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Urut Berdasarkan
 
Putus : 19-07-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1287/B/PK/PJK/2017
Tanggal 19 Juli 2017 — DIREKTUR JENDERAL PAJAK VS PT RIO TINTO INDONESIA
344559 Berkekuatan Hukum Tetap
  • supply of digitalized products generally, including software and changesto or upgarade of the software;c) Services providing or supporting a business or personal presence on aelectronic network such as website or webpage;d) Services automatically generated from a computer via the internet or anelectronic network, in response to specific data input by the recipient;e) The transfer for consideration of the right to put goods or services up forsale on an internet site operating as an online market on which
    potentialbuyers make their bids by an automated procedure and on which the partiesare notified of a sale by electronic mail automatically generated from acomputer;f) Internet Service Package (ISP) of information in which thetelecommunications component froms an ancillary and subordinate part (te.Packages going beyond mere Internet access and including other elementssuch as content pages giving access to news, weather or travel reports,playgrounds, website hostings, access to online debates, etc)
Register : 21-11-2011 — Putus : 27-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor PUT.45139/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
12154
  • Oiltools BV (Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee)dinyatakan : in consideration of rights granted herein, the Licensee hereby agrees topay to the licensor a royalty equal to percentage rate specified in Schedule 1 ofLicensees Gross Revenues from its business as shown in its audited accounts bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas ,dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sell productunder the Unimat Patent, in which
Register : 24-04-2013 — Putus : 30-01-2014 — Upload : 17-04-2014
Putusan PENGADILAN PAJAK Nomor Put.50223/PP/M.VII/19/2014
Tanggal 30 Januari 2014 — Pemohon Banding dan Terbanding
11926
  • atauturunannya: Mengandung amoksisilin (INN) ataugaramnya Mengandung ampisilin (INN) ataugaramnya Lainlain Mengandung antibiotika lainnya Mengandung hormon atau produklainnya dari pos 29.37 tetapi tidakmengandung antibiotika: Mengandung insulin Lainlain Mengandung alkaloida atauturunannya tetapi tidak mengandunghormon atau produk lainnya dari pos29.37 atau antibiotika: Mengandung kinin dan garamnya Medicaments (excludinggoods of heading 30.02, 30.05or 30.06) consisting of two ormore constituents which
Register : 15-07-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54079/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
12227
  • In exceptional cases where theCertificate of Origin (Form E) has not been issued by the time of shipment or no later than three (3)days from the date of shipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations and administrative rules of theexorting party within twelve (12) month from the date of shipment, in which case it is necessary toindicate "ISSUED RETROACTIVELY" in box 13.
Putus : 12-11-2014 — Upload : 11-03-2016
Putusan MAHKAMAH AGUNG Nomor 646 K/Pdt/2014
Tanggal 12 Nopember 2014 —
171118 Berkekuatan Hukum Tetap
  • Indonesia Poweruntuk hal tersebut Penggugat mohon menunjuk surat Tergugat kepada PT.Indonesia Power angka 3 yang berbunyi:Regarding item 3, of subject letterisue of blocklisting, please note that:Cc.Until today we do not have a contractual relationship with PTMA relatedto the project;The only document that we have issued in favor of PTMA is the supportletter dated 12 July 2010 which is conditional on Siemens BusinessPartner Check Procedure.
    ;"Therefore, we kindly ask for clarification on which grounds Siemens shoulbe blacklisted, considering our above explanations."
    tanggal 12 Juli 2010 yangmenjadi pokok utama dalam sengketa perkara a quo sebagai suatuperjanjian sebagaimana akan diuraikan di bawah ini:Untuk memberikan gambaran yang utuh kepada Judex Juris yangTerhormat, Pemohon Kasasi akan mengutip secara lengkap terlebihdahulu mengenai isi dari Surat Dukungan (Supporting Letter) tanggal 12Juli 2010 sebagai berikut:We herewith confirm our support for your company by supplying theparts under Certificate of Manufacturing in case of wins following biddingprocedure which
Putus : 15-02-2010 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 44/B/PK/PJK/2010
Tanggal 15 Februari 2010 — PT. NESTLE INDONESIA ; DIREKTUR JENDERAL BEA DAN CUKAI,
4217 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), smal quantities ofstabilizing agents which serve to maintain thenatural consistency of the product duringtransport in liquid state (disodium phosphate,trisodium citrate and calcium choride, forinstance) as well as very small quantities ofanti oxidants or vitamins not normaly found inthe product. Certain of these products mayalso contain small quantities chemicals (e.g.
