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

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.

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

shall Go pled Cue GDUbl) ols ALY! lis) a gall Gaull Gass) aah cle aSay ul cline yl jai YOY, cy ot Os 2 me G95!

Musthafa As Sibai, halaman 100, yang diambil alihsebagai pendapat majelis hakim yang berbunyi:DY 5 peSglyy VSM) duis ally ee Ge clad Lolac Lj ally GULL ae aSLLGY dan ll shall GlBall ce Go) yp Cpe Ald Led gh OLS Vales g1 jal) WSs Glad GS: Lage y Ged liie yur Leia 39 Aig Labi dae any lal al Qt Lege only JS) cae ail del Gael Ge Gn Aas g Jloh aAArtinya : Sesungguhnya kehidupan suami istri tidak akan tegak denganadanya perpecahan dan pertentangan, selain itu justru akanmenimbulkan bahaya yang serius terhadap

pur Cy laai shall cura ilplo ay aay Led Wlai Vy dle erg wo Ata Jl ey ilbygo yo put Toy WY JIp oiwl olivo 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 ;13Menimbang, 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 L4S> Gd Shall ails yslApabila Hakim

This agreement shai come into force on the 15 October 2012and shall subsist (subject to termination hereunder) for a periodof three (2) years from that date and shall be subject to reviewwhere the Supplier reservers the absolute rights and discretionto renew for further periods not exceeding 12 months on eachoccassion on the terms and conditions as may be agreedbetween the parties.Terjemahan bebasnya;Hal 8 dari 59 Halaman Putusan Nomor 4S/Pdt.Sus/Merek/2016/PN.Niaga.Jkt.Pst.14.Periode3. perjanjian

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.

With the exception of the Licensors income tax, theLicensee shall pay on behalf of the Licensors account all taxes andwithholding imposed by the government in the territory upon the paymentof royalties to be made to the Licensor.Yang terjemahan resminya adalah sebagai berikut (Bukti P10B):Pasal 5.2 Trademark License Agreement:Waktu. dan Frekuensi Pembayaran.

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.

desires to receive services from The Second Partyas broker in order to develop and promote its business and The Second Partyis willing to furnish The First Party with such service;2) Appointment:a) The First Party hereby appoints The Second Party as broker for The FirstParty to develope and promote The First Partys business in Indonesia;b) The Second Party hereby accepts the appointment and agrees to performthe duties as set forth under section 2 hereof;3) Duties of The Broker:The Second Party shall

, when requested by The First Party, render followingservices:a) To obtain offers of bids of The First Party to customers or suppliers, andb) To convey offers or bids of The First Party to costumers or suppliers, andc) To render any other services, which The First Party requests from time totime The Second Party, with respect to the contracts of The First Party;In rendering such services, The Second Party shall comply with instructionsor orders, if any, given by The First Party and shall serve the

best interest ofThe First Party;4) Brokerage:In case that contracts are concluded by The First Party with suppliers adn/orcustomers through the assistance of The Second Party here under, The FirstParty shall pay The Second Party for each contract, as entire and full paymentfor the consideration of the services provided by The Second Party under thisagreement, brokerage calculated ini accordance with rates stipulated in theschedule A attached here to which is an integral part of this agreement;Bahwa

Selain itu, Tergugat kembalimerujuk pada butir (8) ketentuan Polis Performance Bond Nomor09.92.5.0006.04.09 yang memberikan hak bagi Tergugat untukmengajukan klaim dalam jangka waktu 14 (empat belas) hari sejaktanggal berakhirnya Polis Performance Bond yaitu tanggal 2 Mei 2011;Adapun isi ketentuan butir (6) dan butir (8) dari Polis Performance Bondsebagaimana Penggugat kutip di bawah ini:Isi ketentuan butir (6) dari Polis Performance Bond:This Bond shall remain valid an in full force and effect until

be finally settled by bindingarbitration in the english language in Jakarta, Indonesia and shall beconducted by three arbitrations in accordance with the Arbitration Rules ofthe United Nations Commission on International Trade Law contained inResolution 31/98 adopted bu the United Nations General assembly onDecember 15, 1976, as in force at the time such arbitration is commenced,except as the rules my modified herein;Yang terjemahan resminya adalah:Halaman 23 dari 89 hal.

Bahwa berdasarkan Pasal 28.1 Exibit A Contract NomorAPD/GK/090/08, General Terms and Conditions of Contract, Maret 2009,tentang Performance Bond (Bukti Permulaan 1T.13), Turut Tergugatdiwajibkan untuk memberikan jaminan pelaksanaan contract tersebutkepada Tergugat II, dengan menyebutkan:Contractor shall, prior to signing of the Contract, provide Company withHalaman 24 dari 89 hal. Put.

