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Urut Berdasarkan
Register : 12-05-2017 — Putus : 20-07-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1140 B/PK/PJK/2017 Tanggal 20 Juli 2017 — PT. JEMBAYAN MUARABARA VS DIREKTUR JENDERAL PAJAK;
99 — 54 — Berkekuatan Hukum Tetap
99 — 54 — Berkekuatan Hukum Tetap
Procedure follows substance;substance tell us which areas of procedure will become important;(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting);(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.
Register : 25-10-2012 — Putus : 25-06-2013 — Upload : 24-09-2013
Putusan MAHKAMAH AGUNG Nomor 660 B/PK/PJK/2012 Tanggal 25 Juni 2013 — DIREKTUR JENDERAL PAJAK vs PT. PINDO DELI PULP AND PAPER MILLS;
46 — 28 — Berkekuatan Hukum Tetap
46 — 28 — Berkekuatan Hukum Tetap
Often important in taxtreaties, as a resident of a tax treaty partner may be denied thebenefits of certain reduced wthholding tax rates if the beneficialowner of the dividends etc. is resident of a third country (OECDTax Glossary);b. The term beneficial owmership is often used in contrast to legalomership, where owmership rights are split, the latter referring tothe more formal attributes such as registration, etc.
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 1156 B/PK/PJK/2015 Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
47 — 30 — Berkekuatan Hukum Tetap
47 — 30 — Berkekuatan Hukum Tetap
Often important in tax treaties, as aresident of a tax treaty partner may be denied the benefits of certainreduced withholding tax rates if the Beneficial Owner of the devidensetc is resident of a third country.7.
Putus : 20-07-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1150/B/PK/PJK/2017 Tanggal 20 Juli 2017 — PT JEMBAYAN MUARABARA vs. DIREKTUR JENDERAL PAJAK
61 — 34 — Berkekuatan Hukum Tetap
61 — 34 — Berkekuatan Hukum Tetap
Procedure follows substance;substance tell us which areas of procedure will become important.....(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting);(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.
Putus : 24-09-2013 — Upload : 14-08-2015
Putusan MAHKAMAH AGUNG Nomor 281/B/PK/PJK/2013 Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK vs PT. EKAMAS FORTUNA,
55 — 37 — Berkekuatan Hukum Tetap
55 — 37 — Berkekuatan Hukum Tetap
Often important in tax treaties, as a161718resident of a tax treaty partner may be denied the benefits of certainreduced withholding tax rates if the beneficial owner of the dividendsetc. is resident of a third country (OECD Tax Glossary);b The term beneficial ownership is often used in contrast to legalownership, where ownership rights are split, the latter referring to themore formal attributes such as registration, etc.
Register : 12-05-2017 — Putus : 20-07-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1141 B/PK/PJK/2017 Tanggal 20 Juli 2017 — PT. JEMBAYAN MUARABARA VS DIREKTUR JENDERAL PAJAK;
42 — 31 — Berkekuatan Hukum Tetap
42 — 31 — Berkekuatan Hukum Tetap
Procedure follows substance;substance tell us which areas of procedure will become important;(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting);(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.
Register : 12-05-2017 — Putus : 13-07-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1143 B/PK/PJK/2017 Tanggal 13 Juli 2017 — PT. JEMBAYAN MUARABARA VS DIREKTUR JENDERAL PAJAK;
43 — 22 — Berkekuatan Hukum Tetap
43 — 22 — Berkekuatan Hukum Tetap
Procedure follows substance;substance tell us which areas of procedure will become important;(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting);(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.
Register : 12-05-2017 — Putus : 20-07-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1144 B/PK/PJK/2017 Tanggal 20 Juli 2017 — PT. JEMBAYAN MUARABARA VS DIREKTUR JENDERAL PAJAK;
62 — 798 — Berkekuatan Hukum Tetap
62 — 798 — Berkekuatan Hukum Tetap
Procedure follows substance;substance tell us which areas of procedure will become important.(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting);(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.