    Preparations in powder or liquid fromused as infant food or for dietetic purposesand consisting of milk to which secondaryingredients (@.g., cereal, groats, yeast)have been added ;(2). Milk preparations obtained by replacingone or more constituents of milk (e.g.
Putus : 29-12-2009 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 247/B/PK/PJK/2009
Tanggal 29 Desember 2009 — PT. NESTLE INDONESIA; DIREKTUR JENDERAL BEA DAN CUKAI,
269 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), small quantities ofstabilizing agents which serve to maintain thenatural consistency of the product duringtransport in liquid state (disodium phosphate,trisodium citrate and calcium choride, forinstance) as well as very small quantities ofanti oxidants or vitamins not normaly found inthe product. Certain of these products mayalso contain small quantities chemicals (e.g.
    Preparations in powder or liquid fromused as infant food or for dietetic purposesand consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast)have been added ;(2). Milk preparations obtained by replacingone or more constituents of milk (e.g.
Putus : 18-02-2011 — Upload : 27-10-2011
Putusan MAHKAMAH AGUNG Nomor 38/B/PK/PJK/2010
Tanggal 18 Februari 2011 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
2021 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins ormineral salts), small quantities of stabilising agents which serve tomaintain the natural consistency of the product during transport inHal. 8 dari 20 hal. Put. No. 38/B/PK/PJK/2010liquid state (disodium phosphate, trisodium citrate and calciumchoride, for instance) as vell as very small quantities of antioxidantsor vitamins not normaly found in the product.
    Thus heading 19.01 includes, for example :(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g.
Putus : 10-03-2011 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 131/B/PK/PJK/2010
Tanggal 10 Maret 2011 —
1511 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.
    Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;Hal. 8 dari 19 hal. Put.
Putus : 13-12-2010 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 166/B/PK/PJK/2010
Tanggal 13 Desember 2010 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
157 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.
    Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00
Putus : 25-10-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 372 B/PK/PJK/2010
Tanggal 25 Oktober 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
168 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normaly found in the product.Certain of these products may also containsmall quantities chemicals (e.g., sodiumbicarbonate) necessary for their processing,product in the form of powder
    Thus heading 19.01 includes, for example(1)Preparations in powder or liquid from used asinfant food or for dietetic purposes andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) haveHal. 11 dari 21 hal. Put.
Putus : 16-12-2009 — Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 333 B/PK/PJK/2009
Tanggal 16 Desember 2009 — PT. NESTLE INDONESIA, vs. DIREKTUR JENDERAL BEA DAN CUKAI,
2012 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the producy during transportin liquid state (disodium phosphate, trisodium citrate and calciumchoride, for instance) as well as very small quatities of antioxidants or vitamins not normaly found in the product. Certain ofthese products may also cortain small quantities chemical (e.g.
    Thus heading 19.01 includes, for example;(1) Preparations in powder or liquid from used as infant food fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituentsof milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00 apabila
Putus : 26-01-2012 — Upload : 11-06-2012
Putusan MAHKAMAH AGUNG Nomor 228 B/PK/PJK/2009
Tanggal 26 Januari 2012 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
259 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normaly found in theproduct.
    Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infant food or for dieticpurposes and consisting of milk to which secondary ingredients (e.g.
Putus : 23-02-2011 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 361/B/PK/PJK/2010
Tanggal 23 Februari 2011 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
1716 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.
    Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00
Register : 30-06-2021 — Putus : 09-09-2021 — Upload : 10-09-2021
Putusan PN MALILI Nomor 74/Pid.B/2021/PN Mll
Tanggal 9 September 2021 — Penuntut Umum:
IMRON MASHADI, SH.MH
Terdakwa:
IKHSAN alias ICCANG
7037
  • orangHalaman 13 dari 20 Halaman Putusan No.74/Pid.B/2021/PN MIlorangnya, atau kekayaannya, terancam rugi besar dalam waktu dekat denganmemperhatikan usia, jenis kelamin dan kedudukan orang yang bersangkutan;Menimbang, bahwa Black law dictionary memadupadankan arti paksaandengan compulsary atau coercion yang dalam pada kasus pidana memiliki artisebagai suatu hal yang mendorong orang secara kuat karena kekhawatiranpasti tertimpa atau akan segera tertimpa dengan kematian atau luka serius Thecompulsion which
    Atau pada kasus Wake Development Co VS O'Leary, 118Cal.App. 131, 4 P.2d 802, 803 diartikan dengan meminta orang lain membayardi luar kemauannya dengan melakukan ancaman menggunakan kekuasaanyang dimilikinya rendering payment involuntary, there must be some actual orthreatened exercise of power possessed, or Supposedly possessed, by payeeover payer's person or property, from which payer has no means of immediaterelief except by advancing money (vide Henry Campbell Black, Blacks LawDictionary, Revised
Register : 27-10-2015 — Putus : 18-01-2016 — Upload : 17-05-2016
Putusan MAHKAMAH AGUNG Nomor 1058 B/PK/PJK/2015
Tanggal 18 Januari 2016 — PT. STRYA PERKASA ESTHETIKA FILM VS DIREKTUR JENDERAL BEA DAN CUKAI;
4115 Berkekuatan Hukum Tetap
  • VIL GATTyang berbunyi sebagai berikut: The customs value of imported goods shall be the transaction value, provided:(a) that there are no restrictions as to the disposition or use of the goods by thebuyer other than restriction which:(i) are imposed or required by law or by the public authorithies in thecountry of importation;(ii) limit the geographical area in which the goods may be resokd; or(iii) do not substantially affect the value of the goods;Bahwa terjemahannya adalah sebagai berikut:Nilai
Register : 26-07-2012 — Putus : 25-07-2013 — Upload : 08-11-2013
Putusan PENGADILAN PAJAK Nomor Put-46432/PP/M.VII/19/2013
Tanggal 25 Juli 2013 — Pemohon Banding dan Terbanding
10429
  • Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan sol luar dan bagian atas Waterproof footwear with outer soles and uppdari karet atau dari plastik, bagian atasnya tidak rubber or of plastics, the uppers of which are 1dipasang pada sol dan tidak dirakit dengan cara fixed to the sole nor assembled by stitching,dijahit, dikeling, dipaku, disekrup, ditusuk atau riveting, nailing, screwing, plugging or similaproses
Putus : 18-03-2014 — Upload : 08-09-2014
Putusan MAHKAMAH AGUNG Nomor 1018 B/PK/PJK/2013
Tanggal 18 Maret 2014 — PT. EXINDOKARSA AGUNG VS DIREKTUR JENDERAL BEA DAN CUKAI
4017 Berkekuatan Hukum Tetap
  • dibawah ini kami sampaikan kutipan dari dokumen termaksud :Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, the first 17weeks after pollination: green, hard, bitter, 80% moisture, 50% sugars (glucoseand fructose) by dry weight; 2) Khalal stage, the next 6 weeks: become full grown,still hard; color changes to yellow, orange or red, sugars increase, become largelysucrose; 3) Rutab stage, the next 4 weeks: halfripe; soften, turn light brown; somesucrose reverts to reducing sugar which
Register : 19-09-2012 — Putus : 28-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-45166/PP/M.VII/19/2013
Tanggal 28 Mei 2013 — Pemohon Banding dan Terbanding
10023
  • Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut: 64.01 Alas kaki tahan air dengan sol luar dan bagian atas dari Waterproof footwear with outer soles and upperskaret atau dari plastik, bagian atasnya tidak dipasang pada Jor of plastics, the uppers of which are neither fixesol dan tidak dirakit dengan cara dijahit, dikeling, dipaku, sole nor assembled by stitching, riveting, nailing,disekrup, ditusuk atau proses semacam itu. plugging
Putus : 29-12-2009 — Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 209 B/PK/PJK/2009
Tanggal 29 Desember 2009 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
217 Berkekuatan Hukum Tetap
  • ., milkenriched in vitamin or mineral salts), small quantities ofstabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride, forinstance) as well as very small quatities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also contain small quantities chemical (e.g.
    Thus heading 19.01 includes, forexample;(1) Preparations in powder or liquid from used as infant food fordietetic purposes and consisting of milk to which secondaryingredients (.g., cereal groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebutdi atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila :