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Putus : 13-12-2018 — Upload : 10-01-2019
Putusan PT JAKARTA Nomor 351/Pid.Sus/2018/PT.DKI
Tanggal 13 Desember 2018 — Stephen Walters
267267
  • This message is intendedonly for the use of the individual or entity to which it is addressed and may contain information which isprivileged, confidential or subject to copyright.
    The original KUD (which did not support One Asia) was in March 2015legalized by the Regional Government following its tanuary 2015 Annual Meeting. The newKUD, supported by One Asia for a period of twelve months, has no legal standing under CoOperative law. Finding itself with no legal standing, this new KUO supported by One Asia filed alaw sult ageinat the old and legal KUO on May 7, 2015.
    ThisMOU announced on May 11, 2015 has triggered a Default Notice (see letter to One Asia,One Asla Resources owns 90% of PT Pani Resources Indonesle which has the right to process all ore viaon oxdusive offtake from the Pani UP which is owned by the KUD.
    The company says it has a total resource of 2.6 million ounces, A feasibilityStudy is being carried out and One Asis is also awaiting permits for facility constructionThe second project is al Gunung Pani, Gorontalo, which has resources totalling 2.4 million ouncesto date. This project is carried out by a joint venture subsidiary with KUO Dharma Tani Marisa. Afeasibility study is being carried oul and the company is also awaiting operational permits.
    We are extremely plaased in establishing a partnership with Provident and they bringto One Asia s team with extensive Indonesian exporience and networks which will be inveluable toOne Asia as the company grows.Lion Selection Group and Asian Lion own a combined equity interest of 38% of One AsiaResources, an Australian unlisted public companyTags Q OneAsieResouces feasibility stidy ) operetionalpenmits % Lion Selection Groupof? VU2015 8:4 AMHalaman 19 dari 28 hal.
Putus : 08-04-2019 — Upload : 01-08-2019
Putusan MAHKAMAH AGUNG Nomor 922/B/PK/Pjk/2019
Tanggal 8 April 2019 —
165 Berkekuatan Hukum Tetap
  • Putusan Nomor 922/B/PK/Pjk/201911.12.13.14.pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;
    (c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes
Register : 05-10-2018 — Putus : 21-11-2018 — Upload : 18-03-2019
Putusan MAHKAMAH AGUNG Nomor 2876 B/PK/PJK/2018
Tanggal 21 Nopember 2018 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
267 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading Covers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 01-02-2012 — Putus : 25-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43422/PP/M.VIII/12/2013
Tanggal 25 Februari 2013 — Pemohon Banding dan Terbanding
141109
  • staged in Schedul 5 in respect of all sales and supply of productsServices pursuant to orders procured solely by the representative from customers inTerritory and accepted by Baker during the term of agreementRefrences in this Clauses 6.1 are limited to customer to whom the representative isappointed under this agreement to promote and market the sale of products andthe supply of services6.2 No Later than 45 days after termination of this agreement Baker Shall pay therepresentative any commission which
    become due to it under this agreementprior to termination, in addition, Baker shall following termination pay to theRepresentative commission, within 30 days of such becoming due as provided inClause 6.4, in respect of sales concluded by Baker after termination in respect oforders procured and referred to Baker by the Representative prior to termination ,provided that :(a) Commision will only be due to the Representative on sales of products andorder for Services referred to above in respect of which
    Baker agrees to pay Representative the total sum of Four Million UNITEDSTATES DOLARS AND NO/100 ($4,000000.00) which will be paid toRepresentative as referenced in Article 2.2 below. This payment is a net amount ofall funds due pursuant to this Termination Agreement.
