For the purposes of this agreement an individual, who is amember of a diplomatic or consular mission of one of the twoStates in the other state or in a third state and who Is a nationalof the sending state, shall be deemed to be a resident of thesending state if he is submitted therein to the same obligationsin respect of taxes on income as are residents of that state;Article 11:1.

Interest ansing in one of the two states and paid to a residentof the other state may be taxed in that other state;2. However, such interest may also be taxed in the state in whichit arises and according to the lavs of that state, but if thebeneficial ower of the interest is a resident of the other state,the tax so charged shall not exceed 10 per cent of the grossamount of the interest,Halaman 13 dari 35 halaman. Putusan Nomor 315/B/PK/Pjk/20133.

State wth respect to debtclaimsguaranteed or insured by the government of the otherstate including political subdivisions and local authoritiesthereof, the Central Bank of the other state or any financialinstitution owed or controlled by that government;4.

Relief or exemption in respect of an item of income isgranted by the State of source to a resident of the otherContracting State to avoid in whole or in part the doubletaxation that would otherwse arise from the concurrent taxationof that income by the State of residence.

Where an item ofincome is received by a resident of a Contracting State acting inthe capacity of agent or nominee it would be inconsistent wththe object and purpose of the Convention for the State ofsource to grant relief or exemption merely on account of thestatus of the immediate recipient of the income as a resident ofthe other Contracting State.

, who is a member ofa diplomatic or consular mission of one of the two States in the otherState or in a third State and who is a national of the sending State, shallbe deemed to be a resident of the sending State if he is submittedtherein to the same obligations in respect of taxes on income as areresidents of that State;Article 111.Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.However, such interest may also be taxed in the State

in which itarises and according to the laws of that State, but if the beneficialowner of the interest is a resident of the other State, the tax so chargedshall not exceed 10 per cent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such interest is derived by:(i) The Government of the other State, including political subdivisionsand local authorities thereof; or(ii

) The Central Bank of the other State; or(iii) A financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof, or(iv) Any resident of the other State with respect to debtclaimsguaranteed or insured by the Government of the other Stateincluding political subdivisions and local authorities thereof, theHalaman 11 dari 31 halaman.

Putusan Nomor 282/B/PK/PJK/2013Central Bank of the other State or any financial institution owned orcontrolled by that Government.4.

Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State toavoid in whole or in part the double taxation that would otherwisearise from the concurrent taxation of that income by the State ofresidence.

Padahal ASEAN Trade in Goods Agreement (ATIGA), Annex 8OCP for the ROO, Rule 13 paragraph 2 berbunyi Jn cases when a Certificate of Origin(Form D) is rejected by the customs authority of the importing Member State, the subjectCertificate of Origin (Form D) shall be marked accordingly in Box 4 and the originalCertificate of Origin (Form D) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days.

Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.

Direct consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related

, the following shall be produced to theGovernment authorities of the importing Member State: (a) A through Bill ofLading issued in the exporting Member State; (b) A Certificate of Origin(Form D) issued by the relevant Government authorities of the exportingMember State; (c) A copy of the original commercial invoice in respect of thegoods; and (d) Supporting documents in evidence that the requirements ofArticle 32(2)(b) paragraphs (i), (ti) and (iii) of this Agreement are beingcomplied with.Faktabahwa

to the importing member state: goods transported through oneor more member states, other than the exporting member state and theimporting member state, or through a non=member state, provided that: (i)the transit entry is justified for geographical reason or by considerationrelated exclusively to transport requirements; (ii) the goods have not enteredinto trade or consumption there; and (iii) the goods have not undergone anyoperation there other than unloading and reloading or any other operation

PERNICK SULTRA sebagai royalty dari nikel yang dimuat sebesarUSD.300.000, (tiga ratus ribu unitet state dollar);2. KSU HIKMAH JAYA, masyarakat pemilik ijin, kKepala desa sebesarUSD.80.000, (delapan puluh ribu unitet state dollar)3. Biaya untuk angkatan laut dan Kuota USD.50.000, (lima puluh ribuunite state dollar)4.

