Buyung nahar kepada PT.CPI (land Matters) , tanggal 29 Desember 2013 dengan lampiran (satu) lembarfotocopy Surat keterangan tanah tertanggal 5 Mei 1999 an, September 1998 an.NARUN/ MAAS, 1 (satu) lembar foto copy Surat keterangan tanah tertanggal 21September 1998 an, SAHARUN, 1 (satu) lembar fotocopy Surat keteranganTanah tertanggal 25 Desember 1999 an. TONEL dan 1 (satu) lembar fotocopySurat Keterangan tanah tertanggal 24 April 2000 an.

CPI(land Matters) , tanggal 29 Desember 2013 dengan lampiran (satu) lembar fotocopySurat keterangan tanah tertanggal 5 Mei 1999 an, September 1998 an. NARUN/MAAS, 1 (satu) lembar foto copy Surat keterangan tanah tertanggal 21 September1998 an, SAHARUN, 1 (satu) lembar fotocopy Surat keterangan Tanah tertanggalHalaman 33 dari 53 Putusan Nomor 96/Pid.B/2016/PN Bis.25 Desember 1999 an. TONEL dan (satu) lembar fotocopy Surat Keterangan tanahtertanggal 24 April 1999 an.

CPI(land Matters) , tanggal 29 Desember 2013 dengan lampiran 1 (satu) lembar fotocopySurat keterangan tanah tertanggal 5 Mei 1999 an, September 1998 an. NARUN/MAAS, 1 (satu) lembar foto copy Surat keterangan tanah tertanggal 21 September1998 an,, SAHARUN, 1 (satu) lembar fotocopy Surat keterangan Tanah tertanggal 25Desember 1999 an. TONEL dan 1 (satu) lembar fotocopy Surat Keterangan tanahtertanggal 24 April 2000 an.

Buyung nahar kepada PT.CPI (land Matters) , tanggal 29 Desember 2013 dengan lampiran 1 (satu) lembarfotocopy Surat keterangan tanah tertanggal 5 Mei 1999 an, September 1998 an.NARUN/ MAVAS, 1 (satu) lembar foto copy Surat keterangan tanah tertanggal21 September 1998 an,. SAHARUN, (satu) lembar fotocopy Surat keteranganTanah tertanggal 25 Desember 1999 an. TONEL dan 1 (satu) lembar fotocopySurat Keterangan tanah tertanggal 24 April 2000 an.

Putusan Nomor 941/B/PK/PJK/2015refinancing; assistance in the fields of production, buying, distribution andmarketing; and services in staff matters such as recruitment and training. Groupservices centres also often carry out research and development or administerand protect intangible property for all or part of the MNE group.

ofbusiness and on the organizational structure of the group, but ingeneral they may include administrative services such as planning,coordination, budgetary control, financial advice, accounting,auditing, legal, factoring computer services; financial services suchas supervision of cash flows and solvency, capital increases, loancontracts, management of interest and exchange rate risks, andrefinancing; assistance in the fields of production, buying,distribution and marketing; and services in staff matters

business and on theorganizational structure of the group, but in general they may includeadministrative services such as planning, coordination, budgetary control,financial advice, accounting, auditing, legal, factoring computer services;financial services such as supervision of cash flows and solvency, capitalincreases, loan contracts, management of interest and exchange rate risks, andrefinancing; assistance in the fields of production, buying, distribution andmarketing; and services in staff matters

ofbusiness and on the organizational structure of the group, but ingeneral they may include administrative services such as planning,coordination, budgetary control, financial advice, accounting,auditing, legal, factoring computer services; financial services suchas supervision of cash flows and solvency, capital increases, loancontracts, management of interest and exchange rate risks, andrefinancing; assistance in the fields of production, buying,distribution and marketing; and services in staff matters

yang diakui Termohon Peninjauan Kembali sebagaiknowhow;Bahwa perjanjian penyerahan knowhow tersebut diakui oleh TermohonPeninjauan Kembali termaktub dalam Coorporate Services Agreementbetween PT Komaritim (Termohon Peninjauan Kembali) & Stolt OffshoreMS Ltd, yang mana menyebutkan jenisjenis jasa yang diserahkan meliputi: financing/guarantee, foreign exchange arrangement, cash/investment,banking, internal audit, accounting, information technology, humanresources, legal, marketing, health and safety matters

terbukti dengan jelas mengenai eksistensi dan kepemilikan dariknow how seperti dijelaskan di atas, maka langkah selanjutnya adalahTermohon Peninjauan Kembali membuktikan kebenaran adanya transferknow how,Jenis jasa yang disediakan Sfo/lt Offshore kepada WP, sebagaimanatercantum dalam Coorporate Services Agreement, meliputifinancing/guarantee, foreign exchange arrangement, cash/investment,banking, internal audit, accounting, information technology, Numanresources, legal, marketing, health and safety matters