The amount of the Performance Bond shall be as setforth in Item 7 of the First Schdule.

Hal ini sebagaimanaangka 12 Jaminan Pelaksanaan/Performance Bond;Angka 12 Jaminan Pelaksanaan/Performance Bond selengkapnyamenyebutkan:Any dispute under this performance bond which cannot be settled amicablybetween Company and the Insurance shall be finally settled by bindingarbitration in the English language in Jakarta, Indonesia and shall beconducted by three arbitrations in accordance with the Arbitration Rules ofthe United Nations Commission on International Trade Law contained inResolution

Nomor 1991 K/Pdt/2014of Indonesia, provided that all disputes hereunder or conceringany of the subject matter hereof shall be finally settled under theRules of Conciliation and Arbitration of the International Chamberof Commerce by three arbitrators appointed in accordance withthe Rules all of whom shall have internationally recognizedqualifications for such appointment together with a substantialbackground of business experience."

Novation Agreement 2002Governing Law and Dispute Resolution.This Agreement and theperformance hereof shall be governed by the laws of theRepublic of Indonesia. Any dispute arising hereunder that directlyinvolves PT LT shall be resolved in the manner set forth inSection 9.7 of the Joint Venture Agreement.cetak tebal oleh Para Tergugat dengan tujuan penegasanTerjemahan Tersumpah Pasal 6.4. Novation Agreement 2002 olehPenterjemah Tersumpah Drs. Andrew BudiyantoHal. 36 dari 50 hal. Put.

Dimana didalam Contract of Carriage // Kontrak Pengangkutan pada Klausul 5.1, menyatakansebagai berikut:5.1 Where the Carriage is PorttoPort, then the liability (ifany) of the Carrier for loss of or damage to the Goodsoccurring between the time of loading at the Port of Loadingand the time of discharge at the Port of Discharge shall bedetermined in accordance with any national law making theHague Rules compulsorily applicable to this bill of lading(which will be US COGSA for shipments to or from

Bahwa mengingat kerugian inibersifat idiil serta relatif, mohon kiranya demi hukum dan keadilanditetapkan sebesar Rp. 2.000.000.000,00 (dua milyar rupiah),dimana ganti rugi immaterial tersebut harus dibayarkan olehTERGUGAT REKONPENSI/PENGGUGAT KONPENSI dengan seketika dansekaligus.Bahwa merujuk ketentuan B/L No.: MCC828480, dengan Klausul22.2 dan Klausul 22.3, menyatakan sebagai berikut:Klausul 22.2:The Merchant shall take delivery of the Goods wthin the timeprovided for in the Carners applicable

Suchstorage shall constitute due delivery hereunder, and thereuponall liability whatsoever of the Carrier in respect of the Goods orthat part thereof shall cease and the costs of such storage shallforthwith upon demand be paid by the Merchant to the Carrier.

Musthafa AsSibai dalam kitab AlMar atu bainal Fiqhi wal Qanun halaman 100 yang diambil alih sebagai pendapat PengadilanTinggi Agama sebagai berikut :Ah dle Le Ge Masd bela Elly Gal as acy Ain y Sli Shall Glslj) laa Gil GS Legey Guameliie Gu Elia! GH Ys agSgluy 25MJad Cees sl Oe Gy Ae gS Ad Dell Gel Gl ek Ge le Lyi! GIS pesJ) MY) 5 Abslaball dae aay Atlas!

Madaa Hurriyatuz Zaujaini fit Ath Thalaq juz I, halaman 83 yang berbunyi sebagai berikut :Lead eaiy oar aly aes jl Shall Go plas Gus SOU) alas pL! list 28,OY 73) RE 0 By pee eh yj a NI Gene Gus y clin Vy Glia9) CLG aL a 5 argall Gaull Gass jIl ast cle aSa) y cline I! pci!

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."

Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia Article 7 dinyatakan sebagai berikut: Theprofits of an enterprise of a Contracting State shall be taxable only in that State unless theenterprise carries on business in the other Contracting State through a permanentestablishment situated therein, sehingga Majelis

Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia/Singapura Article 7 dinyatakan sebagaiberikut: The profits of an enterprise of a Contracting State shall be taxable only in that Stateunless the enterprise carries on business in the other Contracting State through apermanent establishment situated therein, sehingga

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 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.;3.

Notwthstanding 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; 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

Notwthstanding 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 wth 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 4.5. Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26Halaman 19 dari 39 halaman.

Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemption from, orareduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),8.2.

sangat besarHalaman 17 dari 53 Halaman Putusan No.173/Pdt.G/2017/PN Yykbagi Penggugat Rekonpensi/ Tergugat Konpensi, Karena menjadikanProyek Pembangunan Malioboro Heritage menjadi Terhambat, terlebihlagi Penggugat Rekonpensi/ Tergugat Konpensi tidak dapatmenjual/mengalinkan kepada pihak lain atas 60 Kondotel yang sudahdipesan oleh Tergugat Rekonpensi/PenggugatKonpensi ;Bahwa didalam Marketing Agreement tertanggal 30 Januari 2015, PartIll, 12 TERM di nyatakan :The Commencement date of theAppointment shall

be the effective date ofThis Agreement which shall continue in Full Force and effect to sell the 60units for nine (9) Months unless otherwise terminated under Article 16 ofthis Agreement.

Under the condition of that this Agreement is fully validsince the Commencement date till 31th Oktober 2015 wthout earlyTermination of this Agreement the Agent shall compensate thePrincipal 200,000 USD as the penalty of late sales , if there is unpaidpayment from the purchaser to the principal, since 1st november 2015.The period between the effective date and the date of termination of thisAgreement Shall be the validity period.

At any time prior to the terminationof this agreement the principal shall in its discretion renew or extend theappointment of the Agent in accordance with the term and condition ofthis agreement. ;(Tanggal Permulaan penunjukkan akan menjadi tanggal efektif Perjanjianini, yang akan tetap Berlaku sepenuhnya dan mengikat untuk menjual 60( Enam Puluh) Unit selama 9 (sembilan) bulan kecuali jika diakhiriberdasarkan Pasal 16 dari Perjanjian ini.

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.

PSC antara laindinyatakan:"The cost accruing therefrom shall be included in operating costsrecoverable as provided in section VI.

Putusan Nomor 97/B PK/PJK/2015"General and administrative costs, other than direct charges,allocable to this operation should be determined by a detailed study,and the method determined by such study shall be applied each yearconsistently.

The method selected must be approved byPERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW';"The Last sentence of Article 3.3 of Exibit D the PSC is amended tobe: "The Direct and indirect costs incurred by PHE OGANKOMERING as Operator and TALISMAN in so providing assistanceto Operator shall be charged to the Joint Account and sahall beIncluded in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5Juni Tahun 1981, antara lain dinyatakan:"berdasarkan

Prinsip akuntansi yang berlaku Secara umum UU No. 6 Tahun 1983 beserta Pasal 13 (13) (iv) Kontrak Karya mengatur secara khususperubahannya tentang Ketentuan Umum dan bahwa /n determining the Companys net taxable income,Tata Cara Perpajakan (UU KUP) tidak sound, consistent and generally accepted accountingmengatur prinsip akuntansi yang dapat principle used in the Mining Industry shall be employed,diterapkan dalam menyelenggarakan provided ....pembukuan kecuali bahwa Pasal 28 ayat (4)mengatur bahwa

OperatingExpenses shall include, among other things (antara lain), the following amounts: ... (J) Amounts for handling,loading, storing, transporting and shipping, other delivery costs (including insurance). ...Dalam Bahasa Indonesia, ketentuan tersebut diartikan sebagai Biaya operasi dalam tahun manapun berartijumlah yang dikurangkan dari penerimaan untuk semua jumlah pengeluran yang diakibatkan oleh Pengusahaandalam tahun tersebut.

Kontrak Karya mendefinisikanPenghasilan Kotor dengan pernyataan Gross Income means all amounts,other than exempt income defined under the laws and regulations in effect onthe date of the singing of this Agreement, paid to or accrued by the Company,including: (a) the gross proceeds received or accrued from the sale of theProduct F.O.B. point of shipment in Indonesia on the basis described inArticle 11 of this Agreement...Bahwa selanjutnya Pasal 11 ayat (2) Kontrak Karya mengatur bahwaThe Company shall

deliver each shipment of Concentrates CIFConcentrates (Incoterms 2000 / Latest Edition) to one (1) Port of Dischargedesignated by each Buyer pursuant to Section X.X, unless analternate port is determined as provided in Section X.X, withdischarge risk and expense as well as any inland freight for Buyer'saccount.CIF Article 7 Insurance Seller shall obtain and pay for ocean marine cargo insurance oneach cargo of Concentrates sold hereunder.CFR Article 5 Delivery of Seller shall deliver each shipment

of Concentrates CFRConcentrates (Incoterms 2000) to one (1) Port of Discharge designated by eachBuyer pursuant to Section X.X, unless an alternate port isdetermined as provided in Section X.X, with discharge risk andexpense as well as any inland freight for Buyers account.CFR Article 7 Insurance Buyer shall obtain and pay for ocean marine cargo insurance oneach cargo of Concentrates sold hereunder.CIF/CFR Article 5 Title and Risk Title and all risks of loss shall pass to Buyer as cargoof Loss progressively