Putus : 04-08-2015 — Upload : 10-03-2016
Putusan MAHKAMAH AGUNG Nomor 375 B/PK/PJK/2015 Tanggal 4 Agustus 2015 — PT. YASULOR INDONESIA VS DIREKTUR JENDERAL PAJAK
271 — 259 — Berkekuatan Hukum Tetap
271 — 259 — Berkekuatan Hukum Tetap
Putusan Nomor 375/B/PK/PJK/2015It is important that tax treaties be interpreted the same way in bothcountries (the principle of common interpretation) because otherwiseincome may be taxed twice or not at all.Terjemahannya:Adalah penting bahwa perjanjian pajak ditafsirkan dengan cara yangsama di kedua negara (prinsip penafsiran yang sama) karena jikatidak penghasilan dapat dikenakan pajak dua kali atau tidak samasekali.Il.1.1.3.24 Bahwa Andreas Bullen dalam bukunya yang berjudul Arms lengthTransaction
Putusan Nomor 375/B/PK/PJK/2015Taxation Conventions dengan pendapat sebagai berikut: (Bukti PK71)The most important precondition here is that courts andadministrative bodies charged with applying a double Tax Treaty takeinto consideration and evaluate the merits of relevant decisions madeby comparable institutions in the other contracting state and, ifnecessary, by those of third states.Terjemahannya:"Yang paling penting kondisi sebelum di sini adalah bahwapengadilan dan badanbadan administratif
Transfer pricing,Topical Analyses, IBFD, 2013;Under the costplus method, it is important to properly determinecost. There used to be some uncertainty about the notion ofcost in the past, i.e. whether it included both the cost of goodssold and operating Expenses or just the cost of goods sold.
Putus : 23-12-2015 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 871/B/PK/PJK/2015 Tanggal 23 Desember 2015 — DIREKTUR JENDERAL PAJAK vs PT SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
50 — 41 — Berkekuatan Hukum Tetap
50 — 41 — Berkekuatan Hukum Tetap
Often important in tax treaties,as a resident of a tax treaty partner may be denied the benefitsof certain reduced withholding tax rates if the Beneficial Ownerof the devidens etc is resident of a third country;7.
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 14-09-2016
Putusan MAHKAMAH AGUNG Nomor 1149 B/PK/PJK/2015 Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
53 — 27 — Berkekuatan Hukum Tetap
53 — 27 — Berkekuatan Hukum Tetap
Often important in tax treaties, as a resident of a taxtreaty partner may be denied the benefits of certain reduced withholdingtax rates if the beneficial owner of the dividends etc is resident of a thirdcountry"" OECD dalam Paragraf 2.10 Commentary on Article 11 Model TaxConcention on Income and On Capital menyatakan bahwa meskipunpenduduk negara domisili adalah pemilik formal perusahaan, tetapi jikais memiliki kekuasaan yang sangat sempit atas penghasilanperusahaan, atau hanya sebagai pemegang
Register : 20-03-2013 — Putus : 11-02-2014 — Upload : 28-08-2014
Putusan PENGADILAN PAJAK Nomor PUT.50394/PP/M.VIIA/19/2014 Tanggal 11 Februari 2014 — Pemohon Banding dan Terbanding
142 — 33
142 — 33
itemid=2124&subcatid=383CATTLE, COWS AND OXENCattle have described as the most important animal to mankind. People eat theirmeat and drink their milk, wear shoes and jacket made of cattle leather and use themto pull plows and carts. The word cattle was once used to describe all kinds ofdomesticated animals. It comes from the Latin word "capitale," which means wealthor property.The scientific name for cattle is bovine.A male bovine is called a bull.
Putus : 30-11-2015 — Upload : 16-06-2016
Putusan MAHKAMAH AGUNG Nomor 852 B/PK/PJK/2015 Tanggal 30 Nopember 2015 — DIREKTUR JENDERAL PAJAK vs PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
44 — 22 — Berkekuatan Hukum Tetap
44 — 22 — Berkekuatan Hukum Tetap
Often important in tax treaties, as a resident of a taxtreaty partner may be denied the benefits of certain reducedwithholding tax rates if the beneficial owner of the devidens etc isresident of a third country.7.
Putus : 30-11-2015 — Upload : 16-06-2016
Putusan MAHKAMAH AGUNG Nomor 855 B/PK/PJK/2015 Tanggal 30 Nopember 2015 — DIREKTUR JENDERAL PAJAK vs PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
49 — 25 — Berkekuatan Hukum Tetap
49 — 25 — Berkekuatan Hukum Tetap
Often important in tax treaties, as a resident of a taxtreaty partner may be denied the benefits of certain reduced withholdingtax rates if the Beneficial Owner of the dividends etc is resident of a thirdcountry"" OECD dalam Paragraf 2.10 Commentary on Article 11 Model TaxConcention on Income and On Capital menyatakan bahwa meskipunpenduduk negara domisili adalah pemilik formal perusahaan, tetapi jikais memiliki kekuasaan yang sangat sempit atas penghasilanperusahaan, atau hanya sebagai pemegang
Putus : 24-09-2013 — Upload : 13-12-2018
Putusan MAHKAMAH AGUNG Nomor 277 B/PK/PJK/2013 Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK VS PT. EKAMAS FORTUNA
64 — 32 — Berkekuatan Hukum Tetap
64 — 32 — Berkekuatan Hukum Tetap
Often important intax treaties, as a resident of a tax treaty partner may be deniedthe benefits of certain reduced withholding tax rates if thebeneficial owner of the dividends etc. is resident of a thirdcountry (OECD Tax Glossary);b. The term beneficial ownership is often used in contrast to legalownership, where ownership rights are split, the latter referringto the more formal attributes such as registration, etc. (IBFDInternational Tax Glossary);16.
