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Urut Berdasarkan
 
Register : 02-11-2016 — Putus : 15-12-2016 — Upload : 18-05-2017
Putusan MAHKAMAH AGUNG Nomor 1713 B/PK/PJK/2016
Tanggal 15 Desember 2016 — DIREKTUR JENDERAL PAJAK VS PT. PAMAPERSADA NUSANTARA;
84309 Berkekuatan Hukum Tetap
  • KPC pada schedule 1 part 10 Community Relations:The company shall be responsible for all community relation activitiesand programs and shall pay the cost associated with theese activities;b) Kontrak Penambangan dengan PT.
    KPC pada schedule 1 part 10 Community Relations:The company shall be responsible for all community relation activitiesand programs and shall pay the cost associated with theese activities,b) Kontrak Penambangan dengan PT.
Register : 04-07-2019 — Putus : 12-09-2019 — Upload : 12-09-2019
Putusan PT JAKARTA Nomor 379/PDT/2019/PT DKI
Tanggal 12 September 2019 — Pembanding/Tergugat I : PT. Segura Utama Diwakili Oleh : USEP AHMAD BAKRI SH
Pembanding/Tergugat II : Syaefudin Diwakili Oleh : USEP AHMAD BAKRI SH
Pembanding/Tergugat III : Sri Erna Ningsih Diwakili Oleh : USEP AHMAD BAKRI SH
Terbanding/Penggugat : PT. Indonesia Toray Synthetics, Perseroan
8534
  • Fiber T4021.7dx51mmA A1 250,000 Kgs US$ 0.95/kg Feb16 Payment : 30 Days after goods deliveryHal 4 Putusan No. 379/PDT/2019/PT.DKI12.bededeaeedececseceedeneeaeseaneneeaeaneatnnenenes Sb... cceeececcsececceccnececcesceceececeeceseneeaensesnesssensenessesGeneral ProvisionAny dispute arising out in relating to this order shall be settled first bymutual understanding if this not possible the matter shall be submittedto the Jakarta Court .Diterjemahkan menjadi :PERJANJIAN PENJUALANKami, P.T.
    Fiber T4021.7dx51mmA A1 192,500 Kgs US$ 0.9600/kg Mar16 Payment : 30 Days after goods deliverybeeeaneaeecsasesessaseeeesaueesessaaesessaensesen St. .eececccccsssseeeccececseeseeeeeesseaseeeeeeeeeessaeeeeeeessssaenesGeneral ProvisionAny dispute arising out in relating to this order shall be settled first bymutual understanding if this not possible the matter shall be submittedto the Jakarta Court .Diterjemahkan menjadi :PERJANJIAN PENJUALANKami, P.T.
    cena eae eeeeeeeeaaaaaeeeeeesaaeaaeneseesesaaaneeeseeaeed OSE. ....ccsccsseeeseeeeeeeeeeeeeeeeeeeeeceeeeseeeenenanenesPayment : 30 Days after goods deliverybee aeececeeecaeeeeseecesseessueecssnsessecsssecsneesaness Sb... cecccccceeccceceeeeeseseeceeesneesesseeeeessneeeeseaesGeneral ProvisionHal 29 Putusan No. 379/PDT/2019/PT.DKI32.beeedeadeaeceeneceeaensesensenseneaesaenesnenneaennessneens OSE. .cececcecccecceceeceecsccseceecsececneesenesnsenssetensAny dispute arising out in relating to this order shall
    be settled first bymutual understanding if this not possible the matter shall be submittedto the Jakarta Court .Diterjemahkan menjadi :PERJANJIAN PENJUALANKami, P.T.
Putus : 20-05-2015 — Upload : 03-09-2015
Putusan PN BATAM Nomor 206/Pdt.G/2014/PN.BTM
Tanggal 20 Mei 2015 — BURTON IVAN KAGAN, dkk ; PT. SENIMBA BAY RESORT.
16764
  • B133 tersebut, maka sesuai ketentuan Pasal 4.3 PurchaseAgreement, Tergugat berhak untuk mengalihkan atau menjual kepadapihak ketiga atas Ruko BI33 tersebut, yang menyatakan bahwa:Tf any such unpaid instalments remains unpaid for any period inexcessof Fourteen days after the due date, the Vendor shall be entitled atits option to give the Purchaser or his solicitors not less than twenty one(21) days notice to treat this Agreement as having been repudiated by thePurchaser and (unless in the meanwhile
    such unpaid instalments and theinterest thereon shall have been paid) this Agreement shall at theexpiration of the notice be annulled and in such event; without prejudiceHal.20 dari 45 hal.Put No.206/Pdt.G/2014/PN BTMto any other rights available to his at law or equity, the vendor shall beentitled into:(a) Resell or otherwise dispose of the Unit as the Vendor shall see fitas if this Agreement had not been entered into;(b) To recover from the instalments (excluding payments for interest)previously
Register : 19-02-2019 — Putus : 23-04-2019 — Upload : 17-09-2019
Putusan PT JAKARTA Nomor 97/PDT/2019/PT DKI
Tanggal 23 April 2019 — Pembanding/Penggugat : PT INTERNUX
Terbanding/Tergugat : PT HUAWEI TECH INVESTMENT,
202166
  • Putusan No 97/PDT/2019/PT.DKI10.sengketa.Bahwa pemilihan BANI sebagai forum penyelesaian sengketa secarategasdiatur:Article 15Dispute SettlementAny dispute arising hereunder or connected with this Contract,including a dispute as to the validity or existence of this Contract,Shall be resolved amicably within 30 (thirty) days, failing which, shall thenbe finally resolved by the Indonesian National Board of Arbitration(BANI) in accordance ith the applicable rules of BANI andapplicable laws in the Country
    The language of the arbitration shall bein English and the seat of the arbitration shall be in Jakarta, Indonesia. TheParties agree that the arbitration award of BANI shall be final and bindingand hereby irrevocably waive any and all rights of appeal against suchaward.
    Dalam Policy No.49/DO/37/08 tanggal 10 Agustus 1978 dibawah bagian tentangconditions telah ditentukanbahwa, alldifferences arising out of thispolicy shall be referred to thedecision of an arbitrator to be appointedin writing by the parties in difference or if any cannot agree upon asingle arbitrator. Dengan demikian PengadilanNegeri tidak berwenang untukmemeriksa dan mengadili perkara ini sesuai Pasal 3Halaman 36 dari 87 Hal.
    Limitation ofLiability(b) The total liability of either Party for any claim, loss or damage,whetherin contract, tort (includin ross negligence), orotherwise, arising out of, connected with or resulting from thisPO shall not exceed one hundred percent (100%) of the PO Priceagreed by the Parties.Terjemahannya dalam Bahasa Indonesia:9.
    Limitation ofLiability(a) Neither Party shall be liable to the other Party for any lossofprofit or revenues, loss of opportunity, loss of goodwill or reputation,loss of data or information, loss of interest, downtime loss, cost ofinterrupted operation, anticipated saving, special damages be itforeseeable or otherwise, and/orany indirect or consequentiallosseswhatsoever. Terjemahannya dalam bahasa Indonesia:"9. Batasan TanggungJawabHalaman 74 dari 87 Hal. Putusan No 97/PDT/2019/PT.DKI135.136.
Register : 22-01-2013 — Putus : 06-03-2014 — Upload : 10-11-2014
Putusan PENGADILAN PAJAK Nomor PUT.51103/PP/M.IVB/13/2014
Tanggal 6 Maret 2014 — Pemohon Banding dan Terbanding
14182
  • The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein.
Putus : 14-12-2015 — Upload : 01-08-2016
Putusan MAHKAMAH AGUNG Nomor 717 K/Pdt.Sus-Pailit/2015
Tanggal 14 Desember 2015 — PT SK PELAYARAN INDONESIA VS PT PERUSAHAAN PELAYARAN PUTERA LAUTAN KUMALA
239188 Berkekuatan Hukum Tetap
  • Bahwa ketentuan Pasal 34 (c) Perjanjian Charter Party FC2 danPerjanjian Charter Party FC6 berbunyi sebagai berikut:(c) This Charter Party shall be governed by and construed in accordancewith the laws of the place mutually agreed by the parties and any disputearising out of or in connection with this Charter Party shall be referred toarbitration at a mutually agreed place, subject to the proceduresapplicable there;Adapun terjemahan bebasnya adalah sebagai berikut:(c) Perjanjian Carter ini tunduk dan
    Berikut bunyi kutipan pasalnya:Where an invoice is disputed, the Charterers shall notify the Ownersbefore the due date and in any event pay the undisputed portion of theinvoice but shall be entitled to withhold payment of the disputed portionprovided that such portion is reasonably disputed and the CharterersHalaman 15 dari 27 hal Put.
