Tergugat:
1.PT BANK RAKYAT INDONESIA PERSERO Tbk KANTOR CABANG PEMBANTU MEDAN KATAMSO
2.PT KURNIA PUTRA MADUMA INSTALATIR PLN CONTRACTORS dan LEVERANSIR
3.Ir. ROMEIN MANALU

Putusan Nomor 325/B/PK/PJK/2017(ob) Except with respect to CONTRACTOR s obligation to pay theIncome Tax including the final tax on profits after tax deductionas set forth at subsection 1.2(r) of this Section IV, assume anddischarge other Indonesian taxes of CONTRACTOR includingvalue added tax, transfer tax, import and export duties onmaterials, equipment and supplies brought into Indonesia byCONTRACTOR, its contractors and subcontractors; exactions inrespect of property, capital, net worth, operations

Putusan Nomor 325/B/PK/PJK/2017duties on materials, equipment and supplies brought intoIndonesia) by CONTRACTOR, its contractors andsobcontractors; exactions in respect of property, capital, networth, operations, remittances or transactions, including anytax or levy on or in connection with operations performedhereunder by CONTRACTOR ...

;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged to paydirectly, PERTAMINA shall reimburse it only out of its shareof production hereunder within sixty (60)

Pertaminashall not be obligated to pay CONTRACTORs IncomeTax including the final tax on profits after tax deduction,nor taxes on tobaccos, liquor and personal income tax;and income fax and other taxes not listed above ofcontractors and subcontractors.The obligations of PERTAMINA hereunder shall bedeemed to have been complied with by the delivery toHalaman 27 dari 49 halaman.

;The obligations of PERTAMINA hereunder shall be deemedto have complied with by the delivery to CONTRACTORwithin one hundred and twenty (120) days after the end ofeach Calendar Year, of documentary proof in accordancewith the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respectto any of such liabilities which CONTRACTORS may beobliged to pay directly, PERTAMINA shall reimburse it onlyout of its share of production hereunder within sixty (

Asuransi Purna Artanugraha tertanggal 4 juni 2012 nomorreferensi PI/I/08045/HEAKBS, nomor polis 0502031000020 diberi tanda P7a;10 First and final contractors plant and mechinery claim referensi HM/1120409/Ltertanggal 21 mei 2013 dari PT. Dharma Nilaitama kepada PT. Asuransi PurnaArtanugraha untuk no polis 050813100005 diberi tanda P8 ;11 Terjemahan dari First and final contractors plant and mechinery claim referensiHM/1120409/L tertanggal 21 mei 2013 dari PT.

Asuransi Purna Artanugraha pada tanggal4 Juni 2012 (diberi tanda T08 A) ;Kronologis penutupan asuransi contractors plant and machinery PT ProtonLiftindo Perkasa Polis No. 0508131100005 tertanggal 20 Juli 2012 (diberi tandaT09(copy dari copy) ;Kwitansi pembayaran kerugian atas pertanggungan heavy equipment untuk alatRough Terrain Crane milik PT Proton Liftindo Perkasa dari PT.

. 398.243.645, (tiga ratussembilan puluh delapan juta dua ratus empat puluh tiga ribu enam ratusempat puluh lima Rupiah) ;Menimbang, bahwa dari jawab menjawab antara kedua belah pihak makadiperoleh hal hal yang diakui atau setidaktidaknya tidak disangkal oleh kedua belahpihak, maka menurut hukum harus dianggap terbukti, yaitu :Bahwa benar antara Penggugat dengan Tergugat ada hubungan hukum yaituPenggugat (PT Asuransi Purna Arthanugraha) sebagai perusahaan asuransi yangmenerbitkan polis asuransi contractors

Thiess Contractors Indonesia ;5.