    (b) The 10% balance of settlement funds (US $ 400,000,00.) wil funded byBaker within 7 (seven) business days following the mutual execution of allappropriate share transfer documentation and resignations by the shareholders anddirector of PT Eastman Christensen Indonesia (PT ECI) , Mr Rayan Wijaya, MrToto Utomo, and Mr Herman Ganda which actions will implement the newshareholding structure in PT ECI. ....bahwa berdasarkan Termination Agreement (of Sales Representative Agreement)tersebut disepakati
Putus : 30-07-2018 — Upload : 14-11-2018
Putusan MAHKAMAH AGUNG Nomor 1568/B/PK/Pjk/2018
Tanggal 30 Juli 2018 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
24146 Berkekuatan Hukum Tetap
  • Putusan Nomor 1568/B/PK/Pjk/201811.12.13.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan: TheHeading covers, inter alia:(g) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(h) Clogs without quarter or counter, the uppers of which areproduced In one piece usually attached to the base or platformby riveting;(i) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or
    assembled other than bystitching, are attached to the sole by stitching;(j) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(k) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(l) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang
Putus : 11-02-2019 — Upload : 29-05-2019
Putusan MAHKAMAH AGUNG Nomor 232/B/PK/Pjk/2019
Tanggal 11 Februari 2019 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
3621 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 08-04-2019 — Upload : 01-08-2019
Putusan MAHKAMAH AGUNG Nomor 917/B/PK/Pjk/2019
Tanggal 8 April 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
3910 Berkekuatan Hukum Tetap
  • Putusan Nomor 91 7/B/PK/Pjk/201911.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by niveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece
    or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding (sekarangPemohon
Register : 30-08-2013 — Putus : 23-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52069/PP/M.XVIIA/19/2014
Tanggal 23 April 2014 — Pemohon Banding dan Terbanding
12023
  • menyampaikan semua dokumendokumen sesuai UndangundKepabeanan dan juga telah menyerahkan hard copy bukti Proceed Devisa Impor ydibayar per rekening bank devisa;bahwa pada persidangan Pemohon Banding sampaikan surat tanpa nomor tanggalFebruari 2014, mengenai Tanggapan atas For E yang pada pokoknya menyatakan seb:berikut:1.Pada Rules of Origin (ROO) For The AseanChina Free Trade Area (ACFTA) fchapter 3 article 3.2 Origin Criteria disebutkan bahwa:For the purposes of this chapter, goods imported by a party which
    are consigned withe meaning of article 3.8 (Direct consignment), shall be deemed to be originatingeligible for preferential tariff treatment if they confirm to the origin requirements urany one of the following:a) Goods which are wholly obtained or produced in the territory of the exporparty set out a as defined in article 3.3 (Wholly Obtained or Produced Goods)b) Goods not wholly obtained or produced in the territory of the exporting pprovided the said goods are eligible under Article 3.4 (Not
    Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
    Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recover:parts of raw materials, or for recycling purpose(4; andk.
Register : 08-11-2012 — Putus : 20-12-2013 — Upload : 14-04-2014
Putusan PENGADILAN PAJAK Nomor Put-49759/PP/M.XVII/19/2013
Tanggal 20 Desember 2013 — Pemohon Banding dan Terbanding
12128
  • The first is 'ox, which is often restricted to animals of thegenus Bos (i.e. the wild cattle gaur, banteng, yak, aurochs, and kouprey as wellas domestic cattle). In popular use, though, the word 'ox' often refers to a castratedmale animal, so that isn't a perfect solution. The second zoological term is bovine,which is used as a noun to refer to any animal of the wider group that comprisescattle, buffaloes, and bison. But this would be a strange choice in most generalcontexts.
    Such infertility is a result ofbeing maternally twinned with a bull calf which placental tissues were shared in thewomb. During the first trimester, reproductive organs start to form and sexualhormones begin to be produced in the fetus. When male and female fetal calves aretwinned together, the testosterone produced by the male inhibits estrogen productionin the female. This results in abnormal, underdeveloped or hermaphroditicreproductive organs in the female fetus.
    So when you go to afarm, you will be able to identify which is the cow and which is the ox.g) http://ruralheritage.com/oxpaddock/ox whatis.htmAn ox, to early American farmers who used the beast, was a mature castrated malebelonging to the domestic cattle family, or genus Bos, most likely trained (like drafthorses, some never got trained) to work, and at the end of its life inevitably used formeat.A steer, by contrast, is also a castrated male of the genus Bos, but is a youngeranimal that may not
    New England teamsters sometimes call oxen "bulls," even though theanimals have been castrated.To be culturally and historically accurate when defining an ox, we must use the"right" definition as provided by the Random House Dictionary, which says that anox is "The adult castrated male of the genus Bos used as a draft animal and forfood."Although, by United States standards, this definition is correct culturally,historically, and scientifically, it has its problems.
    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. A female is called a cow, and sometimes a heifer.Young are called calves. Bullocks are castrated young bulls and steers are castratedolder bulls. Spayed heifers are desexualized females. A group of cattle is called aherd.Oxen are not a special breed of cattle, nor are they hybrids like mules.
Putus : 11-03-2019 — Upload : 28-05-2019
Putusan MAHKAMAH AGUNG Nomor 604/B/PK/Pjk/2019
Tanggal 11 Maret 2019 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
16940 Berkekuatan Hukum Tetap
  • kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Putus : 11-03-2019 — Upload : 28-05-2019
Putusan MAHKAMAH AGUNG Nomor 609/B/PK/Pjk/2019
Tanggal 11 Maret 2019 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
16852 Berkekuatan Hukum Tetap
  • Putusan Nomor 609/B/PK/Pjk/201911.12.13.pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c
    ) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes,
Register : 22-02-2019 — Putus : 04-04-2019 — Upload : 27-05-2019
Putusan MAHKAMAH AGUNG Nomor 939 B/PK/PJK/2019
Tanggal 4 April 2019 — CV. PUJIMA GOARNA vs DIREKTUR JENDERAL BEA DAN CUKAI;
5024 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platform bynveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleHalaman 8 dari 13 halaman.
    Putusan Nomor 939/B/PK/Pjk/2019by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);12.