Putus : 07-04-2014 — Upload : 22-10-2014
Putusan MAHKAMAH AGUNG Nomor 230/B/PK/PJK/2012
Tanggal 7 April 2014 — PT. BREDERO SHAW INDONESIA vs DIREKTUR JENDERAL PAJAK
214102 Berkekuatan Hukum Tetap
  • BASIC AGREEMENTBREDERO PRICE shall provide PT.
    BPI as required by the latter and within thescope of its business operations, the comprehensive services, consulting andassistance in the areas expressly provided for herein.By the terms of this contract, BREDERO PRICE shall provide such services asdefined hereinafter.It is expressly agreed that this contract does not include any rights upon the tradename or patents belonging to BREDERO PRICE which, in consideration of theirspecific nature may be covered by supplementary contracts.
    OTHER SERVICESe BREDERO PRICE shall get other services which it hasdeveloped itself at the disposal of PT. BPI and which PT. BPImight be able to benefit from in its usual business operations.BREDERO PRICE shall inform PT. BPI of the existence of suchnew services immediately upon their being put into operation.Yang terjemahan dalam bahasa Indonesianya menyatakan (Bukti PK8):2.
    BPI to develop itsbusiness activities from its Indonesian base in a more rational manner.In view of its activity and whenever the need shall arise PT BPI will, therefore, beable to benefit from the services described hereinafter.
Register : 27-01-2011 — Putus : 08-06-2011 — Upload : 13-10-2014
Putusan PN JAKARTA PUSAT Nomor 36/PDT.G/2011/PN.JKT.PST
Tanggal 8 Juni 2011 — PT. MANUNGGAL ENGINEERING >< BADAN ARBITRASE NASIONAL INDONESIA (BANI),Cs
22565
  • ME.C001/KLT1007 tanggal 26 Oktober 2007,tentang Site leveling & Grading Work dalam Proyek Kuala Tanjung 2x135MW IPP Coal Fired Power Plant,yang menyatakan:"If the tribunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutualagreement between the Parties within thirty (30) days of thenomination of the last of the two arbitrators nominated by the Parties.
    /fthe Parties fail to agree upon the third arbitrator wthin such period, the saidarbitrator shall be nominated in accordance wth the BANI rules or such otherrules as agreed between ME and the Contractor."Terjemahan:"Dalam hal Majelis terdiri dari tiga arbiter, masingmasing pihak menunjuksatu orang dan arbiter ketiga dipilin berdasarkan kesepakatan antaraPara Pihak dalam waktiu tiga puluh (30) hari terhitung sejakpenunjukan arbiter terakhir dari dua arbiter yang telah dipilih parapihak.
    Bahwa dalam praktik hukum yang telah diterima oleh dunia internasionalsecara tegas mengakui hal yang sama sebagai suatu prinsip umum yangharus dihormati, seperti tercantum dalam Pasal 34 International Chamber ofCommerce Rules of Arbitration yang menyatakan:"Neither the arbitrators, nor the court and its members, nor the ICC and itsemployees, nor the ICC National Committees shall be liable to any personfor any act or commission in connection wth arbitration."
    If the parties fail toresolve such dispute or difference ...dst..., the dispute or difference shallbe reffered to and finally settled by arbitration under the Badan ArbitraseNasional Indonesia (BANI) or any other rules as may be agreed betweenME and the Contractor by one or more arbitrators (not to exceed three)who shall be appointed under such rules. The award of the arbitrator(s)shall be final and binding on the parties."
Putus : 17-12-2009 — Upload : 27-03-2012
Putusan MAHKAMAH AGUNG Nomor 1982 K/PDT/2009
Tanggal 17 Desember 2009 — ARIYANTO WIDHINUGROHO VS MR. LUCAS VAN MAARSCHALKERWEERD ; H. M. DAKHRI SANUSI, SE
7040 Berkekuatan Hukum Tetap
  • danmengikatkan diri pada ketentuanketentuan yang diatur dandikeluarkan oleh FCC tersebut ;Tujuan utama dari FCC London adalah untuk menangani masalahmasalah penyelesaian secara ekonomi melalui tribunal sehubungandengan timbulnya perkaraperkara jual beli biji Kakao dan/atau produkkakao yang berada di bawah ketentuan pasar dari FCC tersebut ;Section 31 (general Rules) pada section 31.4 dari FCC menegaskansebagai berikut :No party to any contract nor any person claiming through or undersuch party shall
    bring any action or other legal proceedings aginst theother party in respect of any such dispute until such dispute shall firsthave been heard and determined by the Arbitrations or Board ofAppeal in accordance with the Rullesin force in the date whenarbitrations is claimed ;Hal. 7 dari 28 hal.
    No. 1982 K/Pdt/2009in respect of any such dispute until such dispute shall first have ben heardand determined by the Arbitrations or Board of Appeal in accordance with theRullesin force on the date when Arbitrations is claimea" ;Sehubungan dengan halhal yang didalilkan Penggugat videposita dan petitum surat gugatan, maka proses dan prosedurpenyelesaian tehniS maupun hukumnya telah diatur danditentukan didalam Section 10 (Market Rules), Section18.3 (Default)dan Section 35.10 ;(Default And Invoicing
    If payment is not made withinthat period, the seller may freely dispose of the goods anddeclare the buyer in default, whereupon the contract shall beclosed out." ;M.
Register : 01-11-2016 — Putus : 15-12-2016 — Upload : 14-07-2017
Putusan MAHKAMAH AGUNG Nomor 1659 B/PK/PJK/2016
Tanggal 15 Desember 2016 — DIREKTUR JENDERAL PAJAK VS PT. GEMA TERRA;
9349 Berkekuatan Hukum Tetap
  • furnishing of services, including consultancy services, by anenterprise through an employee or other person other than an agent ofan independent status within the meaning of paragraph 7) where theactivities continue within a contracting states for a period or periodsaggregating more than 90 days within a twelve month period";Bahwa karena bukan sebagai Bentuk Usaha Tetap, maka pajakakan dikenakan di negara asal yaitu Singapura;Pasal 7 ayat (1)"The profits of an enterprise of a Contractomg State shall
    Halaman 10 dari 20 halaman Putusan Nomor 1659/B/PK/PJK/20163) Bahwa Article 5 point (2) and Article 7 point (1) Tax Treaty (PersetujuanPenghindaran Pajak Berganda) antara Pemerintah Indonesia danPemerintah Singapura, menyatakan:Article 5 point (2)The term "permanent establishment" shall includeespecially:(a) a place of management;(b) a branch;(c) an office;(d) a factory;(e) a workshop;(f) a farm or plantation;(g) a mine, an oil or gas well, a quarry or other place of extraction of naturalresources
    "Article 7 point (1)The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through a permanent establishment situated therein. If the enterprisecarries on business as aforesaid, the profits of the enterprise may be taxedin the other State but only so much of them as is attributable to thatpermanent establishment;"4.
Register : 20-02-2020 — Putus : 25-06-2020 — Upload : 02-07-2020
Putusan PN BATAM Nomor 66/Pdt.G/2020/PN Btm
Tanggal 25 Juni 2020 — Penggugat:
PT Fagioli Lifting and Transportation Indonesia
Tergugat:
1.Badan Arbitrase dan Alternatif Penyelesaian Sengketa Konstruksi Indonesia
2.PT Waagner Biro Indonesia
858788
  • Dalamusulan revisinya, Pemohon dengan menggunakan track changesantara lain mengusulkan perubahan sebagai berikut terhadapPerjanjian SubKontrak:(a) Tanggal perjanjian yang awalnya ditulis 15 Agustus 2017diusulkan untuk diubah menjadi tanggal 9 Oktober 2017;(b) This Subcontract Agreement as well ascorrespondences and documents relating to the Subcontractexchanged by the Contractor and the Subcontractor shall be inEnglish and Bahasa Indonesia.
    In the event of conflict betweenlanguages, English version shall prevail (Perjanjian SubKontrak dan korespondensi serta pertukaran dokumen terkaitantara Kontraktor dan Subkontraktor dibuat dalam BahasaInggris dan Bahasa Indonesia.