(dua ratus ribu Unitet State Dollar);4. Tahap keempat pada tanggal 3 April 2013 sebanyak USD 100.000,(seratus ribu Unitet State Dollar), melalui Bank Mandiri Cab. KartiniMakassar ke No. rekening 1520012311540 An. PT. NESSA GOLDENMINING, ;5. Tahap kelima pada tanggal 8 April 2013 telah ditransfer sebanyak USD300.000, (tiga ratus ribu Unitet State Dollar), melalui Bank Mandiri Cab.Kartin' Makassar ke No. rekening 1520012311540 An. PT. NESSAGOLDEN MINING,;6. Biaya Demorrage Kapal MV.

KSU HIKMAH JAYA, masyarakat pemilik ijin, kKepala desa sebesarUSD.80.000, (delapan puluh ribu unitet state dollar);3. Biaya untuk angkatan laut dan Kuota USD.50.000, (lima puluh ribuunitet state dollar)4.

Tahap kelima pada tanggal 8 April 2013 telah ditransfer sebanyak USD300.000, (tiga ratus ribu Unitet State Dollar), melalui Bank Mandiri Cab.110Kartin' Makassar ke No. rekening 1520012311540 An. PT. NESSAGOLDEN MINING,;6. Biaya Demorrage Kapal MV. Magic sebesar USD.660.000, (enam ratusribu enam puluh ribu Unitet State Dollar), yang kemudian disepakati untukditanggung sebagian oleh para pihak masingmasing sebesarUSD.330.000, (tiga ratus tiga pulu ribu Unitet State Dollar),7.

INKE MINING GROUP dimana harga sebelumnya diperjanjikan dariUSD.48.00/MT (empat puluh delapan unitet state dollar per metric ton) kemudianmenjadi USD.36.00/MT (tiga puluh delapan unitet state dollar per metric ton) sertaperjanjian seluruh biaya Demurage sebesar USD.660.000, (enam ratus enam puluhribu Unitet State Dollar) akan dibagi 2 (dua) antara Penjual dan Pembeli yakni PT.NESSA GOLDEN MINING (Penjual) akan menanggung sebesar USD.330.000, (tigaratus tiga puluh ribu unitet state dollar) dan dikompesasi

OF CALIFORNIA1200007002691 yang dikeluarkan oleh State Of Califonia Country Of Contra Costatanggal 28 April 2000 ( saat ini telah berusia 15 (lima belas) tahun;11.3.

BYRON KEVIN HONG, yang fahir di California pada tanggal 10 April 2002,sebagaimana terbukti dari CERTIFICATE OF LIVE BIRTH STATE OF CALIFORNIA1200007002438 yang dikeluarkan oleh State Of Califonia Country Of Contra Costatanggal 12 April 2002 ( saat ini telah berusia 13 (tiga belas) tahun;12.Bahwa PENGGUGAT selaku ibu kandung walaupun tidak sebagai wali dari anakanak,tetap memiliki hak dan kewajiban untuk memberikan bmbingan dan pendidikan padaanakanak dan PENGGUGAT tetap memilki hak untuk bertemu

yang dikeluarkan oleh State Of Califonia Country Of Contra Costatanggal 28 April 2000;3.3.

BYRON KEVIN HONG, yang lahir di California pada tanggal 10 April 2002,sebagamana terbukti dari CERTIFICATE OF LIVE BIRTH STATE OF CALIFORNIA1200007002438 yang dikeluarkan oleh State Of Califonia Country Of Contra Costatanggal 12 April 2002.4.

Fotocopy Certificate of live Birth state of California 1200007002691 tanggal 28 April 2000atas nama KAWAII KELLY HONG (P 4);5. Fotocopy Certificate of live Birth state of California 1200007002438 tanggal 12 April 2002atas nama BYRON KEVIN HONG (P 5);6. Fotocopy Kartu Tanda Penduduk atas nama BEVLINE NUGRAHA No. 3277015801750001tanggal 21 Januari 2013 (P 6)7. Fotocopy Kartu Keluarga No.3277012010061917 atas nama HONG KUO LONG tanggal 16September 2007 (P 7);8.

Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other Contracting State if such resident isthe beneficial owner of the Intertest;2.

unless the enterprise carries onbusiness in the other Contracting State through a permanentestablishment situated in that other state.