Thiess Contractors Indonesia.2. Bahwa sama sekali tidak terdapat bukti, banwa Terdakwa pernah mendapatpembebasan atau ganti rugi atas tanah Terdakwa seluas 2,5 Ha yangterletak di Luntuq One, sedangkan lokasi JAHURI seluas 0,4868 Ha yangterletak di Simpung Kakah Nubak. Sangat tidak mungkin Terdakwamenuntut lokasi hak tanah an. JAHURI yang luasnya lebih kecil dari lokasitanah Terdakwa.3. Bahwa, saksi SIDEN dan MUHAMAD NION telah membenarkan bahwaTerdakwa belum mendapat ganti rugi dari PT.

Penopang Prima General Contractors & Supplier,tanggal 11 Maret 2010, diberi tanda P10. ;Foto copy Invoice, CV. Penopang Prima General Contractors & Supplier,tanggal 14 Juni 2010, diberi tanda P11. ;Foto copy Invoice, CV. Penopang Prima General Contractors & Supplier,tanggal 7 Juli 2010, diberi tanda P12.

transportasi ke fasilitas penyimpanancurah di tapak Perusahaan;Bahwa ketentuan butir 20 Klausula 52 Bahan Bakar di atas,digunakan oleh Terbanding untuk melakukan koreksi, yaitu untuk bulanbulan tertentu dimana terdapat penggunaan yang melebihi perkiraanpenggunaan bahan bakar indikatif sebesar 1,6 liter per bcrn, namunTerbanding tidak melakukan rekonsiliasi secara tahunan sebagaimana diaturdalam ketentuan butir 20 Klausula 52 Bahan Bakar kontrak/perjanjian antaraPemohon Banding dengan PT Leighton Contractors

Remuneration of Contractors employees. ExpatriateIndividuals who are employed or engaged byContractor or its Contractors or Affiliates and whoremain in Indonesia for more than ninety (90) days inthe aggregate within any calendar year shall be liablein Indonesia for personal income tax. The income ofsuch Expatriate Individuals taxable in Indonesia shallinclude only remuneration paid to them for servicesrendered in Indonesia ;c.

tanggung jawabpemerintah;Bahwa hal ini telah sesuai dengan PSC kontrak blok South East Sumatra Pasal5.1.3 ayat b, yang menyatakan:"except with respect to CONTRACTOR's obligation to pay the Income Taxincluding the final tax on profits after tax deduction set forth at paragraph 1.2; (r)of this section V, assume and discharge other Indonesian taxes ofCONTRACTOR including Value Added Tax, transfer tax, import and exportduties on materials, equipment and supplies brought into Indonesia byCONTRACTOR, its contractors

Putusan Nomor 1705/B/PK/PJK/2017above of contractors and subcontractors.

Hereunder by CONTRACTOR,Pertamina shall not be obliged to pay CONTRACTOR'SIncome Tax including the final tax on profits after taxdeduction, nor taxes on tobaccos, liquor and personnelincome tax, and income tax and other taxes not listed aboveof contractors and subcontractors.

PKPU Sementara.6 Catatana Kreditor Jasa Logistik Aktif Untuk kepentingan kelancaran dan keamanan operasional dan kegiatanlogistik Perseroan paska PKPU, Kreditor Jasa Logistik Aktif akan dibayar sesuai dengan syaratsyarat dan ketentuanketentuan pembayaran semula yang disepakati antara Perseroan dan masingmasing kreditor yang bersangkutansebelum Tanggal Putusan PKPU Sementara.b Konversi Utang Menjadi Modal Saham Baru atau Tambahan Pada Tanggal Putusan PKPUSementara Perseroan berutang kepada PT Artha Contractors

Dalam rangka PKPUPerseroan, PT Artha Contractors dan Perseroan telah sepakat untuk mengkonversi utangpiutang kedua pihak sebesarUS$60.000.000 menjadi modal saham baru atau tambahan Perseroan. Dengan dilakukannya konversi utang menjadimodal saham baru atau tambahan ini:Hal 51 Putusan 07/Pdt.SusPKPU/2016/PN.Niaga.Jkt.