    Arbitration Pekerjaan atau bagiannya sesuaiproceeding shall be conducted by Singapore Subkontrak. Proses Arbitrase akanInternation Arbitration Centre and shall be dilakukan melalui BADAPSKI (Badanconducted in English language.
    In the event of conflict betweenlanguages, English version shall prevail (Perjanjian SubKontrak dan korespondensi serta pertukaran dokumen terkaitantara Kontraktor dan Subkontraktor dibuat dalam BahasaHalaman 79 dari 110 Putusan Nomor 66/Padt.G/2020/PN BtmHalaman 79 dari 110 Putusan Nomor 66/Padt.G/2020/PN BtmHalaman 79 dari 110 Putusan Nomor 66/Padt.G/2020/PN BtmInggris dan Bahasa Indonesia.
    In the event ofconflict between languages, English version shall prevail.4. Bahasa4.1 Subkontrak ini, semua dokumen dan semua korespondensi antaraKontraktor dan Subkontraktor yang berhubungan dengannya dilakukandalam Bahasa Inggris dan Bahasa Indonesia.
Register : 16-09-2016 — Putus : 25-10-2016 — Upload : 14-09-2017
Putusan PTA PALEMBANG Nomor 31/Pdt.G/2016/PTA.Plg
Tanggal 25 Oktober 2016 — Pembanding Terbanding
7220
  • Selanjutnya diambil alin sebagai pertimbangan Majelis Hakimtingkat banding, sebagai berikut:Asa 9 Ai) joel 5 slag) ol nl shall le UY alps GeArtinya : Anak itu dilahirkan dalam kondisi fitrah (menerima apa yang datangkepadanya) maka disebabkan kedua ibu bapaknya dia menjadiYahudi, dia menjadi Nasrani dan dia menjadi Majusi;Menimbang, bahwa dalam hal pemeliharaan anak yang harusdiperhatikan adalah kepentingan yang terbaik bagi anak.
Putus : 30-06-2015 — Upload : 02-12-2015
Putusan MAHKAMAH AGUNG Nomor 307/B/PK/PJK/2015
Tanggal 30 Juni 2015 — DIREKTUR JENDERAL PAJAK VS PT. WIRAKARYA SAKTI
5441 Berkekuatan Hukum Tetap
  • 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 political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; orHalaman 15 dari 36 halaman Putusan Nomor 307/B/PK/PJK/2015(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions
    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 for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment.5.
    The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp84.844.714.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi denganpihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V.adalah bukan Beneficial Owner (BO) atau pemilik
    Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from,or a reduction of tax shall not apply if more than 50 per cent ofsuch income is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl
Register : 02-03-2018 — Putus : 18-04-2018 — Upload : 19-04-2018
Putusan PT JAKARTA Nomor 134/PDT/2018/PT.DKI
Tanggal 18 April 2018 — PT.ASURANSI THGU KRESNA PRATAMA (SURETY) CS >< PT.BALFOUR BEATTY SAKTI INDONESIA
268179
  • SubKontraktor/TURUTTERGUGAT bertanggungjawab terhadap kegagalan dalammelaksanakan pekerjaannya;d) Angka 4 Commencement and Completion Surat Perintah Kerja Letter of Award tanggal 1 Januari 2014, selengkapnyasebagai berikut: The Commencement Date shall be 1 January2014.The Time for Completion for the Sub Contractor Works, shallbe tuelve (12) months counted from the Commencement Date,that is, the completion date is 1 January 2015.Terjemahan bebasnya:Perjanjian mulai berlaku sejak tanggal 1 Januari
    /atautanggungjawab TERGUGAT untuk membayarkan seketika padasaat TERTANGGUNG/OWNER/PENGGUGAT menyampaikansurat pemberitahuan yang menyatakan adanya kegagalanHal. 6 dari 43 hal Put.No134/Padt/2018/PT.DKI.pelaksanaan Pekerjaan (notice default) kepadaPENANGGUNG/SURETY/ TERGUGAT sebagaimana hal inidinyatakan dalam Paragraf ke5 (lima) surat Advance PaymentBond dan Paragraf ke2 (dua) surat Performance Bond dengankalimat sebagai berikut, yaitu:Paragraf ke5 Advance Payment Bond:This Advance Payment Bond shall
    our privilage as guarantor to claimconfiscation in advance of debtor belongings to settle this debts whichconforms to article 1832 of Indonesian Civil Law Code.Terjemahan bebas:Selanjutnya kami menegaskan melepaskan hak istimewa sebagaipenjamin untuk menagih terlebih dahulu kepada Debitor untukmenyelesaikan kewajiban utang sesuai dengan Pasal 1832 KitabUndangUndang Hukum Perdata.Paragraf ke8 Performance Bond;With reference to section 1832 of Civil Law (Kitab UndangUndangHukum Perdata), the surety shall
    TheAdvance Payment shall be repaid through the deductions in paymentcertificate.Terjemahan bebasnya:Uang muka sebesar 15% dari Nilai SubKontrak yang disepakati, yangsama jumlahnya dengan Advance Payment Bond yang disepakati dalamJumlah yang ekuivalen.