If the enterprise carrieson business in that manner, the profits of the enterprise may betaxed in the other State but only so much of them as is attributableto:a) that permanent establishment; orb) sales in that other State of goods or merchandise of the sameor a similar kind as those sold through that permanentestablishment; orc) other business activities carried on in that other State of thesame or a similar kind as those carried on through thatpermanent establishment;Yang dapat diartikan sebagai

(c) kegiatan usaha lainnya yang dilakukan di Negara lainnyayang sama atau serupa jenisnya seperti yang dilakukan melaluibentuk usaha tetap.Ayat (2):Subject to the provisions of paragraph 3, where an enterprise ofone of the Contracting States carries on business in the otherContracting State through a permanent establishment situated inthat other State, there shall in each Contracting State be attributedto that permanent establishment the profits which it might beexpected to make if it were a distinct

Interest arising in a Contracting State and paid to a residentof the other Contracting State may be taxed in that otherContracting State if such resident is the beneficial owner ofthe interest. 2.

"For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;"Article 111.

"Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State."2. "However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest."3.

State wth respect to debtclaimsguaranteed or insured by the Government of the other State includingpolitical subdivisions and local authorities thereof, the Central Bank ofthe other State or any financial institution owned or controlled by thatGovernment.4.

No. 660/B/PK/PJK/2012"10.Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State toavoid in whole or in part the double taxation that would otherwsearise from the concurrent taxation of that income by the State ofresidence.

Where an item of income is received by a resident of aContracting State acting in the capacity of agent or nominee itwould be inconsistent wth the object and purpose of theConvention for the State of source to grant relief or exemptionmerely on account of the status of the immediate recipient of theincome as a resident of the other Contracting State.

MURNIATI BTNURSAAT AHMAD,1 buah Paspor RI Nomor AP 590626, 1 lembar Boarding Pass EtihadAirways Nomor Penerbangan EY 471 tujuan Abu DhabiDoha, 1 lembarBoarding Pass Etihad Airways Nomor Penerbangan 393 tujuan AbuDhabiDoha, 1 lembar Visa State Of Qatar Nomor 342014030406 yangkesemuanya an.

SUNERCIH BT CAMUNG RAD, 1 buah Paspor RI Nomor A 8539584, 1 lembar Boarding Pass EtihadAirways Nomor Penerbangan EY 393 tujuan AbudhabiDoha, 1 lembarVisa State Of Qatar Nomor 342014030408 yang kesemuanya an.

SUNERCIH BTCAMUNG RAD,1 buah Paspor RI Nomor A 8539584, 1 lembar Boarding Pass EtihadAirways Nomor Penerbangan EY 393 tujuan AbudhabiDoha, 1lembar Visa State Of Qatar Nomor 342014030408 yang kesemuanyaan.

Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2. However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall not exceed10 per cent of the gross amountof the interest.3.

Notwthstanding the provisions of paragraph 2, interest arising in one of thetwo States shall be taxable only in the other State to the extent that suchinterest is derived by:(i) the Government of the other State, including political subdivisions andlocal authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authorities thereof;or(iv) any resident of the other

State wth respect to debtclaims guaranteedor insured by the Government of the other State including politicalsubdivisions and local authorities thereof, the Central Bank of the otherState or any financial institution owned or controlled by thatGovernment.Halaman 16 dari 36 halaman Putusan Nomor 219/B/PK/PJK/20144.

Commentary on Article 11 Paragraph 9..the State of source is not obliged to give up taxing rights overinterest income merely because that income was immediatelyreceivedby a resident of a State wth which the State of source had concludeda convention.

Commentary on Article 11 Paragraph 10lesen It would be equally inconsistent wth the object and purpose ofthe Convention for the State of source to grant relief or exemptionwhere a resident of a Contracting State, otherwse than through anagency or nominee relationship, simply acts as a conduit for anotherperson wo in fact receives the benefit of the income concerned.

The Rulesof Origin set out in Chapter 3 (hereinafter referred to as ASEAN ROO) yang telahdisahkan dengan Peraturan Presiden Nomor 2 Tahun 2010 tentang PengesahanASEAN Trade in Goods Agreement (Pengesahan Perdagangan Barang ASEAN);bahwa dalam Annex 8 Operational Certification Procedure for The Rules of OriginUnder Chapter 3, rule 1 dijelaskan:Rule 1 DefinitionsFor the purposes of this Annex:Back to back certificate of origin means a certificate of origin issued by anintermediate exporting member state

based on the certificate of origin issued by thefirst exporting member state;bahwa dalam Annex 8 Operational Certification Procedure for The Rules of OriginUnder Chapter 3, rule 11 disebutkan bahwa:Rule 11 Back to back certificate of originThe Issuing authority of the intermediate member state may issue a Back to backcertificate of origin in an application is made by the exporter, provided that:a valid origin (form D) is presented.

FOB price of theintermediate member state in box 9 should also be reflected in the Back to backcertificate of origin;For partial export shipments, the partial export value shall be shown instead of the fullvalue of the original certificate of origin (form D).

The intermediate member state willensure thet the total quantity reexported under the partial shipment does not exceedthe total quantity of the certificate of origin (form D) from the first member state whenapproving the back to back certificate of origin to the exporters;In the event thet the information is not complete and/or circumvention is suspected,the final importing member state (s) could request that the original certificate of origin(form D) be submitted to their respective customs authority

berdasarkanSKA yang diterbitkan oleh negara anggota pengekspor pertama;bahwa dalam huruf B Lampiran SE05/BC/2010 tanggal 23 Maret 2010 tentangPetunjuk Pelaksanaan Penelitian Dokumen Pemberitahuan Impor Barang DalamRangka Skema Free Trade Agreement, menyatakan :"Dalam skema FTA, skema AFTA, AKFTA dan IJEPA dimungkinkan untukmenggunakan back to back COO, sedangkan untuk ACFTA sampai saat ini belumdiberlakukan. back to back COO dapat diterbitkan oleh negara kedua (intermediateexporting party/nember state

For the purposes of this Agreement an individual, who is amember of a diplomatic or consular mission of one of the twoStates in the other State or in a third State and who is a nationalof the sending State, shall be deemed to be a resident of thesending State if he is submitted therein to the same obligationsin respect of taxes on income as are residents of that State;Article 111.

Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2. However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:i) the Government of the other State, including politicalsubdivisions and local authorities thereof; or15ii) the Central Bank of the other State; orill) a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local authorities thereof; oriv) any resident of the other

State with respect to debtclaims guaranteed or insured by the Government of theother State including political subdivisions and localauthorities thereof, the Central Bank of the other Stateor any financial institution owned or controlled by thatGovernment;Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made

Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State to avoidin whole or in part the double taxation that would otherwise arise fromthe concurrent taxation of that income by the State of residence.Halaman 23 dari 35 halaman.

Padahal ASEAN Trade in Goods Agreement (ATIGA), Annex 8OCP for the ROO, Rule 13 paragraph 2 berbunyi Jn cases when a Certificate of Origin(Form D) is rejected by the customs authority of the importing Member State, the subjectCertificate of Origin (Form D) shall be marked accordingly in Box 4 and the originalCertificate of Origin (Form D) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days.

Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.

Direct consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related

, the following shall be produced to theGovernment authorities of the importing Member State: (a) A through Bill ofLading issued in the exporting Member State; (b) A Certificate of Origin(Form D) issued by the relevant Government authorities of the exportingMember State; (c) A copy of the original commercial invoice in respect of thegoods; and (d) Supporting documents in evidence that the requirements ofArticle 32(2)(b) paragraphs (i), (ii) and (iii) of this Agreement are beingcomplied with.

to the importing member state: goods transported through oneor more member states, other than the exporting member state and theimporting member state, or through a non>member state, provided that: (i)the transit entry is justified for geographical reason or by considerationrelated exclusively to transport requirements; (ii) the goods have not enteredinto trade or consumption there; and (iii) the goods have not undergone anyoperation there other than unloading and reloading or any other operation

may also be taxed in the State in which itarises and according to the laws of that State, but if the beneficial owner ofthe interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest";Ayat (4), "Notwithstanding the provision of paragraph 2, interest arising inone of the two States shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest is paidon a loan made

/F the beneficial owner of the interestis a resident of the other State ...";Ketentuan Pasal 11 ayat 2 dan ayat 4 P3B IndonesiaBelandatersebut memiliki makna bahwa beneficial owner of the interestdapat merupakan:1) resident of the other State, (dengan bukti Surat KeteranganDomisiliSKD);atau2) Bukan resident of the other State;c.