Operating Forex3) Unrealized Finance4) Miscellaneous IncomeTotalPengurang Penghasilan Bruto (Operating Expenses)Bahwa KoreksiRp. 1.366.666,00Rp. 32.611.885,00Rp. 124.656.000,00Rp.6.232.434.673,00Rp.6.391 .069.224,00;Pengurang Penghasilan Bruto sebesar Rp.7.899.603.854,00menurut Pemeriksa (SKPLB) terdiri atas sebagai berikut:Koreksi Positif1)4)Biaya Transportasi : Transport Allowances Personal Cost Travel Expenses AbroadSub TotalBiaya Penyusutan dan AmortisasiSub TotalBiaya Pemasaran / Promosi : Printed Matters

perjanjianterjadi selisin pendapat, yang berbunyi:Unless settled amicably, any dispute shall be finally settled by arbitration.Unless otherwise agreed by both Parties:(a) The dispute shall be finally settled under the rules of arbitration ofBadan Arbitrase Nasional Indonesia (BANI)";(6) The dispute shall be settled by three arbitrators appointed inaccordance with these Rules;(c) The arbitration shall be conducted in language for communicationdefined in subclause;(ad) The arbitrators (s) shall decide matters

business and onthe organizational structure of the group, but in general they may includeadministrative services such as planning, coordination, budgetary control,financial advice, accounting, auditing, legal, factoring computer services;financial services such as supervision of cash flows and solvency, capitalincreases, loan contracts, management of interest and exchange rate risks, andrefinancing; assistance in the fields of production, buying, distribution andmarketing; and services in staff matters

business and on the organizational structure of the group, butin general they may include administrative services such as planning,coordination, budgetary control, financial advice, accounting, auditing,legal, factoring computer services; financial services such assupervision of cash flows and solvency, capital increases, loancontracts, management of interest and exchange rate risks, andrefinancing; assistance in the fields of production, buying, distributionand marketing; and services in staff matters

Pasal 23.3 (b) HMA"(b) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted to and finally resolved by arbitration in accordance with the Arbitration Rulesof the Singapore International Arbitration Centre ("SIAC") that are

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or in connection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

(ii) Any act of competition contrary to honest practices in industrial orcommercial matters constitutes an act of unfair competition.(iii)... 5Terjemahan bebasnya adalah sebagai berikut:(i) Negaranegara dalam perserikatan terikat untuk memastikanperlindungan yang efektif terhadap persaingan tidak sehat dinegaranegara tersebut.Halaman 4 dari 20 Hal.

Bahwa PENGGUGAT sebagai pembeli yang beritikad baik telah melakukanpembayaran kepada TERGUGAT sebesar Rp 1.110.000.000 (satu milyarseratus sepuluh juta rupiah) untuk pembelian batu bara sebanyak 2.000 tondengan spesifikasi sebagai berikut :e Total Moisture Proximate Analysis (air dried) :maks. 28%e Inherent Moisture : maks. 14 %e Ash Content :maks. 15 %e Volatile Matters :min. 32 %e Fixed Carbon :min. 37 %e Calorific Value : 5.600 Kcal/Kge Sulfur : maks. 1%e Size (setelah crushing) :0150 mm = 100

Putusan Nomor 1022/B/PK/PJK/2015marketing; and services in staff matters such as recruitment and training. Groupservices centres also often carry out research and development or administerand protect intangible property for all or part of the MNE group.These type ofactivities ordinarily will be considered intragroup services because they are thetype of activites that independent enterprises would have been willing to pay foror to perform for themselves.

businessand on the organizational structure of the group, but in general theymay include administrative services such as planning, coordination,budgetary control, financial advice, accounting, auditing, legal,factoring computer services; financial services such as supervision ofcash flows and solvency, capital increases, loan contracts,management of interest and exchange rate risks, and refinancing;assistance in the fields of production, buying, distribution and marketing; and services in staff matters

(w) To do all or any of the things or matters aforesaid in any part of theworld and either as principals, agents, contractors or otherwise and byor through agents or otherwise and either alone or in conjunction withothers.