    COP Nomor 26 dan Nomor 7keduanya tertanggal 3 Februari 2014, TURUT TERGUGAT sudahtidak lagi menjalankan kewajibannya mengembalikan uangmuka/advance payment kepada PENGGUGAT.Bahwa surat Advance Payment Bond menyatakan pembayaranatau pencairan uang muka/advance payment bersifat tidakbersyarat (unconditional and payable) dan mudah dicairkan ataspermintaan pertama kali PENGGUGAT (Owner) sebagaimanadiuraikan pada Paragraf ke5 Advance Payment Bond yangberbunyi sebagai berikut:This Advance Payment Bond shall
Register : 14-08-2013 — Putus : 16-09-2013 — Upload : 30-10-2013
Putusan PTA JAKARTA Nomor 82/Pdt.G/2013/PTA.JK
Tanggal 16 September 2013 — PEMBANDING VS TERBANDING
4718
  • shall vlcod gw aro ad Mell Veit ol pel Ko ls galiglArtinya Sesungguhnya kehidupan suami isteri tidak akan tegak denganadanya perpecahan dan pertentangan...dan tidak ada kebaikannyamengumpulkan dua orang yang saling membenci. Dan kadangkadangapapun sebabsebab timbulnya perselisihan ini, baik yang membahayakanatau patut diduga membahayakan, sesungguhnya yang lebih baik adalahmengakhiri hubungan perkawinan antara dua orang suami isteri ini...
Putus : 04-12-2017 — Upload : 12-03-2018
Putusan MAHKAMAH AGUNG Nomor 2119 B/PK/PJK/2017
Tanggal 4 Desember 2017 — DIREKTUR JENDERAL PAJAK VS PT. TANJUNGENIM LESTARI PULP AND PAPER
6037 Berkekuatan Hukum Tetap
  • Lebih lanjut, SKD Nordea Bank Finland Plc,Singapore Branch (Finlandia), SKD Skandinaviska Enskilda Banken (Swedia)dan SKD Mizuho Corporate Bank (Jepang) telah Pemohon Banding serahkanpada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough
    a permanent establishment situated therein";Halaman 11 dari 45 halaman Putusan Nomor 2119/B/PK/PJK/2017Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (Tax Treaty)antara Indonesia dan Finlandia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak
    Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatContracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Bahwa dalam S756/PJ.312/2001 menyebutkan bahwa usaha aktifmengharuskan adanya aktivitas nyata yang merupakan suatu proses produktifyang menghasilkan barang atau jasa yang dapat diperjualbelikan kepada pihaklain secara
    seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisinh kurs atas pinjaman dalam valuta asing (Ssepanjang selisih kurstersebut merupakan penyesuaian terhadap biaya bunga) atau amortisasipremi kontrak valuta berjangka dalam rangka lindung nilai (hedging) danayang dipinjam dalam valuta asing;Bahwa berdasarkan penjelasan tersebut di atas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall
    pembayaran biaya agency fee dantrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall
Register : 14-04-2015 — Putus : 29-06-2015 — Upload : 03-12-2015
Putusan PA MOJOKERTO Nomor 872/Pdt.G/2015/PA.Mr
Tanggal 29 Juni 2015 — PEMOHON DAN TERMOHON
130
  • plas BMI cur Cy laai shall cura ilplo ax gay Led Wlai Vy dhe Gury mod Ata Jl elybygo yo pat Toy WY JIp oiwl olive yl pS ule rolcured!