Putus : 23-12-2015 — Upload : 18-05-2016
Putusan MAHKAMAH AGUNG Nomor 876/B/PK/PJK/2015 Tanggal 23 Desember 2015 — DIREKTUR JENDERAL PAJAK vs PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
35 — 26 — Berkekuatan Hukum Tetap
35 — 26 — Berkekuatan Hukum Tetap
Often important in tax treaties,as a resident of a tax treaty partner may be denied the benefitsof certain reduced withholding tax rates if the Beneficial Ownerof the devidens etc is resident of a third country;Halaman 9 dari 35 halaman. Putusan Nomor 876/B/PK/PJK/20157.
Author : Suhartono; Kartini Mulyadi;
Eksekusi Gadai Saham 6401 — 7027
- Alasan kami memilih topik Gadai Saham sebagai salah satu pokok bahasan Restatement adalah karena terdapat inkonsistensi putusan pengadilan terkait lembaga hukum Gadai Saham. Selain itu perkembangan kegiatan ekonomi terkait dengan kegiatan usaha ... [Selengkapnya]
It is also important to note that a person who has a proprietary righton property may exercise that right in spite of a later attachment of that propertyor the bankruptcy of the principal person entitled to that property and can therefore separately exercise his proprietary right. For this reason a person with a proprietary right, especially a proprietary security right such as pledge and hypothec(mortgage), is called a separatist.
This was shown above when it wasestablished that pledge and hypothec may also be established for future claims, likea right of pledge and hypothec for a claim arising from a loan agreement at the moment when the balance of the loan is still nil.An important legal effect that pledge and hypothec have in common, eventhough it has not been arranged in a common general provision but in art. 3:248BW respectively art. 3:268 BW (see also art. 7:19 BW and art. 461ab and 490b respectively 461c and 551 para
Register : 17-11-2015 — Putus : 18-02-2016 — Upload : 17-05-2016
Putusan MAHKAMAH AGUNG Nomor 1150 B/PK/PJK/2015 Tanggal 18 Februari 2016 — DIREKTUR JENDERAL PAJAK VS PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES;
46 — 33 — Berkekuatan Hukum Tetap
46 — 33 — Berkekuatan Hukum Tetap
Often important in tax treaties, as a resident of a taxtreaty partner may be denied the benefits of certain reduced withholdingtax rates if the beneficial owner of the dividends etc is resident of a thirdcountry"" OECD dalam Paragraf 2.10 Commentary on Article 11 Model TaxConcention on Income and On Capital menyatakan bahwa meskipunpenduduk negara domisili adalah pemilik formal perusahaan, tetapi jikais memiliki kekuasaan yang sangat sempit atas penghasilanperusahaan, atau hanya sebagai pemegang
Putus : 20-07-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1145/B/PK/PJK/2017 Tanggal 20 Juli 2017 — PT JEMBAYAN MUARABARA vs DIREKTUR JENDERAL PAJAK
56 — 48 — Berkekuatan Hukum Tetap
56 — 48 — Berkekuatan Hukum Tetap
Procedure follows substance;substance tell us which areas of procedure will become important.....(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting);(Ali, Achmad., Menguak Teor) Hukum dan Teor Peradilan, Volume1.
Putus : 13-01-2016 — Upload : 18-05-2016
Putusan MAHKAMAH AGUNG Nomor 992/B/PK/PJK/2015 Tanggal 13 Januari 2016 — DIREKTUR JENDERAL PAJAK vs. PT. SEBANGUN BUMI ANDALAS WOOD INDUSTRIES
38 — 24 — Berkekuatan Hukum Tetap
38 — 24 — Berkekuatan Hukum Tetap
Often important in tax treaties,as a resident of a tax treaty partner may be denied the benefitsof certain reduced withholding tax rates if the beneficial ownerof the devidens etc is resident of a third country;7. Berdasarkan penjelasan butir 5 dan 6 peneliti menyimpulkanbahwa Dupoer Finance B.V. hanyalah conduit company, yangdidirikan hanya untuk menghindari pengenaan pajak danbukan merupakan beneficial owner dan penghasilan bungayang dibayarkan oleh PT.