahwa tagihan atas barang pesanan Pemohon Banding disampaikan dengan Invoice Nomor:FYPM048 tanggal 13 Januari 2012 dengan Packing List tanggal 13 Januari 2012 denganjenis barang berupa Brand New Vehicles Manufacturing Year 2012 Toyota Vellfire 2.4 Z A/T2WD, Total Amount CIF JPY 4,960,000.00;Price Basis : CIF JakartaTerms of Payments : After ShipmentGross Weight : 3,940.00 Kgsbahwa barang pesanan Pemohon Banding dikirim oleh Supplier dengan Bill of LadingNomor: HJSCTY0122774600 tanggal

VII GATT menyebutkan:"Payments made by the buyer for the right to distribute or resell the importedgoods shall not be added to the price actually paid or payable for the importedgoods if such payments are not a condition of the sale for export to the countryof importation of the imported good."

The royalties and licence fees referred to in paragraph 1 (c)of Article 8 may include, among other things, payments inrespect to patents, trade marks and copyrights. However,the charges for the right to reproduce the imported goods inthe country of importation shall not be added to the priceactually paid or payable for the imported goods indetermining the customs value.2.

Payments made by the buyer for the right to distribute orresell the imported goods shall not be added to the priceactually paid or payable for the imported goods if suchpayments are not a condition of the sale for export to thecountry of importation of the imported goods.= Bahwa royalti yang dipermasalahkan dalam sengketa ini adalahterkait hak distribusi atau hak untuk mereproduksi programtayangan film untuk dapat didistribusikan atau ditayangkan dibioskopbioskop."

LHA Nomor: LHA139/KPU.01/BD.10/IU/2011 tanggal 7 Juli 2011mengenai Pemeriksaan biayabiaya yang belum termasuk harga sebenarnya atau seharusnyadibayar disebutkan berdasarkan pemeriksaan SPT PPh pasal 26, Laporan Keuangan, Buku Besar,List of Payments, Rekening Koran, debit advice, License Agreement, Trademark LicenseAgreement, Tehcnical Information and Services Agreement dan perhitungan royalti, kedapatanterdapat biaya yang harus ditambahkan pada nilai pabean berupa royalti kepada Mead Johnson andCompany

The term royalties as used in this Article comprisesa) Payments of any kind received as a consideration for the use of, orthe right to use, any copyright of leterary, artistic or scientific work,Halaman 16 dari 25 halaman.

Putusan Nomor 806/B/PK/PJK/201 1including cinematograph films, and films or tapes for radio ortelevision broadcasting, or any patent, knowhow, trade mark, designor model, plan, secret formula or process; andb) payments of any kind received as a consideration for the use of, orthe right to use, any industrial, commercial or scientific equipment4.

The term "royalties" in this Article means payments, wether periodical or not, and however described or computed, to the extent to wnich they aremade as consideration for:a) the use of, or the right to use, any copyright, patent, design or model,plan, secret formula or process, trademark or other like property orright; orb) the use, or the right to use, any industrial, commercial or scientificequipment; orc) the supply of scientific, technical, industrial or commercial knowedgeor information; ord

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

.: bahwa berdasarkan Pasal 12 ayat (3) P3B Indonesia Jepang disebutkan bahwa"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 copyright ofliterary, 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

Bahwa bila ditinjau dari Tax Treaty, baik Tax Treaty antaraIndonesia dengan Jepang maupun antara Indonesia denganHalaman 5 dari 17 halaman Putusan Nomor 492 B/PK/PJK/2017Singapura, sewa atas bandwith, tidak termasuk dalam definisiRoyalty yang diatur dalam kedua Jax Treaty tersebut sebagaiberikut :Dalam Treaty dengan JepangArticle 12The 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 and films or tapes 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, orfor information concerning industrial, commercial or scientificexperience;Dalam Treaty dengan SingapuraArticle 12The term "royalties" as used in this Article means payments ofany kind received as a consideration for the use of or the rightto

Wfe.........cececeeeeeeeeeee esAny action, claim, lien, or legal dispute that RUNGE initiatesrelating to delinquent payments is not subject to the requirementsset forth in this clause 16.Terjemahan bebasnya adalah :"Dalam hal terjadi sengketa, klaim mengenai dasartindakan,perselisinan atau klaim antara lain mengenai ganti rugi dan/ataukontribusi yang timbul dari atau berhubungan dengan PERJANJIANini, para pihak akan berkonsultasi dan bernegosiasi satu sama laindengan itikad baik dan, mengakui kepentingan

Jika............Setiap tindakan, klaim, pembebanan, atau sengketa hukum yangdimulai oleh RUNGE berkaitan dengan tunggakan pembayarantidak tunduk pada syaratsyarat sebagaimana diatur dalamklausul 16 ini.10.Bahwa berdasarkan Pasal 16 Perjanjian tersebut diatas, jika terdapat11perselisihnan yang berkenaan dengan tunggakan pembayaran(delinquent payments) dimana RUNGE yang bertindak selakuPENGGUGAT, Pasal 16 Perjanjian yang menyepakati penyelesaiansengketa melalui arbitrase tidak berlaku.

Atau dengan kata lain,dalam kondisi apapun, hanya pengadilan di Singapura lah yangberwenang untuk memeriksa serta mengadili perkara aquo;PENGGUGAT SALAH DAN KELIRU DALAM MENAFSIRKAN ISIPASAL 16 PERJANJIAN10.Bahwa TERGUGAT tidak sependapat dengan dailildalil PENGGUGAT11dalam butir 10 surat Gugatan aquo yang pada intinya menyatakanbahwa berdasarkan Pasal 16 Perjanjian jika terdapat perselisihan yangberkenaan dengan tunggakan pembayaran (delinquent payments)dimana RUNGE yang bertindak selaku PENGGUGAT

Untuk lebih jelasnya kami kutip isi Pasal 5.2 danPasal 5.3 Trademark License Agreement yang mengatur sebagai berikut:Pasal 5.2 Trademark License Agreement:Hal. 7 dari 43 hal.Put.No. 95 PK/Pdt.Sus/2012Timing and Frequency of Payments. The Licensee shall submit to theLicensor reports on the Net Sales Value of the Licensed Products at theclose of each month and show calculations for the royalties the Licenseeshould pay based on the separate agreement between the parties.

TheLicensee shall make royalty payments to the Licensor within 30 daysafter the closing date of the monthly sales.Pasal 5.3 Trademark License Agreement:Payment of Taxes.

Untuk lebih jelasnya kami kutip isi Pasal 5.2Trademark License Agreement yang mengatur sebagai berikut:43.44.Pasal 5.2 Trademark License Agreement:"Timing and Frequency of Payments. The Licensee shall submit to theLicensor reports on the Net Sales Value of the Licensed Products at theclose of each month and show calculations for the royalties the Licenseeshould pay based on the separate agreement between the parties.

TheLicensee shall make royalty payments to the Licensor within 30 daysafter the closing date of the monthly sales;(penebalan ditambahkan);Yang terjemahan resminya adalah sebagai berikut (Bukti P10B):Pasal 5.2 Trademark License Agreement:"Waktu dan Frekuensi Pembayaran.

Juli 2003 Terdakwa menyodorkan 2(dua) set formulir EXECUTIVE INVESTMENT BOND terhadap aplikasi investasi di ROYAL SKANDIA BOND kepada saksi korban Colin Gatenby untuk ditandatangani, yang mana dalam kedua formulir tersebut tidak terdapatinformasi mengenai ROYAL SKANDIA BOND dan hanya merupakan formulirEXECUTIVE INVESTMENT BOND yang memuat datadata : Details of the Bond Owner (s) ; Details of the Life/Lives Assured ; Nomination of Ownership on Death ; Charges & Policy Denomination ; Optional Income Payments

Juli 2003 Terdakwa menyodorkan 2(dua) set formulir EXECUTIVE INVESTMENT BOND terhadap aplikasi investasi di ROYAL SKANDIA BOND kepada saksi korban Colin Gatenby untuk ditandatangani, yang mana dalam kedua formulir tersebut tidak terdapatinformasi mengenai ROYAL SKANDIA BOND dan hanya merupakan formulirEXECUTIVE INVESTMENT BOND yang memuat datadata : Details of the Bond Owner(s) ; Details of the Life/Livers Assured ; Nomination of Ownership on Death ; Charges & Policy Denomination ; Optional Income Payments

No.1385 K/Pid/2009untuk ditandatangani, yang mana dalam kedua formulir tersebut tidak terdapat informasi mengenai ROYAL SKANDIA BOND dan hanya merupakanformulir EXECUTIVE INVESTMENT BOND yang memuat datadata : Details of the Bond Owner(s) ; Details of the Life/Livers Assured ; Nomination of Ownership on Death ; Charges & Policy Denomination ; Optional Income Payments ; Investment Details ; Investment Choice ; Delegated Investment Decisions ; Declaration by Bond Owner(s) ;Yang mana datadata tersebut

may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall not exceed:(a) inthe case of royalties described in subparagraphs 3(b) and (c), and to the extentto which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; and(b) inall other cases 15%;The competent authorities of the Contracting States shall by mutual agreement settlethe mode of application of these limitations;The term royalties in this article means payments

attributed to a permanent establishment on the basis ofan apportionment of the total profit of the enterprise to its various parts, nothing inparagraph 2 of this Article shall preclude that Contracting State from determiningthe profits to be taxed by such an apportionment as may be customary; the methodof apportionment adopted shall, however, be such that the result shall be inaccordance with the principles laid down in this Article"Pasal 12 ayat (3)"The term royalties as used in this Article comprisesa 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; andb payments of any kind received as a consideration for the use of, or the right towtuse, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2

In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"9 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:15a the use of, or the right to use, any copyright, patent

., Shipment of the goods to Indonesia should not be later than 3 months from thedates of this contract, term of payments is 1 (one) month credits after the goods being shipment;bahwa berdasarkan Sales Contract Nomor: PE 263510 tanggal 7 November 2011pihak Supplier Pauxis (Huizhou) Electric Technology Co., Ltd. menerbitkan InvoiceNomor: PED/11/00065 tanggal 17 November 2011 seharga CNF USD20,553.00;bahwa Supplier melakukan pengiriman barang dengan Packing List tanggal 17November 2011 dengan keterangan