Pst.utang Perseroan kepada PT Artha Contractors berkurang menjadi US$27.352.370 (duapuluh tujuh juta tiga ratus lima puluh dua ribu tiga ratus tujuh puluh dolar AmerikaSerikat); danPT Artha Contractors, PT Borneo Lumbung Energi & Metal Tbk dan PT Muara KencanaAbadi masingmasing menjadi pemegang saham 80%, 19.99% dan 0.01% Perseroan.Modal disetor Perseroan naik dari US$150.215.054 (seratus lima puluh juta dua ratus limabelas ribu lima puluh empat dolar Amerika Serikat) menjadi US$210.215.054 (dua

Dalam rangka PKPU Perseroan, PT Artha Contractors dan Perseroan telah sepakatuntuk mengkonversi utangpiutang kedua pihak sebesar US$60.000.000 menjadi modal saham baru atautambahan Perseroan.

Dengan dilakukannya konversi utang menjadi modal saham baru atau tambahan ini:e Utang Perseroan kepada PT Artha Contractors akan berkurang menjadi US$27.352.370 (dua puluh tujuhjuta tiga ratus lima puluh dua ribu tiga ratus tujuh puluh dolar Amerika Serikat); dane PT Artha Contractors, PT Borneo Lumbung Energi & Metal Tbk dan PT Muara Kencana Abadi masingmasing menjadi pemegang saham 80%, 19.99% dan 0.01% di Perseroan.e Modal disetor Perseroan naik dari US$150.215.054 (seratus lima puluh juta dua

Integrasi kegiatan PSC.Kegiatan bisnis LNG Kilang LNGArun dan Badak merupakan bagian dari kegiatan usahahulu minyak dan gas bumi sesuai dalam SECTION VIPOINT 6.2.2 PSC AGREEMENT :Should Pertamina and Contractors consider that theprocessing and utilization of Natural Gas is economicaland choose to participate in the processing andutilization thereof, in addition to that used in secondaryrecovery operations, then the construction and installationof facilities for such processing and utilizatition shall

Putusan Nomor 806/B/PK/PJK/2016 EFARTICLE 6Disstesemenrs Wita Besrectoo Processno Couboes6.1 Portamine and the Contractors shell submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Feos. lo the extent that funds are then held inthe Badak Payment Account the Trustee shall, prompily upon receiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Todok Payment

invoice,porsuant to procedures to be agreed upon pursuant to Section 6.2,62 Pertamina and the Contrasters shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10ayaide to the Liquefaction Company peat toe Seeling Gl, amlBball advise the Trosteo of such procedures which shall inelude o renirerernd that the Liquefaction Cumnpuny farnish the Troster wilh aeknowledsimont that each poyenenl by the Trae Ieceunler Fullysatisfica tee linkililies of Merianina or the Contractors

Tiwa Muda Contractors, untuk mendirikansatu bangunan/rumahtinggal di atas tanah a= quo,menjual, memindahkan dan menyerahkan bangunan danseterusnya, teristimewa hakhak yang terlahir dari Surat ljinPenunjukkan Penggunaan Tanah yang diberikan oleh GubernurKepala Daerah Khusus lbukota Jakarta Nomor : 5145/11/1983,tertanggal 20 Agustus 1983, Perihal : Pengurangan Luas TanahYang Tercantum Dalam Surat Izin Penunjukkan Penggunaan TanahNomor 2170/A/K/BKD/1974, tanggal 26 Oktober 1974 jo.2292/A/K/BKD/1976

TIWA putusan perkara Nomor 33/MUDA CONTRACTORS, perihal G/2013/PTUN.JKT tanggalPertanggungan Jawab atas Kavling Taman 02072013.Nyiur Sunter.c. Surat dari PT. TIWAMUDA CONTRACTORS vide bukti P19 dalamNo. 003/TMC/JKT/V2004, tanggal 18 Mei putusan perkara Nomor 33/2004, kepada Bapak DHARMADI G/2013/PTUN.JKT tanggalBUDIMAN. 02072013.Halaman 42 dari 45 halaman. Putusan Nomor 382 K/TUN/2016d. Surat dari DHARMADI BUDIMAN (dahulu vide bukti P22 dalamPenggugat/Terbanding) kepada PT.