Putusan Nomor 942/B/PK/PJK/201 4understood in its context and in light of the object and purposes ofthe Convention, including avoiding double taxation and theprevention of fiscal evasion and avoidance";2) Paragraf 10:"Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State toavoid in whole or in part the double taxation that would otherwisearise from the concurrent taxation of that income by the State ofresidence.

Where an item of income is received by a resident of aContracting State acting in the capacity of agent or nominee itwould be inconsistent with the object and purpose of theConvention for the State of source to grant relief or exemptionmerely on account of the status of the immediate recipient of theincome as a resident of the other Contracting State.

It would be equally inconsistentwith the object and purpose of the Convention for the State ofsource to grant relief or exemption where a resident of aContracting State, otherwise than through an agency or nomineerelationship, simply acts as a conduit for another person who infact receives the benefit of the income concerned.

Padahal ASEAN Trade in Goods Agreement (ATIGA), Annex 8OCP for the ROO, Rule 13 paragraph 2 berbunyi Jn cases when a Certificate of Origin(Form D) is rejected by the customs authority of the importing Member State, the subjectCertificate of Origin (Form D) shall be marked accordingly in Box 4 and the originalCertificate of Origin (Form D) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days.

Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.

Direct consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related

, the following shall be produced to theGovernment authorities of the importing Member State: (a) A through Bill ofLading issued in the exporting Member State; (b) A Certificate of Origin(Form D) issued by the relevant Government authorities of the exportingMember State; (c) A copy of the original commercial invoice in respect of thegoods; and (d) Supporting documents in evidence that the requirements ofArticle 32(2)(b) paragraphs (i), (ii) and (iii) of this Agreement are beingcomplied with.

to the importing member state: goods transported through oneor more member states, other than the exporting member state and theimporting member state, or through a non=member state, provided that: (i)the transit entry is justified for geographical reason or by considerationrelated exclusively to transport requirements; (ii) the goods have not enteredinto trade or consumption there; and (iii) the goods have not undergone anyoperation there other than unloading and reloading or any other operation

Di samping itu,Terdakwa juga bersamasama dengan Saksi REZA ALFINO, SAMSURILUBIS, JOHNEN, ABU ZAID, DARWIS melakukan safari atau lintas daratdari Medan menuju Lampung dalam rangka merapatkan barisan/anshorpendukung Islamic State forlrag and Suriah (ISIS).Dalam upaya menyebarkan faham Islamic State forlraq and Suriah (ISIS),pada sekitar bulan April 2015 sampai dengan pertengahann Tahun 2017,terdakwa lebih kurang membuat tujuh channel untukpropaganda/mendukung ISIS, yaitu:1.

Dengan alasan yang sama yaitu lebihsering memberitakan pemberitaan yang mengandung' unsurkekerasaan, radikal dan juga selalu memberitakan aksiaksi parapendukung Islamic State forlraq and Suriah (ISIS) yang ada di seluruhdunia, chanel Uli!

Utr.LUBIS, JOHNEN, ABU ZAID, DARWIS melakukan safari atau lintas daratdari Medan menuju Lampung dalam rangka merapatkan barisan/anshorpendukung Islamic State forlrag and Suriah (ISIS).Dalam upaya menyebarkan faham Islamic State forlraq and Suriah (ISIS),pada sekitar bulan April 2015 sampai dengan pertengahann Tahun 2017,terdakwa lebih kurang membuat tujuh channel untukpropaganda/mendukung ISIS, yaitu:1.

Dengan alasan yang sama yaitu lebihsering memberitakan pemberitaan yang mengandung' unsurkekerasaan, radikal dan juga selalu memberitakan aksiaksi parapendukung Islamic State forlragq and Suriah (ISIS) yang ada di seluruhdunia, chanel Uli! Amri Keledai kembali diblokir oleh Telegram dantidak dapat diakses kembali.

(ISIS).Dalam upaya menyebarkan faham Islamic State forlraq and Suriah(ISIS), pada sekitar bulan April 2015 sampai dengan pertengahannTahun 2017, terdakwa lebih kurang membuat tujuh channel untukpropaganda/mendukung ISIS, yaitu:Sekitar bulan April 2015, Terdakwa membuat chanel yang bernamaUKK Channel yang merupakan singkatan dari Update Kabar KhilafahChannel.

Tauhid mengenai syarat, rukun dan pembatal kelslaman ;Bahwa pada saat terdakwa mengikuti Jemaah Ansorud Tauhid(JAT) terdapat perpecahan antara yang mendukung S (IslamicHalaman4 dari 27 halaman Putusan nomor 23/Pid.Sus/2016/PT.DKIState) di Suriah dan yang tidak mendukung S(Islamic State).Kemudian terdakwa bersama saksi CUNAEDI keluar dari JATkarena terdakwa dan saksi CUNAEDI termasuk yang mendukungIS (lslamic State) ;Bahwa untuk membentuk wadah bagi pendukung S(Islamic State)maka pada bulan Januari

Namunterdakwamemutuskan untuk tetap mengadakan kajian di mushola BaitulMu'minah pada bulan berikutnya dengan menggunakan uang terdakwapribadi dengan tujuan untuk menyamakan pemahaman dalammendukung Khilafah (Islamic State) ;Halaman9 dari 27 halaman Putusan nomor 23/Pid.Sus/2016/PT.DKI4.

Sudah sejauh mana dakwah yang diadakan oleh masingmasingmudriyah dalam mendukung IS (Islamic State) ;2. Sudah berapa banyak personel / anggota yang dimiliki oleh masingmasing mudriyah ;Bahwa seluruh mudriyah se Jawa Barat memiliki pemahaman yangsama tentang IS (Islamic State) ;Disamping melaksanakan kegiatan berdakwah dan mengikuti kajian,kegiatan yang diadakan oleh Jemaah Anshor Khilafah adalah melatihfisik dengan cara yakni mendaki gunung dan berenang.

Sebagai AMIR Tertinggi IS ( Islamic State ) di Indonesia yaitu ABUBAKAR BAASYIR dan OMAN ABDULRAHMAN (warga binaan LapasNusa Kambangan) ;2. Bertindak sebagai Pendakwah adalah ustad FAUZAN AL ANSORY.Kemudian dibawahnya ada tiga wilayah masing masing :Wilayah Jawa Barat dijabat oleh ustad KHAIRUL ANAM sebagai AMIR /Ketua wilayahYang membawahi beberapa MUDRIYAH atau Kabupatenyakni :1.

) ;Sudah berapa banyak personel / anggota yang dimiliki oleh masingmasing mudriyah ;Bahwa seluruh mudriyah se Jawa Barat memiliki pemahaman yangsama tentang IS (Islamic State).

lain dalamproses keberatan yang tidak diberikan pada saat pemeriksaan, selain data dan informasi yangpada saat pemeriksaan belum diperoleh Wajib Pajak dari pihak ketiga, pembukuan, catatan,data, informasi, atau keterangan lain dimaksud tidak dipertimbangkan dalam penyelesaiankeberatannya;bahwa Artikel 4 Angka 1 Perjanjian Penghindaran Pajak Berganda (P3B) antara Indonesiadengan Uni Emirat Arab (United Arab Emirates) menyatakan:For the purposes of this Agreement, the term "resident of a Contracting State

" means a personwho, under the laws of that State, is liable to tax therein by reason of his domicile, residence,place of management or any other criterion of a similar nature;bahwa Artikel 4 Angka 1 Perjanjian Penghindaran Pajak Berganda (P3B) antara Indonesia!

dengan Inggris (United Kingdom) menyatakan:For the purposes of this Agreement, the term "resident of a Contracting State" means anyperson who, under the law of that State, is liable to tax therein by reason of his domicile,residence, place of management or any other criterion of similar nature;bahwa Majelis berpendapat Surat Keterangan Domisili aquo seharusnya dipertimbangkanlTerbanding pada saat proses keberatan karena merupakan data dan informasi yang pada saatpemeriksaan belum diperoleh Pemohon