    Pasal 116 huruf f Kompilasi Hukum Islam, dan dengan mengacu padaPasal 119 ayat (2) huruf c Kompilasi Hukum Islam, karenanya Majelis Hakimberpendapat bahwa gugatan Penggugat patut dikabulkan dengan menjatuhkantalak satu bain shugra Tergugat terhadap Penggugat ;Menimbang, bahwa terhadap perceraian dengan jenis talak bain shugra,bersesuaian dengan kitab Ahkamu alQuran juz halaman 148 yang dijadikansebagai pendapat Majelis Hakim dalam putusan ini, sebagai berikut :15 4S> Gd Shall ails GilApabila Hakim
Register : 10-02-2014 — Putus : 07-05-2014 — Upload : 17-06-2014
Putusan PA MATARAM Nomor 0047/Pdt.G/2014/PA Mtr.
Tanggal 7 Mei 2014 — PERDATA -PEMOHON -TERMOHON
2516
  • Pasal 16 huruf (a), (b) dan (c) dariConvention tersebut menyebutkan :States Parties shall take all appropriate measures to eliminatediscrimination against women in all matters relating to marriageand family relations and in particular shall ensure, on a basis ofequality of men and women:(a) The same right to enter into marriage;(b)The same right freely to choose a spouse and to enter intomarriage only with their free and full consent;Hal. 15 dari 18 hal. Ptsn.
Putus : 08-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1374/B/PK/PJK/2017
Tanggal 8 Agustus 2017 — DIREKTUR JENDERAL PAJAK vs PT. YAMAHA MUSIC MANUFACTURING INDONESIA
6051 Berkekuatan Hukum Tetap
  • In consideration of the technical and other assistancegiven by YAMAHA to YMMI hereunder YMMI shall payto YAMAHA the royalty as specified below for the termof this Agreement and even after the expiration there ofin case YAMAHA grants YMMI the right to sell Guitarsand Drums in promotion to total amount of Guitars andDrums that YMMI sold to its buyers including YAMAHA2.0% (include tax) of the net sales of Guitars and Drums2.
    Term of Agreement;Article 24:This Agreement shall continue in full force for five (5) yearsfrom 1 April, 2004.
    Thereafter, it shall be automaticallyextended for one year each, unless either party shall give tothe other party a written notice of its intention to terminate thisAgreement within at least three (3) monthprior to theexpiration of the term of this Agreement.Berdasarkan Surat Nomor S74/WPJ.07/KP.0200/2010 tanggal2 Juli 2010 tentang Permintaan Peminjaman Buku, Catatan, danDokumen, Pemeriksa telah meminta dokumen Transfer Pricingterkait royalti tersebut, namun hingga diterbitkannya suratPeringatan
Register : 13-09-2021 — Putus : 27-09-2021 — Upload : 27-09-2021
Putusan PA SIMALUNGUN Nomor 856/Pdt.G/2021/PA.Sim
Tanggal 27 September 2021 — Penggugat melawan Tergugat
6119
  • Apabila salah satu syarat tidak terpenuhi,maka gugurlah hak hadanahnya itu;Menimbang, bahwa terhadap anak Penggugat dan Tergugat yangbernama Anak ke Il, perempuan, lahir tanggal 13 Februari 2010, dikaitkandengan bukti P.2 dan kesaksian kedua orang Saksi yang diajukan olehPenggugat di persidangan, sebagaimana tersebut dalam bagian tentang dudukperkara, maka hanya semata demi kemaslahatan serta untuk mengedepankanprinsip kepentingan terbaik bagi anak (the best interests of the child shall be aprimary
    tuanya;Menimbang, bahwa oleh karena Penggugat telah ditetapbkan sebagaipemegang hak hadanah (pemeliharaan) terhadap anak Penggugat danTergugat yang bernama Anak ke II, perempuan, lahir tanggal 13 Februari 2010,sementara dengan perceraian ini antara Penggugat dan Tergugat tidakmungkin lagi akan hidup bersama dalam satu atap sebagai suami istri untukmengasuh anakanak a quo, maka demi kemaslahatan anakanak dan untukmengedepankan prinsip kepentingan terbaik bagi anak (the best interests of thechild shall