TIWA putusan perkara Nomor 33/MUDA CONTRACTORS, tanggal G/2013/PTUN.JKT tanggal05052004. 02072013.Bahwa dari kesepakatan yang lahir antara Penggugat/Terbanding/sekarang Termohon Kasasi dengan PT.

TIWA MUDACONTRACTORS, jadi sudah tidak ada lagi melainkan berubahmenjadi "hubungan keperdataan utang piutang" antaraPenggugat/Terbanding/sekarang Termohon Kasasi dengan PT.TIWA MUDA CONTRACTORS dan bukan lagi persoalan hukumadministrasi yang dapat diajukan ke Peradilan Tata Usaha Negara;7) Menurut Yahya Harahap:a.

Thiess Contractors Indonesia1. EARLY LAYUK,di Sangatta, Umur 40 tahun, Alamat Gang Cahaya No. 13Kecamatan Sangatta Utara Kabupaten Kutai Timur, semulasebagai TERGUGAT I, sekarang sebagai PEMBANDING ;MELAWANUmur 36 Tahun, Pekerjaan Pengawai Negeri Sipil, AlamatJalan. JI. Pongtiku RT.013 No. 11 Kelurahan Singa GembaraKecamatan Sangatta Utara Kabupaten KutaiYang dalam hal ini diwakili oleh kuasanya.HARMANTHAMRIN, SH.MH. dan HERRI PRIYONO, SHAdvokat/Penasihat Hukum yang beralamat di JI.

2021/PN.Jkt.Sel tertanggal 11 Januari 2021 (selanjutnya disebutPerkara Perdata) ;Sehubungan dengan Perkara Perdata tersebut, Para Pihak setuju untukmengakhiri Perkara Perdata secara damai.Berdasarkan halhal tersebut di atas Para Pihak telah sepakat dan setuju satusama lain untuk membuat dan menandatangani Perjanjian Perdamaian inidengan ketentuanketentuan dan syaratsyarat sebagai berikut :1.Bahwa Pihak Pertama dan Pihak Keempat merupakan Tertanggung padaperusahaan Pihak Ketiga Ssesuai dengan Polis Contractors

Minyak dan Gas Bumi Negara (PERTAMINA)dan PT Caltex Pacific Indonesia CONTRACTOR (Lampiran 8)menyebutkan bahwa:"PERTAMINA shall:Except with respect to CONTRACTOR'S obligation to pay the Income Taxincluding the final tax on profits after tax deduction as set forth at subsection1.2(r) of this Section IV, assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax, import and exportduties on materials, equipment and supplies brought into Indonesia byCONTRACTOR, its contractors

;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calendar Year, of documentary proofin accordance with the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respect to any of suchliabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of production hereunderwithin sixty

Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan Pemohon Banding, dinyatakan sebagai berikut:"PERTAMINA shall:(A) coins(ob) Except with respect to CONTRACTOR 's obligation to pay the Income TaxIncluding final tax on profits after tax deduction as set forth at subsection1.2(r) of this Section IV. assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax, import and exportduties on materials, equipment and supplies brought into Indonesia byCONTRACTOR, its contractors

,;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calender Year, of documentaryproof in accordance with the Indonesian fiscal laws that liability for theabove mentioned taxes has been satisfied, except that with repect to anyof such liabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of productionhereunder within sixty (60

Kegiatan bisnis LNG KilangLNG Arun dan Badak merupakan bagian dari kegiatanusaha hulu minyak dan gas bumi sesuai dalam SectionVI Point 6.2.2 PSC Agreement:Should Pertamina and Contractors consider that theprocessing and utilization of Natural Gas is economicaland choose to participate in the processing andutilization thereof, in addition to that used in secondaryrecovery operations, then the construction andinstallation of facilities for such processing andHalaman 26 dari 54 halaman.

Putusan Nomor 812/B/PK/PJK/2016Payment Instruction tersebut diterbitkan atas dasar Trustee AndPaying Agent Agreement (1974): ARTICLE 6Dhsscesemenra Wire Resrectoo Processme Coanons6.1 Portamina and the Contractors shall submit to tho Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Fees.

To the extent that funds are then held inthe Badak Poyment Account the Trustee shall, promplly apon receiptof notice from both Pertamina and the Contractors that any suchinvoice has been approved for payment, pay to the Liquefaction Compooy from the Todok Payment Account the amount of such invoice,porsuant to procedures te be agreed upon pursuant te Section 6.2,62 Pertamina and the Contractors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalide to

the Laquefaction Company porsit te Beeline 6.1, nedBhol advise (he Trustee of such procedures which shall include o roquircrvend that the Liquefaction Company farnish the Trosiee wilh anseknowledsnient thut cach poyeenwl by the Treaster lercwuler Fullysetisfios the linkililivs of Perlanioa or the Contractors, oa the casemay be, wilh respect to thq.inveies to whieh Une puyment relobes.

PENETAPANNomor 44/Pdt.P/2018/PA.SmdLCA YL aDEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAPengadilan Agama Samarinda yang memeriksa dan mengadili perkaratertentu pada tingkat pertama dalam sidang majelis hakim telah menjatuhkanpenetapan dalam perkara Asal Usul Anak yang diajukan oleh:Muhammad Iqbal Wahyudi Bin Suprihman, tempat dan tanggal lahirSamarinda, 02 September 1992, agama Islam, pekerjaanKaryawan PT.Thiess Contractors Indonesia, PendidikanSekolah Lanjutan Tingkat Atas, tempat kediaman di

Putusan Nomor 1219/B/PK/PJK/2017Should Pertamina and Contractors consider that theprocessing and utilization of Natural Gas is economical andchoose to participate in the processing and utilizationthereof, in addition to that used in secondary recoveryoperations, then the construction and installation of facilitiesfor such processing and utilizatition shall be carned outpursuant to an approved Work Program;c.

Putusan Nomor 1219/B/PK/PJK/201 7Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT(1974): ARTICLE 6Dnssussements Wire Reseectoo Processano Coamons6.1 Pertamina and the Contractors shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Fens.

To the extent that funds are then held inthe Badak Payment Account the Trustee shall, promptly upon reeeiptef notice from both Pertamina and the Contractors thet any suchinvoice has been approved for payment, pay to the Liquefaction Compooy from the Dodok Payment Account the amount of such invoice,porsuant to procedures to be agreed upon pursuant to Section 6.2,62 Pertamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payaldo to

the Laqeefaction Company pursuit to Seclinn G1, nolshall advise the Trustee of such preocedurea which shall ineude o requircewent that dhe Liquefaction Company furnish the Trosiee wilh anscknowledsniont that each poyovenl by the Trost lercumler Fullysatistics the linkililics of Pertanioa or the Contractors, as the case may be, wilh respect to thqinvoies to which the payment relates, Gambar VII.

Thiess Contractors Indonesia untuk pembangunan 13(tiga belas) unit bangunan Process Plant dan 7 (tujuh) unit pipe line;f. SK Bupati MUBA Nomor 644.2/02/IMB/PU.CK/2005 tanggal 15Februari 2005 tentang Pemberian Izin Mendirikan BangunanKepada PT. Thiess Contractors Indonesia untuk pembangunan 15(lima belas) unit bangunan penunjang PT. Conoco Philips;g. SK Bupati MUBA Nomor 187/SK/SITU/UUG/IV/2004 tanggal 11November 2004 tentang Surat Izin Tempat Usaha (SITU) kepadaPT.

Thiess Contractors Indonesia untuk usaha berupa Oil dan Gas(engineering, Ppowerment, and constructions);10.Bahwa kesepakatan (Berita Acara) antara Pemerintah Kabupaten Musi11.Rawas (Penggugat) dengan Pemerintah Kabupaten Musi Banyuasin(Tergugat ) yang telah bersepakat untuk menggunakan Peta Topografi1926 Skala 1 : 100.000 sebagai pedoman untuk menentukan bataswilayah Kabupaten Musi Rawas dengan wilayah Kabupaten MusiBanyuasin yaitu:a.

Kegiatan bisnis LNGKilang LNG Arun dan Badak merupakan bagiandari kegiatan usaha hulu minyak dan gas bumisesuai dalam Section VI Point 6.2.2 PSCAgreement:Should Pertamina and Contractors consider thatthe processing and utilization of Natural Gas iseconomical and choose to participate in theprocessing and utilization thereof, in addition tothat used in secondary recovery operations, thenthe construction and installation of facilities forsuch processing and utilizatition shall be carriedout pursuant

Putusan Nomor 811/B/PK/PJK/2016Payment Instruction tersebut diterbitkan atasdasar Trustee and Paying Agent Agreement(1974): ARTICLE 6Dossvesemenra Wire Resrecroo Processno Coumoes6.1 Portamins and the Contractors shall submit to the Trusteeinvoices received by them from the Liquefaction Company on aceoontof LNG Processing Fees. lo the extent that fonds are then held inthe Badak Poyment Account the Trustee shall, promplly apon receiptof notice from both Pertamina and the Contractors that any suchinvoice

has heen approved for payment, pay to the Liquefaction Compooy from the Bodak Payment Aeeount the amount of such invoice,porsuact to procedures to be agreed upon pursuant te Section 6.2,62 Pertamina and the Contractors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde to the Laiqeefaction Company pursigut te Seeclinn G1, nelBholl advise the Trustee of such procedures whieh sholl inelude o requircenenl that the Liquefaction Compouny farnish the

Tresor wilh weacknowledstient that each poyevnt by the Tras lereumber fullysatistics tee linkililies of erlamina or the Contractors, as the case may be, will respect to thq.invoies to which Ue puyment relobes.

Putusan Nomor 1075/B/PK/PJK/2016Should Pertamina and Contractors consider that theprocessing and utilization of Natural Gas is economicaland choose to participate in the processing and utilizationthereof, in addition to that used in secondary recoveryoperations, then the construction and installation offacilities for such processing and utilizatition shall becarried out pursuant to an approved Work Program.c.

Putusan Nomor 1075/B/PK/PJK/2016Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT(1974): ARTICLE 6Dhsstesemenra Wire Resrectvo Processmoa Coumoes6.1 Portamine and the Contractors shall submit to the Trusteeinvoices received by them from the Liquefaction Company on oceoontof LNG Processing Fees.

To the extent that fonds ore then held inthe Badak Poyment Account the Trustee shall, prompily upon receiptef notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Hodoak Payment Account the amount of such invoice, poreuant to procedures to be agreed upon pursuant te Section 6.2,faction Company on appropriate procedures for the payment of fundspayalde to the Liquefaction Company porsiut te Seelinn G1, nelshall advise

the Trustee of such procedures whieh shall include o requirceocnt that the Lierfaection Compuny fornish the Trosiee will aeacknowledsient thut cach poyenenl by the Treaster lereunlor Fullysatisfies the linkililies of Meriaenina or the Coulractors, as tae casemay be, will respect to thq.invoies to whiel: Ue puyment relotos.62 Portamina and the Contractors shall agree with the Lique10 Gambar VII.