. & ASSOCIATES, diberi tanda bukti P 6;Fotocopy Surat Keterangan Perkawinan, Nomor : 71/KONS/Perk/IH/2014 tanggal 05Maret 2014 yang dikeluarkan oleh Konsulat Jenderal Republik Indonesia Los Angeles,tertulis atas nama antara DJONNY SAKSONO dengan SHIRLEY SUWANTINNA,diberi tanda bukti P7;8 Fotocopy Akta Perkawinan (Marriage Certificate) tanggal 23 Juni 2013 yangdikeluarkan oleh State of Nevada, County of Clark, No : 20130623000382010, diberitanda bukti P8;9 Fotocopy Akta Perkawinan (Marriage Certificate

) tanggal 23 Juni 2013 yangdikeluarkan oleh State of Nevada, County of Clark, No : 20130623000382010 denganterjemahan yang dikeluarkan oleh PT.

Pantas Jaya Departement, diberi tanda bukti P9;10 Fotocopy Surat Tanda Bukti Pelaporan Perkawinan Nomor 19/2014 tanggal 23Desember 2014 tertulis atas nama DJONNY SAKSONO dengan SHIRLEYSUWANTINNA, yang dikeluarkan oleh Dinas Kependudukan dan Pencatatan SipilKota Malang , diberi tanda bukti P10;11 Fotocopy Certification yang dikeluarkan oleh Secretary of State, State of Nevada, diberitanda bukti P11Menimbang, bahwa fotocopy surat bukti bertanda P1 sampai dengan P11 tersebuttelah diberi materai secukupnya

Indonesia diluar wilayah negara kesatuan RepublikIndonesia wajib di catat pada instansi yang berwenang di negara setempat dan di laporkan padaperwakilan Republik Indonesia ;Ayat (3) di nyatakan bahwa Perwakilan Republik Indoenesia sebagaimana dimaksudpada ayat (2) mencatat peristiwa perkawinan dalam register akta perkawinan dan menerbitkankutipan akta perkawinan ;Menimbang, bahwa dari bukti surat yang bertanda P9 berupa Akta Perkawinan(Marriage Certificate) tanggal 23 Juni 2013 yang dikeluarkan oleh State

Bahwa Termohon Peninjauan Kembali semula Terbandingsangat keberatan atas pertimbangan hukum MajelisHakim Pengadilan Pajak yang berbunyiHalaman 22 alinea 4 :"Bahwa berdasarkan Article 11 Tax Treaty = antaraPemerintah Indonesia dengan Pemerintah Jepangdisebutkan bahwa "Interest arising in a ContractingState and paid to ae resident of the otherContracting State may be taxed in that otherContracting State".Halaman 22 alinea 5."

Persetujuan ini berlaku terhadap orang orang danbadan badan yang merupakan penduduk salah satuatau kedua Negara yang terikat Persetujuan".Bahwa Article 11 ayat 1 dan ayat 2 PersetujuanAntara Pemerintah Republik Indonesia danPemerintah Jepang Tentang Penghindaran PajakBerganda dan Pencegahan Pengelakan Pajak yangberhubungan dengan pajak pajak atas pendapatanmenyatakanAyat 1"Interest arising in a Contracting State and paidto a resident of the other Contracting State maybe taxed in that other Contracting

State".Ayat 2"However, such interest may also be taxed in theContracting State in which it arises, andaccording to the laws of that Contracting State,but if the recipient is the beneficial owner ofthe interest the tax so charged shall not exceed10 percent of the gross amount of the interest".Terjemahannya.Ayat 1"Bunga yang berasal dari suatu.

No.164/B/PK/PJK/2010Interest.Ayat 1"Interest arising in a Contracting State and paidto a resident of the other.Contracting State may be taxed in that otherState".Ayat 2"However, such interest may also be taxed in theContracting State in which it arises, andaccording to the laws of that Contracting State,but if the recipient is the beneficial owner ofthe interest the tax so charged shall not exceed10 percent of the gross amount of the interest".Terjemahannya.Bunga.Ayat 1"Bunga yang berasal dari suatu