manufactured goods,matenals and general merchandise and to import, buy, prepare,manufacture, render marketable, sell, barter, exchange, pledge,change, make advances on and otherwise deal in or turn to accountproduce goods, materials and merchandise generally either in theirprepared manufactured or raw state and to undertake, carry on andexecute all kinds of financial commercial trading and othermanufacturing operations and all business whether wholesale or retail;(w) To do all or any of the things or matters

Putusan Nomor 592/B/PK/PJK/201318.state and to undertake, carry on and execute all kinds of financialcommercial trading and other manufacturing operations and all businesswhether wholesale or retail;(w) To do all or any of the things or matters aforesaid in any part of theworld and either as principals, agents, contractors or otherwise and byor through agents or otherwise and either alone or in conjunction withothers;(x) To do all such other things as may be deemed incidental or conduciveto the attainment

The price thereof will be determined at an international competitiveand method of payment, and method of transportation, and other relevant matters shall be determirmutual consultation between the parties hereto.bahwa Pemohon Banding telah menyampaikan dokumen Laporan Keuangan periode 31 Maret 200oleh auditor Independen Drs. Thomson E.

keturunan dari KAKEKPENGGUGAT lyang telah diberikan kepada ahli warisnya yaitukelima keturunannya yang sekarang ini sebagai ParaPenggugat ;Bahwa ada perbedaan antara gugatan contentiosa dengangugatan voluntair yaitu gugatan contentiosa merupakan gugatanyang mengandung makna adanya pihak bersengketa dalamsuatu. perkara yang dihukum untuk melakukan sesuatusedangkan dalam perkara voluntair yaitu permasalahan yangbersifat exparte yaitu permasalahan yang tidak mengandungsengketa ( undisputed matters )

Pasal 23.3 (b) HMA"(b) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted to and finally resolved by arbitration in accordance with the Arbitration Rulesof the Singapore International Arbitration Centre ("SIAC") that are

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or in connection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

Pasal 1917 KUHPerdata mengandung konsekuensiyuridis bahwa suatu perkara tidak dapat diajukan untuk kedua kalinya ke pengadilan.Apabila perkara tersebut pernah diperiksa dan diputus, dan putusannya telahmempunyai kekuatan hukum tetap atau bersifat Res Judicata; bahwa laranganmengajukan perkara kedua kalinya apabila antara perkara pertama yang berkekuatanhukum tetap dengan perkara yang diajukan kedua kalinya mempunyai kesamaanunsurunsur antara lain : e Dalil gugatan pokok perkara (the same of subject matters

(proviosioneel eis) atau interim measure;e tidak dibenarkan atau tidak boleh mengenai MATERI POKOK PERKARA(subject matters).In casu, ternyata secara objektif apa yang dituntut / diminta Penggugat dalamgugat Provisi sudah menyangkut materi pokok perkara. Bukan lagi berkenaandengan tindakan sementara sampai putusan materi pokok perkaradijatunkankan.

Oleh karena itu, dalildalil Penggugat didalam posita butir 37 42 Surat Gugatan wajibditolak untuk seluruhnya.POSITA BUTIR 53 59 SURAT GUGATAN TIDAK ADA URGENSI DANKAITANNYA DENGAN MATERI POKOK PERKARA (SUBJECT MATTERS)GUGATAN10.Bahwa dalam posita butir 53 Surat Gugatan,11Penggugat hanya memaparkan isi dari Pasal 151ayat (1) UndangUndang No. 13 Tahun 2003namun Penggugat tidak mengerti maksud dantujuan dari Pasal tersebut.

makaseharusnya Surat Setoran Pajak tersebut adalah sah dan valid untuk bisadikreditkan sebagai Pajak Masukan di dalam SPT Masa Pajak PertambahanNilai Pemohon Banding;Bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2 dari"Offshore Operation and Technical Assistance Agreement" antara PemohonBanding dengan Mitsubishi Materials Corporation ("MMC") tertanggal 11Desember 1996 disebutkan bahwa:ve MMC shall perform technical support services.. offshore businessoperations advice including....legal matters

seharusnya Surat Setoran Pajak tersebut adalah sah danvalid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPT masaPajak Pertambahan Nilai Pemohon Banding;Bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2dari "Offshore Operation and Technical Assistance Agreement" antaraPemohon Banding dengan Mitsubishi Materials Corporation ("MMC")tertanggal 11 Desember 1996 disebutkan bahwa:8 eee MMC shall perform technical support services.. offshore businessoperations advice including....legal matters