Register : 14-09-2018 — Putus : 24-10-2018 — Upload : 18-12-2018
Putusan MAHKAMAH AGUNG Nomor 2788 B/PK/PJK/2018
Tanggal 24 Oktober 2018 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAN BEA DAN CUKAI;
3116 Berkekuatan Hukum Tetap
  • Putusan Nomor 2788/B/PK/Pjk/201811.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIIl64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by niveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece
    or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding (sekarangPemohon
Putus : 30-07-2018 — Upload : 14-11-2018
Putusan MAHKAMAH AGUNG Nomor 1567/B/PK/Pjk/2018
Tanggal 30 Juli 2018 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
18338 Berkekuatan Hukum Tetap
  • Putusan Nomor 1567/B/PK/Pjk/201811.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which areproduced In one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece
    or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang
Register : 08-03-2019 — Putus : 08-05-2019 — Upload : 01-11-2019
Putusan MAHKAMAH AGUNG Nomor 1220 B/PK/PJK/2019
Tanggal 8 Mei 2019 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
6522 Berkekuatan Hukum Tetap
  • belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 16-07-2019 — Putus : 27-08-2019 — Upload : 30-10-2019
Putusan MAHKAMAH AGUNG Nomor 2923 B/PK/PJK/2019
Tanggal 27 Agustus 2019 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
3514 Berkekuatan Hukum Tetap
  • Bahwa pada penjelasan pos 64.02 pada halaman XII 6402112:Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged onrivets or similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base orplatform by riveting;(c) Slippers or mules without quarter or counter,the uppersof which, being produced in one piece or assembled otherthan by stitching, are
    attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counteror heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached tothe sole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (forexample, bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut diatas, maka sandal jepit dan sandal yang diimpor PemohonBanding sekarang Pemohon Peninjauan Kembali dapat masukpos
Register : 08-02-2019 — Putus : 14-03-2019 — Upload : 27-05-2019
Putusan MAHKAMAH AGUNG Nomor 663 B/PK/PJK/2019
Tanggal 14 Maret 2019 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
5411 Berkekuatan Hukum Tetap
  • memenuhi syarat kedua karena pembuatannya dengancara Injection Moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
    areproduced in one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
Register : 22-06-2017 — Putus : 01-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1386 B/PK/PJK/2017
Tanggal 1 Agustus 2017 — DIREKTUR JENDERAL PAJAK VS PT. PACTO HOLIDAY TOURS;
6157 Berkekuatan Hukum Tetap
  • of paragraphs 1 and 2, remuneration derivedin respect of an employment exercise aboard a ship or aircraft operated ininternational traffic by an enteRprise of a Contracting State shall be taxableonly in that State;Article 15 (Director's Fees);(1) Director's fees and similar payments derived by a resident of a ContractingState in his capacity as a member of the board of directors of a company whichis a resident of the other Contracting State may be taxed in that other State.(2) The remuneration which
    Bahwa berdasarkan ketentuan Pasal 15 Director's Fee, dalamPerjanjian Penghindaran Pajak Berganda antara Indonesia denganSingapura (selanjutnya disebut dengan P3B IndonesiaSingapura) yangmengatur:Pasal 15 ayat (1):Directors fees and similar payments derived by a resident of aContracting State in his capacity as a member of the board of directorsof a company which is a resident of the other Contracting State may betaxed in that other State; Terjemahan: Biaya direksi dan pembayaranpembayaran serupayang
    Putusan Nomor 1386/B/PK/PJK/201 7similar organ of a company which is a resident of the other ContractingState may be taxed in that other State;Terjemahan: Biaya direksi dan pembayaranpembayaran serupayang diperoleh penduduk salah satu Negara pihak pada Persetujuansebagai anggota dewan direksi atau organ serupa lainnya dari suatuperusahaan yang merupakan penduduk Negara pihak lainnya padaPersetujuan, dapat dikenakan pajak di Negara lain tersebut;Bahwa berdasarkan Commmentary on Article 16 concerning
    theTaxation of Directors Fees, Model Tax Convention on Income and onCapital, yang menyatakan:Article 16:1) This Article relates remuneration received by a resident of aContracting State, whether an individual or a legal person, in thecapacity of a member of a board of directors of a company which isa resident of the other Contracting State.
    Putusan Nomor 1386/B/PK/PJK/201 73) In some countries, organs of companies exist which are similiar infunction to the board of directors. Contracting state are free toinclude in bilateral conventions such organ of companies under aprovision corresponding to Article 16.Terjemahan: Di beberapa negara, organorgan perusahaan adayang mirip dalam fungsi ke dewan direksi.
Putus : 11-02-2019 — Upload : 29-05-2019
Putusan MAHKAMAH AGUNG Nomor 231/B/PK/Pjk/2019
Tanggal 11 Februari 2019 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
2812 Berkekuatan Hukum Tetap
  • Putusan Nomor 231/B/PK/Pjk/201911.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or
    assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang
Putus : 16-07-2018 — Upload : 29-08-2018
Putusan MAHKAMAH AGUNG Nomor 1498/B/PK/Pjk/2018
Tanggal 16 Juli 2018 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
2910 Berkekuatan Hukum Tetap
  • (a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process
    ;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02:Bahwa menurut Ketentuan Umum Mengintrepretasi